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2023-03-31-annual-report

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We fight inequality TO end poverty and injustice

ANNUAL REPORT

1 APRIL 2022 - 31 MARCH 2023

CHARITY NUMBER: XN89651 COMPANY NUMBER: NI33800 COMPANY LIMITED BY GUARANTEE

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C O N T E N T S

ABOUT US Page 4 2022 - 2023 AT A GLANCE Page 6 OXFAM’S GLOBAL REACH AND SCALE Page 8 MESSAGE FROM THE CHAIR Page 10 MESSAGE FROM THE CEO Page 12 OUR VISION FOR 2030 Page 16 RESOURCING TO DELIVER Page 38 A VOICE FOR CHANGE Page 45 OUR COMMITMENT TO THE ENVIRONMENT Page 50 PROTECTING OUR PEOPLE Page 52 MANAGEMENT STRUCTURE Page 54 DIRECTORS’ REPORT AND STRATEGIC REPORT Page 60 INDEPENDENT AUDITORS’ REPORT Page 74 OUR FINANCES Page 78

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Photo: Eyeris Communications/Oxfam
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A B O U T U S

Oxfam is a global movement of people who fight inequality to end poverty and injustice. We’re committed to ending poverty in the long-term, as well as addressing its devastating impacts right now. Together, we improve and save the lives of those hardest hit by poverty and injustice and campaign for a fairer, more sustainable world.

Oxfam Ireland is one of 21 Oxfams working together in 86 countries across the world. We’re part of a global confederation of independent and interconnected affiliates, each with their own areas of activity and expertise combining to achieve shared goals.

Oxfam Ireland mobilises the power of people to create lasting change. We believe that everyone has the right to thrive in a just and sustainable world and work collaboratively to challenge the inequalities that undermine this.

We fight inequality to end poverty and injustice. When someone is denied their rights – to education, healthcare, land or essentials like water and food – the result is predictable, it’s poverty.

Our four global goals:

1. Just Economies: People and the planet are at the centre of just and sustainable economic systems.

2. Gender Justice: Women and girls in all their diversity live free from gender oppression, discrimination and violence.

3. Accountable Governance: Governance systems and governments are people - and planet-centred, just, inclusive and accountable.

4. Climate Justice: The climate crisis is abated, environmental ‘tipping points’ are averted by radical solutions which improve well-being, and there is environmental justice for all.

As part of the Oxfam confederation, Oxfam Ireland delivers specific programmes in Africa and the Middle East – in the Democratic Republic of Congo (DRC), Kenya, Malawi, the Occupied Palestinian Territory (OPT), Rwanda, Somalia and Somaliland, South Sudan, Uganda, Zimbabwe and Zambia.

We also advocate and campaign at national and EU level for change that will tackle inequality, poverty and injustice across the world.

Supported by people across the island of Ireland for more than six decades, we are an independent, secular and not-for-profit organisation. We have 46 shops across the island, offices in Belfast and Dublin, a warehouse in Dunmurry, Belfast and more than 800 volunteers supporting our fight against poverty and inequality.

Vision

Mission

A just and sustainable world.

We fight inequality to end poverty and injustice.

Our Values

Our Identity

Equality: We believe everyone has the right to be treated fairly and to have the same rights and opportunities.

We are rights-based: Our work is grounded in our commitment to the universality of human rights and respect for protective legal frameworks.

Empowerment: We acknowledge and seek to expand people’s agency over their lives and the decisions that impact them.

We are feminist and anti-racist: We recognise that there is no economic, social or environmental justice without justice for all. Our feminist and anti-racist principles guide all our action and interaction.

Solidarity: We join hands, support and collaborate across boundaries for a just and sustainable world.

collaborate across boundaries for a just and sustainable world. Who Inclusiveness: We embrace diversity and difference and value the we perspectives and contributions of all people and communities in their fight are against poverty and injustice.

We fight inequality: We stand firm against poverty and injustice everywhere, working with people, communities, partners, and allies for just and sustainable development and solutions.

We are humanitarian: We work with

Accountability: We take responsibility for our action and inaction and hold ourselves accountable to the people we work with and for.

communities before, during and after crises to build their resilience, protect and save lives, and address together the root causes of conflict and disaster.

Courage: We speak truth to power and act with conviction from the justice of our causes.

We are both local and global: We are a global network of locally rooted, interdependent civil society organisations. We build solidarity and connect people across borders and regions.

Our Role

We are driven by diversity: We are a multicultural organisation that brings together people and partners of different socio-cultural backgrounds, sex, genders, abilities and ages.

We challenge injustice and inequalities, shaping collective understandings and solutions: We work with the people most impacted to build more just, equitable and sustainable systems, based on our understanding of how these interact and influence each other. We are a global voice on inequality, including economic inequalities that drive poverty, such as unpaid care work, tax justice, climate justice, and responsible business practice.

We are a knowledge organisation: We consistently seek to generate new insights that can drive solutions to complex problems. Our programmes, advocacy and campaigning asks are grounded in evidence and experience.

We work across humanitarian, development and

influencing approaches: We provide support and relief to communities in developing countries to protect and rebuild their lives in times of crisis. We work with people and communities experiencing poverty and disadvantage to find sustainable ways to build fair and independent lives. We mobilise people to stand up and speak out, to influence those in power to ensure that people living in poverty have a say in the critical decisions that affect them, their families and communities.

We hold state and non-state actors, including

corporations, to account: We engage and partner with governments, corporations and other duty bearers to ensure their policies and practices provide sustainable solutions to poverty, inequality, injustice and crises.

We leverage our reach and resources to connect, convene and build momentum for our

We amplify the agency and leadership of people experiencing exclusion, exploitation and crises: We support individuals, communities and movements demanding social justice. We have played an important role working with women’s rights organisations and feminist allies to demand an end to violence against women, equal access to education and support women’s economic empowerment.

causes: We link activists, organisations and movements across the world, opening spaces, sharing knowledge and capacities and building solidarity. We are a reliable partner and know when to follow, when to lead and when to stand side-by-side with others.

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*Last year, Oxfam Ireland reached 14.5 million people across 11 countries

Our work includes long-term development projects that help communities build 1 resilience and thrive, humanitarian action that provides Simangaliso Moyo from life-saving support Zimbabwe drilled a powered in times of crisis borehole and is using irrigation and influencing to methods at her home. She challenge the root participated in training on causes of poverty. income saving and lending, Reaching 14.5 million which was delivered by Oxfam people includes partner, the Midlands Aids direct support like Caring Organisation. This providing tools and was to promote the economic training to help grow empowerment of women livelihoods or clean, and youth, and to achieve fresh water for people greater gender equality in the forced to flee. It also community. Women from these includes indirect training groups are now being support like mass brought into developmental media campaigns to leadership in the area. challenge social norms that contribute to Photo: Aaron Makoni poverty and inequality or raise awareness about how to stay safe during emergencies.

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Ismail Ali Osman is a 47-year-old father of six and farmer, living in a village in the Sanag region of Somaliland. He harvested his farm after he got assistance from Oxfam in Somalia. For the last 15 years, Ismail’s life and his family have been depending on his farm. Oxfam’s work, along with German Humanitarian Assistance, provided people like Ismail with the tools and resources they needed to improve their farming practices. Techniques, planting advice, harvesting strategies, training sessions and workshops were all run to help people to maximise their crop yields.

Photo: Kieron Crawley/Oxfam

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In Rwanda, Oxfam worked with people in prison to support them to reintegrate into society after their release. Women in two prisons received training. Pacifique Mapendo was pregnant when she was jailed for almost four years for illegal trading. In prison, she enrolled in a tailoring training course and received a sewing machine and iron when leaving. This allowed her to start a small business, making face masks for protection against Covid-19. She expanded her business and has since bought a house and employs two women. Photo: Byumba Diocese

Hasha Devi, Bimala Devi Bhatta, Juna Devi Rokaya and Sunita Rawal are members of a women’s group in Nepal, celebrating the success of their garlic project. Along with our partner NEEDS, Oxfam provided technical assistance for the project and delivered training to the women’s group. The women have led efforts to reduce the impact of disasters and bring essential services to their community.

These figures are based on the calendar year and reflect our results from 1st January 2022 to 31st December 2022. They also include the number of people reached through These figures are based on the calendar year and reflect our results from 1st January 2021 to 31st December 2021_ _our influencing, campaigning and public engagement work across the island of Ireland.**

Photo: Elizabeth Stevens/Oxfam

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In the past year, 15.5 million people benefitted directly from our programmes worldwide; 51% were women and girls.

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OTHER
middle east and north afRica
1.3m 67% 443
3.83m 43% 283
ASIA
2.0m 52% 563
west africa
1.99m 51% 229
PACIFIC
horn, east and
102k 50% 76
central africa
4.96m 51% 93
Countries Oxfam Ireland latin america &
caribbean
worked in last year:
0.53m 52% 401
1. Democratic Republic of Congo
2. Kenya
southern africa
3. Malawi
0.76m 54% 93
4. Occupied Palestinian Territory KEY:
5. Rwanda
Number of people
6. Somalia and Somaliland we work with
7. South Sudan
Percentage that
8. Uganda are women or girls
9. Zimbabwe Number of
10. Zambia partners
11. Northern Ireland and the Republic of Ireland
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M E S S A G E F R O M T H E C H A I R

At the start of the last financial year, in March 2022, a week-old war on Ukraine had just shocked the world and further disrupted its fragile food system. When I wrote to you this time last year, we were supporting families forced to flee, spilling over the borders into neighbouring countries. We hoped rather than believed that the war would soon be resolved. We continue to hope that this war will end soon and continue to support the millions displaced, traumatised and in need of solidarity and care.

All of this was underpinned by expert and effective work by staff and volunteers here at home, across international programmes; policy and advocacy; communications and campaigns; digital; fundraising and marketing; trading; and operations including, administration, finance, HR and IT.

This report details stories of transformation across our organisation. It serves as a powerful reminder of what is possible, despite uncertainty and upheaval.

The last few years have brought crisis upon crisis – the war on Ukraine overlapped with the easing of the Covid-19 pandemic and came on top of accelerated climate breakdown and a cost-of-living and food crisis.

In all of this, we are extremely grateful for the generosity and kindness of our donors and supporters across the island of Ireland and I want to take this opportunity to say thank you.

I also want to thank my fellow Board members. Over the last year, the Board continued to successfully steward the organisation’s finances, adhering to the highest standards of accountability and transparency. We take seriously our responsibility to ensure the organisation is future fit, able to plan ahead and adapt if necessary. We are also continually working to improve our culture and safeguarding processes, with the safety, dignity and wellbeing of our staff, volunteers, partners and those we serve at the forefront of our efforts.

As always, these crises hit the world’s poorest hardest.

And as always, we were there – offering solidarity, partnership and life-changing support to communities across the world.

Over the last year, we continued to operationalise our 10-year strategic framework, laying out how we will tangibly achieve our four goals - economic justice, gender justice, climate justice and accountable governance.

On behalf of the Board of Oxfam Ireland, I want to finish by thanking our staff and volunteers, across the island of Ireland and in our programme countries. Their relentless energy, enthusiasm and dedication are crucial to achieving our vision of a just and sustainable world.

Throughout our programmes, we supported people to access the finance, tools and training needed to lift themselves out of poverty and build resilience, particularly in the face of increasing climate shocks. We showed solidarity with communities facing discrimination, exclusion and exploitation, especially women and girls and people with disabilities. We partnered with feminist, youth and grassroots movements to hold those in power to account for essential services like healthcare and education and for an end to the policies and practices that perpetuate violence and injustice.

Dr Susan Murphy, Chairperson, Oxfam Ireland

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M E S S A G E F R O M T H E C E O

Central to our 10-year strategy is the ambition that everyone experiencing inequality, poverty and crises can defend, claim and realise their rights, challenging unjust systems and structures.

throughout our work, including in our work with refugees and migrants. In response to conflict and disaster continuing to drive people from their homes – last year, in Ukraine, Turkey and Syria, Yemen, Bangladesh and beyond – we were joined by people across the island of Ireland in calling for equal treatment for all, regardless of country of origin, race, class, ability, gender or sexual orientation.

Over the last year, one of the rights most at risk was people’s basic right to food and water as the climate crisis continued to hit poorest communities first and worst. In the Horn of Africa, searing heat and failed rains now means the hungriest people on the planet are also the thirstiest.

Across the last year, we increased and diversified our institutional funding, allowing us to grow our programmes, influencing, public engagement and circular economy work. One notable achievement was that after successfully delivering a six-year grant from Irish Aid across our development, humanitarian and public engagement work, we secured a further five-year grant until 2027 to build on that transformative work.

But they are also among the most resilient – adapting to new, severe weather patterns, finding ways to survive and thrive.

Ahead of the 27th UN Climate Change Conference of the Parties (COP27), we travelled to the Horn of Africa with national broadcaster RTÉ and Irish Aid to amplify the voices of those most impacted by the drought and resulting hunger. Amidst the threat of famine – an injustice that should not be possible in a world of plenty – our programme staff and local partners are fighting back, supporting communities to find life-saving solutions. The national media coverage from the trip resulted in increased government funding to the region.

Throughout all of this, our supporters remained steadfast in financial giving, shopping and donating through our network of shops, campaigning for change and volunteering. Together, we have delivered life-changing programmes and have been involved in influencing policy on behalf of people living in poverty. I would like to take this opportunity to thank our many supporters for their generosity and loyalty.

COP27 was momentous in that it saw the establishment of a Loss and Damage Fund to provide financial assistance to communities most vulnerable to climate shocks – something we’ve worked for with others in the sector and across our programme countries for years.

I would also like to pay tribute to the staff, management and Board of Oxfam Ireland for their hard work and dedication over the year. Thanks to committed, creative and collective work throughout all parts of the organisation, we have continued to increase awareness, engagement, support and funds for people facing poverty and inequality across the world.

At the end of 2022, we had the privilege of welcoming Jane Meriwas to Dublin. Jane is one of our partners and the Executive Director of Samburu Women Trust, an indigenous organisation from Samburu County in Kenya. Jane met with supporters, the public and young people to discuss how women and girls are fighting back against the climate crisis as well as the injustices it perpetrates, including violence against women.

Jim Clarken, Chief Executive, Oxfam Ireland

Our commitment to partnering with those most marginalised, excluded and exploited was evident

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In 2020, we embarked on a 10 Year Strategic Framework that not only requires an evolution in what we do but a revolution in how we do it. Over the next decade, our objective is to build on existing work and develop new approaches to achieve four key goals: Just Economies, Gender Justice, Climate Justice and Accountable Governance. These four goals determine our work across the organisation from operations to public engagement to programme and influencing.

Throughout all our work, we will strive to tackle inequality because we want to end poverty in the long-term, not just address its impacts in the here and now.

Central to all our work is equal partnerships. We will leverage the influence of the island of Ireland and the power of its people in the world for good. We will expand partnerships, networks and our supporter base, building a unified, empowered and strong movement of people.

1 0 y e a r s t r a t e g i c f r a m e w o r k

C r i t i c a l M i l e s t o n e s C h e c k l i s t

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Develop first three year horizon plan (2021-2023)

Review and adapt trading strategy in response to the ongoing impact of the Covid-19 pandemic

Enhance our Management Information Systems to enable the staff to work more effectively as a flexible, dispersed and well-connected team Define and embed an organisational culture

Begin to transition existing programmes and influencing work according to the new strategic framework and invest in new initiatives to achieve our goals

Develop a new fundraising strategy to support Oxfam Ireland to grow and diversify its income up to 2030

Deploy a new influencing agenda which challenges inequality, climate change and promotes gender justice

Develop a monitoring and reporting framework for measuring results and impact

Implement learning and knowledge approaches to help us understand how we contribute to systems change

Further strengthen organisational systems, policies and processes aligned to restricted funding obligations

Develop and implement a new supporter engagement strategy Develop a new partnership strategy

Achieve formal recognition for our top-class governance processes Complete and evaluate first three year horizon plan

On Track Largely on Track Off Track

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O U R F O U R G O A L S A N D S T R A T E G I C O B J E C T I V E S

In line with our 10-year strategic framework, we deliver a range of programme work, including long-term development projects, humanitarian action, influencing and campaigning, to achieve our four goals.

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G O A L 1 J U S T E C O N O M I E S

G O A L 2 G E N D E R J U S T I C E

G O A L 3 C L I M A T E J U S T I C E

G O A L 4 A C C O U N T A B L E G O V E R N A N C E

Ibaado Mohamed manages three Internally Displaced People camps in Somalia/Somaliland. She coordinates with Oxfam staff who provide lifesaving support and protection services to the people living in camps.

