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Amnesty International Limited

(a company limited by guarantee)

Amnesty International Limited


(a company limited by guarantee)

Report and financial statements for the year ended 31 March 2010
Company No: 1606776 AI Index: FIN 40 01! !010

Amnesty International Limited

(a company limited by guarantee)

Contents
Section

Page

Legal and Administrative details.................................................................................................................................1 Report of the directors.................................................................................................................................................2 Consolidated Statement of Financial Activities........................................................................................................14 Balance sheets............................................................................................................................................................15 Consolidated Cash Flow Statement...........................................................................................................................1 !otes to the financial statements...............................................................................................................................1"

Amnesty International Limited

(a company limited by guarantee)

Legal and Administrative details


irectors! Mr Peter Pack (appointed as Director and Chair 7 February 2010) Mr Pietro Antonioli (appointed 7 February 2010) Mr Euntae o (appointed 7 February 2010) Mr !ouis Mendy (appointed 7 February 2010) Ms Christine Pa"p (appointed 7 February 2010) Mr #anushi $a%anaya&a" (appointed 7 February 2010) Mr uadalupe $i'as (appointed 7 February 2010) Mr (ernard )intobin (appointed 7 February 2010) Mr *ulio +orales (appointed 7 February 2010) Mr Claudio Cordone (resi&ned 7 February 2010) Ms ,idney (ro-n (resi&ned 7 February 2010) Mr eor&e Mac.arlane (resi&ned 7 February 2010) Mr Col" / Cuanach0in (resi&ned 7 February 2010) Ms Marcia Poole (resi&ned 7 February 2010) Ms 1rene 2han (resi&ned on 31 Dece"ber 2004) Ms 2ate il"ore (resi&ned on 13 Dece"ber 2004) Ms Mar% (yler (resi&ned on 15 Au&ust 2004) Mr eor&e Mac.arlane Ms 1rene 2han 6 resi&ned on 31 Dece"ber 2004 Mr Claudio Cordone ser'ed as Actin& Director eneral .ro" 1 *anuary 2010 Mr )alil )hetty 7 appointed 1 *uly 2010 1 Easton )treet !ondon ,C18 0D, 1909779 9 *anuary 14:2 Co"pany li"ited by &uarantee; -ith "e"orandu" and articles o. association< (ates ,ells and (raith-aite 279 Cannon )treet !ondon EC5M 9=> >)(C (ank plc 75 os-ell $oad !ondon EC1# 7DA

Company Secretary! irector "eneral

Address and Registered #ffice!

Company Registration $%m&er! ate of incorporation! Constit%tion!

Solicitors!

'an(ers!

A%ditors!

>or-ath Clark ,hitehill !!P )t (ride?s >ouse 10 )alisbury )@uare !ondon EC5= :E>

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Amnesty International Limited

(a company limited by guarantee)

$eport o. the Directors for the year ended 31 March 2010


+he Directors present their annual report on the a..airs o. the roup; to&ether -ith the .inancial state"ents and auditors? report .or the year ended 31 March 2010< +he roup consists o. A"nesty 1nternational !i"ited and its subsidiaries; details o. -hich are pro'ided in note 1<

1) Aims
Amnesty International*s vision is o. a -orld in -hich e'ery person en%oys all o. the hu"an ri&hts enshrined in the Ani'ersal Declaration o. >u"an $i&hts and other international hu"an ri&hts standards< 1n pursuit o. this 'ision; Amnesty International*s mission is to undertake research and action .ocused on pre'entin& and endin& &ra'e abuses o. these ri&hts< Amnesty International*s core val%es are o. an or&anisation that .or"s a &lobal co""unity o. hu"an ri&hts de.enders based on the principles o. international solidarity; e..ecti'e action .or the indi'idual 'icti"; &lobal co'era&e; the uni'ersality and indi'isibility o. hu"an ri&hts; i"partiality and independence; and de"ocracy and "utual respect< Amnesty International*s methods are to address &o'ern"ents; inter&o'ern"ental or&aniBations; ar"ed political &roups; co"panies and other non7state actors< A"nesty 1nternational seeks to eCpose hu"an ri&hts abuses accurately; @uickly and persistently< 1t syste"atically and i"partially researches the .acts o. indi'idual cases and patterns o. hu"an ri&hts abuses< +hese .indin&s are publiciBed; and "e"bers; supporters and sta.. "obiliBe public pressure on &o'ern"ents and others to stop the abuses< 1n addition to its -ork on speci.ic abuses o. hu"an ri&hts; A"nesty 1nternational ur&es all &o'ern"ents and all rele'ant po-ers to obser'e the rule o. la-; and to rati.y and i"ple"ent hu"an ri&hts standardsD it carries out a -ide ran&e o. hu"an ri&hts educational acti'itiesD and it encoura&es inter&o'ern"ental or&aniBations; indi'iduals; and all or&ans o. society to support and respect hu"an ri&hts<

2) #rgani+ational Str%ct%re
+he A"nesty 1nternational 1nternational )ecretariat (1)) is responsible to the 1nternational ECecuti'e Co""ittee throu&h the )ecretary eneral< 1t is .unded principally by A1?s national sections .or the purpose o. .urtherin& the -ork o. A"nesty 1nternational on a -orld-ide basis and to assist the -ork o. other sections in speci.ic countries as necessary< +he -ork o. the 1) is undertaken throu&h three Anited 2in&do" re&istered co"paniesE A"nesty 1nternational !i"ited; A"nesty 1nternational Charity !i"ited and A"nesty >u"an $i&hts Foundation !i"ited<

3) Amnesty International Limited ,-the Company./


A"nesty 1nternational !i"ited -as incorporated on 9 *anuary 14:2< Acti'ities it undertakes includeE Charitable acti'ities undertaken on behal. o. A"nesty 1nternational Charity !i"itedD Any acti'ity in pursuance o. securin& the obser'ance o. the Ani'ersal Declaration o. >u"an $i&hts throu&hout the -orld -hich -ould not be considered to be charitable under Anited 2in&do" la-< )uch acti'ities principally co"prise ca"pai&ns undertaken -ith a 'ie- to in.luencin& actions taken by so'erei&n &o'ern"ents<

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Amnesty International Limited

(a company limited by guarantee)

0) Amnesty International Charity Limited ,-the Charity./


A"nesty 1nternational Charity !i"ited is a re&istered charity< 1t co""issions the Co"pany to undertake charitable acti'ities includin&E

Andertakin& and co""issionin& research into the "aintenance and obser'ance o. hu"an ri&hts and publishin& the results o. such research -hich incorporates "e"bership recruit"ent; hu"an ri&hts education and hu"an ri&hts acti'is" &ro-th acti'ities< Pro'idin& relie. to needy 'icti"s o. breaches o. hu"an ri&hts and -orkin& to procure the abolition o. torture; eCtra%udicial eCecution and disappearance<

1) Amnesty 2%man Rights 3o%ndation Limited


A"nesty >u"an $i&hts Foundation !i"ited (A>$F!) is a -holly o-ned subsidiary o. A"nesty 1nternational !i"ited< +he ob%ecti'es o. A"nesty >u"an $i&hts Foundation !i"ited includeE +he carryin& on in all parts o. the -orld the business o. or&anisin& and pro"otin& charity "usic concerts and the receipt and "ana&e"ent o. .unds raised directly .ro" such concerts; associated sponsorship; tele'ision; radio and "ulti"edia distribution ri&hts and associated product "erchandisin&<

4) #ffices overseas
+he Co"pany carries out so"e operations throu&h a nu"ber o. o'erseas o..ices that it controls as branches< +hese are located in Fe- =ork; ene'a; Paris; >on& 2on&; 2a"pala; Dakar; Moscoand (eirut< +he o..ice in >on& 2on&; (A"nesty 1nternational Asia7Paci.ic $e&ional G..ice !i"ited); is a subsidiary< +he Co"pany also "akes pay"ents to t-o international branches; one in France -hich is controlled by representati'es o. the sections -hich it ser'ices and is there.ore not a subsidiary; and one in )pain< A"nistHa 1nternacional; )<!< sociedad unipersonal; a co"pany incorporated in )pain; -as .or"ed in 14:9 .or the purpose o. translatin& A"nesty 1nternational publications into )panish and printin&; publishin& and distributin& translated -orks and other publications -ithin )panish speakin& countries< A"nesty 1nternational Asia7Paci.ic $e&ional G..ice !i"ited; a co"pany incorporated in >on& 2on&; -as .or"ed in 1440 .or the purpose o. or&anisin& the local copyin& and distribution o. A"nesty 1nternational publications< 1t also ser'es as a base .or research and de'elop"ent acti'ities< +he roup co"prises the Co"pany and its -holly o-ned subsidiaries as described in Fote 1 to the accounts<

5) Relationship &et6een the Charity and the Company


+he Charity co""issions the Co"pany to carry out charitable acti'ities on its behal. under the ter"s o. the "e"orandu" o. a&ree"ent .irst si&ned in *une 1442 and si&ned each year therea.ter< Ander this a&ree"ent the Charity rei"burses the Co"pany .or carryin& out the co""issioned -ork to such eCtent as the directors o. the Charity "ay deter"ine< Durin& the year the Co"pany donated IJ1;000 (2004E I117;000) to the Charity under the i.t Aid sche"e< 1n addition it donated .ree o. char&e to the Charity -ork that cost the Co"pany I11;939;000 (2004E I11;503;000)<

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Amnesty International Limited

(a company limited by guarantee)

8. Principal ris(s and %ncertainties


+he "ana&e"ent o. acti'ities and the eCecution o. the roup?s strate&y are sub%ect to a nu"ber o. risks< An in'entory o. risks -as prepared in 2004; -hich -ill pro'ide input into the de'elop"ent o. an inte&rated current risk "ana&e"ent approach< +he key risks a..ectin& the roup are set out belo-E Rep%tational ris( Anauthorised use o. the na"e or lo&o trade"arks o. A"nesty 1nternational could seriously i"pact the roup?s reputation< Follo-in& the appoint"ent o. in7house le&al counsel in May 2004; si&ni.icant pro&ress has been "ade in the on&oin& pro%ect to i"pro'e the &lobal protection o. A"nesty 1nternationalKs trade"arks< +he pro%ect has t-o ai"s (i) to trans.er the o-nership o. the "arks to A"nesty 1nternational !i"ited so that they can be "ana&ed and "onitored centrallyD and (ii) to ensure that A"nestyKs trade"arks are protected in the key %urisdictions -here A"nesty operates< 7mployee protection ris( Due to the nature o. the roup?s acti'ities there eCists the risk o. physical har" or detention o. A1 sta..; consultants; 'olunteers and local partners or sources< +o "iti&ate this risk; security and risk assess"ents are prepared and appro'ed .or e'ery tra'eller undertakin& research and "ission -ork< >ostile en'iron"ent trainin& .or sta.. is pro'ided to all sta.. undertakin& such acti'ities< Li&el ris( +here eCists the risk o. libel or de.a"ation action bein& taken a&ainst the roup arisin& .ro" publication content (includin& A"nesty o-ned or branded -ebsites)< !ast year the roup appointed a le&al counsel to pro'ide a .ocal point .or ad'ice and le&al support in the conteCt o. libel and de.a"ation risks arisin& out o. the roupKs -ork; in'ol'in& eCternal la-yers -here necessary< 3inancial ris(s +he Directors belie'e that the roup does not ha'e any si&ni.icant eCposure to price; credit; or li@uidity .inancial risks< +he roup?s eCposure to the .inancial risks o. chan&es in .orei&n currency eCchan&e rates (cash .lo- risk) arisin& .ro" the receipt o. contributions .ro" sections in .orei&n currencies represents a "aterial risk< For-ard hed&in& contracts are entered into in order to .iC transaction eCchan&e rates &oin& .or-ard .or 12 "onths< +he eCact percenta&e o. contracts entered into as a percenta&e o. total inco"e 'aries dependin& on the a"ount o. natural hed&in& -hich can be achie'ed a&ainst pay"ents in "atchin& currencies and the eCtent to -hich the ti"in& o. receipts is reliable< Fo speculati'e .orei&n eCchan&e instru"ents are e"ployed; but rather only those -hose costs are kno-n<

8) "overnance
+he Co"pany is li"ited by &uarantee and does not ha'e share capital< +he "e"bers (&uarantors) are elected "e"bers o. the 1nternational ECecuti'e Co""ittee (1EC); o. A"nesty 1nternational; indi'iduals -ho are elected by representati'es o. the country sections o. A"nesty 1nternational .or a .our year ter" at the biennial 1nternational Council Meetin& +he &o'ernin& docu"ents o. the Co"pany are its Me"orandu" and Articles o. Association< A"ended &o'ernin& docu"ents -ere adopted on 7 February 2010 by "e"bersK -ritten resolution< +he purposes o.

