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2023-03-31-accounts

Company Number: 02774071

The Redress Trust Limited Trustees Annual Report 2022-23

redress.org

INTRODUCTION ................................................................................................................................................. 3 A. TRUSTEES ANNUAL REPORT .......................................................................................................................... 4 2025 STRATEGY ...................................................................................................................................................... 4 ACHIEVEMENTS AND IMPACT ...................................................................................................................................... 4 PUBLICATIONS ......................................................................................................................................................... 8 OBJECTIVES AND PLANS FOR THE FUTURE ...................................................................................................................... 8 GOVERNANCE AND MANAGEMENT ............................................................................................................................ 11 OUR SUPPORTERS .................................................................................................................................................. 14 ABOUT REDRESS .................................................................................................................................................. .15 FINANCIAL REVIEW .................................................................................................................................................17 B. INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS AND TRUSTEES OF THE REDRESS TRUST .................. 20 C. FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] MARCH 2023 .............................................................. 24 STATEMENT OF FINANCIAL ACTIVITIES..........................................................................................................................24 BALANCE SHEET.......................................................................................................................................................25 STATEMENT OF CASH FLOWS........................................................................................................................................26 NOTES TO THE FINANCIAL STATEMENTS .........................................................................................................................27

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INTRODUCTION

This year REDRESS celebrated 30 years since it was founded on Human Rights Day on 10 December 1992. While there have been many improvements in the legal structures and protections against torture in that time, REDRESS is needed now more than ever before. Torture and other forms of inhuman and degrading treatment are sadly all too frequent, both in conflicts such as Ukraine and Sudan, but also in everyday police stations, at protests, and against refugees and migrants.

This report presents the work that REDRESS delivered in 2022-23, and the impact that the charity achieved. In the UK we drew attention to the problem of state hostage-taking as a form of torture, and progressed political commitments to create a legal right to consular assistance.

We developed a new area of work to bring survivor communities into the heart of advocacy against torture. Internationally we challenged torture in Sudan, Ukraine, Egypt, and elsewhere. We promoted Magnitsky sanctions as a form of interim reparations that can be used to identify perpetrators of torture, and proposed new laws to allow for the repurposing for frozen assets as reparations for survivors. We challenged the torture of protesters and others who dissent in Belarus, Sudan, Zimbabwe, and Nigeria. Through several projects we pushed for accountability and reparation for discriminatory torture, including for victims of conflict-related sexual violence in Myanmar, Chad, and Cambodia, and for survivors of LGBTIQ+ torture across Africa. We strengthened the anti-torture movement to use strategic litigation against torture and obtain reparation.

Throughout the year REDRESS has delivered the plan for growth that the trustees agreed in 2019, and has grown to 35 staff and fellows. This careful development of REDRESS has allowed us to strengthen our capacity in areas such as finance, communications, and fundraising, so as to support more project staff, enabling REDRESS to deliver all the projects anticipated in the 2025 Strategy. This means that during the year we were able to start several new projects and deliver a balanced programme of work across all of our strategic priorities, and also to respond to developments such as the situation in Ukraine. Having achieved the planned growth, we will focus on consolidation, to strengthen our operations and management to ensure we can effectively deliver at a larger scale.

This year also saw the retirement of our Chair, Paul Lomas, as well as that of two of our long-standing trustees, Reverend Nicholas Mercer and Baroness Vivien Stern. We are enormously grateful for their dedication, expertise, and support through an important time for REDRESS. In particular, we thank Paul Lomas for helping guide the charity during a period of change and growth. The Board was joined by Sara Hossain, Andrew Songa, and Ceri Thomas, continuing to broaden the experience amongst the trustees. We were also pleased to welcome two new Patrons: Baroness Frances D’Souza, who returns several years after her previous role as a Trustee and Director, and Lilianne Ploumen. We were sorry to hear of the death of Dame Vivienne Westwood, also a patron of REDRESS, who had promoted the cause of human rights throughout her career.

As we mark a pivotal anniversary, REDRESS is in a strong position to build on the reputation and achievements that were carefully developed over three decades by the hard work of its staff and the commitment of the torture survivors that we represent. We look forward to consolidating our growth, and focusing on how we can better achieve justice and reparation for survivors of torture.

Sir Malcolm Evans, Chair Rupert Skilbeck, Director

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A. TRUSTEES ANNUAL REPORT

REDRESS is an international human rights organisation that delivers justice and reparation for survivors of torture, challenges impunity for perpetrators, and advocates for legal and policy reforms to combat torture. Our cases respond to torture as an individual crime in domestic and international law, as civil wrong with individual responsibility, as a human rights violation with state responsibility. Our approach is strategic, so that as well as representing an individual we target the policy reasons that enabled the torture to take place, by building a campaign that uses policy advocacy, community participation, and communications to influence change. This report provides information on our activities from 1 April 2022 to 31 March 2023.