Photo: Petterik Wiggers / Oxfam Novib

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H e r e a r e j u s t s o m e o f o u r k e y a c t i v i t i e s t o f u r t h e r t h e s e o b j e c t i v e s i n 2 0 2 2 / 2 0 2 3 :

T h r o u g h o u r p r o g r a m m e s :

sustainability and a world free of conflict at its core. Together, we want to build an economy that works for everyone, not

In Ireland and globally, we work to ensure that governments and the private sector fulfil their obligations in implementing fair, sustainable and responsible business policies and practices, and are held accountable whenever they contribute to inequality or the climate crisis. Across our programmes, we support the economic empowerment of women, young

In Occupied Palestinian Territories ;

In Uganda;

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In Kenya;

In Somalia;

In the Democratic Republic of the Congo;

In South Sudan;

In Malawi;

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G O A L 1 - J U S T E C O N O M I E S

In Rwanda;

In Zimbabwe;

T h r o u h o u r i n f l u e n c i n a n d g g c a m a i n i n w o r k i n I r e l a n d : p g g

Abdirisak Ahmed in one of the greenhouses Oxfam built in his village so that people can learn farming skills to diversify their income sources. He is the Chairman of the Kalsheikh District Farmers’ Cooperative in Somalia. Photo: Ahmed Osman/Oxfam

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G O A L 2 - G E N D E R J U S T I C E

Women and girls in all their diversity live free from gender oppression, discrimination and violence.

Ending poverty means tackling all of the discriminations and inequalities that fuel it. We want to see a just society where women and girls in all their diversity live free from gender oppression, discrimination and violence, meaningfully contribute to political processes and spaces, and participate in decent work for fair wages.

In Ireland and globally, we work to challenge harmful social norms and belief systems that impact women living in poverty the most. We focus on supporting women and girls to practice agency and choice in their lives and to challenge the patriarchal practices that prevent them from realising their rights. We’re working to end the unequal and oppressive policies and practices that prevent women and girls and the LGBTQI+ community from living full, free lives.

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1. Women and girls lead and meaningfully participate, safely and
freely, in social, economic, cultural and political life with full
respect for their rights and dignity. They exercise agency and
autonomy over their bodies and lives.
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T h r o u g h o u r p r o g r a m m e s :

In Uganda ;

In Kenya;

In the Democratic Republic of the Congo;

In South Sudan;

  1. Women and girls live free from all forms of sexual and genderbased violence and any such threats. Social norms, legal frameworks, policies and practices prevent violence and hold perpetrators accountable. Survivors have access to free quality support, services and justice at all levels including within customary and religious laws.

  3. 80 community leaders, half of whom were women, were trained in safe programming and supported to develop and implement Community Protection Plans, Community Contingency Plans and Mapping of Referral Services (including for survivors of sexual and gender based violence).

In Malawi;

  1. Women are represented equally in leadership positions – receiving the same recognition and reward as men. They drive public policy, including decision-making on peace and security.

  3. 1.3 million people were reached through our ENOUGH campaign to promote gender equality and Ending Violence Against Women and Girls (EVAWG). 91.7% of people saw a reduction in gender-based violence in their communities and 80% of survivors who sought help reported that they were satisfied with services we provided.

In Rwanda;

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G O A L 2 - G E N D E R J U S T I C E

In Zimbabwe;

The daughters of Ramatou Adamou, a business owner from Dotche Malam in Niger laugh together as they do their homework. Ramatou’s dream is to see her children succeed in education.

Photo: Ibrahim Ousmane/Oxfam Novib

In Lubhangwe Village in Zimbabwe, Ellen Musimbi hires out her scotchcart to make a living. She was struggling to feed her four children. She joined a self-help group as part of a women’s economic empowerment project with Oxfam’s partner Hope for a Child in Christ. The lending scheme helped her boost her business and allowed her to buy the scotch-cart. Renting it out gives her a constant income.

Photo: Keith Moyo

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G O A L 3 - C L I M A T E J U S T I C E

The climate crisis is abated, environmental ‘tipping points’ are averted through well-resourced, radical solutions which improve people’s well-being, and there is environmental justice for all.

The climate crisis affects all of us but it hits the poorest people hardest, those least responsible for causing it. We want to see governments and big business across the world do more to protect our planet, recognising that climate change is a man-made disaster that is already reversing progress made in the fight against poverty and inequality. Globally, we want a sustainable food system that ensures no person goes hungry and a circular economy that eliminates waste and tackles over-production and over-consumption.

In Ireland and globally, we work to tackle the impact of climate change by holding governments and corporations to account, calling on them to stop destructive practices and instead invest in sustainable solutions. We work to ensure that the voices of feminist organisations, youth and indigenous peoples are amplified in climate negotiations and lead the transition towards greener and fairer economic solutions. We also work with local communities most impacted by the climate crisis to prevent, mitigate and respond to climatic shocks and disasters, building resilience and long-term solutions.

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  1. The systems and practices that drive the climate crisis are transformed while guaranteeing the rights of those most impacted.

  2. Governments and corporations are held to account and take responsibility for adaptive responses.

  3. Local knowledge, expertise and leadership ensure governments at all levels are held accountable for just, equitable and timely responses, which consider the gendered impacts of the climate crisis and how it impacts conflict and fragility.

  4. All productive systems, especially the food and textile sectors, are transformed to operate within planetary boundaries and enable all people working within them to live with dignity, earn a living wage and adapt to the impacts of the climate crisis, protecting the rights of those most affected.

H e r e a r e j u s t s o m e o f o u r k e y a c t i v i t i e s t o f u r t h e r t h e s e o b j e c t i v e s i n 2 0 2 2 / 2 0 2 3 :

T h r o u g h o u r p r o g r a m m e s :

Across our long-term development and humanitarian programmes, we work to respond the immediate impact of the climate crisis while supporting communities to adapt to, mitigate and prevent its effects in the long-term. This is reflected in our work across all four goals.

T h r o u h o u r i n f l u e n c i n a n d g g c a m a i n i n w o r k i n I r e l a n d : p g g

Throughout the year, our work on climate justice focused on fixing our food systems and ensuring that ‘polluters pay’, meaning that those most responsible for the climate crisis take responsibility for the damage caused and support communities most impacted. 10 years on from our first report of the same name – Dangerous Delay – we released an updated version, calling for urgent humanitarian action as communities across the Horn of Africa face famine. We estimated that across Ethiopia, Kenya and Somalia, on average one person is likely dying every 48 seconds from acute hunger. We used this report to engage key political stakeholders on the issue, contributing to an inter-agency political briefing and media work coordinated by Dóchas. We were one of two agencies who travelled to Kenya with the Minister of State for Overseas Development Assistance and Irish Aid, which resulted in increased funding for the region.

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Ahead of COP 27, we took part in a hearing of the Oireachtas Environment and Climate Action Committee along with Stop Climate Chaos, Trócaire, Christian Aid and Friends of the Earth. This was a wide-ranging discussion focussed on Ireland’s domestic targets for reaching its Paris Agreement goals, as well as its COP 27 objectives.

In the lead up to COP 27, we also took part in advocacy with Kenyan activist, Elizabeth Wathuti, who addressed the Oireachtas Environment and Climate Action Committee, met with Irish MEPs in Strasbourg and gained Irish media attention for our asks.

On COP 27 specifically, we engaged with the Oireachtas Environment and Climate Action Committee, met with Minister Eamon Ryan ahead of his departure for COP 27 and took part in a public protest with Fridays for Future and Trinity College Dublin students and a photo stunt with Stop Climate Chaos.

Our clear advocacy objective at COP 27 was the establishment of a Loss and Damage funding facility and this was achieved – a significant win for civil society and the Global South. Attention now focuses on implementation and funding of this new facility and we continue to meet with Irish ministers and policy-makers on this. We have engaged in detail on the broader global agenda to create global climate

finance transformation through reform of the International Financial Institutions, re-allocation of IMF Special Drawing Rights to developing countries and an agenda known as the Bridgetown Declaration. We have now created a specific advocacy space for this agenda with Irish Government leaders.

Following COP 27, our partner and Executive Director of the Samburu Women Trust, Jane Meriwas appeared before the Oireachtas Committee on Foreign Affairs to discuss the implementation of the Loss and Damage Fund and the ongoing food crisis in Kenya and the Horn of Africa.

Public and grassroots campaigning on climate accountability, including through some funding from EU CERV, continued along with new partners in the Fridays for Future and Extinction Rebellion Ireland movements.

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G O A L 3 - C L I M A T E J U S T I C E

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Jome’ah on her land that was hit by drought. She lives in the Aslam district in Yemen. She depends on rainwater to farm her lands, and the drought is greatly impacting her farm. In the area, Oxfam is providing food security assistance in the form of cash payments funded by OCHA-Yemen (YHF). Photo: Ahmed Fadeel/Oxfam

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G O A L 4 - A C C O U N T A B L E G O V E R N A N C E

Governance systems and governments are people and planet-centred, just, inclusive and accountable.

We want the systems and structures that govern our world to be transformed to tackle poverty and inequality, instead of often perpetuating them. We demand accountable and inclusive governance, that upholds the hard-won gains achieved by global movements across human rights and women’s rights. A just and sustainable future depends on safe and vibrant spaces that allow all people to hold the powerful to account.

In Ireland and globally, we work to influence and hold the Irish government and world leaders accountable for their obligation to uphold protective international norms including international humanitarian law, human rights and refugee law.

H e r e a r e j u s t s o m e o f o u r k e y a c t i v i t i e s t o f u r t h e r t h e s e o b j e c t i v e s i n 2 0 2 2 / 2 0 2 3 :

T h r o u g h o u r p r o g r a m m e s :

In Occupied Palestinian Territory;

In Uganda;

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  1. People, particularly those who experience exploitation, exclusion and crises, can exercise their agency to defend, claim and realise their rights and can challenge structures of inequality and injustice to build democratic, equal and sustainable societies.

  2. Digital rights are respected and digital technology is accessible to all, surveillance free, and can be used safely without fear to claim and access rights from governmental, corporate and other duty bearers safely.

  3. Governments uphold people’s right to essential services such as healthcare, water, education, and social protection in genderresponsive ways that do not exclude the poorest and most vulnerable populations.

  4. Governments respect and enable safe democratic and civic society space, so that people can hold governments accountable for their actions and their duty to protect and uphold human rights

  18. 100 new latrines (toilet blocks) and 100 bathing shelter facilities had cleaning kits and handwashing facilities installed,

  19. 45 latrines (34 female and 11 male) were installed for people with special needs,

  20. 814 people received training for infection prevention and control measures to prevent further transmission of the Ebola virus disease,

  21. 3,555 community members, patients and health workers benefitted from enhanced access to

  22. safe and clean water and improved handwashing practices. This was done through the installation of reservoir tanks, pipeline extension and tap stands at health facilities, markets and Ebola treatment units,

  23. 2,205 people (1,235 females and 970 males) benefitted from the building of 68 blocks of latrines and bathing shelters,

  24. Personal protective equipment materials were provided at handwashing facilities in three locations to enhance infection prevention and control measures for patients and healthcare workers. These materials include buckets, chlorine, sprayers, boots, gloves and overalls, liquid soaps and sanitisers,

  25. 620 households were provided with jerry cans to improve collection and treatment of water for home use,

  26. 539 households received buckets to help with safe storage of drinking water,

  27. 16,000 aquatabs were distributed to 612 households, supporting them with safer water collection and storage,

  28. 1,290 assorted “Information, Education and Communication” materials depicting key Ebola facts and prevention messages were developed and disseminated. 11 radio talk shows and two dramas were also conducted,

  29. 20 members of the refugee community were trained and equipped as members of village health teams to promote good hygiene practices,

  30. 421 people were trained on existing referral mechanisms and the use of a community-based Ebola surveillance system,

  31. 18,213 people were indirectly reached through various campaigns including 16 Days of Activism, social media platforms, public forums and community consultations related to national budgets and other relevant local policies.

In Kenya;

11 community health volunteers were trained in public health promotion methods, 406 households were provided with buckets and jerry cans for safe water collection along with soap and other hygiene items,

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In the Democratic Republic of the Congo;

In South Sudan ;

In Malawi;

In Zambia;

T h r o u h o u r i n f l u e n c i n a n d g g c a m a i n i n w o r k i n I r e l a n d : p g g

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We organised a solidarity event on the criminalisation of human rights defenders on the eve of the trial of Seán Binder, Sara Mardini and Nassos Karakitsos on the Greek island of Lesvos. They, along with 20 others, were volunteering in search and rescue and aid when they were accused of serious crimes including smuggling and espionage. We co-hosted the event with Comhlámh and collaborated with Frontline Human Rights Defenders and Amnesty International in promoting their petitions. Across Oxfam affiliates, we are working on the criminalisation of solidarity with migrants and refugees so we used the event to also draw attention to the wider issue of persecution including with a blog piece on the topic.

Together with the Irish Refugee Council we designed and facilitated workshops on enhancing collaboration between grassroots, refugee-led groups and NGOs: Activists and Advocates: how can we be stronger together. Participants who have moved to Ireland were particularly encouraged to attend and we had strong attendance. With the Irish Refugee Council, we are preparing a report on what we as NGOs learned about amplifying the voices of and collaborating in partnership with people with lived experience. We also gathered details of participants who want to collaborate on future advocacy work particularly focused on EU policy on migration and asylum. Feedback to the question of how NGOs can better support migrants including refugees in their advocacy, included calls for NGOs to run workshops and skill shares. We began organising a workshop series on the topics participants highlighted, in conjunction with the Irish Refugee Council. Through our health equity work, we held a conference highlighting the impacts of COVID-19 and the solutions for ensuring vaccine equity, particularly an intellectual property waiver. We contributed to the Irish Global Health Network conference, including by presenting on the Irish government’s response to global vaccine inequity during the COVID 19 pandemic. We supported a speaker tour of seven universities around Ireland by activist groups (Access to Medicines Ireland, Irish Global Health Network Student Outreach Team, Association of Medical Students Ireland and Léargas).

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For World AIDS Day , we organised three events in conjunction with Access to Medicines Ireland, including a workshop, a photo stunt and a lobbying event.

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We launched our report – Everyone for Themselves - How Ireland Undermined Efforts to Fully Vaccinate the World against COVID-19 CHECK LINKS – in Leinster House. We sent the report to the leaders of each party and the health spokespeople of each party along with a letter from our C.E.O. outlining the findings and our asks for the pandemic treaty. We, along with Access to Medicines Ireland, met with senior civil servants in Department of Foreign Affairs and Department of Health to discuss our proposals on the pandemic treaty. Throughout the year we ran several public mobilisation campaigns calling for more urgent and effective action for people affected by conflict, disaster and inequality across the world, including:

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o Stop Starving Yemen - a campaign calling on the Irish government to use their influence on the international stage to end the humanitarian crisis in Yemen and the unimaginable suffering of the people of Yemen.

Equal Right to Refuge – a campaign calling on the Irish Government to use their influence at EU level to ensure fair and equal treatment of all people seeking protection and asylum.

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o Second Hand September – a public mobilisation campaign calling for a more circular economy – one that prioritises reducing waste and extending the life of textiles. o People’s Vaccine Alliance – a campaign calling for Covid-19 vaccine equity. o A total of 14,893 people engaged with us on these campaigns.

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CHECK LINKS

Mateus Soares from Timor-Leste, of Ermera Ai-Kulat Mutin Organiku (EAMO). EAMO are Oxfam’s local partner for our project, Hadalan. This is Oxfam’s core agricultural influencing programme in Timor-Leste that seeks a more diversified economy, to influence national debates, budgets and policy. EAMO produce Timor-Leste’s only commercial scale mushrooms.They are advocating for a more diversified economy in Timor-Leste and specific budgetary support for agriculture, as lack of investment in the local economy has left the agriculture and productive sectors underdeveloped. Photo: Arlette Bashizi/Oxfam

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R E S O U R C I N G T O D E L I V E R

I n c o m e g e n e r a t i o n

As part of our 10-year strategic framework, effective resource mobilisation is critical to deliver impactful development and humanitarian programmes, as well as influential advocacy and campaigning work at scale.

Our key resourcing goal is to grow long-term sustainable income by diversifying our partnerships with a range of funders and through a mix of existing and new innovative income-generating activities. We continue to focus on stabilising the organisation’s financial position and growing our reserves. We are working to build our resilience and continue to be a reliable and trustworthy partner to our funders.

We generate funds from the public, from individual supporters, corporate donors, institutional funders, trusts and foundations, as well as from our retail network across the island of Ireland. All of these funds are crucial in helping us to plan and deliver on our long-term development and humanitarian programming as well as our campaigning and influencing agenda.

In 2022/2023, we generated total income of €21.82M from these channels, a 25.6% increase on the previous year.

F u n d r a i s i n a n d g M a r k e t i n g

Our Fundraising and Marketing teams work to ensure Oxfam Ireland has sustainable annual income to allow us to deliver our vision of a just and sustainable world.

Our main objectives in 2022/2023 were to:

1. Continue to adhere to the highest standards when raising funds from the public sector, private sector, trusts and foundations. In 2022/2023, Oxfam Ireland was awarded the Charity Institute of Ireland Triple standard, which recognises the delivery of best practice in standards of governance, fundraising and financial reporting. We also adhered to a number of key fundraising and

marketing guidelines and codes, detailed in the Governance section of the Director’s Report.