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(a company limited by guarantee)

the a"end"ents -ere to (a) include pro'isions .or i"pro'ed &o'ernance and the e..icient .unctionin& o. the ne- board o. directors (see belo-)D (b) include chan&es to A2 co"pany la- since 14:2 by addin& "odern .or"s o. co""unication and decision "akin&D and (c) re.lect chan&es -hich ha'e been i"ple"ented in the or&anisation since 14:2< At the Co"panyKs A M on 7 February 2010 the elected "e"bers o. the 1EC -ere appointed as the directors o. the Co"pany< +hey replaced the Co"panyKs senior "ana&e"ent tea"; so that the 1EC -ere included in the .or"al &o'ernance structure o. the 1nternational )ecretariat at the appropriate le'el< +he ne- directors recei'ed a brie.in& on their le&al duties as A2 co"pany directors<

10)Management
+he 1nternational ECecuti'e Co""ittee is responsible .or settin& policy and appro'in& operational plans and bud&ets and ensurin& these are i"ple"ented< +he 1EC also appoints the )ecretary eneral o. A"nesty 1nternational -ho is responsible .or the day to day operations o. the 1)< +he acti'ities o. the Co"pany are "ana&ed by the )ecretary eneral; )alil )hetty; supported by a senior "ana&e"ent tea" o. 7 people and approCi"ately J00 sta..<

11)3inancial Revie6
+he results .or the roup sho- net inco"in& resources a.ter other reco&nised &ains and losses o. I543;000 (2004EI1;007;000) 1nco"in& resources ha'e increased in total .ro" I55;741;000 in 200:L2004 to I59;222;000 in 2004L10 "ainly due to the si&ni.icant increase in assess"ent contributions .ro" sections o. I2;7J1;000; only partially o..set by a reduction in additional 'oluntary contribution .ro" sections o. I1;279;000< +he roup is principally .unded by contributions .ro" country sections as assessed by the 1nternational Council< +otal resources eCpended ha'e increased .ro" I51;15J;000 in 200:L2004 to I55;497;000 in 2004L10 "ainly attributable to the increase in costs o. acti'ities in .urtherance o. the roup?s ob%ecti'es o. I3;:0:;000< Please re.er to note J .or .urther details< +he roup has net current assets o. I1;349;000 as at 31 March 2010 (net current assets o. I1;10:;000 as at 31 March 2004)< +he roup has unrestricted .unds totallin& I4;745;000 at the balance sheet date (2004E I4;02J;000)< Fet cash in.lo- .ro" operatin& acti'ities .or 2010 -as I2;52:;000 (2004E I5;:73;000)< +he roup has net .unds o. I2;950;000 as at 31 March 2010 (I79;000 net .unds as at 31 March 2004)< )i&ni.icant pro&ress has been "ade in the current .inancial year on A1?s hu"an ri&hts ob%ecti'es and on the strate&ic &lobal &oals .or the period< +he board "onitors pro&ress o. the roup?s hu"an ri&hts acti'ities and .inancial per.or"ance by re.erence to; a"on&st other indicators; the .ollo-in& .inancial and non7.inancial key per.or"ance indicators< Per.or"ance durin& the year; to&ether -ith historical trend data is set out in the table belo-E 2010 I5J;491;000 I1;349;000 195 2008 I55;321;000 I1;10:;000 1J1

+otal 'oluntary inco"e Fet current assets Fu"ber o. "issions 91:

91: 92: 93:

1ncrease in total 'oluntary inco"e is due to the increase in contributions .ro" sections payable to the roup arisin& .ro" past &ro-th o. the national sections

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Amnesty International Limited

(a company limited by guarantee)

92: 93:

+he "o'e"ent in net current assets is due both to an increase in cash at bank and an i"pro'e"ent in creditors; bein& only partially o..set by a reduction in the le'el o. debtors< +he roup undertook 195 "issions in the current year co"pared to 1J1 "issions in the prior year< +he increase in the nu"ber o. "issions conducted -as possible due to the increase in unrestricted .unds a'ailable .or hu"an ri&hts research and associated ca"pai&nin& acti'ities<

12)Activities d%ring the year ; Achievement and Performance


1n a short report o. this nature it is not possible to detail in its entirety the 'olu"e and 'ariety o. initiati'es undertaken around the -orld by A"nesty 1nternational (A1) and in A1?s na"e durin& the period 1 April 2004 to 31 March 2010< >o-e'er; this report pro'ides a brie. o'er'ie- o. A1?s -ork in the last t-el'e "onths -hile "ore detailed in.or"ation is a'ailable in the A"nesty 1nternational $eport 2010; .or the t-el'e "onths to 31 Dece"ber 2004; .ro" A1 )ections and on the international -ebsiteE ---<a"nesty<or&< +he ability o. the Co"pany to achie'e its ob%ecti'es is dependent upon A1 bein& &ranted access to rele'ant countries and territories -hile ensurin& the security o. A1 sta..; consultants; 'olunteers and local partners undertakin& research and ca"pai&nin& acti'ities< A"nesty 1nternational 1nternational )ecretariat or&anises its operational plans in t-o7year periods; the plan &o'ernin& this .inancial year bein& .ro" 1 April 200: to 31 March 2010< +he plan co"prised siCteen &oals 7 &oals 1 to 10 .ocus the i"ple"entation o. the hu"an ri&hts strate&y and &oals 11 to 19 .ocus the deli'ery o. the or&anisational and .inancial strate&ies< +he o'erarchin& strate&ic intent o. the hu"an ri&hts strate&y ( oals 1 to 10) isE 7 +o stren&then inte&ration o. research; policy; action and ca"pai&ns and achie'e a stron&er ali&n"ent bet-een 1) deli'ery and "o'e"ent capacity 7 +o prioritiBe research and action at both country and &lobal le'els that deli'ers A1?s "a%or ca"pai&ns 7 +o build our capacity .or research and action in strate&ic areas 7 +o enhance the @uality o. our research and action 7 +o deli'er e..ecti'e and ti"ely ca"pai&ns and action on lon&7ter" and e"er&ent hu"an ri&hts issues and crises< +he strate&ic intent underpinnin& the or&aniBational and .inancial strate&ies ( oals 11 to 19) isE 7 +o ali&n; inte&rate and enhance acti'is" to achie'e &ro-th and to deli'er "ore e..ecti'e ca"pai&ns and actions< 7 +o enable in'est"ent o. ti"e; "oney and capacity in inno'ati'e pro%ects that broaden and di'ersi.y A1?s constituencies o. support -hile "aintainin& support to the A1 "o'e"ent< 7 +o de'elop a "o'e"ent7-ide; &lobal approach to co""unications; in.or"ation resources and technolo&ies in order to dri'e a "ore di'erse; ni"ble and publicly persuasi'e a&enda that -ill deli'er our hu"an ri&hts priorities "ore e..ecti'ely< 7 +o support A1?s de'elop"ent throu&h or&aniBational learnin&; analytical in.or"ation "ana&e"ent and the pro'ision o. hi&h @uality eCpert ad'ice< 7 +o orient or&aniBational de'elop"ent processes to-ards the .uture so that A1 and its 1nternational )ecretariat are prepared and M.it .or (the) purposeN o. "eetin& the challen&es that lie ahead -ith A1?s 1nte&rated strate&ic plan< 7 +o continue our -ork to enhance A1?s accountability publicly .or"ally in re&ards to sector standards and associated best practices and speci.ically in respect o. those .or -ho" A1 -orks< 7 +o &ear the 1) .or hi&h per.or"ance in the years ahead; retainin& and attractin& people o. eCcellence; sustainin& a challen&in& and re-ardin& -ork en'iron"ent that celebrates achie'e"ent and ensurin& our people are accountable .or deli'ery< )i&ni.icant acti'ities that contributed to-ards the achie'e"ent o. these &oals includedE

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12)1

2aiti

1n the -ake o. the "assi'e earth@uake o. 12 *anuary 2010; A"nesty 1nternational called on the AF to put in place "easures .or the protection o. the "ost 'ulnerable a"on& the sur'i'ors; particularly -o"en and &irls and those le.t orphans< ,e also called .or better coordination and prioritiBation o. aid a.ter disputes bet-een the A) "ilitary and aid a&encies< Durin& March A"nesty 1nternational dele&ates 'isited >aiti and undertook research on issues relatin& to protectin& the displaced people in "akeshi.t ca"ps< Dele&ates .ocused pri"arily on seCual 'iolence a&ainst -o"en and &irls and collected .irst7hand testi"onies .ro" &irl 'icti"s o. rape< +he dele&ation "et -ith >aitian authorities includin& the President; Pri"e Minister; and other "inisters and the head o. the >aitian Police< Dele&ates also "et -ith the )pecial $epresentati'e o. the AF )ecretary7 eneral in >aiti and other AF o..icials< 12)2 emand ignity Campaign All o'er the -orld; people in po'erty are de"andin& di&nity< +hey -ant an end to the in%ustice and eCclusion that keep the" trapped in depri'ation< +hey -ant to ha'e control o'er the decisions that a..ect their li'es< +hey -ant their ri&hts to be respected and their 'oices to count< A"nesty 1nternational?s De"and Di&nity ca"pai&n .ocuses on a .e- key areas and patterns o. hu"an ri&hts abuse -hich sho- particularly sharply the interplay o. depri'ation; insecurity; eCclusion and 'oices i&nored< +he o'erall &oal is to end the hu"an ri&hts 'iolations that keep people poor< 12)3 Co%nter <error 6ith =%stice Campaign o'ern"ent responses to the threat o. terrorist attacks ha'e led to a -eakenin& o. the .ra"e-ork o. international hu"an ri&hts< )tates are resortin& to practices -hich ha'e lon& been prohibited by international la-; and ha'e sou&ht to %usti.y the" in the na"e o. national security< A"nesty 1nternational has ca"pai&ned in relation to the on&oin& eCistence o. the uant0na"o .acility; -here; -hilst -elco"in& the A)AKs pronounce"ents on hu"an ri&hts; it has called .or concrete action; includin& on accountability; re"edy; and endin& the uant0na"o detentions in line -ith its international hu"an ri&hts obli&ations< 12)0 A&olish the eath Penalty Campaign

+he death penalty is the ulti"ate denial o. hu"an ri&hts< 1t is the pre"editated and cold7blooded killin& o. a hu"an bein& by the state< +his cruel; inhu"an and de&radin& punish"ent is done in the na"e o. %ustice< 1t 'iolates the ri&ht to li.e as proclai"ed in the Ani'ersal Declaration o. >u"an $i&hts< A"nesty 1nternational opposes the death penalty in all cases -ithout eCception re&ardless o. the nature o. the cri"e; the characteristics o. the o..ender; or the "ethod used by the state to kill the prisoner< )ince the be&innin& o. 2004; A"nesty 1nternational has been concerned that the )outh 2orean &o'ern"ent is takin& steps to-ards resu"in& eCecutions< 90 prisoners currently re"ain under sentence o. death< A"nesty 1nternational has called on )outh 2orea to i""ediately establish a "oratoriu" on eCecutions -ith a 'ie- to abolishin& the death penalty as pro'ided by AF eneral Asse"bly resolution 92L154 and resolution 93L19: and co""ute all death sentences in the country< 12)1 Comm%nications

Fearly 9<J"illion 'isits -ere "ade to A"nesty 1nternationalKs &lobal -ebsite durin& 2004L10 and o'er 100;000 users 'isited its =ou+ube channel< 1n May 2004 A"nesty de'eloped the K'oices plat.or"K to "ark the launch o. the De"and Di&nity ca"pai&n< eared to-ards users in the lobal )outh; this user7 &enerated content site allo-s ri&hts holders to upload teCt; audio and 'ideo relatin& to the ca"pai&nKs key the"es 'ia desktop co"puter or 'ia "obile )M)< +he 'oices plat.or" sa- nearly 10;000 uploads in its .irst -eek< February 2010 sa- the launch o. the AiCandle 7 the .irst iPhone application launched by

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(a company limited by guarantee)

an 1nternational Fon7 o'ern"ental Gr&anisation (1F G) 7 a s"artphone application enablin& supporters to take action .ro" their iPhones< 12)4 3%nd>raising

Durin& the .inancial year (200472010) a ran&e o. .undin& proposals (includin& letters o. interest; concept notes and .ull proposals) -ere sub"itted to &rant &i'in& bodies .or .undin& the -ork o. A"nesty 1nternational !i"ited and A"nesty 1nternational Charity !i"ited< +hese proposals totalled ten -ith a 'alue o. I3<7 "illion< Durin& the .inancial year 200472010 a total o. .our pre'iously secured restricted &rants -ere "ana&ed by the .undraisin& pro&ra""e -ith a total inco"e o. I221;J2:<1n addition to the "ana&e"ent o. eCistin& &rant pled&es and donor co""it"ents secured in pre'ious .inancial years -ith inco"e in 2004L10; three ne- &rants -ere secured durin& the .inancial year -ith a total 'alue o. I42:;J30< )ince the end o. the .inancial year a pled&e has also been secured .or .undin& in .uture years .ro" the Dutch postcode lottery< +he Fund7raisin& Pro&ra""e also -orked -ith A1 sections to support their o-n .und7raisin& applications; de'elopin& the capacity o. s"aller &roups to beco"e sel.7sustainin&< +he Directors are pleased to ackno-led&e the support o. the *ohn D< and Catherine +< MacArthur Foundation; the Gak Foundation; Gpen )ociety eor&ia Foundation; the #an&uard Charitable Endo-"ent Pro&ra""e; Mauro +unes and A"erican *e-ish ,orld )er'ice< +he A2 Depart"ent .or 1nternational De'elop"ent ( o'ernance and +ransparency Fund) continued to .und a .our year hu"an ri&hts education pro%ect in A.rica< +he European Co""ission (EuropeAid) &enerously a-arded a "ulti7year &rant to-ards A"nesty 1nternational?s hu"an ri&hts education -ork in Europe< Durin& the year; the Co"pany pro'ided loans .or .und7raisin& capacity buildin& acti'ities to one additional A1 entity and -orked -ith nine recipients o. earlier .undin& to ensure the lon& ter" sustainability o. the "o'e"ent?s in'est"ent< +his includes one A1 entity -hich repaid its loan in Au&ust o. 2004< 1n addition; the Co"pany supported .undraisin& acti'ities in the "o'e"ent "ore &enerally; de'elopin& the capacity o. s"aller &roups to beco"e sel.7sustainin&< 1n the year .unds -ere eCpended as sho-n in note 22 to the attached accounts<

13)Plans for the f%t%re period


+he Gperational Plan .or the neCt t-o years 2010 to 2012 -as appro'ed by the 1nternational ECecuti'e Co""ittee (1EC) in March 2010< Gne o. the ai"s o. this Gperational Plan is to .ocus on the 1nternational )ecretariat (1)) in.rastructure; to ensure that syste"s are i"pro'ed< ,e are e"barkin& on a series o. re'ie-s in to identi.y chan&es re@uired; includin& 1n.or"ation +echnolo&y and Financial Mana&e"ent; the ai" bein& to pro'ide the A"nesty "o'e"ent -ith an 1nternational )ecretariat -hose syste"s and procedures are able to support its a"bitious hu"an ri&hts a&enda< 1n the area o. &ro-th; A1 -ill "aintain its .ocus on the inno'ati'e pro%ects that be&an in the last plan period; ensurin& that it do not lose "o"entu" -hile the &ro-th strate&y is de'eloped< At the re@uest o. the 1EC; and in order to "aintain A1 presence in the lobal )outh and East -here it "ay other-ise be at risk; the 1) -ill in'est &reater resources into "ana&in& A1 sections or structures that are not .unctionin& to the re@uired standards due to suspensions; internal con.licts or other or&aniBational challen&es< +he -ork on MCounter +error -ith *usticeN -ill continue in the .or" o. a rene-ed; "ore .ocused ca"pai&n on >u"an $i&hts and )ecurity< +he pre'iously seen increase in -ork a&ainst the death penalty -ill be "aintained; -orkin& on re&ional priorities as -ell as the AF< reater in'est"ent is en'isa&ed by the 1) in (raBil; $ussia; 1ndia; China and )outh A.rica (($1C))< +he .irst step -ill be a scopin& eCercise to eCplore the role o. these countries at the international le'el; -hile their &ro-th potential -ill be looked at throu&h the &ro-th e'aluation and strate&y; so that -e can

