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Amnesty International Charity Limited (a company limited by guarantee)
AI Index: FIN 40/003/2010
Amnesty International Charity Limited
(a company limited by guarantee)
Report and financial statements for the
year ended 31 March 2009
Company No: 2007475
Charity No: 294230Amnesty International Charity Limited (a company limited by guarantee)
AI Index: FIN 40/003/2010
Contents
Section Page
Legal and Administrative details ...................................................................................................................... 1
Report of the directors....................................................................................................................................... 2
Statement of Financial Activities .................................................................................................................... 18
Balance Sheet .................................................................................................................................................. 19
Cash Flow Statement ...................................................................................................................................... 20
Notes to the financial statements................................................................................................................... 21Amnesty International Charity Limited (a company limited by guarantee)
AI Index: FIN 40/003/2010
Legal and Administrative details
Directors (and Trustees): Ms Alexandra Marks
Mr Frans van Dijk
Company Secretary: Mr George Macfarlane
Address and Registered 1 Easton Street
Office: London WC1X 0DW
Company Registration 2007475
Number:
Charity Registration Number: 294230
Date of incorporation: 7 April 1986
Constitution: Company limited by guarantee, with memorandum and articles of
association.
Solicitors: Clifford Chance LLP
10 Upper Bank Street
London E14 5JJ
Bankers: HSBC Bank plc
74 Goswell Road
London EC1V 7DA
Auditors: Horwath Clark Whitehill LLP
St Bride’s House
10 Salisbury Square
London EC4Y 8EH
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Report of the Trustees for the year ended 31 March 2009
The Trustees, who are also the Directors of the Charity, present their annual report on the affairs of
the Charity, together with the financial statements and auditors’ report for the year ended 31 March
2009.
1. Aims and activities
Amnesty International Charity Limited (“the Charity”) is a registered charity. It was incorporated on 7
April 1986 to undertake those aspects of the work of the Amnesty International Secretariat which are
charitable under United Kingdom law.
The governing documents of the Charity are its Memorandum and Articles of Association.
Its charitable objects are:
To promote research into the maintenance and observance of human rights and to publish the
results of such research.
To provide relief to needy victims of breaches of human rights by appropriate charitable (and in
particular medical, rehabilitation or financial) assistance.
To procure the abolition of torture, extrajudicial execution and disappearance.
Within those objects, the Charity carries out the following activities:
Undertaking and commissioning research into the maintenance and observance of human rights
and publishing the results of such research.
Providing relief to needy victims of breaches of human rights.
Working to procure the abolition of torture, extrajudicial execution and disappearance.
The Charity largely commissions Amnesty International Limited to undertake charitable activities of
the kind described above on its behalf.
2. Relationship between Amnesty International Charity Limited and Amnesty
International Limited
Amnesty International (AI) is an unincorporated, international movement, which has as its objective
the securing of the observance of the provisions of the Universal Declaration of Human Rights and
other human rights instruments throughout the world. The AI movement consists of 51 sections in
different countries throughout the world, certain “decentralized” units undertaking specific functions
and an International Secretariat whose main office is in London. Delegates of the national sections
meet periodically at International Council Meetings to co-ordinate their activities and to elect an
International Executive Committee to implement the Council's decisions and appoint a Secretary
General. The International Secretariat is responsible through the Secretary General to the
International Executive Committee.
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The work of the Amnesty International, International Secretariat is undertaken primarily by Amnesty
International Limited (activities not deemed to be charitable in the UK) and Amnesty International
Charity Limited (charitable activities).
Amnesty International Charity Limited commissions Amnesty International Limited (“AIL”) to carry out
charitable activities on its behalf under the terms of the memorandum of agreement first signed in
June 1992 and signed each year thereafter. The Charity reimburses AIL for carrying out such
commissioned work as the Trustees of the Charity determine.
3. Connected charities
In addition to the relationship with Amnesty International described above, the Charity has
agreements with the following organisations to carry out charitable work on their behalf and receives
grants from them for that purpose.
Amnesty International UK Section Charitable Trust
The Human Rights Action Centre
17-25 New Inn Yard
London EC2A 3EA
Amnesty International Canadian Section (English Speaking)
312 Laurier Avenue East
Ottawa
Ontario K1N 1H9
Canada
Amnistie internationale, section canadienne francophone
6250 boulevard Monk
Montreal
Quebec H4E 3H7
Canada
The two Canadian organisations together form the Canadian Section of Amnesty International.
4. Governance
The Charity is a company limited by guarantee and does not have share capital. The guarantors are
the members of the International Executive Committee (IEC).
The IEC is an elected body which normally consists of 9 individuals. The members of the IEC are
elected by the representatives of the country sections of Amnesty International for a two year term at
biennial International Council Meetings.
The Trustees who are also Directors of the Charity are appointed by the IEC of Amnesty
International.
New Trustees will be invited to attend a one-day induction course.
5. Management
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The Trustees have responsibility for the oversight of the Charity. They have commissioned AIL to
carry out charitable work on its behalf.
The activities of AIL are managed by the Secretary General, Irene Khan, supported by a senior
management team of 7 people and approximately 460 staff based in a number of International
Secretariat offices around the world .
6. Principal Risks and Uncertainties
The management of activities and the execution of the Charity’s strategy are subject to a number of
risks.
Risks are formally reviewed by the Board of Trustees and appropriate processes put in place to
monitor and mitigate them. If more than one event occurs, it is possible that the overall effect of such
events would compound the possible adverse effects on the Charity.