2. Raise €4.2 million to support our work in communities worldwide to fight inequality to end poverty and injustice. We are hugely grateful to our committed and loyal supporters across the island of Ireland for their ongoing generosity and for making our work possible. In the last year, we raised over €5.1 million from the public. This was over 8% higher than last year and the highest amount achieved in a decade. We are very thankful for the ongoing support.

3. Maintain a diversified income base. Funds were raised through a range of activities.

Thousands of people responded to mailings, phoned us to donate or made a gift via social media or online. As interest in our work continued to grow last year, our teams engaged with thousands of supporters.

Throughout the year, we also ran successful appeals, raising funds from our amazing existing supporters and also attracting new supporters. As always, people across the island of Ireland rallied in the face of humanitarian crises and disasters, including by giving generously to our Turkey Syria Earthquake appeal.

During the last financial year, over 15,000 people supported our work on a monthly basis via direct debit or standing orders. Committed monthly support is extremely important as it allows us to plan our ongoing activities in the knowledge that we have a secure funding base to deliver real and lasting change.

generating much needed funds for our work worldwide and helping to reduce the amount of textiles being sent to landfill. We are grateful to cofounder Lorraine Keane, the Frascati Centre and all of the influencers, celebrities and public who donate to the pop-up.

We continued to be humbled by generous donations left to us through wills and legacies. We are extremely thankful to those who want to empower the next generation to keep fighting inequality to end poverty and injustice for good. Tax efficient giving, where supporters’ donations are augmented by a government refund of the related income tax, continues to be a significant source of income across the island of Ireland.

Communicating our vision in 2023/24

As part of our strategy to strengthen fundraising and marketing teams, we will launch a new brand messaging project in 2023 – 2024. This project will enable us to communicate our vision laid out in our strategic framework in a clearer, more impactful way. We seek to raise awareness about inequality as the root cause of poverty and how the poorest and most vulnerable are the hardest hit by the worst things happening in our world right now.

During the last year, funding was also provided by long-standing Trust and Foundation supporters ElectricAid and the Musgrave Charitable Trust. Our alternative and innovative fundraising activities also contributed to the overall increase in income, with Unwrapped alternative gift card sales online and in Oxfam shops once again proving a popular way to support the people we serve, particularly at Christmas.

It’s a unifying call for us as a global movement for a just and sustainable world. Together with our supporters, we are determined to help more people fight back against poverty and injustice, until fairness and humanity wins.

The Fashion Relief pop-up store in the Frascati Centre in Blackrock and online continued trading during 2022 – 2023. Customers continued to bag premium and pre-loved designer bargains,

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Supporters Tibbs Pereira and Denis Meade scaled the highest
point in each of the 32 counties on the island of Ireland in aid of
Oxfam Ireland’s Ukraine Crisis Appeal. With Slieve Gullion being the
toughest at 626 metres!
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D i g i t a l E n g a g e m e n t

The digital team is a centralised, highly collaborative and dedicated unit, consisting of technology and digital engagement strategy experts. In the last year, we focused on the delivery of two core organisational requirements. Firstly, we operated as a high-level strategic function, providing organisation-wide guidance and consultation and secondly, we operated as an internal digital agency offering digital marketing, web and creative services.

Across 2022/2023, we achieved 23 million impressions through our various digital engagement activities with just over 363,000 supporters taking direct action. This achievement stands as a testament to Oxfam Ireland’s ability to engage and mobilise Irish society in digital spaces.

This level of engagement signifies our proficiency in leveraging digital platforms to spread our message, enable action and mobilisation, and foster global change. These engagements highlight the breadth of our influence and the united strength of individuals rallying behind our cause. Beyond the numbers, each impression sparks awareness, builds empathy and helps fight the root causes of poverty.

In conjunction with our Communications team, we worked to deliver unique and engaging content and storytelling. For example, we produced an interactive web-based experience which highlighted our partnership with Irish Aid, with a focus on our work in Malawi. Two members of the digital team travelled to Malawi over the year to produce the content, with successes across many digital platforms, notably our YouTube advert which attracted over 630k views.

We supported income generation totalling over €500,000 across digital fundraising, ecommerce and appeals. Digital, in support of our fundraising colleagues also delivered one of our best performing autumn appeals, with income generated in autumn 2022 only slightly lower than all autumn appeals combined since 2018. These successes are because of the collaborative approach in developing and optimising our online appeals. We had an opportunity to operationalise our digital fundraising emergency response with the launch of our Turkey/Syria appeal in February 2023 which resulted in a significant income generation, only surpassed by our Nepal emergency appeal from

  1. Oxfam Ireland led on the production of video content across the earthquake-affected regions in Turkey in February 2022 and on the Polish/ Ukrainian border in April 2022, both as part of our wider commitment to sudden onset emergency content production.

We also contributed to wider fundraising efforts though our digital first engagement initiatives with over 5,700 campaigners mobilised though petition signing activities. We delivered bespoke digital fundraising experiences for supporters and then worked to optimise our digital campaigns across search, social and web marketing.

We supported our Trading division by creating an ecommerce experience to facilitate the sale of new donated electronic items which resulted in €70,000 in sales. We developed a digital strategy in collaboration with our colleagues that will look to capitalise on the opportunities of ecommerce and the increased marketplace for pre-loved clothing online. We also supported our network of shops by creating engaging digital and printed campaign content such as Second-Hand September, Back to School and so on.

We delivered Digital and storytelling capacity building at our annual partnership meeting in Malawi in in December 2022. After consultation with our Oxfam colleagues, it was determined that local partners would benefit greatly from this building in digital capacity. This is a key priority for the digital team for 2023/2024.

Challenges

The last year saw the compounding impact of privacy changes in digital marketing which makes it more challenging to deliver messaging in digital spaces and as a result, harder to engage and retain new and existing audiences.

We once again saw increased competition within the ecommerce space particularly around our Unwrapped alternative gift cards. An increase in the number of other charities operating in this space has made this activity less cost effective to reach potential supporters.

Going Forward

In the next financial year, we are excited to launch our new website which will not only be more userfriendly and modern but will also more effectively communicate our brand story and strategic objectives.

A key priority going forward is to contribute to the development and support the delivery of a

digital strategy for our trading network. This will support our bricks and mortar shops through online communications and social media and also drive our ecommerce work.

We will continue to contribute to the global Oxfam digital community through relationship building and utilising our skillset and experience to lead on global digital projects. We will focus our efforts particularly around digital capacity building for local and country partners.

T r a d i n g

The last financial year was the most successful to date for our trading network. Income grew by 30%, achieving a total of €8.9million and delivering a net contribution of €2 million before the allocation of Support Costs.

In 2022/2023, our shops were able to return to full operations following the restrictions during the Covid-19 pandemic. We were delighted to welcome our staff and volunteers back and to freely open our doors to our donors and customers, who remained loyal supporters throughout the pandemic.

We saw a significant increase in donated goods in the last year, particularly high-quality, resaleable stock and we credit this as one of the main reasons we exceeded our income targets. We also continued to diversify our donated goods by accepting surplus or end-of-line stock from brands and retailers. This programme helps support the fashion industry develop their environmental, social and governance (ESG) objectives while also reducing the number of textiles and goods going to landfill- a key objective for Oxfam Ireland. Additionally, we developed our Take Back Schemes which support brands and retailers to empower their employees and customers to donate second hand items instead of dumping them and raise vital funds for communities most impacted by the climate crisis.

Our commitment to extending the life of clothes and diverting textiles from waste was strengthened throughout 2022/2023. As a member of Charity Retail Ireland, we contributed to 17,300 tonnes being diverted away from landfill or waste to energy. This is the equivalent of 1,440 double decker buses of textiles prevented from leeching toxins into our soil, water and air.

Along with Oxfam Belgium, we also joined the EUfunded CISUTAC (Circular and Sustainable Textile and Clothing) project, which aims at increasing circularity and sustainability in textiles and clothing

in Europe and brings together retailers, academic institutions and civil society. The last year focused on development and planning, and we plan to roll out the initiatives in partnership across the next financial year.

Future Plans

Going forward, we will continue to invest in our people and property and strengthen our supply chain for our stores, across donated and new stock. We plan to complete a brand audit of our existing stores to ensure they align with the new organisational brand identity while also developing a new brand proposition for our work with brands and retailers seeking to increase their sustainability efforts.

We want to increase our work championing a circular economy, across our operations and influencing work. Across communications, campaigns, digital and retail, we want to promote second hand as a key way of slowing down the over-production and over-consumption of fast fashion. Developing closed loop solutions for our public and partners remains a key priority over the next two years.

Anecdotally, we have noticed a change in the demographic of customers in-store, in particular an increase in younger / Generation Z shoppers and more sustainability-focused shoppers. To build on our sustainable fashion work, we want to invest in research to confirm who our key customers are and why, as well as how to determine target audiences to deepen awareness and support among.

I n s t i t u t i o n a l F u n d i n g

Over the last year, we continued to implement our Institutional Funding Strategy in line with our organisational 10-year strategic framework. This strategy seeks to strengthen our engagement with Irish Aid and Irish institutions while diversifying our institutional funding portfolio and increasing institutional funding capacity.

We had a strong year with funds received from institutional fundraising increasing by €1.16M compared to 2021 - 2022. The Irish Government continued to be the primary source of institutional funds for Oxfam Ireland. However, we maintained good progress in sourcing funds from other donors, particularly the European Union.

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In 2022 – 2023, we successfully completed a sixyear funding programme with Irish Aid under the Programme Grant II and Humanitarian Programme Plan, coming to an end in December 2023. This programme directly and indirectly reached people across our development and humanitarian work as well as our public engagement work here in Ireland. Following its completion, we were delighted to secure a further multi-year grant from Irish Aid under the Irish Civil Society Programme to support our development, humanitarian and global citizenship education work. This began in January 2023 and will run until December 2027.

As per our diversification strategy, we continued to steward funds secured from the European Union, mainly from the Development Cooperation instruments. In addition, we continued to deliver

activities under two grants from the Horizon Europe Instrument. One of these is an innovation prize to pilot the use of blockchains in cash transfer in humanitarian interventions. Oxfam Ireland is the lead applicant and manages the prize in collaboration with the Oxfam confederation and our start-up private sector partner, Sempo.

Institutional funding also supports our work here in Ireland through the Irish Aid Global Citizenship Education (CERV) programme and the Horizon Europe Circularity of Textiles (CISUTAC) project which directly links to our all-Ireland trading team’s effort to divert textiles from landfill and raise awareness on sustainable consumption habits. Our shops will also be hosting volunteers from the European Solidarity Corps (ESC) programme; thanks to an agreement with Léargas.

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5%
How we spent Admin &
our money in Governance
14%
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Programme
Future
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Income
 Our programme work includes long-term
development projects, humanitarian action,
campaigning and advocacy work.
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O X F A M I R E L A N D | A N N U A L R E P O R T 2 0 2 2 - 2 0 2 3 Jane Meriwas, Executive Director of Samburu Women Trust in Kenya, talks to young people about climate change in Oxfam Books, Parliament St. Dublin.

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C o m m u n i c a t i o n s a n d C a m p a i g n s

OBJECTIVE 5:

G o i n g f o r w a r d

During 2022 – 2023, our communications and campaigns work continued to support the delivery of organisation-wide strategic objectives across brand, profile, income and influence.

OBJECTIVE 1:

OBJECTIVE 2:

Increase understanding of and support for our vision, mission and ambition through engaging, innovative and targeted multichannel communications

Align all cross-organisational communications with our values as laid out in the strategic framework, in particular our commitment to equality, diversity and feminist and anti-racist principles

A key project across the last financial year was supporting the development of a new organisational brand proposition. In particular, the Communications and Campaigns team undertook to develop a new brand book to communicate clearly and effectively what we do as well as how we do it, incorporating a strong focus in our key messaging on our values and our commitment to partnership and dismantling power imbalances.

Our all-island media work secured 1,396 mentions across broadcast, print and online (against an annual target of 1,620), which were 94.63% positive/neutral in sentiment (against an annual target of 80%). This achieved the Number One Share of Voice compared to online coverage from other Irish NGOs. We secured media coverage in support of our policy and advocacy work, helping to influence public discourse and debate and contributing to thought leadership on topics relating to poverty, inequality and injustice. We also secured media coverage in support of our income generation objectives, supporting our emergency appeals, marketing initiatives and trading-related activities.

We continued to adhere to Oxfam’s own ethical content guidelines, ever evolving to ensure we’re practicing the highest standards when it comes to sharing people’s stories. We also adhere to the Dóchas Guide to Ethical Communications.

OBJECTIVE 3 and 4:

A significant achievement over the last year was our work on raising awareness of and support for the climateinduced crisis in the Horn of Africa. Leveraging a joint report by Oxfam and Save The Children – Dangerous Delay 2.0 – we secured all-island media coverage highlighting the drought and devastating hunger in the region. This report was used to develop an opinion piece for The Irish Times on behalf of the wider sector which was amplified by President Michael D. Higgins.

Amplify the voices and stories of the people and partners we work with

Build and maintain dynamic and meaningful alliances with people who share our values/support our work

We also travelled with Concern Worldwide, Irish Aid, the Minister of State for Overseas Development Assistance and RTÉ News to northern Kenya to bring the stories of the communities most impacted to the Irish public. The trip also highlighted our commitment to localisation, with key local partners included in our media coverage. Following his visit, the Minister pledged an additional €30million in funding for the humanitarian response in the region.

Later on in year, we hosted Jane Meriwas, the Executive Director of one of our key partners in Kenya, the Samburu Women Trust. Jane spoke to Irish political leaders, our supporters and the Irish public through a series of events during her time here. Most notable was the audience predominately made up of young people in our shop on Parliament Street in Dublin who engaged in conversation on how indigenous women are tackling the climate crisis.

Influence public discourse and debate through effective and engaging communication of our advocacy/policy, campaigning and programme insights

During the year, we continued our efforts to deliver expert and evidence-based communications in support of our influencing and programme work. Notable successes included reaching new audiences with our taxing extreme wealth message via RTÉ 2fm’s Jennifer Zamparelli’s show and sparking debate in the Dáil through extensive coverage of our Survival of the Richest report ahead of the World Economic Forum 2023.

OBJECTIVE 6:

Partner with supporters, the public and coalitions to inspire active participation and effect change across our four organisational strategic goals

Our campaigning work continued to build engaging, accessible public mobilisation campaigns related to our policy and advocacy work. Last year, we mobilised 14,893 people in support of our influencing agenda, across Covid-19 vaccine equity, humanitarian action and refugee and migration rights.

This year also saw the successful completion of a six-year public engagement grant from Irish Aid. Under the funding, we directly reached at least 198,445 people between 2017-2022, through a variety of activities and initiatives, including bespoke content, a podcast series, events and online and offline conversations following targeted campaigns. Indirectly, we reached a substantial number of people through our online and social media activities, e.g., there were 1.6million engagements across social media campaigns in 2022 alone. Building on this work, we were successful in securing a further grant from Irish Aid, namely fiveyear funding of €80,000 per year to deliver a Global Citizenship Education programme.

In the next financial year, we will prioritise embedding our new brand story across internal and external communications, including the new website. We also hope to increase our efforts on the communications commitments under Pledge for Change, a global initiative that seeks to champion equitable partnerships between international NGOs and local organisations and partners. Revising and establishing key communications processes will also be a priority of the next year, across style guide, sign off and emergency response protocols.

On the campaigning side, we will continue to reform our campaigning model, including through work at confederation level on integrated campaigning and fundraising approaches.

The next financial year will also see the inception and planning of the Irish Aid funded Global Citizenship Education programme. We will focus on building a robust and empowered working group and developing our strategy for the multi-year grant.

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SUPPORTERS VOLUNTEERS CAMPAIGNERS CORPORATE SPONSORS PARTNERS

AMBASSADORS AND INSTITUTIONAL DONORS

THANK YOU

Abdia Ibrahim from Isiolo County in Kenya drinks tea with her son. A water point was set up in her area as part of Oxfam’s Drought Response Programme and delivered in partnership with ASAL Humanitarian Network, Merti Integrated Development programme (MID-P), with funding from the German Federal Foreign Office.

Photo: Mark Wahwai/Eyeris Communications/Oxfam

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O U R C O M M I T M E N T T O T H E E N V I R O N M E N T

O r g a n i s a t i o n

We continue to work hard to improve sustainability within our organisation.

This period saw continued use of online meetings in place of in-person meetings. The hybrid office/remote working model became completely embedded in our work practices, reducing and in many cases eliminating overall staff journeys to office and to meetings. We continue to promote tax saver commuter and bike-to-work schemes to staff to promote cycling or use of public transport.

All premises operate waste separation into recycling and waste and our shops and donation banks offer textile recycling services to the communities in which they are located. Our lighting upgrade programme continues with 13 shops being fitted with low energy LED lighting.