'%45

F#! 4$%$12%2$1$

Amnesty International Limited

(a company limited by guarantee)

co"bine these t-o aspects -ith our do"estic hu"an ri&hts a&enda< +he scopin& eCercise -ill allo- us to prioritiBe -ork a"on& ($1C) countries and ensure the best allocation o. resources (.or eCa"ple; an ad'ocacy presence in (raBil 's< 1ndia or $ussia)<

10)?ol%nteers
#olunteers and interns continue to "ake a si&ni.icant contribution to-ards A"nesty?s &lobal ob%ecti'es< #olunteers a&ree to co""it to a "ini"u" o. three "onths and 'olunteer bet-een t-o and three days a -eek< 1nterns undertakin& speci.ic pro%ects &enerally 'olunteer their ti"e .or three to .i'e days per -eek .or a "ini"u" o. 5 "onths< For the .inancial year ended 31 March 2010; there -ere on a'era&e 45 'olunteers and interns -orkin& at the 1) pre"ises< +his -as the e@ui'alent o. 237 days per -eek; or J5<J .ull ti"e sta..< +he support -e &et .ro" 'olunteers and interns is there.ore in'aluable< #olunteers help our "e"bers o. sta.. -ith all aspects o. their -ork and are in'ol'ed in all acti'ities across the 1nternational )ecretariat< )o"e o. that -ork includes "onitorin& the international press; translatin&; undertakin& research; desi&nin& -eb pa&es; raisin& .unds and supportin& hu"an resources and accountin& acti'ities< Gur 'olunteersK back&rounds are 'aried and enable our sta.. to bene.it .ro" a di'erse ran&e o. supporters co"posed principally o. uni'ersity students; as -ell as acti'e and retired pro.essionals<

11)

Reserves policy
+he Co"pany has and -ill "aintain a le'el o. reser'es su..icient to enable it to "eet the re@uire"ents o. its bankers to support its borro-in& .acilities and to "eet potential short.alls in inco"e or to "iti&ate the i"pact o. the de.ined bene.it pension sche"e actuarial losses < 1nco"e can be a..ected a"on& others by ad'erse "o'e"ents in eCchan&e rates or by non pay"ent o. section contributions< At the year end the unrestricted .unds -ere in eCcess o. 3 "onth?s eCpenditure -hich is an i"pro'e"ent .ro" the prior year< +he Co"pany?s reser'e policy on a risk based approach is set -ith the ob%ecti'e o. ha'in& 1JO o. inco"e to co'er potential eCchan&e rate risk; JO o. contributions .ro" sections to co'er delayed or non7pay"ent and -orkin& capital needs o. one "onth?s eCpenditure< +he Co"pany -ill continue to re'ie- the le'el o. reser'es a'ailable and the appropriateness o. the policy<

As detailed in note 22; t-o restricted .unds are in de.icit as at 31 March 2010 (a&&re&ated 'alue o. I19;000)< +hese de.icit balances are eCpected to be reco'ered by inco"e recei'ed in the .uture<

14)

Investment policy

+he Co"pany does not yet ha'e a .or"al in'est"ent policy; ho-e'er; it does "aintain a detailed t-o year cash .lo- .orecast to ensure there is ade@uate -orkin& capital .or both operational and in'est"ent re@uire"ents< ECcess cash is held in "oney "arket call accounts<

15)

"rant ma(ing policy

+he roup pro'ides support to A1 Country )ections in the &lobal )outh and East throu&h the pro'ision o. &rants .or research; publications and ca"pai&nin& acti'ities< rants payable to Country )ections are "ade in line -ith A1!Ks strate&ic ob%ecti'es< +he roup "onitors all &rants in accordance -ith the rele'ant )ection &rant a&ree"ent<

1@)

Pension f%nd

+he F$) 17 'aluation o. the A1! de.ined bene.it pension sche"e as at 31 March 2010 supplied by A1!?s actuaries sho-ed a de.icit .i&ure o. I9;4J:;000 (2004E I9;771;000)< +his net de.icit is a state"ent o. the transient situation as at 31 March 2010 and the Directors reco&nise that this can s-in& notably in response to "arket .actors and actuarial assu"ptions "ade<

(%45

F#! 4$%$12%2$1$

Amnesty International Limited

(a company limited by guarantee)

A .ull actuarial 'aluation -as carried out as at 30 )epte"ber 200: -hich re'ealed a .undin& short.all o. I10;229;000 (200JE I10;2:3;000)< As a result o. the pre'ious 'aluation undertaken in )epte"ber 200J an a&ree"ent has been reached -ith the trustees .or the Co"pany to "ake additional contributions .ro" April 2007 o. I400;000 a year; increasin& at JO per year; to eli"inate this short.all< +he last pay"ent under this a&ree"ent -ill be due on 1 Gctober 201:<

18)

irectors and directors* interests


+he directors o. the Co"pany -ho ser'ed throu&hout the year eCcept as noted belo- -ere as .ollo-sE

Mr Peter Pack Mr Pietro Antonioli Mr Euntae o Mr !ouis Mendy Ms Christine Pa"p Mr #anushi $a%anaya&a" Mr uadalupe $i'as Mr (ernard )intobin Mr *ulio +orales Mr Claudio Cordone Ms ,idney (ro-n Mr eor&e Mac.arlane Mr Col" / Cuanach0in Ms Marcia Poole Ms 1rene 2han Ms 2ate il"ore Ms Mar% (yler

Chair

Actin& Chairperson

Chairperson

(appointed 7 February 2010) (appointed 7 February 2010) (appointed 7 February 2010) (appointed 7 February 2010) (appointed 7 February 2010) (appointed 7 February 2010) (appointed 7 February 2010) (appointed 7 February 2010) (appointed 7 February 2010) (resi&ned 7 February 2010) (resi&ned 7 February 2010) (resi&ned 7 February 2010) (resi&ned 7 February 2010) (resi&ned 7 February 2010) (resi&ned on 31 Dece"ber 2004) (resi&ned on 13 Dece"ber 2004) (resi&ned on 15 Au&ust 2004)

20) 21)

Company Secretary 7mployment of disa&led persons


+he Co"pany has established an e@ual opportunities policy -hich co'ers people -ith disabilitiesD e..orts continue to be "ade to pro'ide ade@uate .acilities .or these indi'iduals< +he Co"pany also "akes e'ery e..ort to continue to e"ploy people i. they beco"e disabled durin& their e"ploy"ent by pro'idin& appropriate additional .acilities or by adaptin& the re@uire"ents o. the -ork to the indi'idualKs chan&ed abilities<

eor&e Mac.arlane ser'ed as Co"pany )ecretary throu&hout the year<

22)

7mployee involvement
+he Co"pany pro'ides internal -ritten updates on acti'ities and there are also .re@uent sta.. in.or"ation and consultati'e "eetin&s< )ta.. are also in'ited to presentations on the .inancial per.or"ance o. the roup -hich also address ho- econo"ic .actors ha'e i"pacted on the roup?s per.or"ance<

23)

P%&lic &enefit

A"nesty 1nternational !i"ited is a not .or pro.it or&anisation -hose acti'ities; -hilst not eCclusi'ely charitable; are intended to be .or the public bene.it< 1n settin& our ob%ecti'es and plannin& our acti'ities A"nesty 1nternational !i"itedKs directors ha'e; on a 'oluntary basis; &i'en care.ul consideration to the Charity Co""ission?s &eneral &uidance on public bene.it<

20)

Statement of irectors* responsi&ilities

1$%45

F#! 4$%$12%2$1$

Amnesty International Limited

(a company limited by guarantee)

+he directors are responsible .or preparin& the DirectorsK $eport and the .inancial state"ents in accordance -ith applicable la- and re&ulations< Co"pany la- re@uires the directors to prepare .inancial state"ents .or each .inancial year< Ander that la- the directors ha'e elected to prepare the .inancial state"ents in accordance -ith Anited 2in&do" enerally Accepted Accountin& Practice (Anited 2in&do" Accountin& )tandards and applicable la-)< Ander co"pany la- the directors "ust not appro'e the .inancial state"ents unless they are satis.ied that they &i'e a true and .air 'ie- o. the state o. a..airs o. the co"pany and the &roup and o. the pro.it or loss o. the co"pany and &roup .or that period< 1n preparin& these .inancial state"ents; the directors are re@uired toE P P select suitable accountin& policies and then apply the" consistentlyD "ake %ud&"ents and accountin& esti"ates that are reasonable and prudentD

P state -hether applicable A2 Accountin& )tandards ha'e been .ollo-ed; sub%ect to any "aterial departures disclosed and eCplained in the .inancial state"entsD P prepare the .inancial state"ents on the &oin& concern basis unless it is inappropriate to presu"e that the co"pany -ill continue in business< +he directors are responsible .or keepin& ade@uate accountin& records that are su..icient to sho- and eCplain the co"panyKs transactions and disclose -ith reasonable accuracy at any ti"e the .inancial position o. the co"pany and enable the" to ensure that the .inancial state"ents co"ply -ith the Co"panies Act 2009< +hey are also responsible .or sa.e&uardin& the assets o. the co"pany and hence .or takin& reasonable steps .or the pre'ention and detection o. .raud and other irre&ularities< +he Directors are responsible .or the "aintenance and inte&rity o. the corporate and .inancial in.or"ation included on the co"pany?s -ebsite< !e&islation in the Anited 2in&do" &o'ernin& the preparation and disse"ination o. .inancial state"ents "ay di..er .ro" le&islation in other %urisdictions<

21)

A%ditors

1nso.ar as each o. the directors o. the co"pany at the date o. appro'al o. this report is a-are there is no rele'ant audit in.or"ation (in.or"ation needed by the co"pany?s auditor in connection -ith preparin& the audit report) o. -hich the co"pany?s auditor is una-are< Each director has taken all o. the steps that heLshe should ha'e taken as a director in order to "ake hi"sel.Lhersel. a-are o. any rele'ant audit in.or"ation and to establish that the co"pany?s auditor is a-are o. that in.or"ation< >or-ath Clark ,hitehill !!P has indicated its -illin&ness to be reappointed as statutory auditor< Gn 1 Gctober 2010; >or-ath Clark ,hitehill !!P is chan&in& its na"e to Cro-e Clark ,hitehill !!P< (= G$DE$ GF +>E (GA$D

Mac.arlane Co"pany )ecretary 29 )epte"ber 2010

11%45

F#! 4$%$12%2$1$

Amnesty International Limited

(a company limited by guarantee)

I$ 7P7$ 7$< AA I<#RS* R7P#R< <# <27 M7M'7RS #3 AM$7S<B I$<7R$A<I#$AL LIMI<7 ,e ha'e audited the &roup and parent co"pany .inancial state"ents (the QQ.inancial state"ents??) o. A"nesty 1nternational !i"ited .or the year ended 31 March 2010 -hich are set out on pa&es 15 to 5J< +hese .inancial state"ents ha'e been prepared under the accountin& policies set out therein< +his report is "ade solely to the co"pany?s "e"bers; as a body; in accordance -ith Chapter 3 o. Part 19 o. the Co"panies Act 2009< Gur audit -ork has been undertaken so that -e "i&ht state to the co"pany?s "e"bers those "atters -e are re@uired to state to the" in an auditor?s report and .or no other purpose< +o the .ullest eCtent per"itted by la-; -e do not accept or assu"e responsibility to anyone other than the co"pany and the co"pany?s "e"bers as a body; .or our audit -ork; .or this report; or .or the opinions -e ha'e .or"ed< Responsi&ilities of directors and a%ditors As eCplained "ore .ully in the )tate"ent o. DirectorsK $esponsibilities; the directors are responsible .or the preparation o. the .inancial state"ents and .or bein& satis.ied that they &i'e a true and .air 'ie-< Gur responsibility is to audit the .inancial state"ents in accordance -ith rele'ant le&al and re&ulatory re@uire"ents and 1nternational )tandards on Auditin& (A2 and 1reland)< +hose standards re@uire us to co"ply -ith the Auditin& Practices (oardKs Ethical )tandards .or Auditors< Scope of the a%dit of the financial statements An audit in'ol'es obtainin& e'idence about the a"ounts and disclosures in the .inancial state"ents su..icient to &i'e reasonable assurance that the .inancial state"ents are .ree .ro" "aterial "isstate"ent; -hether caused by .raud or error< +his includes an assess"ent o.E -hether the accountin& policies are appropriate to the &roup and co"panyKs circu"stances and ha'e been consistently applied and ade@uately disclosedD the reasonableness o. si&ni.icant accountin& esti"ates "ade by the directorsD and the o'erall presentation o. the .inancial state"ents< #pinion on financial statements 1n our opinion; the .inancial state"entsE &i'e a true and .air 'ie- o. the state o. the &roup?s and the parent co"panyKs a..airs as at 31 March 2010 and o. its pro.it .or the year then endedD ha'e been properly prepared in accordance -ith Anited 2in&do" enerally Accepted Accountin& PracticeD and ha'e been prepared in accordance -ith the re@uire"ents o. the Co"panies Act 2009<

#pinion on other matter prescri&ed &y the Companies Act 2004 1n our opinion the in.or"ation &i'en in the DirectorsK $eport .or the .inancial year .or -hich the .inancial state"ents are prepared is consistent -ith the .inancial state"ents< Matters on 6hich 6e are reC%ired to report &y eDception ,e ha'e nothin& to report in respect o. the .ollo-in& "atters -here the Co"panies Act 2009 re@uires us to report to you i.; in our opinionE ade@uate accountin& records ha'e not been kept by the co"pany; or returns ade@uate .or our audit ha'e not been recei'ed .ro" branches not 'isited by usD or the .inancial state"ents o. the co"pany are not in a&ree"ent -ith the accountin& records and returnsD or

Amnesty International Limited


(a company limited by guarantee)

certain disclosures o. directorsK re"uneration speci.ied by la- are not "adeD or -e ha'e not recei'ed all the in.or"ation and eCplanations -e re@uire .or our audit<