2025 Strategy

The Articles of Association (2020) define the objects and purpose of the charity which are to obtain redress through legal assistance, to provide assistance to states prosecuting torturers, and to procure the abolition of torture. The Articles of Association are also the governing document of the charity. The vision of REDRESS is a world without torture, and the mission is to deliver justice and reparation for survivors of torture, challenge impunity for perpetrators, and advocate for legal and policy reforms to combat torture.

The REDRESS 2025 Strategy sets out the current priorities for the charity, with specific deliverables developed each year by the staff and the board for each of the programme areas. The Strategy identified three primary methods that REDRESS deploys to achieve impact: holistic strategic litigation against torture, policy advocacy, and communications and media. The Strategy also sets out the core values of REDRESS, which are to deliver a survivor-centred approach, to work through collaborative partnerships, and to develop expertise and foster innovation.

REDRESS deploys three main methods of work to deliver our activities and achieve impact:

Achievements and Impact

There has been significant progress towards our strategic goals in all five of our programme areas.

Justice: We pursue legal claims for survivors and the prosecution of perpetrators

Consular Assistance. The issue of state hostage-taking , which REDRESS helped to draw attention to in part through Nazanin Zaghari-Ratcliffe's case, continued to gather momentum. The G7 Leaders’ Communique called on Iran to end its arbitrary detention of foreign nationals for diplomatic leverage. Following advocacy by REDRESS the UK Foreign Affairs Committee opened a new inquiry into the issue. REDRESS’ Director gave oral evidence to the Committee which reported in May 2023. Drawing directly from briefings by REDRESS, the UK Shadow Foreign Secretary, David Lammy, pledged that, if elected,

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Labour will legislate for a new legal right to consular assistance . This was covered by the Guardian, referring to REDRESS’s work.

Communities. REDRESS published a ground-breaking report Whose Justice? Reflections from UK-Based Survivors of Torture on what justice means for survivors of torture in the UK. The report reflects the views expressed through direct consultations with survivors or their family members on the concept of justice and the challenges they face to access reparations in the UK. Its findings were endorsed by Juan Méndez, the former UN Special Rapporteur on Torture and a torture survivor himself, in its preface. To mark Human Rights Day in December 2022, REDRESS published a Guide to Justice, Accountability and Reparations for Survivors of Torture in English and Arabic, providing survivors of torture with accessible information on legal routes to accountability . We also published new resources on our website with guidance for survivors and front-line providers on a range of topics, including legal, financial, and medical support. REDRESS held a first survivor-centred advocacy event in the UK Parliament, presenting a Manifesto drafted by survivors of torture, with their recommendations to the UK Government to improve access to justice for survivors of torture.

Justice in Sudan. In 2022 Sudan’s de facto military leaders announced the lifting of an ongoing state of emergency, as REDRESS had repeatedly recommended, included in a detailed analysis of arrests conducted under emergency powers . REDRESS drew attention to the risk of torture in detention, which increased following the coup in early 2023. REDRESS received significant media attention for our work highlighting ongoing human rights violations (see also here and here), and briefed high-level diplomats on the state of emergency, including the UK Special Envoy to Sudan. REDRESS delivered two workshops with more than 25 Sudanese partners and civil society representatives, focusing on strategic priorities and capacity building in the areas of legal reform and organisational strengthening. REDRESS published the first in-depth briefing on Sudan’s rules of procedure and the exclusionary rule for torture and continued to receive media attention for its work on accountability.

Justice in Egypt. Following submissions by REDRESS together with partners, as well as our participation in a subsequent NGO briefing, the UN Human Rights Committee concluded that torture in Egypt is widespread and systematic . REDRESS published a blog highlighting the findings, which support REDRESS’ analysis in an upcoming report on torture in Egypt.

Justice International. For over a year, REDRESS has accompanied partners from APRODEH (Peru) and relatives of the students disappeared in the emblematic case of La Cantuta (Peru), in locating the remains of their loved ones in the UK, a key element of reparation. In February 2023, REDRESS accompanied APRODEH and one of the relatives to a forensic archive in Birmingham to oversee the transfer of the remains of some victims from the case, which forensic experts later identified as the remains as four of the disappeared students, closing the relatives’ 30 years cycle of search for the truth.