The decrease in recorded energy usage seems surprising initially as retail was closed for most of the previous year but opened for almost all this reporting year. However, during 2020-2021 meter readings were not done by the Electricity and Gas Network companies, so the usage was estimated and there were adjustments made during this financial year to reflect the actual meter readings.

Vehicles 2022 – 2023
Increase on previous year 2022~~-~~2023
Total 13% 95,545 km

The five vehicles owned or leased by Oxfam Ireland are operated within the Trading department. The recorded consumption shows an increase compared to last year, reflecting a return to normal operations post Covid-19 restrictions.

F u t u r e P l a n s

F l i g h t s

Substantially more flights were taken compared to the previous reporting period as this was the first full year since Covid-19 travel restrictions. However, with the implementation of our “Fly Less” policy, we have seen a 66% reduction from the last “normal” year pre-Covid, namely figures from the 2018 - 2019 period.

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S h o r t H a u l
1 0 , 4 6 4 k m 2 5 f l i g h t s
M e d i u m H a u l
8 3 , 7 9 2 k m 6 6 f l i g h t s
L o n g H a u l
1 4 9 , 1 1 5 k m 2 2 f l i g h t s
T o t a l s 2 4 3 , 3 7 1 k m 1 1 3 f l i g h t s
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E n e r g y

During this reporting period we occupied 52 premises (2 offices, 1 distribution centre, 1 warehouse and 48 shops). We use electricity sourced from renewable sources except for in our Belfast office as we are billed indirectly so cannot opt for green electricity. We reduced gas consumption as we ceased using gas in one shop and have also reduced our oil consumption considerably – it is only used in one shop and our distribution centre.

We have begun working with our Carbon Partner, Auditel, to take steps to certify our carbon footprint and then to develop a carbon reduction plan to reduce this over the next three years. Although we have already taken many steps to reduce our emissions we believe that this is the next step in becoming a carbon neutral organisation in a way that is independently measured and verified.

We are using the year to March 2023 as the baseline year for reporting purposes and hope to be in a position to make a summary of our Carbon Footprint Report available before the end of the calendar year.

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Jehad Sawafta is a farmer
from Aqqaba in Occupied
Palestinian Territory. He
has increased his family’s
income by switching from
rain-fed crops to cultivating
stone fruits. This was part
of the Improving Farmers
Access to Market project,
delivered by Oxfam and
local partner Economic and
Social Development Center
of Palestine (ESDC).
Photo: Suhaib Jarrar/Oxfam
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Energy Use Energy Use
2022~~-~~2023
Compared to
2021~~-~~2022
Difference
616,500
28%
Increase
Electricity
kWh
1069
~~-~~92
Decrease
NaturalGas
kWh		 %

3342

~~-~~25%

Decrease

Kerosene Oil

KMs

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P R O T E C T I N G O U P E O P L E

It is our priority to ensure that our staff, volunteers, partners and those we serve are safe and valued in the workplace and across our programmes. To achieve this we are continually working to improve our policies and procedures, safeguarding processes and culture.

S a f e g u a r d i n g

We have zero tolerance to inaction on sexual abuse, exploitation, and harassment. It goes against our values and everything we stand for. We will do all we can to prevent it from happening and tackle it rigorously if it does, enabled by strong processes of reporting, investigation and action. And we hold those responsible to account.

In the last financial year (2022-2023), we received one safeguarding complaint in Oxfam Ireland. A full investigation, supported by external specialists, was carried out and resulted in disciplinary action being taken against the individual involved.

No safeguarding cases were reported during the period in programmes funded by Oxfam Ireland. Our Global Safeguarding Case Management system set up throughout Oxfam globally to report on and manage any safeguarding cases continues to run effectively.

Online mandatory safeguarding training for all staff continues to be compulsory and completion rates are tracked, shared, and acted on to ensure all staff do the training.

Risk assessment templates and guidance are in place to support countries to mitigate risks relating to safeguarding during change processes. Training webinars in different languages are held for staff across the confederation on the Safeguarding Core Standards and on the Safeguarding Case Management Standard Operating Procedures.

W e l l b e i n g

Our organisational culture continues to prioritise the wellbeing of our staff and is strongly linked to staff engagement, providing employees with the knowledge and motivation to take responsibility for all aspects of their health, taking a holistic approach as per the World Health Organisation model.

We continue to encourage and facilitate remote working where possible and desirable to staff, and we hold virtual town hall meetings for all staff on a regular basis which are well attended and help to keep staff connected and informed.

A wellbeing team made up of members of teams across the organisation meets regularly and rolls out initiatives to engage staff in activities that promote health and wellbeing.

As a direct result of feedback received from a survey of staff on terms and conditions of employment, we amended our standard terms to provide additional benefits where possible such as health insurance, support to purchase electric vehicles, an improved employee assistance programme and the ability to buy and sell annual leave. Our regular staff surveys were deferred to allow for this and other specific surveys of staff but will resume in the coming year.

H e a l t h & S a f e t y

The health and safety of staff is an ongoing priority for our management and Board. A strong health and safety culture is driven by our Chief Executive who is responsible for ensuring that staff safety is paramount. Each staff member receives mandatory accredited health and safety training within their first six months at Oxfam Ireland – which covers areas including fire safety, first aid and good housekeeping – while refresher training takes place every three years.

Our systems, which are in line with industry recognised standards, help the Chief Executive and management to carry out their duties. A steering group meets every month to review and progress our management systems while the Board also receives quarterly updates on health and safety matters. Our Health and Safety team carries out regular audit and risk assessments and there are periodic reviews of all our policies.

G e n d e r P a y G a p R e p o r t i n g

Legally we are not required to publish a Gender Pay Gap report until 2024 as we are under the threshold of 250 employees. However, we intend to do so in advance of the deadline by making the report available on our website before the end of 2023, along with our plans to address any issues highlighted by the report.

C h a l l e n g e s

Providing sufficient support to our shop-based staff and volunteers so that they can effectively manage occasional difficult working environments continues to be a challenge. We strive to overcome this by providing focussed training on how to defuse difficult situations, installing closed circuit TV cameras and ensuring that any incidents are fully investigated by our health and safety team to identify learnings that may improve our processes and procedures.

With the ongoing high levels of remote working, there continues to be a challenge in ensuring that home working environments meet minimum health and safety requirements and that staff have sufficient face-to-face interaction with their colleagues. We are addressing this by providing support and advice from our health and safety team to staff in setting up their home working environments and in arranging for face-to-face events such as training days and staff engagement meetings.

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M A N A G E M E N T S T R U C T U R E

As a not-for-profit, charitable status company, Oxfam Ireland is governed by a maximum of 11 unpaid Trustees, known as Council or Board members. New members are recruited through advertisements in Northern Ireland and the Republic of Ireland while other potential candidates are identified by the existing Council and the Chief Executive Officer.

Members are appointed for a maximum of two three-year terms.

After a potential candidate has been interviewed, the Chair decides whether to recommend a candidate for appointment. This is discussed at the next Board meeting where a decision is taken. If appointed, the new member is given a letter of appointment and induction materials including a copy of the Code of Conduct – which they must sign – and a copy of the Conflict of Interest policy. A formal induction process is designed for the new Board member to ensure that they get information on the organisation and its operations over the first three months of their tenure. This includes spending time in different areas of the organisation and if possible, going on a field visit to Oxfam Ireland’s programme work within the first year.

A Board committee on remuneration and performance selects the Chief Executive and sets pay rates for the Chief Executive and senior staff. For every paid member of staff, Oxfam Ireland has the support of approximately 10 volunteers. We could not carry out our work without this key support from people countrywide and we value it greatly.

Our board members are :

D r S u s a n M u r p h y ( C h a i r )

Appointed 20/04/2018

Dr Susan Murphy is a lecturer in international development practice with the Department of Geography, School of Natural Sciences, Trinity College Dublin. Her research interests are in development ethics, development cooperation policy, and practice, issues in governance and justice, human rights and climate change, and gender and social inclusion. She is the research group leader for the Climate and Environmental Justice lab and the coordinator for postgraduate research in the discipline of Geography. She has published in national and international peerreview scientific journals on matters related to sustainable/restorative development, climate justice, poverty and inequality. She has also published one book with Springer Studies in Global Justice - Responsibility in an Interconnected World. Susan is also a member of the Department of Foreign Affairs Audit Committee; and coconvenor of the British International Studies Association Working Group on Ethics and World Politics

A n d r e w M c C r a c k e n

Appointed 20/04/2018

Andrew McCracken is Global Director of WaterAid International, the world’s largest NGO focused on getting clean water, decent toilets, and good hygiene to everyone, everywhere. After originally studying Physics, he has worked on major organisational development projects, led highly successful national fundraising campaigns, facilitated significant change within local and international charities, and provided advice and support for charity leaders on people and fundraising issues. His previous roles include leading the Community Foundation in Northern Ireland and serving as Global Fundraising Director for Tearfund. Andrew and his partner Harriet are based in Belfast and have a large and noisy family of fostered, adopted and birth children.

P r o f M a r y M u r p h y

Appointed 20/04/2018

Prof Murphy has lectured in Irish Politics and Society in Maynooth University’s Department of Sociology since 2007. Her research interests include tax justice and social security policy, power and civil society, and gender. Her latest book, The Irish Welfare State in the 21st Century, was coedited with F Dukelow and published in 2016. A contributor to national policy debate, she has been a member of various national policy groups including the National Economic and Social Council and, most recently, the National Advisory Group on Taxation and Social Welfare (2011-2014) and the Irish Human Rights and Equality Commission (2013-2017).

D e i r d r e G r a n t

Appointed 20/04/2018

Deirdre Grant is the Managing Director of communications consultancy firm Red Flag. She provides strategic advice to her clients’ Leadership Teams, bringing her 20 years’ experience in communications and public affairs to assist them in winning in business and media. Before she joined Red Flag, she worked as a special adviser to two Cabinet ministers, as a director of public affairs, a head of communications for international NGOs and as a national broadcast journalist. She has extensive contacts in politics, media and the corporate world. Her experience in government means she is acutely aware of how policy and legislation is formed and influenced. Ms Grant has worked in international development in South Africa and Haiti, including being part of an emergency response team in Haiti following the 2010 earthquake there. She also has a Masters in HIV/AIDS from the University of Cape Town.

A l f S m i d d y

Appointed 28/06/2019

Alf is a chartered accountant who trained with PwC. He was Chairman and Managing Director of Beamish & Crawford plc for over 12 years and on the Board of its parent company, Scottish & Newcastle (UK) Ltd. He is a member of the National Executive Council of IBEC, Director of Cork Chamber of Commerce, Chairman of the Cork Local Government Committee and served on the Board of Cork Airport Authority. He is a Fellow of the Irish Marketing Institute and a Commerce graduate from University College Cork (UCC), with a Masters in Executive Leadership from Boston College and the University of Ulster. External appointments include: Adjunct Professor at the College of Business and Law, UCC; Director of the Government-backed Rethink Ireland (Social Innovation); Non-Executive Director of the ESB; Chairman and/or Director of various independent companies including Bridgewater Construction Ltd, Aperee Ltd (healthcare) and Granite Digital (Digital Marketing). Alf served as Senior Independent Non-Executive Director and Director with designated responsibility for workforce engagement at The Dalata Hotel Group Plc.

C a t h e r i n e G a y n o r

Appointed 19/06/2020

Catherine (Cathy) Gaynor has worked as a planner, evaluator, researcher, trainer and technical director in development programmes spanning many countries for 40 years. This has included nine years across three full-time assignments in Lesotho, Zimbabwe and Malawi and multiple short- and long-term assignments for a range of multilateral, bilateral and non-governmental organisations in Africa (mostly), Asia and Latin America. She has a BSc from NUIG and a Masters in Social Policy and Planning from London School of Economics. Particular areas of expertise include gender equality and results-based management. She has conducted a number of global evaluations and assessments of and for multilateral and bilateral organisations and has worked on cutting-edge programmes, generating learning in areas such as changing gender norms and the measurement of change. Cathy recently went back to her roots in Co. Clare and currently engages both locally and globally on development issues and also finds time for her year-round daily sea swim.

J o y c e B o u r n e

Appointed 27/09/2021

Joyce Bourne worked for over 30 years in diplomacy and public service. She served in senior positions in the Foreign Service of Barbados, including postings at the Permanent Mission of Barbados to the Organisation of American States; the Consulate-General of Barbados at Miami; and the Permanent Mission of Barbados to the United Nations in New York. She has extensive experience in bilateral and multilateral diplomacy as well as the implementation of foreign policy, particularly on social, political, economic and environmental issues. She is an advocate for development issues, focusing on improving people’s lives, poverty eradication and global

sustainability. She has a strong background in administration and management, having served as Deputy Permanent Secretary in the Ministry of Foreign Affairs and Foreign Trade of Barbados and Deputy Permanent Secretary in the Office of the Attorney General of Barbados. Ms. Bourne holds a Bachelor’s degree in Language and Linguistics from the University of the West Indies, Cave Hill campus; a post-graduate diploma in international relations from the University of the West Indies, St. Augustine campus; a Master’s degree in Linguistics from Georgetown University, Washington, DC and a Master’s degree in Business Administration from Johns Hopkins University, Washington, DC. She relocated to Ireland in 2020.

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M A N A G E M E N T S T R U C T U R E

D ó n a l R o o n e y

Appointed 27/09/2021

Dónal Rooney is a chartered accountant, experienced business leader and highly accomplished Group CFO with an outstanding reputation for building and leading high-performing finance functions whilst acting as a trusted strategic business partner to CEOs and boards. He has 25-years’ experience operating in plc, private equity and public sector environments. He has significant board-level experience and is highly skilled across financial management, treasury, tax, M&A, investor relations and transformational change. Dónal has a demonstrable track record of success across four Group CFO roles including NAMA (deleveraging a €74 billion highlydistressed, real estate-backed loan portfolio) and Amaris Hospitality, a Lone Star portfolio company (leading a £2 billion enterprise value PE exit). Dónal currently acts as an independent business advisor. He is also a non-executive director with Enterprise Ireland.

Y v o n n e B y r n e

Appointed 13/10/2021

Yvonne Byrne is a Partner in Deloitte Digital in Dublin, Ireland. Yvonne works with clients across industry on their customer and digital transformation agenda, specialising in customer experience analysis and design, channel strategy and management, sales and service transformation and new proposition development. She has over 20 years within the UK Financial Services and consulting industry, having previously worked with the Royal Bank of Scotland, Tesco Bank and KPMG UK. Yvonne has extensive experience in all aspects of customer experience, growth strategy, product management, customer and channel strategy and new proposition development.

N e l l i e N y a n g w a

Appointed 13/10/2021

G O V E R N A N C E :

A summary of the attendance of our trustees at the board and committee meetings is as follows:

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Trustee Name Board Meetings Attended FARC Meetings Attended PPIC Meetings Attended
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Dr. Susan Murphy 6
Andrew McCracken 5 2
Alf Smiddy 3 2
Prof. MaryMurphy 4 4
Deirdre Grant 6 4
CathyGaynor 6 4
Donal Rooney 6 2
Yvonne Byrne 3 2
Neilie N’yangwa 6 4
Joyce Bourne 6

For over 30 years, Nellie has held various roles in the development sector. For 21 of those years, the roles were within the Oxfam family. Prior to joining Oxfam, Nellie worked for World Vision International as Associate Director of Micro Finance where she advocated and successfully led in the setting up of an independent Micro Finance Organisation which focused on micro and small enterprises. Nellie joined the Oxfam Malawi country office in 1999 as Programme Coordinator, responsible for managing grants to partners and two years later was appointed Malawi Country Director. Nellie successfully ran, for the first time in the history of the country office, a major humanitarian response in 2001/2002, and later in 2004/2005 advocated to Oxfam to have a locally-led response which eventually transformed the way Oxfam resourced humanitarian responses. In 2006, Nellie was appointed Regional Programme and Campaigns Manager for Oxfam, based in the Southern Africa office in Pretoria, South Africa. In 2010, she moved back into a Country Director role in the Zambia country office in order to be with her family. In 2015, Nellie was appointed Oxfam International Regional Director for Southern Africa based in Lilongwe, Malawi. Nellie left Oxfam in 2021, having led the region to transform its operating model from a country-based programme model to a regional approach which has offered Oxfam an innovative and alternative approach within the context of shrinking resources. Nellie now spends her time supporting the development of family business interests in hospitality, farming and consultancy.

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L E G A L A N D A D M I N I S T R A T I V E I N F O R M A T I O N

Directors who served during the year

Dr Susan Murphy Chair Andrew McCracken Prof Mary Murphy Chair of Programme Performance & Impact Committee Deirdre Grant Alf Smiddy Chair of Finance, Audit and Risk Committee Catherine Gaynor Nellie Nyangwa Donal Rooney Joyce Bourne Yvonne Byrne

Chief Executive Officer Jim Clarken

Executive Directors*

Niamh Carty International Programmes Trevor Anderson Trading Frank Long Chief Operating Officer Mark Mellett Fundraising & Marketing

Jeniffer Kateeba is one of about 15,000 smallholder farmers who are part of a coffee producers cooperative union in Uganda. Thanks to their work and the sale of their coffee through fair trade retailers, farmers have a dignified life, since they receive a higher price for it than they would obtain in the traditional market. Women and men participate in decision-making and choose what they want to do withthe social bonus they receive from the sale of their coffee.