Pesh Fra"%ee )enior )tatutory Auditor For and on behal. o. Cro-e Clark ,hitehill !!P (.or"erly kno-n as >or-ath Clark ,hitehill !!P) )tatutory Auditor !ondon; A2< Date 1 Gctober 2010

Amnesty International Limited

(a company limited by guarantee)

Consolidated Statement of 3inancial Activities


,Incorporating an Income and 7Dpendit%re Acco%nt/

3or the year ended 31 March 2010


Anrestricted 3%nds 2010 E*000 $otes Incoming reso%rces #oluntary inco"e Acti'ities .or &eneratin& .unds 1n'est"ent inco"e <otal incoming reso%rces Reso%rces eDpended Cost o. &eneratin& .unds Costs o. acti'ities in .urtherance o. the roup?s ob%ecti'es o'ernance costs <otal reso%rces eDpended $et incomingG,o%tgoing/ reso%rces &efore other recognised gains and losses Currency translation di..erences Actuarial (losses)L&ains 11 +rans.ers bet-een Funds 23 $et incomingG,o%tgoing/ reso%rces J J J 1;34: 30;12: 1;J05 33F030 1F430 (5) (7J:) (103) 548 7 11;437 7 11F835 ,358/ 7 7 103 ,254/ 1;34: 52;09J 1;J05 00F845 1F211 (5) (7J:) 7 083 1;J13 3:;2J7 1;37J 01F101 3F404 12: (2;797) 7 1F005 5 35;503 203 J: 30F440 11;JJ: 7 7 11F11@ 5J;491 203 J: 04F222 55;321 355 129 00F581 Restricted 3%nds 2010 E*000 <otal 3%nds 2010 E*000 <otal 3%nds 2008 E*000

Fund balances brou&ht .or-ard at 1 April 3%nd &alances carried for6ard at 31 March

8F021 8F580

1F140 @@0

10F1@1 10F45@

8F15@ 10F1@1

All acti'ities are continuin&< +here is no di..erence bet-een the results .or the year stated abo'e and their historical cost e@ui'alents< +he roup has no reco&nised &ains and losses other than the &ains and losses abo'e; and there.ore no separate state"ent o. total reco&nised &ains and losses has been presented< +he notes on pa&es 17 to 5J .or" part o. these .inancial state"ents<

Amnesty International Limited

(a company limited by guarantee)

'alance sheet As at 31 March 2010


"ro%p 2010 E*000 20;073 1 20F050 17 1: 1: 10 1;1J0 2;917 J;575 4;2J1 (7;:JJ) Company 2010 E*000 14;90J 21 18F424 7 1;1J0 2;393 J;3J4 :;:72 (7;95:)

$otes 3iDed assets +an&ible assets 1n'est"ents <otal fiDed assets C%rrent assets )tocks DebtorsE a"ounts .allin& due a.ter one year DebtorsE a"ounts .allin& due -ithin one year Cash at bank and in hand <otal C%rrent Assets CreditorsE a"ounts .allin& -ithin one year $et c%rrent assetsG,lia&ilities/ 15 1J;19

2008 E*000 21;J7: 7 21F15@ 22 250 5;J9J 5;97J 4;J02 (:;345)

2008 E*000 21;101 20 21F121 7 250 J;010 3;400 4;1J0 (:;331)

14

1F384

1F10@

1F220

@18

<otal assets less c%rrent lia&ilities CreditorsE a"ounts .allin& due a.ter "ore than one year Provisions for lia&ilities and charges Pro'isions De.ined bene.it pension sche"e liability $et assets 3%nds! Anrestricted .unds eCcludin& pension liability Pension $eser'e <otal %nrestricted f%nds Restricted f%nds <otal f%nds 21 11 20

21F050 (2;9J5)

22F4@4 (5;123)

20F@10 (2;952)

21F800 (5;123)

(1;1:0) (9;4J:) 10F45@

(1;907) (9;771) 10F1@1 1J;749 (9;771) 8F021 1F140 10F1@1

(1;1:0) (9;4J:) 10F050 19;2:7 (9;4J:) 8F328 501 10F050

(1;J79) (9;771) 8F050 1J;731 (9;771) @F840 110 8F050

22 19;7J2 (9;4J:) 8F580 @@0 10F45@

Appro'ed by the board o. directors on 29 )epte"ber 2010 and si&ned on its behal. byE Mac.arlane Co"pany )ecretary

Amnesty International Limited

(a company limited by guarantee)

+he notes on pa&es 17 to 5J .or" part o. these .inancial state"ents<

Consolidated Cash 3lo6 Statement 3or the year ended 31 March 2010

$otes

2010 E*000 2F02@

2008 E*000 0F@53

$et cash inflo6s from operating activities Ret%rn on investment and servicing of finance 1nterest recei'ed 1nterest paid 1nterest ele"ent o. .inance lease rental pay"ents

27

J: (212) (105)

129 (393) (114)

$et cash o%tflo6 from ret%rns on investments and servicing of finance

,21@/

,314/

<aDation Capital eDpendit%re and financial investment Purchase o. tan&ible .iCed assets $eceipt o. insurance bond L Proceeds .ro" sale o. .iCed assets $et cash o%tflo6 from capital eDpendit%re and financial investments

,25/

,1/

(347) 709 308

(929) 7 ,418/

$et cash inflo6G,o%tflo6/ &efore financing 3inancing Capital ele"ent o. .inance lease rental pay"ents $epay"ents o. borro-in&s $et cash o%tflo6 from financing Increase in cash and cash eC%ivalents 27

2F012

3F@8@

(55:) (1;20J) ,1F413/ 588

(JJJ) (1;J13) ,2F04@/ 1F@30

+he notes on pa&es 17 to 5J .or" part o. these .inancial state"ents<

Amnesty International Limited

(a company limited by guarantee)

$otes to the financial statements 3or the year ended 31 March 2010
1 'asis of acco%nting
'asis of preparation +he .inancial state"ents ha'e been prepared under the historical cost con'ention and in accordance -ith the Co"panies Act 2009; applicable Accountin& )tandards in the Anited 2in&do" and; 'oluntarily; the )tate"ent o. $eco""ended Practice 6 MAccountin& and $eportin& by CharitiesN ()G$P) re'ised in March 200J< +he directors ha'e 'oluntarily adopted the substanti'e re@uire"ents o. this )G$P as i. the Co"pany -ere a charity as they consider that this is the "ost appropriate .or"at to &i'e a true and .air 'ie- o. the Co"pany?s and roup?s acti'ities< As a result; the consolidated state"ent o. .inancial acti'ities presented on pa&e 15 contains both an inco"e and eCpenditure account in accordance -ith the Co"panies Act 2009 and a )tate"ent o. +otal $eco&nised ains and !osses re@uired by F$) 3 M$eportin& Financial Per.or"anceN< +he only ite"s that -ould appear in a separate )tate"ent o. $eco&nised ains and !osses are the currency translation di..erences arisin& on the retranslation o. openin& reser'es o. subsidiaries and actuarial pension ad%ust"ents as sho-n in the )tate"ent o. Financial Acti'ities< A.ter "akin& en@uires; the directors ha'e reasonable eCpectation that the co"pany has ade@uate resources to continue its acti'ities .or the .oreseeable .uture as re.lected in the $eport o. the Directors< Accordin&ly; they continue to adopt the &oin& concern basis in preparin& the .inancial state"ents< 'asis of consolidation All co"panies o'er -hich the Co"pany is able to eCercise control are consolidated as subsidiary undertakin&s< Control is de.ined as the ri&ht to &i'e directions as to operational and .inancial policies< +here.ore Editorial A"nistHa 1nternacional; )<!< sociedad unipersonal (EDA1); A"nesty 1nternational Asia7Paci.ic $e&ional G..ice !i"ited (A1AP$G!) and A"nesty >u"an $i&hts Foundation !i"ited (A>$F!) ha'e been consolidated into these roup .inancial state"ents< +he subsidiaries ha'e 31 March year7ends -ith the eCception o. EDA1 -hich is le&ally re@uired to ha'e a 31 Dece"ber year end under )panish la- and is consolidated as at that date as the di..erence is not "aterial to these state"ents< +he Co"pany carries out so"e operations o'erseas throu&h a nu"ber o. o'erseas o..ices that it controls as branches< +hese are located in Fe- =ork; ene'a; Paris; >on& 2on&; Dakar; 2a"pala; Costa $ica and Mosco-< +hese .inancial state"ents include the results; assets and liabilities o. these o..ices< 1t also "akes pay"ents to t-o international branches< +he o..ice in )pain is a subsidiary< +he o..ice in France is controlled by representati'es o. the )ections -hich it ser'ices and is there.ore not a subsidiary<

Amnesty International Limited

(a company limited by guarantee)

+he .inancial state"ents do not include the acti'ities o. the sections o. the A"nesty 1nternational "o'e"ent; as these are all separate le&al entities that are neither o-ned nor controlled by the Co"pany< Company Income and 7Dpendit%re Acco%nt As per"itted by section 50: o. the Co"panies Act 2009; a separate inco"e and eCpenditure account .or the Co"pany has not been included in these accounts< +he Co"pany?s net inco"in& resources .or the current .inancial year totalled I900;000 (2004E I1;2:5;000)<

Acco%nting policies

+he principal accountin& policies are su""arised belo-< +hey ha'e all been applied consistently throu&hout the year and the precedin& year< 3%nd acco%nting +he Co"pany "aintains t-o types o. .undE $estricted Anrestricted -here inco"e is recei'ed .ro" donors .or use on speci.ic pro%ects; includin& relie.< .or use by the directors to .urther the &eneral ob%ects o. the Co"pany< +he Directors; at their discretion; "ay set aside .unds to co'er speci.ic .uture costs< )uch .unds are sho-n as desi&nated .unds -ithin unrestricted .unds< ,here the +rustees decide such .unds are no lon&er re@uired .or the purposes intended; they "ay be released by trans.er to &eneral unrestricted .unds<

Incoming reso%rces Contributions from Sections +his share o. inco"e is calculated by the roup in the year .ollo-in& its receipt by )ections< +he share o. inco"e payable by the )ections to the roup is based on their pre'ious years? inco"e< +he deter"ination o. the share is based on a scale o. contribution rates (in I sterlin&) set at the 1nternational Council Meetin& (1CM) o. A"nesty 1nternational< Contributions .ro" sections are payable @uarterly in ad'ance and are treated as de.erred inco"e and included in the balance sheet as a liability until released to inco"e in the period to -hich they relate< Pro'isions are "ade a&ainst unpaid contributions -hich sections ha'e stated they "ay not be able to "eet< +he "o'e"ent in the pro'ision durin& the year is o..set a&ainst the inco"e assessed on the )ections< Fro" ti"e to ti"e; sections "ake contributions in ad'ance o. the due date as the cash .lo- o. the )ection per"its< )uch contributions are treated by the roup as de.erred inco"e and are included in the balance sheet as a liability until released to inco"e in the year to -hich they relate<

Amnesty International Limited

(a company limited by guarantee)

Additional 'oluntary contributions .ro" sections; -hich are not .or speci.ic acti'ities; are accounted .or -hen le&al entitle"ent to the" .irst arises and -hen the a"ount can be @uanti.ied -ith reasonable certainty< Donations and bequests Donations and be@uests are accounted .or -hen le&al entitle"ent to the" .irst arises and -hen the a"ount can be @uanti.ied -ith reasonable certainty< Sales income )ales inco"e is deri'ed .ro" the sale o. broadcast and 'ideo ri&hts; publications and audio 'isual products; net o. applicable #A+; to 'arious or&anisations throu&hout the -orld and is accounted .or on an accruals basis<

Acco%nting policies > contin%ed


Reso%rces eDpended

$esources eCpended are accounted .or on an accruals basis and are reco&nised in the period in -hich they relate; and include attributable #A+ -hich cannot be reco'ered< !iabilities are reco&nised as resources eCpended as soon as there is a le&al or constructi'e obli&ation co""ittin& the co"pany to the eCpenditure< $esources eCpended are classi.ied o'er the acti'ity headin&s sho-n belo-< ,here eCpenditure cannot be directly attributed to particular headin&s (support costs) it is allocated based upon the proportion to the nu"ber o. sta.. en&a&ed in each area -ith the eCception o. &rants< )upport costs ha'e been allocated to &rant "akin& acti'ities based upon the ratio o. &rant eCpenditure to total &rant and acti'ity eCpenditure< Cost of generating f%nds co"priseE 1. Costs incurred by the Co"pany relatin& to the sub"ission o. .undin& proposals (includin& letters o. interest; concept notes and .ull proposals) to &rant &i'in& bodies and support pro'ided to A1 sections .or their o-n .undraisin& applications

2< Costs incurred by EDA1 relatin& the purchase o. "erchandise and other supplies .or .undraisin& tradin& purposes 3< Costs incurred by A>$F! relatin& to the pro"otion and sale o. the Make )o"e Foise "usic products -hich incorporates assistin& A"nesty 1nternational in its -orld-ide ca"pai&nin& .or the obser'ance o. hu"an ri&hts and its "e"bership de'elop"ent Activities in p%rs%ance of the gro%p*s o&Hectives co"priseE 1. Charita&le activities undertaken on behal. o. A"nesty 1nternational Charity !i"ited -hich includeE Research into h%man rights violations -hich represents the costs incurred in conductin& research to hi&hli&ht &ra'e abuses o. hu"an ri&hts and to de"and %ustice .or those -hose ri&hts ha'e been 'iolated and p%&lication of research< Relief 6or( -hich represents costs incurred in pro'idin& relie. assistance to prisoners o. conscience or 'icti"s o. other serious hu"an ri&hts 'iolations -ho ha'e not used or ad'ocated 'iolence

Amnesty International Limited

(a company limited by guarantee)

A&olition of tort%reF eDtraH%dicial eDec%tion and disappearance -hich represents costs incurred in ca"pai&nin& to hold &o'ern"ents accountable .or their actions and to uphold international la- and the absolute prohibition o. torture; eCtra%udicial eCecution and disappearance under any circu"stances<

2.