The key risks affecting the Charity are set out below:
Reputational risk
Unauthorised use of the name, logo and trademark of Amnesty International could seriously impact
the Charity’s reputation. The Trustees are aware of a project initiated by AIL to protect the name,
logo and trademark by coordinating and centralizing their registration.
Libel risk
There exists the risk of libel or defamation action being taken against the Charity arising from
publication content (including Amnesty owned or branded websites). During the current financial year
AIL has appointed a legal counsel to provide advice and legal support on possible defamation issues
for the Charity and the Company.
Financial risks
The Trustees believe that the Charity does not have any significant exposure to price, credit, liquidity
or cash flow financial risks as:
The Charity does not trade
The Charity’s principal financial assets are cash at bank and investments
To maintain liquidity to ensure that sufficient unrestricted funds are available for ongoing and
future activities, the Charity regularly reviews the programme of AIL commissioned research
projects and the value of contributions payable to AIL
The Charity’s exposure to risk of changes in foreign currency exchange rates arising from the
receipt of assessment contributions in Canadian Dollars is considered insignificant (see Note 3)
7. Activities during the year
In a short report of this nature it is not possible to detail in its entirety the volume and variety of
initiatives undertaken around the world by AI and in AI’s name during the period 1 April 2008 to 31
March 2009. However, this report gives an overview of the Charity’s contribution to the overall work
and achievements of Amnesty International over these past 12 months.
Research into human rights violations
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The Charity commissioned AIL to carry out 247 research projects for the two year period from 1 April
2008 to 31 March 2010 and to publish reports on its findings. At the balance sheet date, a number of
these projects were in progress although 230 research projects have been completed as at the date
of this report. The ability of the Charity to achieve its objectives is dependent upon AIL being granted
access to relevant countries and territories and the security of AI staff, consultants, volunteers and
local partners undertaking research activities. Research was carried out and published in the
following countries during the year from funds granted by the Charity to AIL in accordance with the
Memorandum of Agreement reached between the two companies at the start of the period:
Afghanistan
AI highlighted the situation of unprecedented levels of indiscriminate attacks, abductions and the
targeting of civilians, and of how insecurity further restricted already limited access to food,
healthcare, and schooling. AI’s work also reported on the justice system, impunity, arbitrary arrests
and detentions, abuses by Afghan and international forces and armed groups, freedom of
expression, discrimination and violence against women and girls, and internally displaced people
and returnees. This work led to a number of reports on the death penalty, women human rights
defenders, arms proliferation, the suffering of civilians due to suicide attacks, and a submission to
the UN.
Algeria
AI reported on the situation of incommunicado detention and unfair trials in the context of counter-
terror and security; prosecutions relating to freedom of expression and religion; enforced
disappearances; continued harassment of human rights defenders and journalists; the arrest,
indefinite detention, ill-treatment and collective expulsion of migrants. AI also worked to oppose
violence against women and the death penalty. AI submitted a briefing to the UN Committee against
Torture.
Angola
AI delegates applied for visas in October to visit Angola but these have not yet been issued. The last
visit to the country was in February 2007. AI worked on the situation of housing rights, on protecting
Angola’s human rights defenders from continued intimidation and harassment, on protecting
journalists from harassment through defamation cases, on arbitrary arrests and detentions, and
reported on the long prison term for a prisoner of conscience. AI submitted a briefing to the 41st
Session of the UN Committee on Economic, Social and Cultural Rights, and in the run-up to
September parliamentary elections AI published a briefing for election monitors.
Austria
AI delegates visited Austria in March, April and May. AI's concerns focused on the lack of progress
on implementing safeguards against torture and other ill-treatment, police and security forces, the
authorities' failure to protect the rights of asylum seekers and migrants, and the justice system.
Belarus
AI delegates visited Belarus in October to research the death penalty in the context of authorities
continuing to hand down death sentences and execute prisoners. AI also reported on continued
restrictions on freedom of assembly and expression, including towards lesbian, gay, bisexual and
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transgender people, civil society activists and journalists, as well as reporting on the situation of
prisoners of conscience.
Brazil
AI delegates visited Brazil in May and November. AI reported on continued torture and other ill-
treatment by law enforcement officials, intimidation and threats of violence and forced evictions
towards landless workers and Indigenous Peoples in rural areas, as well as on continued threats,
intimidation and attacks against human rights defenders, with lawyers, union leaders and community
activists being criminalised by the authorities. Research on women's rights led to the publication of a
report on women's experience of urban violence in Brazil.
Burundi
AI delegates visited Burundi in November for research and produced a submission for the UN
Universal Periodic Review. Increased violations of freedom of expression remain a concern, as does
the government’s failure to break the cycle of impunity. Despite some reforms, significant problems
remained in the administration of justice. A large number of children were detained without trial.
Rape and sexual violence, despite their prevalence, were rarely investigated and prosecuted. In
response, AI circulated the appeal for action, ‘Rape in Burundi – demand justice now!’ on 21 July
2008.
Cambodia
AI visited Cambodia in February/March and October and produced four reports based on research
focused on forced evictions and the rights of prisoners of conscience and human rights defenders –
namely, Cambodia: Release scapegoats for labor leader’s murder, Rights Razed – Forced evictions
in Cambodia, Cambodia: Ignoring the rights of Indigenous Peoples, Cambodia: A risky business –
defending the right to housing.