Reparation: We deliver remedies and reparation for survivors

Sanctions . In response to pressure from MPs supported by REDRESS and other NGO partners, the UK Government improved the operation of its sanctions regime by increasing the size of the Foreign, Development, and Commonwealth Office’s sanctions team, simplifying the legislative framework, and improving mechanisms for international coordination. The reforms met several of the policy goals set by the APPG on Magnitsky Sanctions, for which REDRESS acts as secretariat. The Financial Times featured a new report by REDRESS and the UK Anti-Corruption Coalition that analysed the UK's use of the anti-corruption sanctions regime and made recommendations for improvement. The UK APPG on Magnitsky Sanctions, supported by REDRESS, held a debate in the UK Parliament , highlighting the UK Government’s failure to use Magnitsky sanctions effectively and identifying 31 perpetrators from seven countries to be sanctioned. This was informed by REDRESS’s report – UK Magnitsky Sanctions: Stuck in First Gear? – and covered by the Guardian. Shortly after the debate, two individuals identified by the APPG were sanctioned by the UK for their involvement in the suppression of opponents of the war in

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Ukraine. Following this advocacy the UK Government announced 30 new sanctions designations on 9 December 2022, several of which had been proposed by civil society in collaboration with REDRESS and the UK Anti-Corruption Coalition. The UK Foreign Secretary also committed to taking more decisive action by more use of targeted sanctions.

Asset Recovery. Responding to a question drafted by REDRESS for the UK Foreign Affairs Committee, the then UK Foreign Secretary Liz Truss confirmed her support for using frozen Russian assets as reparations for victims of war crimes in Ukraine. This was reported in the Guardian. REDRESS published a briefing and is working with MPs to press the UK government to explore ways of legally confiscating Russian assets frozen under sanctions. We briefed civil servants from the UK Home Office, Foreign Office and Treasury on our draft law to enable the confiscation of assets frozen under sanctions for repurposing as reparations for survivors. We also presented the proposal to Labour frontbench MPs with a view to securing a commitment in the Party’s manifesto.

International Standards. REDRESS and partners launched the new Belfast Guidelines on Reparations in Post-Conflict Societies , addressing the implementation gap between the rights and principles set out in international law and the delivery of reparations to victims. REDRESS and the Convention against Torture Initiative held a workshop in The Gambia to encourage the government to investigate and prosecute torture . The workshop helped identify necessary legislative, institutional, and policy reforms, such as the urgent introduction of the anti-torture bill (that was subsequently passed by the Gambian Parliament), training of law enforcement, and creation of a protection mechanism for victims and witnesses.

Dissent: We challenge torture used to suppress activism and protest

Enforced Disappearance in Africa. REDRESS filed emblematic cases related to enforced disappearance in Zimbabwe, Kenya, and Sudan, with the goal of providing justice to victims and developing regional caselaw on the issue. Following three years of work led by REDRESS and partner organisations from Algeria, Libya, Sudan, and Zimbabwe, in May 2022 the African Commission adopted the regional guidelines on enforced disappearance , the first African instrument to eradicate and prevent enforced disappearances, and to improve the situation of victims by offering guidance for African States to prevent and protect against enforced disappearance.

Protest . Following submissions by REDRESS and partners to the UN Special Rapporteur on Torture and the UN Working Group on Arbitrary Detention on 6 March 2023 eight pro-democracy protestors in Sudan were acquitted in criminal proceedings and released from detention, having been targeted with unsubstantiated criminal allegations and tortured while in detention. We worked with the International Accountability Platform for Belarus to document the widespread and systematic torture against protesters in the run-up to the 2020 presidential election, encourage prosecutions under universal jurisdiction, promote a survivor-centred approach to universal jurisdiction prosecutions, and to facilitate collaboration between national and international human rights groups working on Belarus. The IAPB helped advance accountability efforts and justice for victims and survivors in Belarus, with information and evidence provided to the UN High Commissioner for Human Rights, which concluded in a report to the UN Human Rights Council in March 2023, that the human rights violations in Belarus may constitute crimes against humanity . The Platform has collected information and evidence from over 2,300 survivor-victims and witnesses and over 750,000 open-source intelligence files. We challenged the torture and unlawful killings that took place around the Lekki Bridge Protest in Nigeria , supporting Magnitsky Sanctions against the perpetrators, and a legal challenge at the ECOWAS Community Court of Justice.

Discrimination: We challenge torture used against marginalised and excluded minorities

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Sexual and Gender-Based Violence. REDRESS, together with local partner Advocacy Forum Nepal, obtained an important decision by the UN Human Rights Committee in favour of the family of Reena Rasaili, a 16-year-old girl who was raped, tortured and killed by the Nepalese army in 2004, during the internal conflict. The Committee found Nepal responsible and ordered significant reparations , including compensation to the family and legal reforms.