Photo: Mariano Herrera/Oxfam Intermón

*These Directors, although designated as Directors, are not statutory Directors.

Secretary

Andrew McCracken

Registered Office

Company Number Charity Number

Charity Commission for Northern Ireland Number

Solicitors

Bankers

Independent auditors

Elizabeth House, Suite 1, 116-118 Holywood Road Belfast, BT4 1NY

NI33800

XN89651

NIC100848

Carson McDowell, Murray House, Murray Street Belfast, BT1 6DN

Bank of Ireland, University Road, Belfast

Mazars, Chartered Accountants & Statutory Audit Firm, Harcourt Centre, Block 3, Harcourt Road, Dublin 2

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D I R E C T O R S ’ R E P O R T A N D S T R A T E G I C R E P O R T

Our Board – the Council

International Programme Department - projects supported in 2022 - 2023

Oxfam Irish Aid
(Including Irish Aid)
€’000 €’000
Democratic Republic of the Congo 442 397
Global 457 -
Horn East & Central Africa 89 -
Papua New Guinea 17 -
Kenya 711 691
Malawi 1,052 638
Occupied Palestinian Territory& Israel 220 185
Rwanda 768 322
Somalia 277 261
South Africa 20 -
South Sudan 442 397
Tanzania 259 (5)
Uganda 1,006 857
Zambia 213 128
Zimbabwe 730 556
Ireland 455 99
Ireland Programme Management 552 216
Collective FundingMechanism 100 -
7,810 4,742

The Oxfam Collective Funding Mechanism is the contribution that all Oxfam affiliates make to cover the minimum management costs of our programme work at country level and the core investment needed to support programme quality.

Structure, Governance and Management

The information with respect to the Council members and advisers set out on page 3 forms part of this report. Oxfam Ireland is a Company Limited by Guarantee operating under the Companies Act 2006. It is a Northern Irish charity registered with the Charities Commission. The company is a public benefit entity as defined by the Financial Reporting Council.

Oxfam Ireland is governed to national and international standards by an independent ‘Council’ of leaders from the public, private and academic sectors. This Council comprises a maximum of 11 unpaid Directors, who oversee strategic planning and delivery, budgeting, organisational development and risk management.

Directors are appointed for a maximum of two three-year terms through open competition. Council holds the CEO to account via policies, procedures and controls that ensure performance, transparency, accountability, risk management and financial stability.

Council Selection, Appointment and Competence

The Council Directors were first elected by the original members (formed as an Association) who came together to establish the charity. The existing Directors are also the members of the company. New Council members are recruited through advertisements in Northern Ireland and the Republic of Ireland and through selection based on applicants and other potential candidates identified by the existing Council and CEO. A formal interview takes place to establish the candidate’s eligibility which includes a commitment to Oxfam’s core values and mission as well as professional experience and expertise across a range of disciplines appropriate to the needs of the organisation.

New Council members are provided with induction training shortly after joining the Council involving the provision of written materials, meetings with the Leadership Team and staff and visits to workplaces, retail units and programme work. This ensures that the Council members can become familiar with their role and responsibilities as Directors and understand the governance structure and risk management processes of the organisation and the nature of the work it does.

The Council meets at least four times annually. A formal evaluation mechanism for each meeting is in place.

The Council Directors are committed to gender balance, inclusivity, diversity and geographical representation in choosing new members which are formally elected at the Annual General Meeting. As a not-for-profit, charitablestatus, limited liability Company, the liability of each Director is limited to €1.27.

Committees

Directors have participated from time to time in special committees established to consider, and make recommendations, on specific topics such as strategic planning, employee pensions, governance and organisational assessment. This expertise is contributed through the Performance and Remuneration Committee, the Programme Performance and Impact Committee, and the Finance, Audit and Risk Committee which oversees the financial health of the organisation.

Individual Directors are also asked, on occasion, to contribute their specialist advice to management in certain areas, such as human resources, marketing, PR, finance and fundraising.

Oxfam Ireland has two subsidiaries:

Oxfam Ireland is governed by its Council members in accordance with the Memorandum and Articles of Association. The Chief Executive Officer (CEO) reports to the Council members.

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D I R E C T O R S ’ R E P O R T A N D S T R A T E G I C R E P O R T

Finance, Audit and Risk Committee

The Finance, Audit and Risk Committee reports directly to the Council. The Chair of the Committee is appointed by the Council. In addition to the Chair, the Committee comprises up to three other Directors appointed by the Council as members with scope to co-opt additional external expertise as required.

The main objectives of the Committee are:

Oxfam International

The Finance, Audit & Risk Committee also monitors the effectiveness of the external audit function and is responsible for liaison with the external auditors.

Programme Performance and Impact Working Group

Oxfam Ireland has a firm commitment to continuously improve programme quality and has established a committee on Programme Performance and Impact to support that work. This is a formally constituted group reporting to the Council and liaising with other Council groups as appropriate. It is composed of three Directors with scope to co-opt additional external expertise as required.

The Members act as an advisory group to the International Programme Department on issues such as programme quality improvement and serves as a forum for reflection and discussions on wider programme issues identified by Council and staff.

Oxfam Ireland is also subject to the scrutiny of the Oxfam International Confederation to ensure compliance with Confederation-wide standards relating to finance and governance matters.

Managing our resources

Our diversified funding framework blends institutional, public and trading resources and is key to financial stability. A mix of restricted and unrestricted funding from institutions and the public provides resources for our programmes and ensures the financial sustainability of the organisation.

We allocate resources on the basis of a rigorous budgeting process that produces annual budgets and a rolling three-year financial plan. The budget is prepared by the Leadership Team, reviewed by the Finance, Audit and Risk committee and approved by Council.

We publish comprehensive, SORP-compliant, statutory accounts and annual reports that are available at oxfamireland.org/how-our-money-is-spent.

Performance and Remuneration Committee

Monitoring our work for impact

Oxfam Ireland’s Council also has a separate Performance and Remuneration Committee. This Committee reviews the performance of the CEO and recommends remuneration changes for the CEO and key leadership team members with reference to benchmarking reports and comparative salaries in the sector.

Governance Responsibility

Oxfam Ireland is committed to a programme of continuous improvement of organisational governance. To further enhance governance, Directors’ performance will be regularly reviewed and reported upon.

The Council has overall governance responsibility, including the establishment of all general policies under which management operates. There is clear separation between the responsibilities of the Council and Leadership Team to whom the Council delegates the responsibility for the drafting of strategic plans, policies and budgets for approval by the Council. The Council then oversees the implementation of the budgets, policies and plans once they are approved.

Processes are in place to ensure that staff performance is monitored, and that appropriate management information is prepared and reviewed regularly by both executive management and the Council. Internal control systems are designed to provide reasonable assurance against material misstatement or loss. They include;

To ensure we make the most of every donation, we constantly monitor and evaluate our work to improve its quality. We assess the progress we are making in changing people’s lives as the result of our overseas programmes, advocacy initiatives and campaigns.

Monitoring and evaluation occur in several ways, from project visits and participatory data collection to in-depth internal and external reviews and evaluations. We undertake impact assessments, peer reviews, audits and regular reflections with staff, partners, allies and community members.

During these reviews, we consider the broader context contributing to change, the views, needs and interests of the women and men we seek to benefit, and the perspectives of other stakeholders.

We continue with our efforts to improve the monitoring, evaluation and learning that we see as critical to the success of our programme.

We carry out:

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Accreditation

To ensure human rights are respected and the needs of the most vulnerable are met, the standards, conventions and principles that guide our work include;

Measurable and accountable

We are listed on the Charities Regulatory Authority’s Register of Charities (Charity Reg. No. 20009946) in the Republic of Ireland and on the Charity Commission for Northern Ireland’s Register of Charities (Charity No. NIC100848).

We are conscious however that governance standards are constantly improving and seek to maintain our level of performance against them.

Key Performance Indicators

We have adopted a set of high-level Key Performance Indicators (KPIs) to assist in monitoring performance across the organisation. Underneath these high level KPIs, each part of the organisation has a more detailed suite of KPIs that are used to assess and report on performance within teams and departments.

Targets are set at the beginning of each reporting period for each KPI and performance against these targets is measured regularly by the Leadership Team and reported on and discussed at each Council meeting. Where a particular KPI needs further investigation or explanation the Council then receives more detailed information from management on the specific area concerned.

The high level KPIs that are currently in use and the performance in the years to March 2023 and March 2022 against each of the targets set are summarised as follows:

Area Key Performance Indicator 2023 Result 2022 Result
Programme Value of Grant Income 20.4% Above target 20% Above target
Finance Unrestricted Net Contribution More than 100% above target More than 100% above target
Trading Total Income 13% Above target 24% Above target
People Staff satisfaction as measured in survey At 90% of target At 90% of target
Supporters Levels of Trust At 105% of target At 104% of target
Fundraising Total income 23% Above target 21% Above target

We continue to perform very well against all of our core KPIs with the Unrestricted Net Contribution again more than 100% above our target for the period thanks to the strong performances in the shop network and fundraising.

Our continued success in growing our institutional funding with further successes in winning EU grants helped again to

drive grant income KPI to a level 20.4% above target.

We continue to focus on staff wellbeing initiatives and updating our policies and terms and conditions of employment. The staff satisfaction KPI has remained at 90% of target but we hope to see it increase in the coming year.

We are also pleased to see the levels of trust KPI continue to improve where we increased the target level of trust from last year but still exceeded this increased target by 5%.

We strive to impose the highest international standards on ourselves – all our activities are measurable, accountable and realistic.

Trust in our work is our most precious resource and trusting us to use public donations to maximum effect is a responsibility we take very seriously.

We consistently meet accountability requirements with, for example, publication of Charities Statement of Recommended Practice (SORP) compliant annual accounts on our website in addition to information about our Council. We regularly publish information about our programme work, campaigns and advocacy.

All our finances, including detailed accounts, breakdowns of where money goes and salary information are also available on our website www.oxfamireland.org .

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Governance

We adhere to and implement:

Our Donor Charter and our Public Compliance Statement are also available online and we provide detailed information regarding our adherence to a variety of industry codes oxfamireland.org/accountable-to-you .

Public Benefit

The Directors’ report in the Annual Report on Oxfam Ireland’s public benefit. They demonstrate that they are clear about what benefits are generated by the activities of the charity to further the goals set out in our strategy, and the types of programmes supported and funded.

The Directors confirm that they have taken into account the guidance contained in the Charity Commission NI’s general guidance on public benefit where applicable and are confident that Oxfam Ireland meets these public benefit requirements.

Financial Review

Our Trading and Fundraising divisions performed very well in the period. Trading income grew substantially through increased availability of high-quality stock and increased demand particularly from younger shoppers. We have significantly increased corporate donations by providing an efficient sustainability solution for companies with surplus stock. Increased focus on sustainability among younger people has led to a significant growth in spend from this group in our shops. An increase in the amount of institutional funding received was achieved through additional emergency humanitarian funding and a continued focus on growing our grants from the EU and other donors. The final payment under our business interruption insurance claim was also received.

INCOME

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20,000
15,000
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0
2023 2022 2021
Donations Legacies Trading Charitable Activities Other Income Investment Income
€000
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In 2023 we generated income of €21.82M which was a 25.6% increase on 2022.

Voluntary Income saw an 8.8% increase on 2022, with our Door to Door collection teams back operating at full capacity and a strong performance in legacy income. Income from emergency appeals also increased due to the public response to the Turkey and Syria earthquake appeal.

Trading Income grew by 30% over 2022 with significant growth in the sale of both donated and corporate stock due to the increasing appeal of sustainable shopping among young people coupled with the success of our corporate stock generation activities.

Charitable Activities Income , which represents funds received from Institutional Fundraising, increased by €1.16M compared to 2022. The Irish Government through the Irish Aid Programme Grant scheme continues to be the primary source of institutional funds for Oxfam Ireland. However, we continue to make good progress in sourcing funds from other donors particularly the EU.

Other Income in the current period increased to €1.12M. This includes €1,044K for the balance of the Business Interruption insurance claim for loss of income during the closure of our shops, €76K from other Oxfam affiliates for hosting employees in Ireland (down from €129K in the previous period). €246K was included in the previous period relating to Covid 19 government supports.

Investment Income comprises rental income from another business operating from one of our ex-shop premises.

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EXPENDITURE

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12,000
10,000
8,000
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Fundraising Trading Programme Costs Advocacy & Campaigns Marketing & Comms Exceptional

Total expenditure in 2023 was €18.74M which was up 14% on the previous year.

Trading expenditure rose by €1,490K or 22% reflecting increased staff costs as a result of cost of living adjustments and an improved incentive scheme, increased costs of energy and a programme of repairs in specific shops. Rent & rates also increased as the shops were open for the full year in the current year and were still closed in the early weeks of the year to March 2022 due to Covid restrictions.

Fundraising expenditure increased by 21.3% or €344K reflecting the return to full capacity of our Door to Door teams and the impact of the cost of living increases on staff costs.

The 2.9% increase in Programme costs is due to a combination of the impact of the cost of living increases on staff costs offset by some reductions in spending due to the timing of programme activities.

The 2.3% decrease in Advocacy and Campaigns expenditure is also explained by a combination of the impact of the cost of living increases on staff costs offset by some reductions in spending due to the timing of programme activities.

Exceptional Expenditure reflects €16K of redundancy costs and €72K relating to costs incurred with other Oxfam affiliates for hosting Oxfam Ireland employees.

Balance Sheet

Funds carried forward of €9.76M includes €1.37M of Restricted funds which is €348K higher than 2022 reflecting the timing of the flow of restricted funds to programme countries. Unrestricted funds amounting to €8.39M are sufficient to cover working capital requirements and provide protection from risk of disruption to our programme work.

Reserves policy

As a result of continued operational surpluses and a prior year gain from the disposal of an asset, we currently have reserves in excess of this minimum level. These excess reserves will be carefully invested in our programme work for maximum impact and will also support organisational development.

From time to time, amounts may be set aside out of unrestricted income in a Designated Fund, for specific purposes.

(i) Restricted Funds

Where amounts received by Oxfam are subject to donor-imposed restrictions, these are credited to Restricted Funds for subsequent disbursement in accordance with the donor’s wishes.

(ii) Designated Funds

Currently we are carrying €2.511M in Designated Funds which are designated towards working capital requirements based on the calculation described above.

(iii) General Funds

General Funds represent the amount of unrestricted funds that are not designated for any specific purpose.

(iv) Revaluation Reserve

Revaluation reserve represents the increase in the value of our freehold property. As a result of the completion of the sale of the freehold property this reserve has transferred to General Funds.

Going Concern

Having reviewed the results for the period, the closing financial position and future financial forecasts, we believe that we have adequate resources to continue in operational existence for the foreseeable future.

We believe that there are no material uncertainties that call into doubt our ability to continue in operation. Accordingly, we continue to adopt the ‘going concern’ basis in preparing the financial statements.

Future Plans

We want to leverage the influence of the island of Ireland and its diaspora for good, expanding partnerships, networks and our supporter base - all to challenge inequality to end poverty and injustice for good. As we enter the second trimester of our ten-year strategic framework, we are developing three-year horizon plans supported by detailed yearly operational plans for each area to ensure consistency of vision and direction in the short to medium term.

We plan to achieve our goals of Just Economies, Gender and Climate Justice and Accountable Governance through a multi-country blended development and humanitarian programme, rooted in local needs and context, acute emergency interventions to save lives and modify the progression of crises, and influencing and public engagement.

We will continue to fund this work through growing restricted income by successfully applying for grants from a broad range of institutional donors. Working closely with programme countries we will partner with other Oxfam affiliates when appropriate to maximise chances of success.

We also continue to actively work on developing our culture to ensure it aligns with and embraces our values.

Oxfam seeks to maintain its Charitable Funds at a minimum level that protects our programme work from risks of unforeseen disruption, ensuring we have sufficient working capital and balancing the need to make sure that we do not retain income for longer than required. The basis of calculation of this minimum reserves level is kept under periodic review and adjusted as perceptions of risk and other factors change. Our minimum reserves level of €2.511M is based on a calculation of three months of key operational costs.

Our Trading and Fundraising teams play an integral part in generating essential unrestricted funds for this programme of work.

The Trading division will continue to focus on sourcing quality products for sale in our shop network by positioning us as a sustainability partner with unique solutions for Irish and international businesses. Through a shop network

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(including pop-up shops) staffed with professional retail teams and dedicated volunteers, supported by focused digital and social media marketing initiatives, we will maximise the contribution from the sale of these products.