Cameroon
The authorities of Cameroon did not grant AI access to the country. AI’s research and
representational work focused on the issues of state corruption, discrimination based on sexual
orientation, and on the abuses of freedom of expression, which saw prisoners of conscience,
journalists and human rights defenders threatened and denied justice.
Chad
AI delegates visited Chad in May, following the publication of a report Double misfortune: The
deepening human rights crisis in Chad focusing on the violations of human rights and humanitarian
law, by both government and armed opposition forces, that took place during fighting in N’Djaména
in February 2008. The report, Chad: Security forces shot 68 people in an attempt to arrest a Muslim
spiritual leader, also highlighted how civilians remain under attack and ill-protected.
China
AI conducted research on China’s human rights abuses and broken promises in the context of the
Beijing Olympics. Numerous reports were published on matters including executions; unfair trials;
extra-judicial forms of detention; human rights defenders; freedom from censorship; and the
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crackdown on activists and Tibetan protesters. AI published a further report on access denied to the
Tibetan Autonomous Region and also prepared a briefing for the UN Committee against Torture.
Colombia
AI delegates visited the country in February, March, April, June, July and October. Research
undertaken during these visits lead to the publication of reports concerning the effects of Colombia’s
ongoing internal armed conflict; extrajudicial executions; paramilitary groups; the ‘para-political’
scandal; guerrilla groups; kidnapping, hostage-taking and the release of Ingrid Betancourt; violence
against women, US military aid; and international scrutiny. AI issued a public statement condemning
the bomb attack of 31 August 2008, and published a further report calling for a stop to the killings of
Indigenous and Afro-descendant land rights activists.
Cuba
With the commencement of Raul Castro’s presidency, AI focused its research on the continuing
impact of the US embargo; persisting restrictions on freedom of expression and association;
prisoners of conscience; the justice system; and the death penalty.
Democratic Republic of Congo
AI delegates visited the country in July to monitor the political unrest that followed the government
elections. In this context, AI focused its research on matters concerning freedom of expression and
association; arrest, detention and ill-treatment of alleged rioters; and long-term detention without trial
of asylum seekers.
Egypt
AI delegates visited the country in February in an unsuccessful attempt to observe the trial of several
members of the Muslim Brotherhood before the military court. In addition, AI delegates returned to
Egypt in May and July to participate in conferences and workshops. This lead to the publication of
reports focusing on the shortcomings of the justice system; torture and ill-treatment; freedom of
expression, assembly and association; the discrimination of suspected homosexual males; the
treatment of asylum seekers, refugees and migrants; and the pattern of reckless policing.
Ethiopia
AI reported on human rights abuses committed by the Ethiopian troops and by the Ogaden National
Liberation Front (ONLF) in Somalia against civilians. AI called for the withdrawal of a draft law that
would restrict the activities of Ethiopian and international organizations working on human rights, and
raised concerns over arbitrary arrests and detention, freedom of expression of journalists and arrests
of human rights defenders and political dissidents. Torture and the death penalty continued to be
areas of concern.
France
AI delegates visited France in March and May. AI expressed concern over cases of torture and ill-
treatment committed by police officers against irregular migrants and asylum-seekers held in
detention centres, and the lack of adequate investigation and punishment of such human rights
violations. AI submitted a briefing to the UN Human Rights Committee outlining its human rights
concerns in France. Other major areas of concern included the situation of migrants, asylum seekers
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and refugees; forcible deportation to countries where individuals face serious security risks and
arbitrary arrests and detentions.
Georgia
AI delegates visited Georgia in July, August and October. A report was published examining the
human rights violations committed against civilians during the Georgia/Russia conflict. Major areas of
concern included displacements, repression of dissent, freedom of expression and censorship.
Guatemala
AI continued to report on human rights abuses against human rights defenders and trade unionists.
AI put forward a submission to the UN Universal Periodic Review raising concerns over impunity,
violence against women, the International Criminal Court, human rights in the context of disputes
over land, and the role of international human rights. AI continued to monitor forced evictions, death
penalty and public security issues, calling for an end to impunity.
India
AI delegates visited India in May, July-August and December and met government officials and civil
society organizations. Reports were published on a number of areas of concern, including violations
during the “recapture” of Nandigram, the death penalty, fair trials, forced evictions of indigenous
communities, violence against Christian minorities, elections, impunity and anti-terror laws.
Indonesia
AI delegates visited Indonesia in March, July, August and November. Freedom of expression was
monitored in Papua and Maluku, and other areas of concern included excessive use of force,
impunity, right to health and the resumption of executions. AI put forward a briefing to the UN
Committee against Torture, and published reports on freedom of expression in Maluku and the ill-
treatment of a Papuan prisoner.
Iran
Three reports were published on ending executions by stoning, women’s rights defenders and
human rights abuses against the Kurdish minority. AI’s work focussed on freedom of expression,
association and assembly. It also produced its findings on unfair trials, torture and other ill-treatment
of detainees. Research was carried out on refugees and asylum seekers, discrimination against
women and repression of minorities.
Iraq
AI delegates visited the Kurdistan region of Iraq in May/June and resultant reports focussed on the
plight of those displaced by the US-led invasion and subsequent internal armed conflict, including
Palestinian refugees forced to flee Iraq. AI also published the key findings from its assessment of
the situation of Iraqi refugees in Syria.