Reparations for CRSV. REDRESS conducted a field mission to Thailand and interviewed more than 10 activists from Myanmar (in exile) and others working with victims of conflict-related sexual violence (CRSV) to gather input for a report on avenues for reparations. REDRESS and the Global Survivors’ Fund later launched the study Beyond Survival as the first comprehensive report to identify opportunities for reparations for survivors of CRSV in Myanmar . REDRESS staff also travelled to Cambodia and participated in an event organised by the Extraordinary Chambers in the Courts of Cambodia on the residual functions of the Court and the scope for a residual mechanism to deliver reparations for CRSV survivors. REDRESS and the Global Survivors’ Fund held a ground-breaking event in October at the African Commission on reparation for victims of CRSV in Africa. The event was co-created with survivors who also advocated for their rights before the Commission, persuading Commissioners to make a public pledge on the right to reparation for survivors of CRSV in Africa.

LGBTIQ+ Torture. We launched a cutting-edge report UNEQUAL Justice: Accountability for Torture Against LGBTIQ+ Persons in Africa , highlighting the torture of LGBTIQ+ people in Africa and the challenges victims face to secure accountability, and considered by the UN Independent Expert on sexual orientation and gender identity, Víctor Madrigal-Borloz, as “an extremely important contribution to the knowledge stock available to the international community” in this area. REDRESS delivered a workshop with 10 LGBTIQ+ activists from the Lesbian and Gay Association of Liberia (Legal Liberia) to share best practice on how to document violence against LGBTIQ+ persons as a form of torture and the international standards to prevent and respond to such treatment. The Government of Peru finally realised one of the substantive reparations ordered by the Inter-American Court of Human Rights in the case of Azul Rojas Marín in a public ceremony in which the State formally recognised its responsibility for Azul’s torture and apologised to her . Government representatives committed to implementing other relevant parts of the judgment, such as a protocol for effective investigations into LGBTIQ+ violence, and also paid part of the compensation owed to Azul.

Solidarity: We support and strengthen the anti-torture movement

Istanbul Protocol. Together with partners, REDRESS participated in the launch of the updated Istanbul Protocol , the global standard for documenting and investigating torture and ill-treatment . The launch followed six years of revisions and drafting, during which REDRESS helped revise the section on legal standards. Our work was featured in The Lancet.

Workshops on Strategic Litigation. REDRESS held four online workshops for partners NGOs in Africa, Asia and Latin America, covering case management, digital security, and evaluation of impact. We also delivered workshops in South Africa and Malawi on strategic litigation against LGBTIQ+ torture, that were held in collaboration with our partners Access Chapter 2 and CEDEP, designed to enhance the strategic litigation skills of our partners and to mentor potential individual cases and campaigns. In February 2023, REDRESS hosted a four-day workshop in Istanbul for Sudanese lawyers, doctors, and trauma specialists covering effective investigations of torture.

Legal Practice. REDRESS published two further Practice Notes to share good practice relating to legal claims against torture, one on Case Management and Digital Security , and one on the Evaluation of Strategic Litigation of Torture . We developed a new project to enhance the reparations practice of our solidarity partners around the world, to encourage better outcomes for survivors involved in strategic litigation.

Publications

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We published eight major reports, 14 briefings and guides, two practice notes, the 2022 Annual Review, and three REDRESS bulletins. The reports included:

Objectives and Plans for the future

The first table below sets out the objectives that were set in January 2022 for each programme and agreed by the trustees as priorities for 2022-23 , with a short review of what was achieved.

Plans for 22-23 Achievements
JUSTICE UK Justice for Torture Survivors.We represent survivors
of torture in the UK to obtain justice, and campaign
for necessary changes to law and policy.
Survivors’ Perceptions of Justice.We will research
and produce a multi-media report on the attitudes of
torture survivors in the UK to justice.
Survivor Empowerment.We will work with UK
communities to empower survivors to campaign for
justice.
Consular Access and Hostages. To promote consular
access as a safeguard against torture through
casework and advocacy, and draw attention to the
use of hostages.
Torturers in the UK.A project to produce a report on
obstacles to accountability in the UK under Universal
Jurisdiction		 Cases and campaigns delivered on individual
cases, including on consular access and
hostage diplomacy.
Report produced and launched, together with
a Guide for Survivors.
Project
launched
with
recruitment
of
Communities Officer and survivor manifesto.
Specific
policy
advocacy
including
recommendations accepted by the UK Foreign
Affairs Committee and political commitments
made.
Research completed to publish report in
October 2023.