Our Fundraising teams are now back to full strength and are fully active both on a face-to-face basis and through telemarketing, digital and direct mail campaigns. Supported by external specialists we have developed a new core fundraising ambition, and we are in the process of ensuring that it is fully understood and shared by all staff and volunteers and will bring consistency to all future campaigns.

Operationally we will continue to embrace the benefits that hybrid working brings while providing high quality office spaces and regular opportunities for face-to-face meetings. We are continuing with a project to move all of our IT systems into the Cloud to improve security and facilitate remote access.

Fraud

Oxfam Ireland does not tolerate fraud and corruption and we work to prevent, deter, detect and respond to incidences of fraud, theft and corruption supported by specialist staff working globally across programme locations. Our approach and policies aim to make the honest majority feel empowered to tackle fraud and corruption.

We accept our operating environment heightens exposure to the risk of fraud and corruption. We do not tolerate fraud, theft, bribery, money-laundering, aid diversion, and nepotism and we are committed to reducing them to an absolute minimum, by ensuring that our systems and practices reduce the risk of occurrences. Suspected or actual cases are vigorously and promptly investigated and appropriate action taken.

If we become aware of an instance of suspected fraud or corruption having occurred, the relevant donor is always informed as soon as possible and kept updated throughout the investigation.

During the period to March 2023 there were no significant thefts or instances of fraud in our operations.

The risk principles included in the framework are balance, innovation, future-relevance, transparency and trust. Risk is categorised into eleven categories set out below with the level of appetite Oxfam Ireland attaches to each:

Risk Area Appetite
Safeguarding – Sexual exploitation, harassment, abuse Zero tolerance
Fraud & Corruption – Aid diversion, shop theft, nepotism Zero tolerance
Compliance - legislative requirements, regulatorycodes Verylow
Securityof staff andpeople we work with – Health & Safety Verylow
Financial – Goingconcern, stewardshipofpublic funds Low
Human Resources – Staff wellbeing, fairness and communication Low
Program – Donor requirements, partner selection and management Medium
Public Fundraising – legal requirements, public perception Medium
Reputational – Safeguarding, working with partners Medium
Strategic – flexibility, agility, resourcing, alignment Medium
Information Systems – Cyber-crime, network failure Medium

A detailed Risk Register is maintained and updated quarterly with input from management across the organisation. A summary of the key risks identified, and the mitigating actions being taken in each case is reviewed by the Directors at every board meeting and a detailed review of the full register is carried out annually by the Finance, Audit & Risk Committee.

The principal risks faced by the organisation in the period and the actions taken to manage them were as follows:

Risk

Mitigating Actions

Safeguarding

Risk Management

Oxfam Ireland uses a risk management framework to systematically and proactively manage risk across the organisation.

Oxfam Ireland faces both internal and external factors that influence its ability to deliver on its strategic goals. These factors create a degree of uncertainty, that can result in positive and negative consequences, and it is critical that they are managed in a forward-looking manner so that decisions can be made with the relevant information taken into consideration.

We believe that effective risk management involves 6 key steps.

We completely condemn any form of abuse against the people we work to protect and support. We have a zero-tolerance approach to sexual misconduct and will not stand for any kind of harassment of staff, partners, volunteers or those we serve.

Fraud & Corruption

The impact of significant instances of fraud and corruption can immediately reduce the resources available for our work and impact on our ability to raise funds in the future by damaging our reputation with our donors.

We have several safeguarding policies in operation to prevent harassment and abuse, including a prevention of sexual exploitation and abuse policy. Staff are encouraged to raise any concerns they may have without reprisal and we have a robust whistleblowing policy in place. We also have robust recruitment processes which involve vetting, reference checks, probationary periods and adherence to Oxfam’s codes of practice and conduct, as required by the role.

To mitigate the risks of significant fraud we maintain strong financial controls including strict segregation of duties and regular detailed review of management information against detailed budgets. We have also implemented a whistle blowing policy to facilitate staff and members of the public to bring to our attention any activities of concern.

  1. Preparation and understanding of the context in which the risk assessment is carried out: What are we trying to accomplish? What areas of concern will we be looking at?

  2. Identification of potential risks and outcomes: What could happen and what would be the result if it did happen?

  3. Identification and valuing of controls in place which have a mitigating effect on the risk: What is in place now that reduces either the likelihood of the risk occurring or the consequence if the risk does occur?

  4. Analysis of the risk in terms of its likelihood to occur and consequence if it does occur thus producing a risk that is either acceptable or unacceptable, this is determined by using the assessment matrix.

  5. Development and implementation of an appropriate strategy and action plan to reduce the unacceptable risks: What action can we take to reduce either the likelihood or consequence of the risk?

  6. Appropriate monitoring and reporting of the treatment strategy and overall effect of the Risk Management process.

Health & Safety of Staff

The risk of injury or harm to our staff is ever present and, in some areas where we work, is heightened by the type of work we do.

Cybersecurity/Critical IT Systems Failure

Cyber-attack is now an international concern, while organisations transmit sensitive data across networks and to other devices in the course of doing business. As the volume of cyber-attacks grows, we need to take steps to protect sensitive business and personal information.

To mitigate the risk of injury or harm to our staff we invest in rigorous health and safety policies and procedures overseen by our own internal team. We carry out risk assessments regularly and provide appropriate induction to new staff and frequent training specific to roles in the organisation.

We have policies and processes in place to ensure the confidentiality, integrity and availability of key data needed to run and manage the organisation. These help us to carefully balance protection with access, identify and manage vulnerabilities, and ensure that we have appropriate secure backups of data necessary to restore operations in a worst case scenario.

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Events after the end of the reporting period

There are no adjusting or non-adjusting events after the end of the reporting period.

Disclosure of information to auditors

In accordance with company law, as the company’s Directors, we certify that:

Political contributions

There were no political contributions made during the year.

Research and development activities

Oxfam Ireland did not engage in any research and development activities for the year ended 31 March 2023.

Statement of Council members’ responsibilities

The Directors (who are also directors of Oxfam Ireland for the purposes of company law) are responsible for preparing the Directors’ Annual Report and the financial statements in accordance with applicable law and regulations.

Independent Auditors

The Auditors, Mazars, Chartered Accountants and Statutory Audit Firm, have expressed their willingness to continue in office in accordance with the provisions of Section 485(2) of the Companies Act 2006.

On behalf of the Council,

……………………………………….. Dr. Susan Murphy – Chair Date: 8 Sept 2023

………………………………………..

Andrew McCracken – Secretary Date: 8 Sept 2023

Company law requires the Directors to prepare financial statements for each financial year. Under that law the Directors have prepared the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law), including FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland”.

Under company law the Directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of the affairs of the charitable company and the group and of the incoming resources and application of resources, including the income and expenditure, of the charitable group for that period. In preparing these financial statements, the Directors are required to;

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

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Other information

Report on the audit of the financial statements

Opinion

We have audited the financial statements of Oxfam Ireland (“the company”) and its subsidiary undertaking (“the group”) for the year ended 31 March 2023 which comprise the Consolidated Statement of Financial Activities, Consolidated Balance Sheet, Company Balance Sheet, Consolidated Statement of Cashflows and the related 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).

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

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the 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 there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the 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 directors’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

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

Matters on which we are required to report by exception

In light of the knowledge and understanding of the company, the group and its environment obtained in the course of the audit, we have not identified material misstatements in the “Strategic Report” or the Directors’ report.

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

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company’s and group’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

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

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Responsibilities of Directors

As explained more fully in the statement of council members’ responsibilities set out on page 72, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors 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 directors are responsible for assessing the 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 directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

There are inherent limitations in the audit procedures described above and the primary responsibility for the prevention and detection of irregularities including fraud rests with management. As with any audit, there remained a risk of nondetection of irregularities, as these may involve collusion, forgery, intentional omissions, misrepresentations or the override of internal controls.

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

Use of the audit report

This report is made solely to the company’s members as a body in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the 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 company and the company’s members as a body for our audit work, for this report, or for the opinions we have formed.

Auditor’s responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of the 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. Based on our understanding of the company and its industry, we identified that the principal risks of non-compliance with laws and regulations related to the NI charity regulation, NI tax legislation, employment legislation, health and safety regulation, anti-bribery, corruption and fraud, money laundering, non-compliance with implementation of government support schemes relating to COVID-19, and we considered the extent to which noncompliance might have a material effect on the financial statements. We also considered those laws and regulations that have a direct impact on the preparation of the financial statements, such as the Companies Act 2006.

Aedín Morkan

Senior Statutory Auditor Mazars Chartered Accountants & Statutory Audit Firm Harcourt Centre Block 3 Harcourt Road Dublin 2

Date: 13 Sept 2023

We evaluated the directors’ and management’s incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of override of controls) and determined that the principal risks were related to posting manual journal entries to manipulate financial performance, management bias through judgements and assumptions in significant accounting estimates and significant one-off or unusual transactions.

Our audit procedures were designed to respond to those identified risks, including non-compliance with laws and regulations (irregularities) and fraud that are material to the financial statements. Our audit procedures included but were not limited to:

Our audit procedures in relation to fraud included but were not limited to:

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Consolidated Statement of Financial Activities for the year ended 31 March 2023 (Including an Income and Expenditure Account)

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Notes Unrestricted Restricted Total Total
funds funds 2023 2022
€’000 €’000 €’000 €’000
Income from
Donations and legacies 5 4,616 668 5,284 4,855
Other trading activities 6 9,035 91 9,126 7,019
Investments 7 41 - 41 41
Charitable activities 8 424 5,826 6,250 5,089
Other income 9 1,120 - 1,120 375
Total income 15,236 6,585 21,821 17,379
Expenditure on
Raising funds:
Fundraising 10 1,931 27 1,958 1,614
Trading activities 6 8,241 3 8,244 6,754
10,172 30 10,202 8,368
Charitable activities
Overseas programme costs 11 1,431 6,056 7,487 7,273
Advocacy and campaigns 11 635 58 693 709
Marketing and communications 11 183 86 269 210
Exceptional expenditure 35 88 - 88 183
Total expenditure 12,509 6,230 18,739 16,743
Net income for the year 2,727 355 3,082 636
Transfers between funds - - - -
Unrealised currency movement 75 (7) 68 (15)
Net movement in funds 2,802 348 3,150 621
Reconciliation of funds:
Total funds brought forward 28 5,585 1,024 6,609 5,988
Total funds carried forward 28 8,387 1,372 9,759 6,609
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There were no other recognised gains or losses in the current or prior year other than those included in the statement of financial activities. All income and expenditure derive from continuing activities.

The notes on pages 82 to 105 form part of these financial statements.

Consolidated Balance Sheet as at 31 March 2023

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Notes Total Total
2023 2022
€’000 €’000
Fixed assets
Tangible assets 16 566 576
566 576
Current assets
Stocks and work in progress 18 37 91
Debtors 19 2,718 1,676
Cash at bank and in hand 20 10,647 11,020
13,402 12,787
Current liabilities
Creditors: amount falling due within one year 21 (4,209) (6,754)
Net current assets 9,193 6,033
Total assets less current liabilities 9,759 6,609
Net assets 9,759 6,609
Funds
Restricted funds 28 1,372 1,024
Designated funds 28 2,511 2,257
Unrestricted funds 28 5,876 3,328
Revaluation reserve 28 - -
Total charity funds 9,759 6,609
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The notes on pages 82 to 105 form part of these financial statements.

On behalf of the Council,

_____ Dr Susan Murphy Chair

_____ Andrew McCracken Secretary

Date: 8 Sept 2023

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Company Balance Sheet as at 31 March 2023

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Notes Total Total
2023 2022
€’000
Fixed assets
Tangible assets 16 233 220
233 220
Current assets
Stocks and work in progress 18 35 91
Debtors 19 288 328
Cash at bank and in hand 20 976 828
1,299 1,247
Current liabilities
Creditors: amount falling due within one year 21 (3,179) (2,902)
Net current liabilities (1,880) (1,655)
Total assets less current liabilities (1,647) (1,435)
Net liabilities (1,647) (1,435)
Funds
Restricted funds 29 152 164
Unrestricted funds 29 (1,799) (1,599)
Total funds (1,647) (1,435)
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Consolidated Statement of Cash Flow for the year ended 31 March 2023

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Notes Total Total
2023 2022
€’000 €’000
Net cash (used in) / provided by operating activities 24 (210) 1,612
Cash flow from investing activities
Purchase of tangible assets 16 (163) (117)
Proceeds from sale of tangible assets - 3,200
Net cash (used in) / provided by investing activities (163) 3,083
Cash flow from financing activities
-
Repayment of bank loans (305)
-
Cash used in financing activities (305)
(Decrease)/Increase in cash and cash equivalents in the reporting period (373) 4,390
Cash and cash equivalents at the beginning of the reporting period 11,020 6,630
Cash and cash equivalents at the end of the reporting period 10,647 11,020
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The notes on pages 82 to 105 form part of these financial statements.

On behalf of the Council,

_____ Dr Susan Murphy Chair

To read more about our finances and the governance codes we adhere to, VISIT www.oxfamireland.org

_____ Andrew McCracken Director

Date: 8 Sept 2023

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1. General Information

These financial statements comprising the consolidated Statement of Financial Activities, the consolidated Balance Sheet, the company Balance Sheet, the consolidated Statement of Cash Flows and the related notes 1 to 37 constitute the group financial statements of Oxfam Ireland for the financial year ended 31 March 2023.

Our purpose is to help create lasting solutions to the injustice of poverty. Oxfam Ireland is part of a global movement for change, one that empowers people to create a future that is secure, just, and free from poverty.

Oxfam Ireland is a not-for-profit company with charitable status and it is a public benefit entity. It is limited by guarantee and is incorporated and domiciled in Northern Ireland with company registration number NI33800. The address of its registered office is Elizabeth House, Suite 1, 116-118 Holywood Road, Belfast BT4 INY.

c) Income

Income, including donations, legacies and investment income is recognised in the period in which Oxfam Ireland is entitled to the income, where the receipt is probable and the amount can be measured reliably.

Grants from government and other agencies have been included as income from charitable activities where these amount to a contract for services. These grants receivable are accounted for when the Company’s entitlement becomes legally enforceable, where the receipt is probable and the amount can be measured reliably. Where these criteria are not satisfied the income is deferred.

Income from charitable trading activities is accounted for when earned.

Income from fundraising, voluntary subscriptions and donations is necessarily recognised with effect from the time it is received into the company’s bank accounts.

Gifts in kind – Physical items supplied by institutional donors donated to the charity are included as Other Donations.

2. Statement of Compliance

The financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (FRS 102).

3. Accounting Policies

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

Legacies - For legacies, entitlement is taken as the earlier of the date on which either the Company is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the Company that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor’s intention to make a distribution. Where legacies have been notified to the Company or the Company is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is treated as a contingent asset and disclosed if material.

d) Cost of generating funds

Costs of generating funds comprise the costs incurred in commercial trading activities and fundraising. Trading costs cover all the costs of the shops and other trading activities including the costs of goods sold together with associated support costs. Fundraising costs include the costs of recruiting donors and staff costs in these areas, and an appropriate allocation of central overhead costs.

a) Basis of preparation

These financial statements are prepared on a going concern basis, under the historical cost convention, as modified to include certain items at fair value. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s). All values are stated in absolute amounts and rounded to the nearest thousands, unless otherwise indicated.

The financial reporting framework that has been applied in their preparation is the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” issued by the Financial Reporting Council and the Statement of Recommended Practice (Charities SORP (FRS102)) as published by the Charity Commission for England and Wales, the Charity Commission for Northern Ireland and the Office of the Scottish Charity Regulator which is recognised by the UK Financial Reporting Council (FRC) as the appropriate body to issue SORPs for the charity sector in the UK.

The consolidated financial statements of Oxfam Ireland incorporate the results of its subsidiary undertakings for the year ended 31 March 2023.

b) Group financial statements

e) Charitable expenditure

Charitable expenditure is reported as a functional analysis of the work undertaken by Oxfam Ireland, being humanitarian, development and campaigning and advocacy. Under these headings are included grants payable and costs of activities performed directly by Oxfam Ireland together with associated support costs.

Grants payable in furtherance of our objectives are recognised as expenditure when payment is due to the partner organisation in accordance with the terms of the contract.

f) Support Costs

Support costs are costs incurred to facilitate an activity. Support costs do not change directly as a result of the activity undertaken. Support costs include the central office functions, such as governance, general management, accounting and finance, information technology, health and safety and human resources.

When support costs cannot be allocated directly to an activity (such as Trading, Fundraising, and Programme work), they are allocated proportionally based on the numbers of staff in that area of activity.

The financial statements consolidate the results of the charity and its wholly owned subsidiaries and, for companies limited by guarantee, where there is common control through one Council for both entities. A separate statement of financial activities and income and expenditure account for the charity has not been presented because the company has taken advantage of the exemption afforded by Section 408 of the Companies Act 2006.