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Israel and Occupied Palestinian Territories
AI delegations visited Israel and the OPT from February to May. Reports were published on Israeli
military actions and Palestinian abuses in Gaza, and on the punitive restrictions faced by families of
Palestinian detainees and the West Bank village of ‘Aqaba under threat of demolition.
Kenya
AI delegates visited Kenya in February, March, September and December. In relation to the post-
election violence, AI conducted research missions and released several publications including
recommendations to the African Union Assembly and the African Union Peace and Security Council
urging them to address the human rights issues arising from the crisis. Publications were also
issued calling for the investigation of unlawful transfers of terror suspects and expressing concerns
about the Truth, Justice and Reconciliation Commission Bill.
Liberia
AI delegates visited Liberia in January to make a film documenting the reintegration of female ex-
combatants, and in March launched a report on the discrimination faced by women during and
following demobilisation and disarmament. A subsequent report discussed the lessons learned
during the Truth and Reconciliation Commission’s first two years and the challenges of the final
phase of its work.
Mexico
AI’s research on Mexico focussed on domestic violence in Mexico and on promoting indigenous
rights. A submission was also made to the UN Universal Periodic Review raising concerns in
relation to national human rights legislation, institutions, and the implementation of the Rome Statute
of the International Criminal Court; impunity for human rights violations, public security, torture and
other serious human rights violations; social activists and human rights defenders.
Myanmar
AI published reports on the crimes against humanity perpetrated by the Myanmar army in their
military offensive against ethnic Karen civilians. In the wake of Cyclone Nargis the research team
published their concerns as the Myanmar authorities created a human rights crisis from a
humanitarian disaster by deliberately blocking aid to those affected by the cyclone. AI also made
public concerns about the human rights implications of the new constitution and national referendum
held in the immediate aftermath of the cyclone damage.
Nigeria
AI delegates visited Nigeria in February/March, July and October/November and launched three
reports on the treatment of prisoners, including the flawed trials of many of those on death row.
Other publications included a report on the failure of Nigerian police and security forces to protect
and respect human rights and a submission to the UN Universal Periodic Review.
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Pakistan
Following the general elections and period of emergency rule, AI issued a briefing on the assault on
the independence of the judiciary and on constitutional human rights protections that took place
during the emergency, setting out reasons why an independent judiciary is vital for the respect of
human rights and explaining the nature and impact of the “legislative” measures taken by Pervez
Musharraf.
Palestinian Authority
AI delegates visited the West Bank and Gaza between February and April, publishing the report
Occupied Palestinian Territories: Rival Palestinian factions must end crackdown on opponents.
Inter-factional tension remained high between the West Bank-based Palestinian Authority and the
Hamas de facto administration in the Gaza Strip. Both sides are responsible for arbitrarily detaining
hundreds of members or sympathizers of rival factions without charge or trial, often torturing and
otherwise ill-treating detainees, as well as continuing to clamp down on freedom of expression.
Peru
AI delegates visited Peru in July and attended the trial proceedings of former president Alberto
Fujimori on a number of occasions during the year. Impunity, maternal health, social protest
originating from the poor, and the situation of human rights defenders were raised as issues of
concern.
Philippines
AI’s research and publications concentrated on renewed armed conflict and impunity. AI monitored
human rights in respect of enforced disappearances and extrajudicial executions and raised its
concerns in relation to freedom of expression and indigenous people’s rights. Research was also
carried out on inhuman and degrading conditions in juvenile detention centres.
Rwanda
Following the entry of Rwandan troops into the DRC in late January 2009, AI raised its concerns in
relation to the increase in military activity which threatened to endanger the civilian population. AI
continued to monitor freedom of the press and Prisoners of conscience. AI also carried out research
on international justice, impunity and the rights of lesbian, gay, bisexual and transgender people.
South Africa
AI’s work focused on the rights of refugees, asylum-seekers and migrants. Research was carried out
on violence against women, poverty and inequality. AI published its findings on torture and other ill-
treatment by police, prison warders and private security guards. Reports concentrated on displaced
civilians and human rights abuses facing rural women living with HIV.
Sri Lanka
Research was carried out on the displacement of civilians, unlawful killings and enforced
disappearances. AI raised its concerns in relation to the government’s failure to address impunity for
past human rights violations. AI monitored the treatment of human rights defenders and journalists
and reports were published on arbitrary detentions.
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Sudan
AI published a report on displacements in the Darfur region and concentrated much of its efforts in
the country on the Darfur crisis. AI also monitored the application to prosecute President Omar Al
Bashir at the ICC, and raised concerns over arbitrary arrests and detention, unfair trials resulting in
the death penalty, freedom of expression of journalists and arrests of human rights defenders.
Syria
An AI delegation visited Syria in February/March to look into the situation of Iraqi refugees and to
gather information about human rights abuses in Iraq. This visit resulted in a report on the Iraqi
refugee crisis. Other major areas of concern included political prisoners and POCs, counter-terror
and security measures, enforced disappearances, unlawful killings and freedom of expression. A
report on the trials of pro-democracy activists was released, while AI continued to monitor the
situation of women and girls, human rights defenders and the Kurdish community. Torture and the
death penalty continued to be areas of concern.
Timor-Leste
AI continued to monitor the rebuilding of the national police force and recorded incidents of human
rights violations by both police and military personnel. AI also raised concerns over the plight of
internally displaced people and impunity for former military leaders, militia groups, civilian
government and police.