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JUSTICE INTERNATIONAL Justice for Torture Survivors: Sudan._We will build
cases, encourage UJ prosecutions, and advocate for
the introduction of anti-torture reforms.
Justice for Torture Survivors: Egypt.We will build
cases, encourage UJ prosecutions, and advocate for
the introduction of anti-torture reforms in Egypt.
Casework Support.We will continue to support our
cases through our projects.
Command structures._We will analyse command
structures to hold a wider range of perpetrators of
torture to account.
Justice for Torture Survivors: Nigeria.We will
support sanctions and legal claims seeking
accountabilityfor torture relatingEnd-SARSprotests.		 Project underway in Sudan focused on law
reform and sanctions.
Project underway in Egypt.
Enhanced funding obtained to ensure legal
and medical support.
Project delivered through several reports and
command structure analyses.
Project delivered with sanctions submissions
and policy advocacy in support, and legal
advice on an ECOWAS Court case.
REPARATION Magnitsky Sanctions.We will encourage the
effective use of the UK human rights and anti-
corruption sanctions regimes, by mentoring other
NGOs and supporting the APPG on Magnitsky
sanctions, particularly with regard to Ukraine.
Asset Recovery.We will promote the repurposing of
assets and develop legal claims for the recovery of
illicit assets, particularly with regard to Ukraine.
REDRESS Tech._We will develop an App for secure
gathering of evidence and payment of compensation.
Reparations Guide._We will promote a guide to
reparations in international law.
Anti-Torture Laws in Africa (Phase 2).We will engage
with key stakeholders in 3-5 jurisdictions to promote
legislative reforms and advance protection against
torture.		 Project delivered, with multiple sanctions
submissions, large numbers of NGOs trained,
and effective advocacy by the APPG and by
REDRESS directly.
Six pilot cases developed together with legal
research and policy advocacy for law reform in
the UK.
“SafeFold”
delivered
as
an
online
documentation system for our partners.
Guide published with Queens University
Belfast.
Project
delivered,
with
a
government
workshop held in the Gambia, and research on
necessary reforms in South Africa.
DISSENT Enforced Disappearance in Africa_._We will use
strategic litigation to increase attention to the
problem of ED in Africa, support the adoption of
Guidelines by the African Commission, and bring
cases in Algeria, Libya, Sudan, and Zimbabwe.
International Accountability Platform for Belarus.
We will work to preserve evidence of torture
committed
by
Belarusian
authorities
against
protestors,and developaccountabilityopportunities.		 Project
completed,
with
the
African
Commission issuing Guidelines on ED in Africa,
and ongoing strategic litigation in four
jurisdictions.
Project
underway,
with
documentation,
promotion of universal jurisdiction, promoting
a survivor-centred approach, and active civil
societycollaboration.

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LGBT+ Torture in Africa . We will enhance the Project underway with research, reports, international legal standard prohibiting policy advocacy, training of NGOs, and initial discriminatory torture against LGBT+ communities steps for strategic litigation. and identify opportunities for legal and policy reform. Reparations Frameworks for SGBV . We will conduct Reports produced and launched in three of the research in Cambodia, Bangladesh, Myanmar, and four countries and underway in the fourth Chad, on the legal framework for delivering country. Regional survivor-led event before reparations to survivors of SGBV. the ACHPR held.

LGBT+ Torture in Latin America. We will support the Significant steps taken including a public full implementation of the Azul Rojas Marin case with apology and partial compensation paid to advocacy and further legal claims. Azul. More work needed for policy reform in Peru and Latin America. Litigation Workshops . We will deliver in-person and Several workshops delivered. online workshops on Holistic Strategic Litigation against Torture and pilot them.

Practice Notes . We will produce and publish practice notes on key elements of holistic strategic litigation against torture.

Two further practice notes delivered. More planned for 23-24.

Case Management . We will identify good practice Practice note published, and training delivered and guidance on case management and security for and replicated. NGOs undertaking strategic litigation against torture, produce a practice note, and deliver training and mentoring.

The second table sets out the plans for new projects for 23-24 that were agreed by the trustees in February 2023, in addition to continuing the projects from 2022-23 set out above.

JUSTICE (UK) JUSTICE (INTERNATIONAL) REPARATION
Racial Justice for Torture in the
UK.
We
will
challenge
the
discriminatory practices identified
in our 2019 UNCAT report through
casework and advocacy.
Promoting the Absolute Ban. We
will conduct advocacy to challenge
attacks on the absolute ban on
torture and ill-treatment, including
in
the
context
of
counter-
terrorism.		 Universal Jurisdiction in Europe.
We will deliver legal and policy
advocacy
relating
to
UJ
prosecutions
across
Europe,
particularly with regard to Ukraine.
Justice for Torture Survivors:
Project.
We
will
develop
a
standard methodology that we can
deliver over 3-5 years in a
particular country or region where
there is an urgent need.		 Effective Investigations.We will
advocate for prompt and effective
investigations as reparation for
survivors, and develop a protocol
for investigations.
Chad
Reparations.
We
will
develop an advocacy campaign to
deliver the reparations ordered in
the Habré case.
Compensation. We will finalise a
guide to calculating compensation
for torture damages.
DISSENT DISCRIMINATION SOLIDARITY