Acti'ities in pursuance o. securin& the obser'ance o. the Ani'ersal Declaration o. >u"an $i&hts throu&hout the -orld -hich -ould not be considered to be charitable under Anited 2in&do" la-< )uch acti'ities principally co"prise campaigns %nderta(en 6ith a vie6 to infl%encing actions ta(en &y sovereign governments)

"overnance costs represent costs that relate to the &eneral runnin& o. the roup as opposed to the direct "ana&e"ent .unctions inherent in the acti'ities o. the roup< +hey pro'ide the &o'ernance in.rastructure -hich allo-s the roup to operate and to &enerate the in.or"ation re@uired .or public accountability and include the strate&ic plannin& processes that contribute to the .uture de'elop"ent o. the roup<

Acco%nting policies > contin%ed

"rants A"ounts payable to A1 Country )ections to support research; publications and ca"pai&nin& acti'ities are char&ed to the )tate"ent o. .inancial acti'ities -hen an obli&ation eCists< <angi&le fiDed assets +an&ible .iCed assets are stated at cost less accu"ulated depreciation< Assets costin& less than I200 are -ritten o.. in the year o. ac@uisition< Depreciation is pro'ided so as to -rite o.. the cost o. .iCed assets less their esti"ated residual 'alue on a strai&ht line basis o'er the eCpected use.ul li'es o. the assets concerned< Freehold land is not depreciated< +he buildin& re.urbish"ent costs -ere depreciated .ro" 1 Gctober 2007< +he esti"ated use.ul li'es used .or this purpose; -hich are consistent -ith those o. the prior year; areE
Freehold buildin&s !easehold land and buildin&s G..ice e@uip"ent 7 J0 years 7 G'er len&th o. lease 7 3 years to 10 years Co"puter e@uip"ent !easehold i"pro'e"ents Motor 'ehicles 7 3 years to J years 7 G'er len&th o. lease 7 J years

Leased assets Gperatin& lease rentals are char&ed to eCpense on a strai&ht line basis o'er the ter" o. the lease< +an&ible .iCed assets ac@uired under .inance leases are included in the balance sheet at their e@ui'alent capital 'alue and are depreciated o'er the shorter o. the lease ter" and their use.ul li.e< +he correspondin& liabilities are recorded as a creditor and the interest ele"ent o. the .inance lease rentals is char&ed to the inco"e state"ent o'er the period o. the lease to produce a constant rate o. char&e on the balance o. capital repay"ents outstandin&< Investments in S%&sidiaries

Amnesty International Limited

(a company limited by guarantee)

1n'est"ents in subsidiaries are sho-n in the Co"pany balance sheet at cost less pro'ision .or i"pair"ent< #ther investments Gther in'est"ents are sho-n in the Co"pany balance sheet at cost< Provisions A pro'ision is reco&nised in the balance sheet -hen the roup or the Co"pany has a present; le&al or constructi'e obli&ation as a result o. a past e'ent; and it is probable that an out.lo- o. econo"ic bene.its -ill be re@uired to settle the obli&ation< Pro'isions are "easured at the Directors? best esti"ate o. the eCpenditure re@uired to settle the obli&ation at the balance sheet date< Pro'isions are not discounted to the present 'alue as they are eCpected to be settled -ithin 12 "onths o. the balance sheet date<

Acco%nting policies > contin%ed

3oreign c%rrency Assets and liabilities deno"inated in .orei&n currencies are translated at the rate o. eCchan&e rulin& at the balance sheet date< +ransactions in .orei&n currencies are translated at the rate o. eCchan&e rulin& at the date o. the transaction< Forei&n eCchan&e &ains and losses arise "ainly on the con'ersion and translation o. inco"e recei'ed and held in A"nesty 1nternational bank accounts< As such the net &ain or loss is included -ithin inco"in& resources in the )tate"ent o. Financial Acti'ities< +he results o. o'erseas subsidiaries are translated at the a'era&e rates o. eCchan&e durin& the year and their balance sheets at the rates rulin& at the balance sheet date< ECchan&e di..erences arisin& on translation o. the openin& net assets and results o. o'erseas subsidiaries are reported in the )tate"ent o. Financial Acti'ities as other &ains and losses be.ore net inco"in&L(out&oin&) resources< 3or6ard eDchange contracts A"nesty 1nternational has entered into .or-ard eCchan&e contracts -ith >)(C durin& the year to hed&e .or-ard currency eCposure on .uture pro&ra""e eCpenditure< For-ard currency eCchan&es "ade under these contracts are recorded at the speci.ied rate at the ti"e o. the transaction< Pension costs A"nesty 1nternational !i"ited operates de.ined bene.it and de.ined contribution pension sche"es< Ander the de.ined bene.it sche"e; the pension liabilities and assets are recorded in line -ith F$)17; -ith a 'aluation undertaken by an independent actuary< F$)17 "easures the 'alue o. pension assets and liabilities at the (alance )heet date; deter"ines the bene.its accrued in the year and the interest on assets and liabilities< +he 'alue o. bene.its accrued is used to deter"ine the pension char&e in the )tate"ents o. Financial Acti'ities and the eCpected return on sche"e assets and interest cost on sche"e liabilities are allocated across the appropriate inco"in&Lout&oin& resource cate&ories< +he chan&e in 'alue o. assets and liabilities arisin& .ro" asset 'aluation; chan&es in bene.its; actuarial assu"ptions; or chan&e in the le'el o. de.icit attributable to "e"bers is reco&nised in the )tate"ents o. acti'ities -ithin actuarial &ainsLlosses

Amnesty International Limited

(a company limited by guarantee)

on the bene.it pension sche"es< +he resultin& pension liability or asset is sho-n on the (alance )heet< Ander the de.ined contribution sche"e; pension contributions are char&ed to the )tate"ents o. Financial Acti'ities as incurred< Relief 3%nds +he Co"pany recei'es su"s o. "oney -hich are &i'en .or the purposes o. pro'idin& relie.< +he Co"pany is responsible .or the ad"inistration and disburse"ent o. these .unds on behal. o. the -orld-ide "o'e"ent< Funds not yet applied to relie. are held in separate bank accounts and are sho-n separately as a restricted .und< Lennart+ ?A< Follo-in& the 1441 European Court case o. !ennartB; under !ennartB #A+ accountin&; -hen #A+ is incurred on the purchase o. an asset .or "iCed business and non7business use; the #A+ attributable to both the taCable and non7business use can be reco'ered in .ull and then output taC on the on&oin& non7business use is repaid o'er the li.e o. the asset (capped at 10 years)<

Segmental Analysis
+he Directors are o. the opinion that the roup and the Co"pany ha'e only one class o. business na"ely securin& the obser'ance o. the pro'isions o. the Ani'ersal Declaration o. >u"an $i&hts and other hu"an ri&hts instru"ents throu&hout the -orld<

"eographical segments
7%rope Americas Rest of Iorld E*000 3F120 <otal

E*000 Incoming reso%rces 3@F200

E*000 0F185

E*000 01F841

?ol%ntary income
Anrestricted 3%nds 2010 E*000 Restricted 3%nds 2010 E*000 10;1 74 5 79 9 59 <otal 3%nds 2010 E*000 55 ;292 7:1 959 <otal 3%nds 2008 E*000 51; J25 2; 0J7 724

Contributions .ro" sections Additional 'oluntary contributions .ro" sections Donations and be@uests

35;0:3 30J 7

Amnesty International Limited


Gther 1nco"e <otal vol%ntary income

(a company limited by guarantee)

1J 30F003

2 J7 11F11@

272 01F841

11 00F321

MContributions .ro" )ectionsN is stated ha'in& "ade pro'isions a&ainst assess"ent inco"e o. IJ;33J;000< Assess"ent contributions .ro" A1 A2; A1 Canada (En&lish) and A1 Canada (French) are "ade directly to A"nesty 1nternational Charity !i"ited and subse@uently a &rant is "ade to A"nesty 1nternational !i"ited .or charitable acti'ities< +hese contributions are included -ithin the disclosure on MContributions .ro" )ectionsN to re.lect the substance o. the transaction<

Reso%rces eDpended

$otes

"rants paya&le $ote 4 2010 E*000

irect costs 2010 E*000

S%pport costs $ote 5 2010 E*000

<otal 3%nds 2010 E*000

<otal 3%nds 2008 E*000

Cost of generating f%nds +rust and .oundations &rant .undraisin& +aCation <otal cost of generating f%nds Cost of activities in f%rtherance of the "ro%pJs o&Hectives $esearch and publications Abolition o. torture Ca"pai&nin& <otal activities o'ernance <otal reso%rces eDpended :

7 7 > 3;4:9 7 7 3F8@4 7 3F8@4

471 27 88@ 11;::J 749 13;J12 24F183 1;257 2@F03@

500 7 000 10;310 7 1;J79 11F@@4 2J7 12F103

1;371 27 1F38@ 29;1:1 749 1J;0:: 02F041 1;J05 00F845

1;J12 1 1F113 2:;:29 :J7 :;J75 3@F215 1;37J 01F101

Durin& the year ended 31 March 2010; the Co"pany "ade &rants to certain A1 country )ections< rants payable to )ections are considered to be part o. the costs o. acti'ities in .urtherance o. the roupKs ob%ecti'es as such &rants are used by recipients to undertake research; publications and ca"pai&nin& acti'ities<

Amnesty International Limited

(a company limited by guarantee)

A"nesty 1nternational !i"ited is liable to corporation taC on in'est"ent inco"e recei'ed durin& the year< +he Co"pany nor"ally pays all o. this inco"e to A"nesty 1nternational Charity !i"ited in the .or" o. a donation under i.t Aid< +his year a taC char&e o. IFil (2004E I1;000) arose on in'est"ent inco"e not co'ered by the donation durin& the last .inancial year< A"nesty 1nternational !i"ited paid additional taC o. IJ;000 in the year< EDA1 is liable to taC on any surplus in accordance -ith )panish taC la- and paid I22;000 (2004E Inil)<

"rants

1n the current and precedin& .inancial years; the Co"pany "ade &rants to certain A1 Country )ections; to be used by recipients to undertake research; publications and ca"pai&nin& acti'ities<

Durin& the year the co"pany "ade 107 &rants totallin& I3;4:9;000 (2004E 90 &rants totallin& I3;::3;000)< Details o. indi'idual &rants are a'ailable .ro" the Co"pany?s re&istered o..ice<

S%pport Costs
"rants paya&le 2010 E*000 9J7 93 1J9 3 J: 22J 1J5 JJ 20J 1F154 Activities 2010 E*000 5;21J 500 1;005 17 3J: 1;3:5 47J 3J2 1;90J 10F310 3%ndraising 2010 E*000 157 15 3J 1 J9 J1 35 12 J0 000 "overnance 2010 E*000 11J 11 27 11 10 50 27 10 9 215 <otal 2010 E*000 J;135 5:: 1;222 32 5:2 1;700 1;140 524 1;:99 12F103 <otal 2008 E*000 5;94: 59J 1;597 29 514 2;032 1;234 214 1;105 11F448

)alaries and e"ploy"ent bene.its Gccupancy costs Pro.essional .ees Publication costs 1n.or"ation technolo&y costs Ad"inistration costs Depreciation 1nsurance Gther costs

A"nesty 1nternational !i"ited in .ul.illin& its ob%ecti'es as described in the directors? report allocates resources to these .our cate&ories o. eCpenditure< )upport costs include pre"ises; co""unication; in.or"ation technolo&y and other &eneral runnin& and "ana&e"ent costs o. the Co"pany< +he support costs are spread o'er the other cate&ories in proportion to the nu"ber o. sta.. en&a&ed in each area<

"overnance Costs
<otal 2010 E*000 551 7 295 79 <otal 2008 E*000 371 7 21J 95

)alaries and e"ploy"ent bene.its Gccupancy costs Pro.essional .ees Publication costs

Amnesty International Limited


1n.or"ation technolo&y costs Ad"inistration costs Gther costs

(a company limited by guarantee)

J 95: 93 1F100

13 915 41 1F351

o'ernance costs consist o. the costs o. the operation o. the 1nternational ECecuti'e Co""ittee alon& -ith its support sta.. and 1nternational Co""ittees; the Finance and Audit Co""ittee; the 1nternational Council Meetin&; audit .ees; operational audit costs and a share o. the support costs<

onations to Amnesty International Charity Limited

As indicated in the report o. the Directors; the acti'ities o. A"nesty 1nternational Charity !i"ited are "ostly undertaken on its behal. by the Co"pany< A"nesty 1nternational Charity !i"ited rei"burses the Co"pany .or carryin& on the co""issioned -ork to such eCtent as the directors o. A"nesty 1nternational Charity !i"ited "ay deter"ine in accordance -ith an a&ree"ent .irst si&ned in *une 1442; and recei'es the balance as a donation< +he Co"pany?s directors consider that the ser'ices -hich it has donated to A"nesty 1nternational Charity !i"ited are consistent -ith the ai"s o. the Co"pany< +he Co"pany pro'ided ser'ices to the Charity to the 'alue o. I21;401;000 (2004EI20;9::;000) -hich includes I11;939;000 (2004E I11;503;000) o. costs .or -ork done on behal. o. the Charity .or -hich it -as not rei"bursed and is there.ore &i.ted to the Charity<

10

7mployees and irectors


2010 E*000 2008 E*000 17;:45 1;:0: 1;5J3 21;1JJ 1;393 22F11@ 2008 10 137 : 122 5 19J 004

roup e"ployee costs (includin& director?s e"olu"ents) durin& the year a"ounted toE

)alaries )ocial security costs E"ployer Pension Contributions

1:;475 2;124 1;:73 22;479 )ta.. recruit"ent; trainin& and -el.are 972 23F40@ +he a'era&e nu"ber o. persons e"ployed by the roup durin& the year -as 575 (2004E 559)< Fundraisin& $esearch $elie. Ca"pai&nin& o'ernance )upport 2010 10 145 9 170 12 :2 050

+he allocation o. sta.. to cate&ories o. acti'ity has been re'ie-ed and only sta.. -orkin& -ithin operational support areas ha'e been allocated to M)upportN< +he nu"ber o. e"ployees -hose e"olu"ents durin& the year; includin& taCable bene.its in kind but not e"ployer pension contributions -ere o'er I90;000 -asE
2010 2008

Amnesty International Limited


I 90;000 7 70;000 I 70;000 7 :0;000 I :0;000 7 40;000 I100;000 7 110;000 I120;000 7 130;000 I130;000 7 150;000 I320;000 7 330;000 IJ30;000 6 J50;000

(a company limited by guarantee)

3 1 5 7 7 1 1 1

7 7 3 1 1 1 7 7

+he a&&re&ate 'alue o. co"pany contributions paid to the pension sche"e in respect o. the hi&her paid sta.. eCcludin& the directors o. the co"pany a"ounted to I29;372< +he re"uneration paid to the directors o. the Co"pany a"ounted toE
2010 E*000 1;234 127 1F344 2008 E*000 702 52 500