United Kingdom
AI delegates observed court proceedings in England and also visited Northern Ireland. A key area of
concern was counter-terror and security, and reports were published on the UK Counter Terrorism
Bill 2008 and Europe’s role in rendition and secret detention. Other areas of concern included the
inquest into the police killing of Jean Charles de Menezes, collusion and political killings in Northern
Ireland, refoulement of Iraqi refugees, trafficking, and children’s rights.
United States of America
AI delegates observed military commission proceedings in Guantanamo, and published reports on
the cases of a number of so-called “enemy combatants”. Other reports focussed on the use of stun
weapons, the death penalty and the “war on terror”. Other areas of concern included maternal
mortality, violence against women, migrants’ rights and racial discrimination.
Uzbekistan
AI published a summary of human rights concerns in Central Asia, and a shadow report to
Uzbekistan’s submission to the UN Universal Periodic Review. Concerns were raised over the lack
of international scrutiny, freedom of expression and religion and allegations of widespread torture.
Harassment of human rights defenders was reported, and the death penalty and counter-terrorism
monitored.
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Additional Key Global Themes
Additional research on human rights issues was funded and undertaken in a number of countries
and summaries of this work can be found on the internet at www.amnesty.org under the 2008 AI
Annual Report entries. However, globally key themes were monitored and reported on including:
• Building mutual respect and combating discrimination by creating greater awareness of the
intersection of different forms of discrimination. This included research into specific and grave
patterns of ethnic, racial and religious discrimination; into laws which criminalise the exercise of
sexual and reproductive rights; and campaigning support for the rights of indigenous people.
• Demanding justice to combat impunity by supporting the effective operation of the
International Criminal Court and national courts systems in keeping with fair trial standards. AI
monitored justice in post conflict situations and worked to ensure barriers to accountability in
national justice systems were lifted. AI researched and monitored compliance with International
institutions on corporate accountability and states accountability for abuses by non-state actors.
• Upholding the physical and mental integrity of all people by researching counter terrorism
practices to work against the erosion of international human rights standards and ensure
safeguards against torture and disappearances were not dismantled. AI continued to work for
the release of prisoners of conscience.
• Defending the rights of people in armed conflict by investigating impunity for abuses
committed by states and armed groups, continuing to call for the non-involvement of children in
armed conflict and ensuring human rights are central in conflict prevention and resolution
initiatives. AI worked for the development and adoption of standards and legislation on arms
transfer and complicity of economic actors being held to account for human rights abuses.
• Protecting and promoting the rights of human rights and uprooted people by opposing
refoulement of asylum seekers and calling for access to fair and effective procedures. AI
challenged the practice of arbitrary detention of refugees, asylum seekers and migrants and
continued to call for the effective protection of refugees and internally displaced persons and
ensure access for the protection of victims of trafficking. AI worked to influence public opinion in
support of refugees, migrants and internally displaced people.
• Championing the rights of women and girls by exposing laws and state policies which
encourage violence against women or restrict women’s access to employment or education. AI
continued to work for effective release through criminal justice systems and oppose impunity for
rape and other forms of sexual violence.
• Advancing economic, social and cultural rights by working to ensure that greater reference
is made by UN bodies and other International Governmental Organizations to existing ESCR
legislation and protocols and researching specific patterns of Economic, Social and Cultural
violations linked to poverty, disease and discrimination.
Relief Work
The Charity provides financial relief to victims and their dependants. It seeks to ensure that the
resources for this area of charitable work are used as fairly and effectively as possible.
The Charity is not primarily a relief organisation; the resources it has for this kind of work are limited.
For the most part it gives relief assistance only to prisoners of conscience (POCs) or victims of other
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serious human rights violations who have not used or advocated violence; it provides assistance only
for the needs which are directly related to the human rights violations which people have suffered,
and it does not fund human rights organisations or opposition groups. The relief expenditure is part
of the work commissioned from AIL and includes providing financial help for basic requirements to
individual cases of current and former POCs, people who have fled their own country to escape
being subjected to torture, “disappearance” or extrajudicial execution and medical help to people
suffering ill-health or injury as a result of torture.
In the year, no expenditure was incurred on relief work as reported in note 5 to the attached
accounts as no such work was commissioned from AIL.
Abolition of torture, extrajudicial execution and disappearance
The Charity campaigns to hold governments accountable for their actions and to uphold international
law and the absolute prohibition of torture, extrajudicial execution and disappearance under any
circumstances. In the year, the Charity commissioned AIL to carry out research projects in South
East Asia, South America, Africa, the Middle East and Russia and to publish reports on its findings.
Plans for future periods
The aims and objectives of the Charity of promoting research into the maintenance and observance
of human rights have been fully pursued in the past year. The Trustees intend to continue to provide
funds to achieve the objectives of the Charity and in the coming year the Trustees expect to continue
this work and have commissioned research on the following countries: Afghanistan, Algeria,
Argentina, Bahrain, Bangladesh, Belarus, Bolivia, Brazil, Cambodia, Cameroon, Canada, Caribbean,
Central Africa Republic, China, Colombia, Congo Brazzaville, Cuba, Dominican Rep, Ecuador,
Egypt, El Salvador, Equatorial Guinea, Eritrea, Ethiopia, Fiji, Georgia, Guatemala, Haiti, Honduras,
India, Indonesia, Iran, Iraq, Israel/OPT , Jamaica, Japan, Jordan , Kazakhstan, Kuwait, Kyrgysztan,
Laos, Lebanon, Libya, Malaysia, Mexico, Moldova, Mongolia, Morocco/W Sahara, Mozambique,
Myanmar, Nepal, Nicaragua, North Korea, Oman, Pakistan, Paraguay, Peru, Philippines, PNG,
Qatar, Saudi Arabia, Singapore, Solomon Islands, Somalia, South Korea, Sri Lanka, Sudan,
Swaziland, Syria, Taiwan, Thailand, Timor L'Este, Tunisia, Turkmenistan, Uganda, Ukraine, United
Arab Emirates, United States of America, Uzbekistan, Vanuatu, Venezuela, Viet Nam, Yemen.