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g) Foreign currencies

Functional and presentation currency:

i) Taxation

The entity is a registered charity (number XN89651). All of its activities are exempt from direct taxation.

The group financial statements are presented in Euro. The company’s functional and presentation currency is the Euro.

j) Tangible assets

Transactions and balances:

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at periodend exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in the consolidated statement of financial activities.

The foreign exchange rates used to prepare these financial statements were as follows:

Total Total
2023 2022
€ €
Average Rate Pounds Sterling 1.16 1.17
Closing Rate Pounds Sterling 1.14 1.19

h) Employee benefits

Oxfam Ireland provides a range of benefits to employees, including paid holiday arrangements and defined benefit and defined contribution pension plans.

: Short-term benefits

Short-term benefits, including holiday pay and other similar non-monetary benefits are recognised as an expense in the period in which the service is received.

Defined contribution pension plan:

Oxfam Ireland operates a defined contribution scheme for employees. A defined contribution plan is a pension plan under which Oxfam Ireland pays fixed contributions into a separate entity. Once the contributions have been paid Oxfam Ireland has no further payment obligations. The contributions are recognised as an expense when they are due. Amounts not paid are shown in accruals in the consolidated balance sheet. The assets of the plan are held separately from the company in independently administered funds.

The Oxfam GB defined benefit pension scheme:

The company is a member of the Oxfam GB scheme. Where it is not possible for the company to obtain sufficient information to enable it to account for the plan as a defined benefit plan, it accounts for the plan as a defined contribution plan.

Where the plan is in deficit and where the company has agreed, with the plan, to participate in a deficit funding arrangement the company recognises a liability for this obligation. The amount recognised is the net present value of the contributions payable under the agreement that relate to the deficit. This amount is expensed in the consolidated statement of financial activities. The unwinding of the discount is recognised as a finance cost.

Tangible assets are stated at cost (or deemed cost) less accumulated depreciation and accumulated impairment losses. Cost includes the original purchase price, costs directly attributable to bringing the asset to its working condition for its intended use, dismantling and restoration costs.

Depreciation and residual values:

Depreciation is calculated, using the straight-line method, to allocate the cost to their residual values over their estimated useful lives, as follows:

Leasehold properties 2% per annum
Furniture and fxtures 10% to 20% per annum
Equipment 20% to 33.3% per annum
Motor vehicles 20% per annum

The assets’ residual values and useful lives are reviewed, and adjusted, if appropriate, at the end of each reporting period. The effect of any change is accounted for prospectively.

Subsequent additions and major components:

Subsequent costs, including major inspections, are included in the asset’s carrying amount or recognised as a separate asset, as appropriate, only when it is probable that economic benefits associated with the item will flow to the company and the cost can be measured reliably.

Repairs, maintenance and minor inspection costs are expensed as incurred.

Derecognition:

Tangible assets are derecognised on disposal or when no future economic benefits are expected. On disposal, the difference between the net disposal proceeds and the carrying amount is recognised in the consolidated statement of financial activities and included in ‘expenditure’.

k) Leased assets

At inception the management assesses agreements that transfer the right to use assets. The assessment considers whether the arrangement is, or contains, a lease based on the substance of the arrangement.

Finance leased assets:

Leases of assets that transfer substantially all the risks and rewards incidental to ownership are classified as finance leases.

Finance leases are capitalised at commencement of the lease as assets at the fair value of the leased asset or, if lower, the present value of the minimum lease payments calculated using the interest rate implicit in the lease. Where the implicit rate cannot be determined the Group’s incremental borrowing rate is used. Incremental direct costs, incurred in negotiating and arranging the lease, are included in the cost of the asset.

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Assets are depreciated over the shorter of the lease term and the estimated useful life of the asset. Assets are assessed for impairment at each reporting date.

The capital element of lease obligations is recorded as a liability on inception of the arrangement. Lease payments are apportioned between capital repayment and finance charge, using the effective interest rate method, to produce a constant rate of charge on the balance of the capital repayments outstanding.

Operating leased assets:

Leases that do not transfer all the risks and rewards of ownership are classified as operating leases. Payments under operating leases are charged to the consolidated statement of financial activities on a straight-line basis over the period of the lease.

l) Investments in subsidiaries

Investments in subsidiaries are held at cost less accumulated impairment losses.

m) Inventories

Inventories are stated at the lower of cost and estimated selling price less costs to complete and sell. Inventories are recognised as an expense in the period in which the related income is recognised.

At the end of each reporting period inventories are assessed for impairment. If an item of inventory is impaired, the identified inventory is reduced to its selling price less costs to complete and sell and an impairment charge is recognised in the consolidated statement of financial activities. Where a reversal of the impairment is recognised the impairment charge is reversed, up to the original impairment loss, and is recognised as a credit in the consolidated statement of financial activities.

n) Cash at bank and in hand

Cash at bank and in hand include cash in hand, deposits held at call with banks and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

o) Provisions and contingencies

Provisions:

Provisions are recognised when the company has a present legal or constructive obligation as a result of past events; it is probable that an outflow of resources will be required to settle the obligation; and the amount of the obligation can be estimated reliably. Where there are a number of similar obligations, the likelihood that an outflow will be required in settlement is determined by considering the class of obligations as a whole. A provision is recognised even if the likelihood of an outflow with respect to any one item included in the same class of obligations may be small.

Contingencies:

Contingent liabilities are not recognised. Contingent liabilities arise as a result of past events when (i) it is not probable that there will be an outflow of resources or that the amount cannot be reliably measured at the reporting date or (ii) when the existence will be confirmed by the occurrence or non-occurrence of uncertain future events not wholly within the company’s control. Contingent liabilities are disclosed in the financial statements unless the probability of an outflow of resources is remote.

Contingent assets are not recognised. Contingent assets are disclosed in the financial statements when an inflow of economic benefits is probable.

N O T E S T O T H E F I N A N C I A L S T A T E M E N T S

p) Financial instruments

The Group has chosen to adopt Section 11 of FRS 102 in respect of financial instruments.

(i) Financial assets

Basic financial assets, including trade and other debtors, cash at bank and in hand, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Such assets are subsequently carried at amortised cost using the effective interest method.

At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate.The impairment loss is recognised in the consolidated statement of financial activities.

If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been had the impairment not previously been recognised. The impairment reversal is recognised in the consolidated statement of financial activities.

Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or (c) despite having retained some significant risks and rewards of ownership, control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.

(ii) Financial liabilities

Basic financial liabilities, including trade creditors and accrued expenses, bank loans and loans from fellow Group companies, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Fees paid on the establishment of loan facilities are recognised as transaction costs of the loan to the extent that it is probable that some or all of the facility will be drawn down. In this case, the fee is deferred until the draw-down occurs. To the extent there is no evidence that it is probable that some or all of the facility will be drawn down, the fee is capitalised as a pre-payment for liquidity services and amortised over the period of the facility to which it relates.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

(iii) Offsetting

Financial assets and liabilities are offset and the net amounts presented in the financial statements when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

q) Related party transactions

Oxfam Ireland discloses transactions with related parties which are not wholly owned with the same group of companies. Where appropriate, transactions of a similar nature are aggregated unless, in the opinion of the Directors, separate disclosure is necessary to understand the effect of the transactions on the Group financial statements.

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4. Critical Accounting Judgements and Estimation Uncertainty

In the application of the company’s accounting policies, which are described in note 3, the Directors are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results might differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period or in the period of the revision and future periods if the revision affects both current and future periods. Information about critical judgements in applying accounting policies that have the most significant effect on the amount recognised in the financial statements is included in the accounting policies and notes to the financial statements.

The judgements, estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are discussed below.

Deferral of grant income

Oxfam Ireland receives grant income from donors on a regular basis where the entitlement to recognise the income is dependent on meeting specific terms and conditions. Where the grants have been received and the terms and conditions have not yet been fully met then the income is deferred.

In determining the extent to which the income is deferred management examine all information available to them to determine the extent to which the terms and conditions have been met. Due to the timing of the financial year end and the fact that many grants relate to a calendar year it is not always possible to precisely determine the degree to which terms and conditions have been achieved by the financial year end date and an element of estimation is required. Where for example it is estimated that a quarter of the terms and conditions have been met by the end of the accounting period then one quarter of the grant income is recognised in the period and three quarters is deferred. The amount of grant income deferred at 31 March 2023 amounts to €265K (31 March 2022: €2,490K).

5. Donations and Legacies

Unrestricted Unrestricted Restricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2023 2023 2023 2022 2022 2022v
€’000 €’000 €’000 €’000 €’000 €’000
Legacies 619 - 619 444 - 444
Donations, gifts &
corporate sponsorships 3,997 668 4,665 4,027 384 4,411
4,616 668 5,284 4,471 384 4,855

Total income is derived from:

Total Total
2023 2022
€’000 €’000
Republic of Ireland (ROI) 17,748 13,622
Outside ROI 4,073 3,757
21,821 17,379

6. Net income on donated and commercial trading activities

Preparation of the accounts on a going concern basis

Budgets and cash flows were prepared by the Directors and reviewed by the Council members for a period of at least twelve months from the date of approval of the financial statements and demonstrate that there is no material uncertainty regarding the Company’s ability to meet its liabilities as they fall due, and to continue as a going concern. The assessment performed is based on a number of key judgements and assumptions including: increases in costs from inflationary pressures, some reduction in regular donations due to potential adverse economic conditions, additional key roles to be filled in our Advocacy and Finance teams and additional investment in our programme work from our unrestricted reserves. We have also assumed modest growth in our Trading income as a result of our continued focus on providing sustainable fashion solutions to the public and our corporate partners, and in our Fundraising income through continued investment in growing our Door to Door and Telefundraising teams.

Our levels of accessible reserves remain strong and we expect to continue to achieve at or close to operational breakeven in future years ensuring reserves will be preserved for investment in our programme work and income growth.

On the basis of the assessments and the underlying assumptions the Council members consider it appropriate to prepare the financial statements on a going concern basis. Accordingly, these financial statements do not include any adjustments to the carrying amounts and classification of assets and liabilities that may arise if the company was unable to continue as a going concern.

This represents the net income from the sale of donated goods and commercial trading activity through Oxfam Shops, after deduction of operating and administration expenses. Oxfam Ireland believes this most fairly represents the value to the charity of donated goods.

Total Total Total Total Total Total
Unrestricted
funds		 Restricted
funds		 Trading Trading
Activites Activites
2023 2023 2023 2022
€’000 €’000 €’000 €’000
Turnover from donated goods
& commercial trading activity 9,035 91 9,126 7,019
Operatingexpenses (7,134) (3) (7,137) (5,776)
Support costs(note 13) (1,107) - (1,107) (978)
Net income 794 88 882 265

Operating expenses include €114,876 (2022: €170,532) for depreciation on fixtures and fittings, equipment, and leasehold property specific to the sale of donated goods.

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7. Investment Income

Total Total
2023 2022
€’000 €’000
Rent receivable 41 41

8. Income from Charitable Activities

Unrestricted Unrestricted Restricted Restricted Total Unrestricted Unrestricted Restricted Restricted Total
funds funds funds funds charitable
2023 2023 2023 2022 2022 funds 2022
€’000 €’000 €’000 €’000 €’000 €’000
Overseas programme grant income 424 5,826 6,250 330 4,759 5,089
Grant income by donor
Government bodies 424 5,826 6,250 330 4,759 5,089
Major donors - - - - - -
424 5,826 6,250 330 4,759 5,089

9. Other Income and Other Gains

Total Total
2023 2022
€’000 €’000
Government Covid aid - 246
Miscellaneous income 1 -
Insurance claim 1,044 -
Hostingarrangement 75 129
1,120 375

Hosting arrangements are provided for under Oxfam’s Global Mobility Policy. They are formal arrangements whereby Oxfam affiliates undertake to host in their country, staff from other affiliates. These posts are not line managed by the hosting affiliate but by the original Oxfam affiliate responsible for their recruitment.

10. Costs of raising funds

Unrestricted Unrestricted Restricted Restricted Total Unrestricted Restricted Total
funds funds funds funds charitable
funds
2023 2023 2023 2022 2022 2022
€’000 €’000 €’000 €’000 €’000 €’000
Salaries 969 - 969 750 - 750
Travel and subsistence 3 - 3 4 - 4
Other fundraisingcosts 289 27 316 231 7 238
Direct fundraising costs:
- Direct marketing - - - - - -
- Events 112 - 112 102 - 102
- Committedgivers 72 - 72 71 - 71
Support costs (note 13) 486 - 486 449 - 449
1,931 27 1,958 1,607 7 1,614

11. Charitable activities

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Unrestricted Restricted Total Unrestricted Restricted Total
funds income charitable funds income charitable
funds funds funds funds
2023 2023 2023 2022 2022 2022
€’000 €’000 €’000 €’000 €’000 €’000
Provision of charitable
activities by objective:
Overseas Programme
Grants paid 870 5,621 6,491 1,018 5,379 6,397
Operation costs 396 435 831 365 335 700
Governance costs (note 12) 130 - 130 136 - 136
Support costs (note 13) 35 - 35 40 - 40
1,431 6,056 7,487 1,559 5,714 7,273
Advocacy and Campaign
Programme (A&C)
Operation costs 246 14 260 260 10 270
Advocacy and Campaign Programme 377 44 421 430 - 430
Support costs (note 13) 12 - 12 9 - 9
635 58 693 699 10 709
Marketing and
Communications Programme
Operation costs 162 86 248 110 82 192
Support costs (note 13) 21 - 21 18 - 18
183 86 269 128 82 210
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12. Governance Costs

Total Total
2023 2022
€’000 €’000
Legal & professional fees 15 5
Audit fees 31 33
Council expenses 3 -
Other costs 81 98
130 136

Governance costs are fully funded from unrestricted funds.

13. Allocation of Support Costs and Overheads

Allocation to activities by number of staff:

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Cost type Total Governance Trading Fundraising Advocacy Overseas Communication
allocated activities activities activities activities programmes activities
€’000 €’000 €’000 €’000 €’000 €’000 €’000
Staff costs 788 - 520 247 - 17 4
Property costs 672 34 415 186 10 13 14
Office running costs 14 1 11 2 - - -
Computer &
equipment costs 189 9 131 40 2 4 3
Legal &
professional expenses 27 1 21 4 - 1 -
Depreciation 17 1 9 7 - - -
1,707 46 1,107 486 12 35 21
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In respect of prior year:

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Cost type Total Governance Trading Fundraising Advocacy Overseas Communication
allocated activities activities activities activities programmes activities
€’000 €’000 €’000 €’000 €’000 €’000 €’000
Staff costs 724 - 464 236 - 20 4
Property costs 566 28 347 158 7 15 11
Office running costs 10 - 7 3 - - -
Computer &
equipment costs 196 10 136 41 2 4 3
Legal &
professional expenses 26 1 18 6 - 1 -
Depreciation 12 1 6 5 - - -
1,534 40 978 449 9 40 18
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14. Analysis of staff costs, Directors Remuneration and Expenses, and the Cost of Key Management Personnel

The average monthly number of persons employed by the company in the financial year was 163 (2022: 169) analysed as follows.

2023 2022
Average Number Average Number
€’000 €’000
Retail 96 93
Administration 15 19
Public Engagement 45 48
Programme 2 4
Management 5 5
163 169

Members of Oxfam’s Council received no remuneration for their services in the current or previous financial year. Directly incurred out of pocket expenses may be reimbursed. These amounted to €3K (2022: nil).

Total Total
2023 2022
€’000 €’000
Staff costs are comprised of:
Wages and salaries 5,389 4,559
Social welfare costs 551 462
Termination costs 16 38
Pension costs 237 190
6,193 5,249

Key management compensation

Key management includes the Directors and members of Leadership Team. The compensation paid or payable to key management for employee services is shown below:

Total Total
2023 2022
€’000 €’000
Salary 586 569
Health Insurance 4 5
Employer Contributions 67 61
Pensions 46 50
703 685

These costs have been apportioned among retail activities, fundraising, governance and support costs for the charitable activity programme. The salary paid to the CEO amounts to €126k (2022: €121k).

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The remuneration of higher paid employees

The number of employees whose earnings (excluding pension but including Benefit in Kind) fell into the bands below were:

Total Total
2023 2022
Number Number
€60,000 to €70,000 5 4
€70,001 to €80,000 1 1
€80,001 to €90,000 2 1
€90,001 to €110,000 2 2
€110,001 to €120,000 1 1
€120,001 to €130,000 1 1
12 10

Remuneration includes salary but excludes pension scheme contributions.