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Dissent related torture._We will
deliver a follow up project to the
EDA project on dissent related
torture._
Climate Defenders.We will draw
attention to the torture of activists
working against climate change,
and bring strategic litigation on
their behalf.
Protest. We will challenge torture
in
the
context
of
protests,
impacting journalists and HRDs.
Journalists. We will campaign to
protect journalists in particular
jurisdictions where there is an
enhanced risk of torture.		 SGBV in Kenya/Uganda.We will
implement
the
Kenya
SGBV
decision
and
challenge
such
torture in East Africa.
Racist Torture in the EU.We will
develop a project relating to police
violence used disproportionately
against racial minorities.
Torture of Refugees and Migrants.
We will bring legal claims on behalf
of refugees in who were subjected
to torture.		 Together against Torture._We will
develop a programme to build
engagement with key partners and
to provide operational support.
Supporting New Activists._We will
identify and support new lawyers
and activists in the anti-torture
sphere.
Enhanced networks.We will build
our ability to engage networks in
advocacy.
Istanbul Protocol. We will train
lawyers and activists on how to
conduct medical assessments of
torture, following the recently
updated protocol.

Governance and Management

Governance

The charity was founded in 1992, and the Articles of Association were revised and updated in 2020.

Having served as Chair for six years, Paul Lomas retired as Chair of the Board of Trustees in May 2023, and was replaced by Professor Sir Malcolm Evans, KCMG. Three new trustees were appointed in November 2022:

Baroness Frances D’Souza became a patron of REDRESS. She is a crossbench peer, the former Speaker of the House of Lords, and was previously the Director of Article 19, and is a former trustee of REDRESS. Lilianne Ploumen also became a patron, a renowned Dutch politician and women’s rights and human rights activist. Sadly our patron Dame Vivienne Westwood died in December 2022.

Structure

The Board of Trustees is responsible for the strategic direction of the charity, and in February 2021 approved the new 2025 Strategy, with the objectives set out in it. The Trustees oversee the delivery of that strategy, and the policies and finances that support it. The Director is responsible for the day-today management of the charity, through the Management Committee which consists of the Director, the Head of Finance, and the Head of Law.

The trustees meet four times during the year. The trustees review the activities of the charity each quarter, and hear from different staff at each meeting, ensuring that they review each of the programmes during the course of the year. The Board of Trustees operates through Committees which convene between Board meetings: the Finance Committee, the Development Committee, and the Risk

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Committee, which reviews policies. There is also Nominations Committee that recruits new members to join the Board.

Trustees are recruited through a mixture of open advertisement, specialist recruitment bodies, and by direct contact. Prospective trustees are initially interviewed by the Director and the Chair, and then by the Nominations Committee, before consideration by the full board. Under the Articles of Association Trustees serve for a three-year period which can be renewed once, i.e. a maximum of six years. There is an induction process for new Trustees which is run by the staff. This includes training in our key policies.

The Chair and one other trustee agree objectives with the Director at the beginning of each year, which are then reviewed at the end of the year. The salary of the Director and all key management and staff are reviewed annually and normally increased in accordance with average earnings to reflect a cost of living adjustment, together with any step increases based on performance.

The REDRESS Trust UK is registered in New York as the Redress Trust (USA) which facilitates fundraising from US foundations. The REDRESS Trust UK also delivers projects through Stichting REDRESS Nederland, which has a separate board of trustees, and a memorandum of understanding that sets out the relationship between the two organisations. REDRESS works with a number of partner NGOs around the world, most notably the Victims Rights Working Group of the Coalition for the International Criminal Court, the Pan African Reparations Initiative, and the United Against Torture Consortium.

Evaluation of Impact

The Board of Trustees has approved an evaluation framework through which REDRESS assesses the impact of the activities that are carried out. This provides both quantitative and qualitative measurements for the work, against the ultimate impact of delivering justice and reparation for survivors of torture (i.e. the main aims of the Charity). The staff and management develop annual deliverables at the beginning of each year, and the Board reviews the impact that the charity has achieved annually.

Development Plan and Staffing

Development Plan. The staff of REDRESS grew during the course of the year, in accordance with the Development Plan agreed by the Board of Trustees in July 2019, under which we planned for cautious growth to ensure the long-term sustainability of the charity, and the ability to deliver more high-impact projects. The trustees agreed that the staff would grow to 30 by the end of the financial year 2022-23, which was achieved, and then grow to no more than 35 by the end of financial year 23-24.