8. Restricted Grant Income
During the year under review, the Charity was awarded a grant of £250,000 from the Sigrid Rausing
Trust (a UK grant making trust). The aim of the grant was to support AI sections and structures and
related bodies to build and strengthen the international human rights constituency in the global South
and East and carry out effective actions that will impact on the human rights situations around the
world. The grant was ring fenced for the International Mobilisation Trust and was redistributed to
sections and structures in the global South and East during the financial year 2008/9.
During the year, the IS also received a grant of £158,000 being part of a four year award from the UK
Department for International Development (Governance and Transparency funds) in support of its
human rights education work in Africa. Further restricted grants were also received from Amnesty
International UK (£400,000) and Amnesty International Canada - Francophone (£1,000).
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9. Financial review
The results for the Charity show net outgoing resources of £398,000 (2008: net incoming resources
of £811,000).
The principal sources of funding for the Charity are contributions received from Sections and
donations received from Amnesty International Limited.
Incoming resources have increased in total from £18,936,000 in 2007/2008 to £20,290,000 in
2008/2009 mainly due to the increase in the contributions from Amnesty International UK Section
Charitable Trust of £554,000 and the increase in donations and bequests (£567,000).
Total resources expended have increased from £18,125,000 in 2007/2008 to £20,688,000 in
2008/2009 mainly attributable to the increase in cost of activities in furtherance of the Charity’s
objectives of £2,841,000.
The Charity has net current assets of £2,548,000 as at 31 March 2009 (2008: £2,946,000). The
Charity has unrestricted funds totalling £2,402,000 at the balance sheet date (2008: £2,926,000).
Net cash outflow from operating activities for 2009 was £2,426,000 (2008: net cash inflow
£1,632,000) mainly due to the increase in debtors of £1,007,000 and decrease in creditors of
£938,000 (2008: increase in debtors of £6,000 and increase in creditors of £931,000)
The Charity has net funds of £2,548,000 as at 31 March 2009 (2008: £2,946,000).
Reserves policy
As the Charity’s activities are largely carried out on its behalf by AIL under the terms of an
agreement between them and AIL waives the right to charge for most of the services it provides, the
Charity has no requirement for significant reserves.
At the year-end the unrestricted funds approximate to two months of planned expenditure which the
Trustees consider to be a reasonable level.
Investment policy
In the situation where it has significant funds the Charity aims to invest such funds in a prudent and
ethical manner to enable funding of future activities. During the financial year, any cash not
immediately required for operational work, was placed in money market deposit accounts.
10. Directors and directors’ interests
The directors of the Charity at 31 March 2009 and to date were as follows:
A Marks (Chairperson)
F van Dijk
In accordance with Article 38 of the Articles of Association, the directors are required to retire at the
forthcoming annual general meeting. Being eligible, both offer themselves for re-election.
11. Company Secretary
Kate Gilmore resigned and George Macfarlane was appointed company secretary on 14 October
2008.
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12. Public Benefit
The activities currently carried out for the public benefit by the Charity can be broadly categorised
into the following activities:
Research into the maintenance and observance of human rights;
Provision of relief to needy victims of breaches of human rights; and
Procurement of the abolition of torture, extrajudicial execution and disappearance
In setting our objectives and planning our activities, the Trustees have given careful consideration to
the Charity Commission’s general guidance on public benefit. The Trustees always ensure that the
activities undertaken by the Charity are in line with its charitable objects and aims.
13. Auditors
Each of the persons who is a director at the date of approval of this report confirms that:
so far as each director is aware, there is no relevant audit information of which the company’s
auditors are unaware; and
the director has taken all the steps they ought to have taken as a director in order to make
themselves aware of any relevant audit information and to establish that the company’s auditors
are aware of the information.
This confirmation is given and should be interpreted in accordance with the provision of s234ZA of
the Companies Act 1985.
The Trustees appointed Horwath Clark Whitehill LLP as auditors of the Company on 23 March 2009.
BY ORDER OF THE BOARD
A Marks
Trustee
December 2009
1 Easton Street
London
WC1X 0DW
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Statement of Trustees’ responsibilities
The Trustees are responsible for preparing the Annual Report and the financial statements in
accordance with applicable law and regulations.
The Trustees are responsible for preparing financial statements for each financial year which give a
true and fair view, in accordance with United Kingdom Generally Accepted Accounting Practice, of
the state of affairs of the company and of the profit or loss of the company for that period. In
preparing those financial statements, the directors are required to:
select suitable accounting policies and then apply them consistently;
make judgements and estimates that are reasonable and prudent;
state whether applicable accounting standards have been followed, subject to any material
departures disclosed and explained in the financial statements; and
prepare the financial statements on the going concern basis unless it is inappropriate to presume
that the company will continue in business.