15. Net Income for the Year

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2023 2022
€’000 €’000
Net income for the year is stated after charging:
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Depreciation on tangible fixed assets 164 170
Stock obsolescence - -
Operating lease rentals
-
Property		 1,865 1,696
Feespayable to the company’s auditors for audit of the financial statements
Audit fee(includingVAT) 31 33
Non-audit fee – tax services 1 1
Realised loss on foreign exchange transactions 3 -
Stock recognised as an expense 150 105

16. Tangible Assets

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Group Leasehold Furniture Equipment Motor
property and fixtures vehicles Total
€’000 €’000 €’000 €’000 €’000
Cost
At 1 April 2022 2,048 3,389 1,578 119 7,134
Currency movements (65) (6) (44) (1) (116)
Additions 92 103 54 - 163
Disposal - - - - -
At 31 March 2023 2,075 3,400 1,588 118 7,181
Accumulated depreciation
At 1 April 2022 (1,707) (3,254) (1,478) (119) (6,558)
Currency movements 58 5 43 1 107
Charge for the year (82) (32) (50) - (164)
- - - - -
Disposal
At 31 March 2023 (1,731) (3,281) (1,485) (118) (6,615)
Net book values
At 1 April 2022 341 135 100 - 576
At 31 March 2023 344 119 103 - 566
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Company Furniture Motor
and fixtures Equipment vehicles Total
€’000 €’000 €’000 €’000
Cost
At 1 April 2022 1,651 1,033 31 2,715
Currency movements (71) (44) (1) (116)
Additions 51 27 - 78
Disposals - - - -
At 31 March 2023 1,631 1,016 30 2,677
Accumulated depreciation
At 1 April 2022 (1,462) (1,002) (31) (2,495)
Currency movements 63 43 1 107
Charge for the year (38) (18) - (56)
At 31 March 2023 (1,437) (977) (30) (2,444)
Net book values
At 1 April 2022 189 31 - 220
At 31 March 2023 194 39 - 233
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17. Investments in Subsidiaries

19. Debtors

Oxfam Ireland has two subsidiary undertakings as follow:

In respect of Oxfam Republic of Ireland, there is common control through one Council for both entities.

. nvesmens n
Oxfam Ireland has two sub
In respect of Oxfam Republ		 usares
sidiary undertakings as follow:
ic of Ireland, there is common control through		 one Council for both entities.
Oxfam Republic
of Ireland		 Oxfam Properties
(Ireland) Limited
Nature of organisation: Not for profit, Company Limited
byGuarantee		 Private company limited by shares
Nature of business
and activities:		 The Company is helping to fight poverty and
inequality. Funding is received from Irish Aid,
the EU and also from their many shops
across the country where they sell clothes.		 Dormant, ceased in 2018
Registered office: Ground Floor, Portview House,
8 Thorncastle Street, Ringsend, Dublin 4		 Ground Floor, Portview House,
8 Thorncastle Street, Ringsend, Dublin 4
Countryof Incorporation: Republic of Ireland Republic of Ireland
Proportion of holding: 100% 100%
Oxfam Republic of Ireland
€’000
2023
€’000
2022
Total assets

12,435

14,003
Total liabilities
3,480
5,959
Surplus for theyear
3017
(1505)

Total funds at 31 March
,
8,955
,
5,398

18. Stocks and Work in Progress

Group Group Company Company
2023 2022 2023 2022
€’000 €’000 €’000 €’000
Finished goods for resale 37 91 35 91

A provision for stock obsolescence of nil (2022: nil) has been recognised during the year.

Group Group Company Company
2023 2022 2023 2022
€’000 €’000 €’000 €’000
Prepayments and accrued income 2,522 1,332 162 263
Trade debtors 98 255 51 ~~-~~
Other debtors 34 35 11 11
VAT repayable 64 54 64 54
2,718 1,676 288 328

All debtors are due within one year. All trade debtors are due within the company’s normal terms, which is 30 days. Trade debtors are shown net of impairment in respect of doubtful debts.

20. Cash at Bank and in Hand

Group
2023
Group
2022
Company
2023
Company
2022		 Group
2023
Group
2022
Company
2023
Company
2022		 Group
2023
Group
2022
Company
2023
Company
2022

€’000


€’000
€’000
€’000
Cash on short term deposit
501
~~-~~
501

-
Cash and bank balances
10,1		 46
97
10,519		 6
828
10,647
976
11,020
828

21. Creditors: Amounts Falling due within One Year

Group
2023
Group
2022
Company
2023
Company
2022		 Group
2023
Group
2022
Company
2023
Company
2022
€’000




€’000
€’000
€’000

Group and Company
1,137
185
246
61
460
263
83
91
Trade creditors
Tax and Social Security
2,6
Accrued expenses		 22
420
3,541
622
~~-~~
2452
-
2106
Amnt d t Ofm ROI nt 26
265
,
~~-~~

2490
,
-
ous owe o xa (oe )
Deferred Income (note 22)
4,209
3,179
,
6,754
2,902

The repayment terms of trade creditors vary between on demand and ninety days. No interest is payable on trade creditors.

Tax and social insurance are subject to the terms of the relevant legislation. Interest accrues on late payment at the rate of 0.0274% (Revenue Commissioners) and 2.6% (HRMC) per month. No interest was due at the financial year end date.

The terms of the accruals are based on the underlying contracts.

Other amounts included within creditors not covered by specific note disclosures are unsecured, interest free and repayable on demand.

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22. Deferred Income

Group
2023
Group
2022
Company
2023
Company
2022		 Group
2023
Group
2022
Company
2023
Company
2022		 Group
2023
Group
2022
Company
2023
Company
2022
€’000


€’000
€’000
€’000
At 1 April 2,490
1,319
~~-~~		 ~~-~~
(2,490)
(1,319)
~~-~~
Credited to Statement of Financial Activities		 ~~-~~
265
2,490
~~-~~
Deferred duringtheyear		 ~~-~~
265
2,490
~~-~~
At 31 March		 -

23. Financial Instruments

Oxfam Ireland (the Group) has the following financial instruments:

Total Total
2023 2022
€’000 €’000
Financial assets held at amortised cost
Cash at bank and in hand 10,647 11,020
Trade debtors
Other debtors		 98
34		 255
35
Financial liabilities held at amortised cost
Trade creditors
Accrued expenses
Deferred income		 1,137
2,622
265		 460
3,541
2,490

24. Reconciliation of Net Movement in Funds to Net Cash Flow from Operating Activities

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Total Total
2023 2022
€’000 €’000
Net movement in funds for the reporting period
(as per the consolidated statement of financial activities) 3,150 621
Adjustments for:
Depreciation charges 164 170
Decrease / (Increase) in stocks 54 (27)
Increase in debtors (1,042) (42)
(Decrease) / Increase in creditors (2,545) 893
Currency movements 9 (3)
Net cash / (used in) / provided by operating activities (210) 1,612
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25. Related party transactions and ultimate controlling party

During the year Oxfam Ireland and Oxfam Republic of Ireland paid various expenses on behalf of each other, representing net expenses for personnel employed in both companies and other operating costs. Details of balances are included in Note 21.

The Councils for Oxfam Ireland and Oxfam Republic of Ireland respectively are made up of the same individuals.

With the exception of Oxfam International, Oxfam affiliates are not considered related parties to Oxfam as they are not under common control and neither Oxfam nor the affiliates have direct or indirect control over each other. There is no ultimate controlling party.

Key management personnel

The company has the following financial instruments:

Total Total
2023 2022
€’000 €’000
Financial assets held at amortised cost
Cash at bank and in hand 976 828
Financial liabilities held at amortised cost
Trade creditors 246 83
Accrued expenses 420 622
Amounts owed to Oxfam ROI 2,452 2,106

The disclosures in respect of key management compensation are set out in note 14.

26. Commitments

Operating leases

At 31 March 2023 the total future minimum lease payments under non-cancellable operating leases are as follows:

Total Total
2023 2022
€’000 €’000
Land & Buildings Operating leases which expire:
Within oneyear 1,231 1,441
In the second to fifthyears inclusive 3,020 3,323
After fiveyears 2,626 2,960
6,877 7,724

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27. Pension Commitments

The company operates a defined benefit scheme for employees which is now closed to new members. The current contributions payable monthly comprise 5% or 7% of the gross salaries (dependent on level of salary) of participating employees and 11.4% from the employer. The pension fund is part of an Oxfam GB scheme and the company cannot identify its assets and liabilities therefore this has not been disclosed and in accordance with FRS102 Section 28.11A, the plan has been accounted for as a defined contribution plan. The company has not entered into an agreement with the multi-employer plan that determines how the entity will fund any deficit. As required by FRS102, the defined benefit liabilities have been measured using the projected unit method. The tables below state the FRS102 actuarial assumptions upon which the valuation of the scheme was based.

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At 31 March At 31 March
Financial assumptions
2023 2022
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% %
Rate of increase in salaries 1.90 1.90
Rate of increase ofpensions(deferred and inpayment) 3.18 3.54
Rate of inflation(RPI) 3.18 3.54
Rate used to discount scheme liabilities* 4.87 2.78

The reconciliation of opening and closing balances of the scheme assets and liabilities are set out as follows:

Fair value of Present value of Present value of Present value of Present value of Scheme assets less Scheme assets less Scheme assets less Scheme assets less Scheme assets less
scheme assets scheme liabilities scheme liabilities
Scheme assets/(liabilities)at the start of theyear £m
242.6		 £m
(206.7)		 £m
35.9
Current service cost and expenses (0.2) (0.3) (0.5)
Experience onplan assets –gain(loss) (75.4) - (75.4)
Interest income/(cost) 6.7 (5.7) 1.0
Actuarial gain/ (loss) - 52.9 52.9
Contributions by employer 0.7 - 0.7
Contributions by scheme participants - - -
Benefitspaid (5.4) 5.4 -
Scheme assets/(liabilities) at the end of the year 169.0 (154.4) 14.6
Unrecognised surplus scheme assets (14.6)
Scheme assets/(liabilities) at the end of the year -

The total return on scheme assets for the year was (£68.7m). (2022: £2.9m).

*Under FRS102 the rate used to discount scheme liabilities is based on corporate bond yields. The mortality assumptions adopted imply the following life expectancies at age 65.

At 31 March
2023
At 31 March
2022		 At 31 March
2023
At 31 March
2022		 At 31 March
2023
At 31 March
2022
Years
Years
Ni
on~~-~~pen soners:
Males
22.9
23.3
Females
25.4
25.4
P
ensioners:
Males
21.6
21.7
Females
23.9
24.0
At 31 March
2023
At 31 March
2022
£m
Scheme assets
£m
Equities
5.6
Government Bonds
177.0
137.2
Property
30.3
22.4
Cash
29.7
9.4
Total fair value of assets
16		 242.6
9.0

A defined contribution scheme has been established for new employees. The contributions are payable monthly and comprise 5% of the gross salaries of participating employees and 9% from Oxfam Northern Ireland. A separate defined contribution scheme is set up in the Republic of Ireland where the same contributions apply. The assets of the schemes are held separately from those of the company in an independently administered fund. The annual contributions payable are charged to the profit and loss account.

From 1 October 2014 a further Stakeholder defined contribution pension scheme has also been set up for Northern Ireland employees who prefer not to contribute to the Northern Ireland Oxfam defined contribution scheme. In this case the employer and employee contribute 2% and 3%.

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28. Movement in Consolidated Funds

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Restricted Unrestricted Funds Total
Overseas Designated Revaluation General Total
Programme Reserve Reserve Funds Charitable
Funds
€’000 €’000 €’000 €’000 €’000
At 1 March 2021 1,626 2,083 2,219 58 5,986
Total income 5,449 - - 11,930 17,379
Total expenditure (6,055) - - (10,688) (16,743)
Transfers - 174 (2,219) 2,045 -
Currency gains & losses 4 - - (17) (15)
At 31 March 2022 1,024 2,257 - 3,328 6,609
Total income 6,585 - - 15,236 21,821
Total expenditure (6,230) - - (12,509) (18,739)
Transfers - 254 - (254) -
Currency gains & losses (7) - - 75 68
At 31 March 2023 1,372 2,511 - 5,876 9,759
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The overseas programmes relate to monies received from various funds which are restricted in nature and are used to fund our overseas programmes. Funds amounting to €254k was transferred to the designated funds to meet the working capital requirements at the end of the financial year.

30. Analysis of Net Assets between Funds

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GROUP Unrestricted Revaluation Designated Restricted Total
Funds Funds Funds Funds Charitable
Funds
€’000 €’000 €’000 €’000 €’000
Fixed assets 566 - - - 566
Current assets 9,524 - 2,510 1,368 13,402
Current liabilities (4,209) - - - (4,209)
Net assets at 31 March 2023 5,881 - 2,510 1,368 9,759
Net assets at 31 March 2022 3,328 - 2,257 1,024 6,609
COMPANY Unrestricted Designated Restricted Total
Funds Funds Funds Charitable
Funds
€’000 €’000 €’000 €’000
Tangible Fixed assets 233 - - 233
Current assets 1,147 - 152 1,299
Current liabilities (3,179) - - (3,179)
Net assets at 31 March 2023 (1,799) - 152 (1,647)
Net assets at 31 March 2022 (1,599) - 164 (1,435)
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29. Movement in Company Charitable Funds

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Restricted Unrestricted Funds Total
Overseas Designated Revaluation General Total
Programme Reserve Reserve Funds Charitable
Funds
€’000 €’000 €’000 €’000 €’000
At 1 March 2021 170 - - (1,626) (1,456)
Total income 317 - - 3,442 3,759
Total expenditure (325) - - (3,398) (3,723)
Gains & losses 2 - - (17) (15)
At 31 March 2022 164 - - (1,599) (1,435)
Total income 178 - - 3,895 4,073
Total expenditure (183) - - (4,170) (4,353)
Gains & losses (7) - - 75 68
At 31 March 2023 152 - - (1,799) (1,647)
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31. Irish Aid Funded Programmes

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2023 2022
Opening Restricted Irish Aid funds 1 April €’000 €’000
15 63
Income
Restricted grant income 5,041 3,772
5,041 3,772
Expenditure
Operational Overseas grants
- -
Colombia
Democratic Republic of the Congo 397 483
- -
Gaza
Ireland PED - 87
Ken 691 108
Malawi 638 426
Occupied Palestine territory and Israel 185 367
Rwanda 322 333
Somalia 261
South Sudan 397 389
Tanzania (5) 624
Uganda 857 385
Zambia 128
Zimbabwe 556 370
4,427 3,572
Management and administration costs 314 248
4,741 3,820
Closing restricted Irish Aid funds 31 March 315 15
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The Group receives funds from donors which are restricted in nature, along with donations from the general public which we acknowledge and appreciate.

Analysis of Grants – Activities & Projects Being Funded

Oxfam Ireland supports development and humanitarian projects while also advocating and campaigning to empower

people to realise their rights.

In humanitarian responses Oxfam works to ensure provision of clean water and access to safe latrines to prevent spread of disease, and also helps displaced persons and refugees to understand their rights, access healthcare and participate in income generating enterprises.

Oxfam also works to ensure communities build knowledge and capacity and understand markets to ensure they improve access to food and income generation and are better able to withstand future shocks. Where appropriate cash vouchers are also provided to members of disaster affected communities which can be redeemed for food in local markets.

A wide range of development projects is supported based on the needs of the local people and include working with police authorities to end violence against women and girls, ensuring women farmers have access to loans and better technology and working with disadvantaged sectors of society to gain access to healthcare and ownership of land.

Analysis of Grants – Unfulfilled Conditions & Contingencies

There are no material unfulfilled conditions or contingencies associated with any of the grants in the period.

32. Subsequent Events

There have been no events since the balance sheet date, which necessitate revision of the figures included in the financial statements, or inclusion of a note thereto.

33. Movement in Consolidated Net Debt

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At 1 April 2022 Net Cash Flows At 31 March 2023
€’000 €’000 €’000
Cash in hand 11,020 (373) 10,647
Total 11,020 (373) 10,647
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34. Movement in Company Net Debt

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At 1 April 2022 Net Cash Flows At 31 March 2023
€’000 €’000 €’000
Cash in hand 828 148 976
Total 828 148 976
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35. Exceptional Expenditure

2023 2022
€’000 €’000
Redundancies 16 61
Hosting 72 122
88 183

36. Approval of Financial Statements

The financial statements were approved by the Council on 8th of September 2023

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Gladys Kyomugisha is one of about 15,000 smallholder farmers who are members of the Ankole Coffee Producers Cooperative Union (ACPCU) in Uganda .

Photo: Mariano Herrera/Oxfam Intermón

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O X F A M I R E L A N D B E L F A S T O F F I C E

Oxfam Ireland Elizabeth House, Suite 1, 116-118 Holywood Road, Belfast, BT4 1NY

t: +44 (0) 28 9023 0220

D U B L I N O F F I C E

Oxfam Ireland 2nd Floor, Portview House Thorncastle Street Ringsend Dublin 4

t: +353 (0) 1 672 7662

Charity Number (Northern Ireland) XN 89651 Charity Commission for Northern Ireland Charity Number NIC100848 Company Number (Northern Ireland) 33800

Charity Number (Republic of Ireland) 5988 Charities Regulatory Authority Charity Reg. Number 20009946 Company Number (Republic of Ireland) 284292

e: info@oxfamireland.org facebook.com/oxfamireland twitter.com/oxfamireland www.oxfamireland.org

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