)alaries Pension contributions

+he a&&re&ate 'alue o. co"pany contributions paid to the pension sche"e in respect o. Directors? @uali.yin& ser'ices -as I129;77: (2004E I52;135)< )ince the appoint"ent o. ne- directors on 7 February 2010; no directors are accruin& bene.its under the de.ined contribution sche"e (2004E Ei&ht)< Fo directors are accruin& bene.its in relation to the pre'ious de.ined bene.it sche"e (2004E Fone)<

10

7mployees and irectors ; contin%ed


Directors? pension costs .or the year -ere as .ollo-sE Amo%nt ,E/ C Cordone MacFarlane C G?Cuanachain M Poole 1 2han 2 il"ore I10;3J7 I:;035 I7;3:1 I7;:50 I2:;933 IJ7;75J

+he directors? e"olu"ents sho-n abo'e included the .ollo-in& e"olu"ents and pension contributions .or the hi&hest paid directorE
2010 (I) J33;103 2:;933 2008 (I) 132;540 :;520

E"olu"ents Co"pany contributions to the pension sche"e

irectorsJ travel advances Directors recei'e ad'ances .ro" the Co"pany to co'er tra'el eCpenditure -hilst carryin& out their duties< )o"e o. these a"ounts "ay re"ain unutilised .or periods eCceedin& t-o "onths< As at 31 March 2010; the .ollo-in& tra'el ad'ances in relation to eC7directors o. the co"pany -ere due to L (to be rei"bursed by) the Co"panyE

Amnesty International Limited

(a company limited by guarantee)

2010 ,E/ Claudio Cordone ,idney (ro-n Col" / Cuanach0in Marcia Poole Mar% (yler 1rene 2han eor&e Mac.arlane 2ate il"ore
J;959 (2;J25) (1;713) (331) 7 7 7 7

2008 ,E/
J4: (1;93:) (52J) (200) (1;157) 541 (25:) (1;359)

irectorJs loans +he a"ounts disclosed belo- as o-in& .ro" eC7directors are unsecured 0O loans and -ere "ade to enable these indi'iduals to carry out their duties as directors< +he a"ount o-in& .ro" Mar% (yler -as -ith respect to a"ounts loaned .or settle"ent o. A) e"ploy"ent taC liabilities< Durin& the year I1J;020 -as -ritten o.. this loan balance it bein& deter"ined that this a"ount should ha'e been borne by the co"pany and -hich -as not there.ore o-ed by Mar% (yler<

10
irector

7mployees and irectors ; contin%ed


ate of loan 'alance o%tstanding as at 31 March 2008 ,E/
99;5:0 1;3J3 J9J 20;J05

Loan advances d%ring the year E


7 9;::0 7 7

Loan repaymentsG 6rite>offs d%ring the year E

'alance o%tstanding as at 31 March 2010 ,E/


7 J;J50 7 J;5:5

2ate il"ore Col" / Cuanach0in Marcia Poole Mar% (yler

Apr 200: Fo' 200: Fo' 200: )ep 2007

(99;5:0) (2;943) (J9J) (1J;020)

1n addition; .ro" February 2010; nine "e"bers o. the 1EC -ere appointed as Directors and incurred I9;71: in tra'el related eCpenditure< +he su" o. I1;457 -as paid to the Ada"s? ra""ar )chool .or the ser'ices o. Mr Peter Pack; the chair"an o. the 1EC<

11 Pension arrangements
+he Co"pany operates a pension sche"e; the A"nesty 1nternational )uperannuation )che"e (A1)); the )che"e)< +he )che"e co"prises t-o sections< +he .irst section contains all e"ployees -ho -ere not "e"bers o. the pre'ious de.ined bene.it sche"e and the Co"pany contributes to it at the standard rate o. 7O o. pensionable salaries; plus an additional 0<:O .or death in ser'ice pre"iu"s and 0<:O .or sche"e eCpenses< +he second section contains all e"ployees; and .or"er e"ployees -ho either ha'e retired or ha'e de.erred bene.its; -ho trans.erred .ro" the pre'ious de.ined bene.it sche"e (A"nesty 1nternational $etire"ents

Amnesty International Limited

(a company limited by guarantee)

(ene.its )che"e 6 A1$()); to the current de.ined contribution sche"e in 14::< +hese people ha'e .iCed or .inal salary &uarantees relatin& to ser'ice in the A1$() -hich &uarantees the" a "ini"u" pension and there.ore the Co"pany contributes at enhanced rates .or the"< E"ployees "ay "ake contributions up to a "aCi"u" o. 1JO o. their pensionable earnin&s at their o-n discretion; these additional contributions bein& "atched by the Co"pany to a "aCi"u" o. an additional 3O< +he assets o. the )che"e are held separately .ro" those o. the Co"pany< Current contributions are allocated to "e"bers on a "oney purchase basis< A sectionalisation bet-een the de.ined contribution and the de.ined bene.it ele"ents o. the )che"e -as carried out as at 9 April 2009< +his in'ol'ed the +rustees reclai"in& control o. all assets; includin& the assets in "e"bers? indi'idual "oney purchase account; that are backin& "e"bers? .inal salary &uarantees< +he +rustees no- hold all assets in respect o. "e"bers? .inal salary &uarantees centrally< +he disclosures as at 31 March 200: and 2004 and 2010 are in respect o. the de.ined bene.it ele"ent o. the )che"e only< Care should be taken -hen co"parin& -ith earlier disclosures as the historical practice -as to include the de.ined contribution section< +he pension cost .or the de.ined bene.it sche"e -as I521;000 (2004E I253;000)< +he pension costs .or the de.ined bene.it pension sche"e are treated in accordance -ith F$) 17< +he .ollo-in& ele"ents are char&ed to the )GFAE the ser'ice cost o. pension pro'ision relatin& to the period; to&ether -ith the cost o. any bene.its relatin& to past ser'ice (allocated to sta.. costs)D

11 Pension arrangements ; contin%ed


the net return on .inancin& -hich is a char&e e@ual to the increase in the present 'alue o. the )che"e liabilities and a credit e@ui'alent to the Co"panies? lon&7ter" eCpected return on assets (allocated to interest payable)D and the actuarial &ain or loss on the sche"es assets and liabilities (allocated to other reco&nised &ains and losses) +he di..erence bet-een the "arket 'alue o. the assets o. the sche"e and the present 'alue o. accrued pension liabilities is sho-n as an asset or liability on the balance sheet< 1n preparation .or the i"ple"entation o. Financial $eportin& )tandard Fo 17 (F$) 17) reportin& re@uire"ents; the actuarial 'aluation -as updated to 31 March 2010 by a @uali.ied independent actuary< +he "a%or assu"ptions used by the actuary .or the purposes o. this state"ent -ereE
At 31G3G2010 K $ate o. increase to &uaranteed pensions in pay"ent $ate o. increase o. de.erred pensions Discount rate 1n.lation assu"ption !i.e eCpectancy 3<00 J<00 J<J0 3<90 )1 tables pro%ected by year o. birth usin& the "ediu" cohort and a 1O pa underpin to .uture i"pro'e"ents At 31G3G2008 K 3<00 J<00 9<70 3<00 )1 tables pro%ected by year o. birth usin& the "ediu" cohort and a 1O pa underpin to .uture i"pro'e"ents At 31G3G200@ K 3<00 J<00 9<70 3<J0 00 tables pro%ected by year o. birth usin& the "ediu" cohort and a 1O pa underpin to .uture i"pro'e"ents

Amnesty International Limited

(a company limited by guarantee)

+he a"ounts reco&nised in the balance sheet and the eCpected rates o. return .or sche"e assets under this 'aluation -ereE
7Dpected long>term rate of ret%rn at 31G3G2010 K E@uities (incl property) (onds (incl cash) +otal .air 'alue o. assets Present 'alue o. sche"e liabilities De.icit in the sche"e A"ounts in the balance sheet !iabilities Assets Fet liability (9;4J:) > (9;4J:) (9;771) > (9;771) (J;0J9) > (J;0J9) 7<J0 5<7J 3air val%e of assets at 31G3G2010 E*000 :;:15 2;447 11;:11 (1:;794) (9;4J:) 7Dpected long>term rate of ret%rn at 31G3G2008 K 7<J0 J<00 3air val%e of assets at 31G3G2008 E*000 J;794 2;229 7;44J (15;799) (9;771) 7Dpected long>term rate of ret%rn at 31G3G200@ K 7<J0 J<J0 3air val%e of assets at 31G3G200@ E*000 9;5J0 2;530 :;::0 (13;439) (J;0J9)

11 Pension arrangements ; contin%ed


)che"e assets are taken at bid7'alue as at 31 March 2010 and 2004 and "id7'alue .or earlier years< )che"e assets as at 31 March 200: ha'e not been restated .ro" "id7"arket to bid 'alues< 7ffect on the Consolidated Statement of 3inancial Activities +he e..ect on the Consolidated )tate"ent o. Financial Acti'ities .or the year to 31 March 2010 was as follows)
2010 E*000 ECpected return on pension sche"e assets 1nterest on pension sche"e liabilities +otal a"ount char&ed -ithin net inco"in& L (out&oin&) resources Actuarial (loss)L&ain +otal a"ount (char&ed)Lcredited to the )tate"ent o. Financial Acti'ities J91 (4:2) (521) (7J:) ,1F158/ 2008 E*000 9:: (431) (253) (2;797) ,3F010/

+he Co"pany eCpects to contribute I1;051;:92 to the de.ined bene.it pension sche"e .or the co"in& year< +he cu"ulati'e total o. reco&nised actuarial &ains and losses is I7;1:5;000 as at 31 March 2010 (2004E I9;529;000)
Analy"i" o# t$e amount di"clo"ed a" actuarial gain" and lo""e" on de#ined bene#it pen"ion "c$eme: 2010 E*000 2008 E*000

Amnesty International Limited

(a company limited by guarantee)

Actual return less eCpected return on pension sche"e assets Chan&es in assu"ptions underlyin& the present 'alue o. the sche"e liabilities Actuarial (loss)L&ain reco&nised

2;541 (3;254) ,51@/

(2;740) 23 ,2F545/

C$ange" in t$e #air %alue o# t$e "c$eme a""et" are a" #ollo&":

2010 E*000
7;44J J91 2;541 442 (22:) 11F@11

2008 E*000
:;::0 9:: (2;740) 1;24J (7:) 5F881

Gpenin& .air 'alue o. sche"e assets ECpected return Actuarial &ain Additional E"ployer contributions (ene.its paid 3air val%e of scheme assets at the year end

+he additional e"ployer contributions durin& the accountin& period a"ounted to I442;2J0 and the e"ployer is currently eCpected to contribute I1;051;:92 .or the co"in& year<

11 Pension arrangements ; contin%ed


C$ange" in t$e pre"ent %alue o# t$e de#ined bene#it obligation are a" #ollo&": 2010 E*000 Gpenin& de.ined bene.it obli&ation 1nterest cost Actuarial loss (ene.its paid efined &enefit o&ligation at end of year (15;799) (4:2) (3;254) 22: (1:;794) 2008 E*000 (13;439) (431) 23 7: (15;799)

+he "a%or cate&ories o. sche"e assets as a percenta&e o. total )che"e assets are as .ollo-sE 2010 E@uities (incl property) (onds (incl cash) 7JO 2JO 100O 2010 E*000 +he actual return on the sche"e assets in the year 3;0J2 2008 70O 30O 100O 2008 E*000 (2;102)

+he .ollo-in& table sets out the history o. eCperience &ains and lossesE
+he a"ounts .or the current and pre'ious periods are as

Amnesty International Limited


.ollo-sE

(a company limited by guarantee)

2010 E*000 De.ined bene.it obli&ation )che"e assets )urplus L (de.icit) ECperience ad%ust"ents on sche"e liabilities ECperience ad%ust"ents on sche"e assets (1:;794) 11;:11 (9;4J:) (3;254) 2;541

2008 E*000 (15;799) 7;44J (9;771) 23 (2;740)

200@ E*000

2005 E*000

2004 E*000 (19;J99) 7;245 (4;272) (1;::7) (J59)

(13;439) (19;212) :;::0 (J;0J9) 3;030 (1;134) :;951 (7;J71) 1;052 347

As detailed abo'e; the roup ad"inisters a closed de.ined bene.it sche"e and operates a de.ined contribution pension sche"e< +he total pension costs .or both durin& the year includin& ad"inistration and other .ees totalled I2;147;000 (2004E I2;157;000)< E"ployer contributions outstandin& at the year end totalled I172;000 (2004E I107;000)<

12 Interest paya&le and similar charges


2010 E*000 roup interest payable and si"ilar char&es on bank loans and o'erdra.ts on pension .inance costs on .inance leases 212 521 105 535 2008 E*000 391 253 121 521

13 $et incoming G ,o%tgoing/ reso%rces


+he roup?s net inco"in&L(out&oin&) resources are arri'ed at a.ter char&in&L(creditin&)E

2010 E*000 Depreciation o. tan&ible .iCed assets Pro.it on disposal o. tan&ible .iCed assets Forei&n eCchan&e losses 1;174 0 1;023

2008 E*000 1;2:5 (:) 199

A%ditors Rem%neration
2010 2008

Amnesty International Limited

(a company limited by guarantee)

E*000 Fees payable to the &roup?s auditors .or the audit o. the &roup?s annual accounts Fees payable to other auditors Fees payable to the &roup?s auditors .or the audit o. A"nesty 1nternational Charity !i"ited?s annual accounts <otal a%dit fees Gther ser'ices <otal non>a%dit fees 7J 15 13 102 51 01

E*000 49 15 12 122 39 34

10 <angi&le fiDed assets


Mo'e"ents on the .iCed assets durin& the year -ereE
"ro%p 3reehold land and &%ildings E*000 Cost At 1 April 2004 Currency $e'aluation Additions DisposalsL1nsuranc e bond receipt At 31 March 2010 epreciation At 1 April 2004 Currency re'aluation Char&e .or the year Depreciation on disposals At 31 March 2010 $et &oo( val%e At 31 March 2010 Leasehold land and &%ildings E*000 Leasehold improve> ments E*000 #ffice f%rnit%re and eC%ipment E*000 Comp%ter eC%ipmen t E*000 Motor vehicles E*000 <otal