The Trustees confirm that they have complied with the above requirements in preparing the financial
statements. The directors are responsible for keeping proper accounting records that disclose with
reasonable accuracy at any time the financial position of the company and enable them to ensure
that the financial statements comply with the Companies Act 1985, the Statement of Recommended
Practice ‘Accounting and Reporting by Charities 2005’ and the governing document.
They are also responsible for safeguarding the assets of the company and hence for taking
reasonable steps for the prevention and detection of fraud and other irregularities.
The Trustees are responsible for the maintenance and integrity of the corporate and financial
information included on the company’s website. Legislation in the United Kingdom governing the
preparation and dissemination of financial statements may differ from legislation in other
jurisdictions.
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INDEPENDENT AUDITORS’ REPORT TO THE MEMBERS OF AMNESTY INTERNATIONAL CHARITY LIMITED
We have audited the financial statements of Amnesty International Charity Limited for the year ended 31 March 2009 which
comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and the related notes. These
financial statements have been prepared under the accounting policies set out therein.
Respective responsibilities of trustees and auditors
The responsibilities of the trustees (who are also the directors of Amnesty International Charity Limited for the purposes of
company law) for preparing the financial statements in accordance with applicable law and United Kingdom Accounting
Standards (United Kingdom Generally Accepted Accounting Practice) are set out in the Statement of directors’
responsibilities.
Our responsibility is to audit the financial statements in accordance with relevant legal and regulatory requirements and
International Standards on Auditing (UK and Ireland). This report, including the opinion, has been prepared for and only for
the charitable company’s members as a body in accordance with Section 235 of the Companies Act 1985 and for no other
purpose. We do not, in giving this opinion, accept or assume responsibility for any other purpose or to any other person to
whom this report is shown or into whose hands it may come save where expressly agreed by our prior consent in writing.
We report to you our opinion as to whether the financial statements give a true and fair view and are properly prepared in
accordance with the Companies Act 1985. We also report to you whether in our opinion the information given in the Report
of the directors is consistent with the financial statements.
In addition we report to you if, in our opinion, the charitable company has not kept proper accounting records, if we have not
received all the information and explanations we require for our audit, or if information specified by law regarding directors’
remuneration and other transactions is not disclosed.
We read the Report of the Directors and consider the implications for our report if we become aware of any apparent
misstatements within it.
Basis of audit opinion
We conducted our audit in accordance with International Standards on Auditing (UK and Ireland) issued by the Auditing
Practices Board. An audit includes examination, on a test basis, of evidence relevant to the amounts and disclosures in the
financial statements. It also includes an assessment of the significant estimates and judgments made by the trustees in the
preparation of the financial statements, and of whether the accounting policies are appropriate to the charitable company’s
circumstances, consistently applied and adequately disclosed.
We planned and performed our audit so as to obtain all the information and explanations which we considered necessary in
order to provide us with sufficient evidence to give reasonable assurance that the financial statements are free from
material misstatement, whether caused by fraud or other irregularity or error. In forming our opinion we also evaluated the
overall adequacy of the presentation of information in the financial statements.
Opinion
In our opinion:
• the financial statements give a true and fair view, in accordance with United Kingdom Generally Accepted
Accounting Practice, of the state of the charitable company’s affairs as at 31 March 2009 and of its net incoming
resources for the year then ended;
• the financial statements have been properly prepared in accordance with the Companies Act 1985; and
• the information given in the Report of the Directors is consistent with the financial statements.
Horwath Clark Whitehill LLP
Chartered Accountants and Registered Auditors
London
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Statement of Financial Activities
(Incorporating an Income and Expenditure Account)
For the year ended 31 March 2009
Unrestricted Restricted Total Total
Funds Funds Funds Funds
2009 2009 2009 2008
Notes
£’000 £’000 £’000 £’000
Incoming resources from generated funds
Voluntary income 3 19,398 809 20,207 18,832
Investment income 83 - 83 104
Total incoming resources 19,481 809 20,290 18,936
Resources expended
Charitable activities 4,5 19,333 683 20,016 17,175
Governance costs 4,5 672 - 672 950
Total resources expended 4 20,005 683 20,688 18,125
Net (outgoing)/incoming resources (524) 126 (398) 811
Fund balances brought forward at 1 April 2008 2,926 20 2,946 2,135
Fund balances carried forward at 31 March 2009 2,402 146 2,548 2,946
All amounts relate to continuing activities.
There is no difference between the net incoming resources for the financial year ended 31 March 2009 and the
financial year ended 31 March 2008 stated above and their historical cost equivalents.
There are no recognised gains and losses in either year other than the net (outgoing)/incoming resources for
that year and therefore no separate statement of total recognised gains and losses has been presented.
The notes on pages 21 to 30 form part of these financial statements.
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Balance Sheet
As at 31 March 2009
Notes 2009 2008
£’000 £’000
Current assets
Debtors 9 1,013 6
Investments 10 1,103 2,757
Cash at bank and in hand 445 1,134
2,561 3,897
Creditors: amounts falling due within one year 11 (13) (951)
Net current assets, total assets less liabilities and net assets 2,548 2,946
Funds
Unrestricted funds 14 2,402 2,926
Restricted funds 12,14 146 20
Total Funds 2,548 2,946
Approved by the board of directors on December 2009 and signed on its behalf by:
A Marks
Chairperson
The notes on pages 21 to 30 form part of these financial statements.