New staff. During the year we recruited several new staff, bringing the total team to 30 staff and five fellows. These included a Programme Manager to develop our monitoring, evaluation, and learning, particularly for our larger projects; a Communities Officer to enhance the way that we ensure the participation of survivors in our legal policy advocacy; an administrative and networks assistant; and several new legal officers working on projects including accountability for Ukraine, asset recovery, and universal jurisdiction.

Volunteers. The Charity uses volunteers in different ways. During the year REDRESS was supported by several Legal Fellows, recently graduated law students who did placements of six months or more, supported financially by grants from their universities or other bodies. REDRESS also had a number of interns during the year who supported our work with legal research and project delivery, mainly law students, but also students in other areas such as media and communications. Finally, REDRESS was supported by a number of lawyers from law firms acting pro bono, primarily with legal support.

Statutory Requirements

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The Board of Trustees confirms that the annual report and financial statements of the charity comply with current statutory requirements, the requirements of the charity's governing document, and the provisions of the Accounting and Reporting by Charities: Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Companies Act 2006.

Public benefit

The Trustees confirm that they have complied with the guidance of the Charities Act 2011 to have due regard to the public benefit guidance by the Commission in determining the activities undertaken by the Charity. The Trustees are satisfied that the aims and objectives of the charity, and the activities reported on above to achieve those aims, meet these principles.

Fundraising

Fundraising Approach . Our primary fundraising methods at REDRESS for unrestricted funding are (a) trusts and foundations, (c) law firm contributions, and (c) individual donors. We receive significant project funding from foundations and government bodies. The fundraising at REDRESS is carried out by employees: the Director, the Programme Development Manager, and the Fundraising Assistant, supported by the Head of Finance and the Head of Law. We do not undertake telephone, face-to-face, private site, or door-to-door fundraising, or use commercial participators.

Fundraising Performance. The income secured from fundraising activities for the financial year significantly exceeded the funds that were spent on those fundraising activities. Similarly, the net return for the following financial year will also significantly exceed the funds spent. The Development Committee of the Board agrees annual objectives for our main three sources of unrestricted funding, and also for restricted funding.

Under section 13 of the Charities (Protection and Social Investment) Act 2016, the Trustees are required to report on the following.

Fundraising Standards. The charity has chosen to register with the Fundraising Regulator, and voluntarily adheres to the Code of Fundraising Practice. We adhere carefully to donor requirements for grant compliance, including the additional rules which apply to the government funding that we receive. If funding proposals are rejected, we seek feedback in accordance with the funder’s guidelines, and only reapply if there is clear justification to do so. We approach online fundraising through occasional promotion on our social media and follow GDPR guidelines when processing donations and storing supporter data. When facilitating marathon runners to fundraise for us we use online fundraising platforms that are registered with the Fundraising Regulator. Fundraising is overseen by the Management Committee and the Development Committee of the Board of Trustees. There have been no compliance issues under the Code during the year.

Monitoring . A small amount of fundraising has been delivered by runners seeking sponsorship for REDRESS, who we have supported to set up online fundraising pages and provided them with draft language for encouraging supporters to make contributions, ensuring that their fundraising efforts are delivered appropriately. Some fundraising was delivered at a school charity evening, for which we provided the content to be displayed and spoke at the event.

Complaints . REDRESS received no complaints relating to fundraising activities during the course of the year. There was one request for the re-imbursement of a direct debit, which was dealt with promptly and one enquiry which was responded to from an individual donor who had intended to become a regular supporter, but whose donation had been made as a one-off contribution.

Vulnerable donors . REDRESS has a safeguarding policy for children and vulnerable adults, and staff receive induction training and annual training in the policy. We do not actively fundraise to individuals and our contact with the general public is by social media and email, and we only contact people for

G100 Trustees Annual Report 2022-23_Final

13

fundraising when they have given us their explicit permission, or there is clear legitimate interest to do so.

Risk Management

The charity has robust policies and procedures in place for the identification and management of risk both for the charity as a whole and for individual projects where there are specific risks. The Board has reviewed the principal risks and uncertainties that the trustees see as facing the charity and has in place plans and strategies for managing those risks. This includes factors that are likely to affect the financial performance or position going forward.

Risk Committee . The Board of Trustees has appointed a Committee to review risk, which meets twice a year to review the Risk Register and specific policies, and at other times where a specific risk management issue arises. The risk committee has assessed that one of the biggest operational risks is hacking or data breach for the charity or partners. New policies and an audit of the IT system was completed in 2022. All staff have regular IT security training when they join the charity, with refresher training done on a regular basis. Access to SharePoint is limited based on the position of the person. New anti-virus software was introduced along with use of encryption.