E*000

25;02: 7 9: (709) 23F385

243 (15) 7 7 258

50 (1) 1J (10) 00

5;331 3 :4 7 0F023

2;530 (J) 22J (3) 2F405

39 7 7 7 34

31;1J: (10) 347 (714) 30F@24

J;245 3 520 7 1F515

5J 1 9 7 12

34 7 2 7 01

2;220 5 34J 7 2F418

1;4J0 (2) 3J2 (12) 2F2@@

32 7 5 7 34

4;J:0 9 1;174 (13) 10F513

15F4@0

225

1F@00

340

>

20F053

Amnesty International Limited

(a company limited by guarantee)

Company

3reehold land and &%ildings E*000

#ffice f%rnit%re and eC%ipment E*000

Comp%ter eC%ipment E*000

Motor vehicles

<otal

E*000

E*000

Cost At be&innin& o. year Additions DisposalsL1nsurance proceeds At 31st March 2010 epreciation At be&innin& o. year Char&e .or the year At 31st March 2010 $et 'oo( ?al%e At be&innin& o. year At 31st March 2010 23;972 94 (709) 23F031 5;2:0 :1 7 0F341 2;39: 221 7 2F1@8 37 7 7 35 30;3J7 371 (709) 30F022

(J;1J:) (53J) ,1F183/

(2;177) (342) ,2F148/

(1;::4) (330) ,2F218/

(32) (5) ,34/

(4;2J9) (1;191) ,10F015/

1:;J15 15F002

2;103 1F582

574 350

J 1

21;101 18F401

)ee note 14 .or encu"brances<

11 Investments in S%&sidiaries
1n'est"ents co"priseE Percent age #6ners hip Cost at 31G03G2010 E*000 Editorial A"nistHa 1nternacional; )<!< sociedad unipersonal A"nesty 1nternational Asia7Paci.ic $e&ional G..ice !i"ited (EDA1) (A1AP$G!) 100O 100O 14 1 20 Cost at 31G03G2008 E*000 14 1 20

1n'est"ents co"prise the purchase cost; less any i"pair"ent in 'alue; as recorded in the .inancial state"ents o. A"nesty 1nternational !i"ited o. the share capital o. each subsidiary co"pany< Editorial A"nistHa 1nternacional; )<!< sociedad unipersonal; a co"pany incorporated in )pain; -as .or"ed in 14:9 .or the purpose o. translatin& A"nesty 1nternational publications into )panish and printin&; publishin& and distributin& translated -orks and other publications -ithin )panish speakin& countries< A"nesty 1nternational Asia7Paci.ic $e&ional G..ice !i"ited; a co"pany incorporated in >on& 2on&; -as .or"ed in 1440 .or the purpose o. or&anisin& the local copyin& and distribution o. A"nesty 1nternational publications< 1t also ser'es as a base .or research and de'elop"ent acti'ities<

Amnesty International Limited

(a company limited by guarantee)

A"nesty >u"an $i&hts Foundation !i"ited (A>$F!) is a A2 co"pany li"ited by &uarantee and thus there is no in'est"ent< >o-e'er A>$F! is e..ecti'ely controlled by A"nesty 1nternational !i"ited and is there.ore treated as a subsidiary< A su""ary o. inco"in& resources; resources eCpended; assets; liabilities and .unds .or the subsidiaries is presented belo-E

Incoming Reso%rces 2010 EJ000


7 AI AIAPR#L A2R3L 442 J79 255

Reso%rces 7Dpended 2010 EJ000


(423) (J79) (20:)

#ther recognised gainsGlosses 2010 EJ000


(3) 7 7

$et incoming G o%tgoing reso%rces 2010 EJ000


99 0 39

<otal assets 2010 EJ000 7 AI AIAPR#L A2R3L J39 307 307

<otal lia&ilities 2010 EJ000 (155) (72) (195)

<otal 3%nds 2010 EJ000 342 23J 153

14

#ther investments

A participatin& interest o. I1;119 is held in the (erlin Ci'il )ociety Center; an or&anisation set up to pro'ide ad'isory and support ser'ices .ro" er"any .or 1nternational Ci'il )ociety Gr&anisations< 1t is not an Associate o. A"nesty 1nternational !i"ited; A1! ha'in& no in'ol'e"ent in the strate&ic operatin& and .inancial policies o. the or&anisation -ith all transactions bein& on a co""ercial basis<

15
"ro%p Finished &oods

Stoc(
2010 E*000 10 2008 E*000 22

1@

e&tors

A"ounts sho-n as debtors .allin& due a.ter one year co"priseE


"ro%p 2010 Company 2010

2008

2008

Amnesty International Limited

(a company limited by guarantee)

E*000 A"ounts due .ro" )ections 1;1J0 1F110

E*000 250 200

E*000 1;1J0 1F110

E*000 250 200

A"ounts sho-n as debtors .allin& due -ithin one year co"priseE

"ro%p 2010 E*000 A"ount due .ro" A>$F! A"ounts due .ro" )ections Gther debtors Prepay"ents and accrued inco"e > 1;513 441 213 2F415

2008 E*000 7 3;322 927 919 0F141

Company 2010 E*000 192 1;513 J7J 213 2F343

2008 E*000 J90 3;322 J53 J:J 1F010

+he a"ounts due .ro" sections o'er all years include loans to sections< )o"e loans are interest bearin&; -ith rates either bein& .iCed or based on A2 !1(G$; and all ha'e indi'idual repay"ent schedules endin& .ro" -ithin the neCt .inancial year to durin& 2011<

18 Creditors! amo%nts falling d%e 6ithin one year


A"ounts sho-n as creditors .allin& due -ithin one year co"priseE

"ro%p 2010 E*000 (ank loans and o'erdra.ts Gther loans (.ro" )ections) +rade creditors !ennartB accountin& #A+ a"ount Gbli&ations under .inance leases Prepaid &rant .ro" A1C! De.erred contributions .ro" )ections +aCation and social security Gther creditors Accruals 1;144 1;195 4J1 194 J4 7 2;033 J:9 310 1;3:5 5F@11 2004 I?000 1;203 :J9 42J 195 5J0 41: 1;595 579 249 1;952 @F380

Company 2010 E*000 1;1:0 1;195 :19 194 J4 7 2;033 J33 310 1;3:5 5F40@ 2004 I?000 1;1J7 :J9 42J 195 5J0 41: 1;595 579 2:7 1;935 @F331

Amnesty International Limited

(a company limited by guarantee)

+he "o'e"ent on the de.erred contributions .ro" )ections .or both the is as .ollo-sE

roup and the Co"pany

2010 E*000 De.erred contributions .ro" )ections balance at 1 April 1nco"e recei'ed 1nco"e released to state"ent o. .inancial acti'ities De.erred contributions .ro" )ections balance at 31 March 1F040 5J;355 (55;77J) 2F033

2008 E*000 1F415 51;22: (51;3:1) 1F040

EDA1 has a "ort&a&e -ith (anco Central >ispanoa"ericano; )<A< .or the purchase o. its o..ices< +he R210;3J0 (I150;000) loan -as taken out on 15 April 1444 .or a period o. 12 years< +he loan liability as at 31 March 2010 totals I2J;:11 (2004EI33;077)< 1nterest is payable at M1(G$ (Madrid 1nterbank G..ered $ate) plus 0<7JO; re'ised on the anni'ersary o. the loan and -as 3<JO at the year end< +he book 'alue o. the o..ice pre"ises totals R293;000 (I23J;000) as at 31 March 2010 and hence the proportion o. the "ort&a&e to the 'alue o. the asset "ort&a&ed is J4<95O< +he Co"pany had a re'ol'in& credit line o. I1;7J0;000 -ith >)(C (ank plc at the year end< +his .acility -as secured by -ay o. a char&e a&ainst the .reehold properties at 177 and 2:737 Easton )treet< At the year7end IFil -as dra-n do-n on this .acility (2004E IFil)< )ince the balance sheet date this re'ol'in& credit line has been re"o'ed; it no lon&er bein& re@uired<

18 Creditors! amo%nts falling d%e 6ithin one year > contin%ed


Durin& the year repay"ents on the .acility to .inance the re.urbish"ent pro%ect -ere "ade< +he .acility is secured a&ainst the 'alue o. the properties< At the year end the balance o. this .acility -as I1;57J;000 (2004E I2;99J;000)< ()ee also note 20) Ap to 200: a repay"ent o. I1;757;000 -as obtained in relation to the re.urbish"ent o. the buildin&s; under -hat are kno-n as the !ennartB accountin& rules< +his #A+ is repayable in e@ual instal"ents and is due to be .ully repaid by Au&ust 201: ()ee also note 20)<

20 Creditors! amo%nts falling d%e after more than one year


A"ounts sho-n as creditors .allin& due a.ter "ore than one year co"priseE
"ro%p 2010 E*000 (ank loans Gther loans (.ro" )ections) !ennartB accountin& #A+ a"ount Gbli&ations under .inance leases 307 1;257 1;059 J5 2F410 Company 2010 E*000 24J 1;257 1;059 J5 2F402

2008 E*000 1;J0: 1;32: 1;179 111 0F123

2008 E*000 1;J0: 1;32: 1;179 111 0F123

Amnesty International Limited

(a company limited by guarantee)

+he interest rate on the bank loan is 1<JO o'er the bank?s (ase $ate< +he bank loan is repayable as .ollo-sE
"ro%p 2010 E*000 ,ithin one year (et-een t-o and .i'e years <otal &an( loan Company 2010 E*000

2008 E*000 1;203 1;J0: 2F511

2008 E*000 1;1J7 1;J0: 2F441

1;144 307
1F104

1;1:0 24J
1F051

+he security .or the bank loan is a le&al char&e &i'en by the Co"pany on .reehold properties at 2: 737 and 177 Easton )treet; !ondonD 5J757 $oseberry A'enue and 2J; 29; and 27 Easton )treet; !ondon< +he loans .ro" sections are all unsecured and interest bearin& at .iCed rates ran&in& .ro" 2O to 3O or 'ariable at 1O abo'e A2 !1(G$< +he loans are scheduled .or repay"ent at di..erent ti"es<

20 Creditors! amo%nts falling d%e after more than one year > contin%ed
!ennartB #A+ is repayable as .ollo-sE
"ro%p 2010 E*000 ,ithin one year (et-een t-o and .i'e years A.ter .i'e years Company 2010 E*000

2008 E*000 195 9J9 J20 1F300

2008 E*000 195 9J9 J20 1F300

194 979 370


1F211

194 979 370


1F211

21
"ro%p

Provisions
Restr%ct%ring EJ000 #ther EJ000 1;330 (951) 4@8 <#<AL EJ000 1;907 (527) 1F1@0

At 1 April 2004 Char&ed L $eleased to the state"ent o. .inancial acti'ities At 31 March 2010

277 215 081

Amnesty International Limited


Company At 1 April 2004 Char&ed L $eleased to the state"ent o. .inancial acti'ities At 31 March 2010

(a company limited by guarantee)

Restr%ct%ring EJ000 2:2 204 081

#ther EJ000 1;245 (90J) 4@8

<#<AL EJ000 1;J79 (349) 1F1@0

Restr%ct%ring Provision +he restructurin& pro'ision relates to e"ployee se'erance costs to be incurred as part o. the re7 or&anisation o. certain depart"ents o. A"nesty 1nternational !i"ited< 1t is eCpected that the "a%ority o. this eCpenditure -ill be incurred in the neCt 12 "onths< #ther Provisions +he other pro'ision balance as at 31 March 2010 relates to the pro'ision .or holiday pay ( roupE I9:4;000; Co"panyE I9:4;000) +he pro'ision .or holiday pay represents present obli&ations resultin& .ro" e"ployeesK ser'ices pro'ided to the balance sheet date; calculated based upon re"uneration rates that A"nesty 1nternational !i"ited eCpects to pay and -hich are eCpected to be settled -ithin 12 "onths o. the balance sheet date<

22
"ro%p

Share capital and f%nds


Anrestricted f%nds EJ000 Fund balances at 31 March 2010 are represented byE +an&ible .iCed assets Current assets Current and lon& ter" liabilities and pro'isions Pension liability <otal net assets at 31 March 2010 20;075 :;397 (11;9:4) (9;4J:) 8F580 7 ::5 7 7 @@0 20;075 4;2J1 (11;9:4) (9;4J:) 10F45@ Restricted f%nds EJ000 <otal EJ000

Company

Anrestricted f%nds EJ000 Fund balances at 31 March 2010 are represented byE +an&ible .iCed assets Current assets Current and lon& ter" liabilities and pro'isions Pension liability 14;929 :;131 (11;570) (9;4J:)

Restricted f%nds EJ000

<otal EJ000

7 751 7 7

14;929 :;:72 (11;570) (9;4J:)

Amnesty International Limited

(a company limited by guarantee)

<otal net assets at 31 March 2010

8F328

501

10F050

22

Share capital and f%nds > contin%ed

"ro%p Restricted f%nds +he restricted .unds are .unds &i'en .or speci.ic purposes< +he "o'e"ents on the restricted .unds durin& the year -ere as .ollo-sE <ransfer fromG,to/ %nrestricted f%nds
7 7 7 7 7 7 7 7 (951) 7 7 7 (7) 7 (4)

1 April 2008
A1 For-ay A"erican *e-ish ,orld )er'ice A1 Den"ark EuropeAid A1 Finland >u"an $i&hts Place"ent Fund A1 France A1 er"any >u"an $i&hts Foundation 7 Make )o"e Foise 2a"pala >u"an $i&hts De.enders Mauro +unes MacArthur Foundation (Mosco-) Ma%or Pro%ectsE )tandin& Fund .ro" )ections A1 A)AE ,ar on +error Ficholas Ca&e (A.rica Pro%ects) De.enders 7 7 31 7 7 10 201 7 75: (4) 7 1: 7 (7) 4

Income
93 120 20 251 4 7 1:J 1: 255 7 197 42 7 7 7

7Dpendit%re
91 1: J1 5 4 7 2:J 1: 20: 1 7 :: 7 7 7

31 March 2010
2 102 7 237 7 10 101 7 153 (10) 197 22 7 7 7

Amnesty International Limited


A1 Fetherlands Gpen )ociety eor&ia Foundation $elie. Funds GA2 Foundation Dutch )pecial Pro&ra" on A.rica A1 )pain A1 )-eden A1 )-itBerland A1 Anited 2in&do" #an&uard Charitable Endo-"ent Pr A1 Charity