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Cash Flow Statement
For the year ended 31 March 2009
Notes 2009 2008
£’000 £’000
Reconciliation of net incoming resources to net cash inflow from
operating activities
Net (outgoing)/ incoming resources (398) 811
Interest receivable (83) (104)
Increase in debtors (1,007) (6)
(Decrease)/increase in creditors (938) 931
Net cash (outflow)/inflow from operating activities (2,426) 1,632
Cash flow statement
Net cash (outflow)/inflow from operating activities (2,426) 1,632
Returns on investment and servicing of finance
Interest received 83 104
Management of liquid resources
Sale/(purchase) of short term investments 1,654 (632)
Net cash (outflow)/inflow 13 (689) 1,104
The notes on pages 21 to 30 form part of these financial statements.
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Notes to the financial statements
for the year ended 31 March 2009
1 Basis of Accounting
Basis of preparation
The financial statements have been prepared under the historical cost convention and in accordance with the
Companies Act 1985, applicable Accounting Standards in the United Kingdom and the Statement of
Recommended Practice – “Accounting and Reporting by Charities” (SORP) revised in March 2005.
Scope
These financial statements only reflect the activities of Amnesty International Charity Limited. They do not
include the activities of AIL, or of the Sections of the Amnesty International movement, as these are all
separate legal entities that are neither owned nor controlled by the Charity.
The principal accounting policies are summarised below. They have all been applied consistently throughout
the year and the preceding year.
2 Accounting Policies
Incoming resources
Donations and gifts
Bequests are accounted for when legal entitlement to them first arises and when the amount can be quantified with
reasonable certainty.
Donations and gifts are accounted for on an accruals basis.
Donated services from AIL are included in both incoming resources and resources expended at their fair value
to the Charity as estimated by the directors of the Company.
Contributions from Sections
The Canadian and UK Sections of Amnesty International agree to contribute a share of their income towards
the funding of the Charity. This share of income is calculated by the Charity in the year following its receipt by
the Canadian and UK Sections. The share of income is payable to the Charity by the Sections in the year after
its calculation.
The determination of the share is based on a scale of contribution rates (in £ sterling) set at the International
Council Meeting (ICM) of Amnesty International. This requires Section income, declared each year in local
currency, to be converted into sterling.
Each Section's agreed contribution for a year is fixed in their local currencies and is payable quarterly in
advance. The income received by the Charity may therefore differ from the sterling amount calculated at the
contribution rate. These differences result in gains and losses from foreign exchange rate movements which
are taken to the Statement of Financial Activities.
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2 Accounting Policies (continued)
Contributions from Sections (continued)
From time to time, the Sections make contributions in advance of the due date as the cash flow of the Section
permits. Such contributions are treated by the Charity as deferred income and are included in the balance
sheet as a liability until released to the Statement of Financial Activities as income in the year to which they
relate.
Investments
Investments which relate to money market deposits are carried at cost.
Fund accounting
The Charity maintains the following types of fund:
• Restricted – where the donor has specified that the donation be used for a particular purpose.
• Unrestricted – for use by the directors to further the Charity’s objects.
Resources expended
Resources expended are accounted for on an accruals basis and are recognised in the period in which they
relate, and include attributable VAT which cannot be recovered. Liabilities are recognised as resources
expended as soon as there is a legal or constructive obligation committing the Charity to the expenditure.
Resources expended are classified over the activity headings shown below. Where expenditure cannot be
directly attributed to particular headings (support costs) it is allocated based upon AIL’s expenditure in each
category for the year ended 31 March 2009 as a proportion of AIL’s total resources expended.
Charitable activities comprise:
Research into human rights violations which represents the costs incurred in conducting research to
highlight grave abuses of human rights and to demand justice for those whose rights have been violated.
Relief work which represents costs incurred in providing relief assistance to prisoners of conscience or
victims of other serious human rights violations who have not used or advocated violence
Abolition of torture, extrajudicial execution and disappearance which represents costs incurred in
campaigning to hold governments accountable for their actions and to uphold international law and the
absolute prohibition of torture, extrajudicial execution and disappearance under any circumstances.
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2 Accounting Policies (continued)
Governance costs represent costs that relate to the general running of the Charity as opposed to the direct
management functions inherent in the activities of the Charity. They provide the governance infrastructure
which allows the Charity to operate and to generate the information required for public accountability and
include the strategic planning processes that contribute to the future development of the Charity.
Irrecoverable VAT
Irrecoverable VAT is included in the costs recharged by AIL where it is incurred.
Foreign currency
Agreed contributions due from Sections are calculated in local currencies. The amount receivable each quarter
is translated at the exchange rate ruling on the invoice date. Any loss or gain on exchange arising from
differences between this amount and the amount received is disclosed separately within voluntary income.
Other transactions denominated in foreign currencies are similarly translated into sterling at the rate of
exchange ruling at the transaction date.
Debtors and creditors denominated in foreign currencies at the year end are reported at the rates of exchange
prevailing at that date. Any consequent gain or loss from exchange rates movements is disclosed within direct
charitable expenditure as a net exchange gain or loss.
Segmental analysis
The Trustees are of the opinion that the Charity has only one class of business namely securing the observance of the
provisions of the Universal Declaration of Human Rights and other human rights instruments throughout the world.
Further the Trustees are of the opinion that the Charity generates incoming resources from one geographical market
which comprises the United Kingdom and Canada.
Liquid resources
Liquid resources comprise cash held in call deposit accounts.
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