(a company limited by guarantee)

2J 4 (54) 7 5 7 52 12 7 104 7 1F140

J1 7 7 12 7 99 7 7 7: 13 10;174 11F11@

52 : 7 12 3 92 5: 710 7: J2 10;174 11F835

7 7 54 7 7 7 7 705 7 7 7 103

35 1 7 7 1 5 (9) 9 7 70 7 @@0

AI $or6ay +he &roup recei'ed .unds .ro" the A1 For-ay )ection durin& the year totallin& I93;000< +his .und is considered restricted as it "ay only be used .or the A"nesty 1nternational >u"an $i&hts De.enders in Mosco- pro%ect; A"nesty 1nternational?s hu"an ri&hts education -ork and the -ork o. the 1nternational Mobilisation +rust<

22

Share capital and f%nds > contin%ed

+he 1nternational Mobilisation +rust (1M+) is a pro%ect operated -ithin A"nesty 1nternational !i"ited speci.ically to support the de'elop"ent o. operations in s"aller A"nesty sections and structures particularly in the lobal )outh and East< American =e6ish Iorld Service +he &roup recei'ed .unds .ro" the A"erican *e-ish ,orld )er'ice durin& the year totallin& I120;000< +his .und is considered restricted as it "ay only be used to .und A"nesty 1nternational?s !esbian; ay; (iseCual and +rans&ender pro&ra""e< AI enmar( +he &roup recei'ed .unds .ro" the A1 Den"ark )ection durin& the year totallin& I20;000< +his .und is considered restricted as it "ay only be used to .und the -ork o. the 1nternational Mobilisation +rust< 7%ropeAid +he &roup recei'ed .unds .ro" EuropeAid durin& the year totallin& I251;000< +his .und is considered restricted as it "ay only be used to .und A"nesty 1nternational?s Education .or >u"an Di&nity pro%ect -hich runs .ro" 1 March 2010 to 2: February 2013< AI 3inland +he &roup recei'ed .unds .ro" the A1 Finland )ection durin& the year totallin& I4;000< +his .und is considered restricted as it "ay only be used to .und the -ork o. the 1nternational Mobilisation +rust< AI 3rance +he &roup recei'ed .unds .ro" the A1 France )ection durin& the year totallin& I1:J;000< +his .und is considered restricted as it "ay only be used .or certain A"nesty 1nternational pro%ects includin& Econo"ic $elations; eor&ia Crisis; eor&ia E)C$ o. 1nternally Displaced People and Si"bab-e >u"an $i&hts De.enders a"on&st others<

Amnesty International Limited

(a company limited by guarantee)

AI "ermany +he &roup recei'ed .unds .ro" the A1 er"any )ection durin& the year totallin& I1:;000< +his .und is considered restricted as it "ay only be used to .und the -ork o. the 1nternational Mobilisation +rust< 2%man Rights 3o%ndation +he &roup recei'ed .unds .ro" A"nesty >u"an $i&hts Foundation durin& the year totallin& I255;000< +his .und is considered restricted as it "ay only be used .or the ad'ance"ent o. A"nesty 1nternational?s Ani'ersal Declaration o. >u"an $i&hts Ca"pai&n by lobbyin& .or the speedy deploy"ent o. a peacekeepin& .orce to Dar.ur and the .unds and e@uip"ent to support the "ission and the arrest o. )udanese o..icials indicted .or -ar cri"es by the 1nternational Cri"inal Court (Mthe Dar.ur Pro%ectN)< Lampala 2%man Rights efenders +he &roup recei'es .unds .ro" 'arious A"nesty 1nternational )ections to be used solely .or pro'ision o. relie. to needy 'icti"s o. breaches o. hu"an ri&hts< +he .und balance is in de.icit as at 31 March 2010 as resources eCpended in the current year eCceeded inco"in& resources< +he de.icit balance o. the .und is eCpected to be reco'ered by inco"e recei'ed in the .uture< Ma%ro <%nes +he &roup recei'ed .unds .ro" Mauro +unes durin& the year totallin& I197;000< +his .und is considered restricted as it "ay only be used to .und A"nesty 1nternational?s pro&ra""e o. -ork on the A"ericas bet-een 1 April 2010 and 31 March 2011<

22 Share capital and f%nds > contin%ed


MacArth%r 3o%ndation +he &roup recei'ed .unds .ro" the MacArthur Foundation durin& the year totallin& I42;000< +his .und is considered restricted as it "ay only be used to .und A"nesty 1nternational?s Mosco- G..ice< AI $etherlands +he &roup recei'ed .unds .ro" the A1 Fetherlands )ection durin& the year totallin& IJ1;000< +his .und is considered restricted as it "ay only be used .or the A"nesty 1nternational pro%ect on ,o"en >u"an $i&hts De.enders in 1ra@ and to .und the )pecial Ad'isor .or A.rica and the ro-th E'aluation< #a( 3o%ndation +he &roup recei'ed .unds .ro" the Gak Foundation durin& the year totallin& I12;000< +his .und is considered restricted as it "ay only be used to .und A"nesty 1nternational?s -ork utilisin& satellite i"a&ery and eo&raphic 1n.or"ation )yste"s ( 1)) technolo&y to docu"ent (ci'il and political) hu"an ri&hts crises in the &lobal )outh< AI Spain +he &roup recei'ed .unds .ro" the A1 )pain )ection durin& the year totallin& I99;000< +his .und is considered restricted as it "ay only be used to .und the -ork o. the 1nternational Mobilisation +rust< AI S6eden +his .und is considered restricted as it "ay only be used to .und the -ork o. the 1nternational Mobilisation +rust and .or >u"an $i&hts $elie. pro&ra""es< AI S6it+erland +he &roup recei'ed .unds .ro" the A1 )-itBerland )ection last year totallin& I705;000 -hich due to initial lack o. clarity on its application -as recorded as unrestricted inco"e at that ti"e< Gn subse@uently clari.yin& the purpose -ith A1 )-itBerland it -as con.ir"ed that these -ere restricted .unds -ith the speci.ic ai" o. assistin& A1 A)A in its de'elop"ent; hence the trans.er .ro" the unrestricted .unds to the restricted .und< 1n addition; this .und is also considered restricted as it "ay only be used .or

Amnesty International Limited

(a company limited by guarantee)

certain A"nesty 1nternational pro%ects (Colo"bia Econo"ic Actors and Si"bab-e >u"an $i&hts De.enders) and to .und the -ork o. the 1nternational Mobilisation +rust< AI Anited Lingdom +he &roup recei'ed .unds .ro" the A1 Anited 2in&do" )ection durin& the year totallin& I7:;000< +his .und is considered restricted as it "ay only be used .or A"nesty 1nternational?s QAssess"ent to Distribution? task.orce< ?ang%ard Charita&le 7ndo6ment Program +he &roup recei'ed .unds .ro" the #an&uard Charitable Endo-"ent Pro&ra" durin& the year totallin& I13;000< +his .und is considered restricted as it "ay only be used to .und A"nesty 1nternational?s Discri"ination in Europe pro&ra""e< Relief 3%nds +his .und is considered restricted as it "ay only be used to pro'ide relie. assistance to prisoners o. conscience or 'icti"s o. other serious hu"an ri&hts 'iolations -ho ha'e not used or ad'ocated 'iolence< A trans.er .ro" unrestricted .unds in the year has re"o'ed the de.icit balance .ro" the pre'ious .inancial year; no "ore inco"e bein& eCpected in the .uture< AI Charity +he &roup recei'ed .unds .ro" the Charity durin& this year .or -ork per.or"ed by the Co"pany on behal. o. the Charity (see note 4)< +his .und is considered restricted as it "ay only be used to .und charitable acti'ities<

23 <ransfer &et6een 3%nds


+he trans.er bet-een .unds o. I103;000 .ro" the unrestricted .und to the restricted .unds is co"prised o. trans.er .ro" unrestricted .und to restricted .und o. I705;000 representin& the additional 'oluntary contribution .ro" A1 )-itBerland -hich -as recorded as unrestricted inco"e in the pre'ious year due to lack o. clarity on the application o. the .unds at the ti"e; a trans.er o. I951;000 to the unrestricted .und .ro" the >u"an $i&hts Foundation7Make )o"e Foise to o..set a&ainst eCpenditure "ade in pre'ious years; trans.er o. I54;000 to the restricted .unds to o..set the de.icit balance o. the $elie. .unds and other .unds<

20 3inance and operating leases


Finance lease co""it"ents co"prise obli&ations payableE

"ro%p 2010 E*000 ,ithin one year ,ithin t-o to .i'e years J4 JJ 115 2008 E*000 5J0 110 J90

Company 2010 E*000 J4 JJ 115 2008 E*000 5J0 110 J90

Co""it"ents under operatin& leases to pay rentals durin& the year .ollo-in& the year o. these accounts .or the roup are &i'en in the table belo-; analysed to the period in -hich the lease eCpiresE

Amnesty International Limited

(a company limited by guarantee)

"ro%p

2010 Land M &%ildings E*000

2008 Land M &%ildings E*000 5:

ECpirin& durin& the neCt year

+he co"pany held no co""it"ents under operatin& leases as at 31 March 2010 (2004E Inil)<

21 Capital and other commitments


At 31 March 2010 the roup and Co"pany had no co""it"ents .or .uture capital eCpenditure not already pro'ided in the .inancial state"ents (2004E IFil .or roup and Co"pany)< +he roup pro'ides support to A1 Country )ections pri"arily in the &lobal )outh and East throu&h the pro'ision o. &rants .or research; publications and ca"pai&nin& acti'ities< At the balance sheet date the charity had conditional &rant co""it"ents that ha'e not been accrued in the accounts as the criteria relatin& to pay"ent in subse@uent years ha'e not been "et; as .ollo-sE

Section

<otal ,E/
92;20: 34;394 19:;J:7 193;345 2J;1:3 J:;:J2 17J;749 55;909 107;3J3 34;231 143;413 55;:02 252;050 144;74: 79;::: 70;:0: 9;5JJ

A1 A1 A1 A1 A1 A1 A1 A1 A1 A1 A1 A1 A1 A1 A1 A1 A1

Ar&entina (enin (urkina Faso Chile Cote DK1'oire hana P. Mali Mauritius MeCico Mon&olia Morocco Fepal Para&uay Peru Philippines Poland Puerto $ico

Amnesty International Limited


A1 A1 A1 A1 A1 A1 A1 A1 A1 )ene&al )ierra !eone )lo'akia )lo'enia )outh A.rica +o&o +unisia +urkey Aru&uay

(a company limited by guarantee)

52;7:1 1J;:7J J2;459 25;J5J 2J;1:4 59;4:5 24;349 1J0;447 54;:2J 2F115F@21

All co""it"ents are payable -ithin t-el'e "onths< A"nesty has entered into nine .or-ard eCchan&e contracts durin& the year to hed&e .or-ard currency eCposure on .uture pro&ra""e eCpenditure< +hese contracts to purchase Euros (R) usin& )terlin& ( (P) are each .or one "onth at RL (P rates bet-een 1<1500 and 1<1520< At the balance sheet date a co"bined purchase 'alue o. R11;700;000 re"ained on these nine contracts representin& around 70O o. .orecast R inco"e to Dece"ber 2010< )ecurity is re@uired by the A2 clearin& counterparty .or these contracts and is pro'ided under an a&ree"ent rene-ed in 2004 on the .reehold property held by A"nesty at Easton )treet; !ondon< +his a&ree"ent allo-s A"nesty to hed&e an ele"ent o. its currency eCposure throu&h the use o. .or-ard eCchan&e contracts; -hilst not dra-in& on cash holdin&s to support collateral re@uire"ents<

24 Related Party <ransactions


As described in the report o. the directors and note 1; the Co"pany is .unded by )ections in the -orld-ide A"nesty 1nternational "o'e"ent< +he Co"pany also has arran&e"ents -ith )ections; the A"nesty 1nternational Charity !i"ited and the Co"pany?s subsidiaries on an ar"?s len&th basis< +he transactions -ith )ections and the A"nesty 1nternational Charity !i"ited durin& the year; and the balances due to or .ro" the" at the year end; are disclosed in the rele'ant notes to the .inancial state"ents< Ansecured 0O loans -ere both "ade to certain directors o. A"nesty 1nternational durin& the .inancial year ended 31 March 2010 or subsisted durin& the year< +hese loans are separately disclosed in note 10; E"ployees and Directors; to the .inancial state"ents<

25 Cash flo6 information


Reconciliation of net movement in f%nds to net cash inflo6s from operating activities

Amnesty International Limited

(a company limited by guarantee)

2010 E*000 Fet "o'e"ent in .unds Currency translation di..erence Depreciation ain on disposal o. .iCed assets (1ncrease)Ldecrease in stocks (1ncrease) decrease in debtors 1ncrease L (decrease )in creditors 1ncreaseL(decrease) in pro'isions 1ncreaseL(decrease) in pensions liability 1n'est"ent inco"e 1nterest payable +aCation $et cash inflo6 from operating activities 543 19 1;174 0 12 1;03: (3JJ) (527) 1:7 (J:) 319 27 2F02@

2008 E*000 1;007 (109) 1;2:5 (J) (J) (1;003) 1;352 2:7 1;71J (129) 5:2 1 0F@53

Reconciliation of net cash flo6 to movement in net f%ndsG ,deficit/

2010 E*000 1ncrease in cash and cash e@ui'alents in the year Cash in.lo-L(out.lo-) .ro" increase in debt and lease .inancin& Movement in net f%nds $et f%ndsG,deficit/ at 1 April $et f%ndsG,deficit/ at 31 March :04 1;7JJ 2F140 54 2F400

2008 E*000 2;171 1;JJ2 3F523 ,3F405/ 54

25

Cash flo6 information > contin%ed

Analysis of net f%nds G ,deficit/

2008 E*000 Cash in hand; at bank G'erdra.ts 5;97J (10)

Cash flo6 E*000 744 10 @08

2010 E*000 J;575 7

Debt due a.ter one year Debt due -ithin one year Finance leases due a.ter one year Finance leases due -ithin one year

(2;9:5) (1;355) (111) (5J0)

1;331 (25) J7 341 1F511

(1;3J3) (1;39:) (J5) (J4)

Amnesty International Limited


<otal

(a company limited by guarantee)

54

2F140

2F400

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