Risk Register . The charity maintains a risk register that sets out the primary risks that the charity faces, identifies how they should be mitigated, and creates an action plan for that mitigation. All significant risks, together with current mitigation actions, are reviewed by the Trustees twice a year. The Trustees are satisfied that systems have been developed and are in place to mitigate identified risks to an acceptable level.

Policies . The Risk Committee reviewed a new policy on Advocacy and Lobbying, which was adopted by the Board in May 2022. The Board also reviewed several revised policies during the year relating to Fundraising, Safeguarding, Complaints, Staff Wellbeing, Environmental Protection, and Anti-Bribery and Corruption.

Conflict of interest. There is a Conflict of Interest policy between REDRESS UK and REDRESS Netherlands that was agreed in May 2018 and revised in November 2021. Under this policy there must be no instructions or action between the two NGOs which may be incompatible with the charitable objectives of the other, might infringe the applicable laws for the other, might prejudice the financial or operational stability of the other, might involve any breach of any duty of confidentiality or data protection owed by the other, or might otherwise expose the other to any form of legal liability or damage to reputation. This policy is included as a financial risk in the Risk Register, which is reviewed twice a year. Trustees are asked to declare any conflicts of interest at the beginning of each quarterly trustees meeting. No infringements of the policy have arisen.

Reference and Administrative details

Charity number: 1015787 Company number 2774071 Registered address: 87 Vauxhall Walk, London SE11 5HJ Auditors: Sayer Vincent, Invicta House, 108-114 Golden Lane, London, EC1Y 0LT Bankers: HSBC Bank Plc, 28 Borough High Street, London SE1 1YB Unity Bank, Nine Brindleyplace, Birmingham B1 2HB Royal Bank of Scotland, High Holborn Branch, London, WC1V 6PQ. CCLA, 80 Cheapside, London, EC2V 6DZ

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Our Supporters

The Trustees are very grateful for the ongoing support of the donors set out at page 29 of the accounts, whose continued funding has enabled REDRESS to sustain and grow our work over this period.

REDRESS would also like to thank the interns and volunteers from many countries, who have contributed substantially to our work: Matthew Citron, Noelle Devin Wamsley, Çakıl Güldal, Juan-Luis Gubbins, Maise Waite, Swetha Sethubaskaran, Sabriyah Saeed, Maya Yalkin, Valeria Topolo, Maria Fernanda Peric, Marcela Velarde, Jussara Paimann Millan, Veronica Rui Hann Soon, Lorena Vilchez, Muskan Mahajan, Suley Wellings-Longmore, Mia Soad Hamiyeh, Salma Abdulwahid, Victoria Stierli De Abreu, Rachel Flahautrachel.

We would also like to thank the numerous law firms who have supported our work over the year, including Allen & Overy, Bowmans (South Africa), Clifford Chance, Dentons, DLA Piper, Freshfields Bruckhaus Deringer, Gibson Dunn, Matrix Chambers, Hickman & Rose, Hogan Lovells, Doughty Street Chambers, Latham & Watkins, Leigh Day; Linklaters, Blackstone Chambers, Garden Court Chambers, Three Crowns, and White & Case.

About REDRESS

Board of Trustees

Staff and Consultants

Finance Officer (to July 2022)

Head of Finance

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15

• Emma Di Napoli Legal Officer (to December 2022)
• Chris Esdaile Legal Advisor
• Holly Huxtable Legal Officer (from May 2022)
• Mariat Imaeva Legal Officer (to July 2022)
• Victoria Kerr Consultant Legal Officer (from January 2023)
• Natalia Kubesch Legal Officer (from January 2023)
• Caitlan Lloyd Legal Officer (from February 2023)
• Charlie Loudon International Legal Advisor (to September 2022)
• Natalie Lucas Legal Officer (from May 2022)
• Dianne Magbanua Communications and Digital Assistant
• Camila Marin Restrepo Communities Officer (from May 2022)
• Sam Murphy Finance Assistant (from September 2022)
• Letizia Paoloni Office Manager
• Renata Politi Legal Officer
• Lo Riches Policy and Advocacy Officer
• Ekaterina Rosolovskaya Consultant Legal Assistant (from October 2022)
• Eva Sanchis Head of Communications
• Anna Sayko Legal Assistant (from October 2022)
• Megan Smith Legal Officer (to January 2022)
• Rupert Skilbeck Director and Company Secretary
• Olena Tkachova Legal Assistant (from November 2022)
• Lillie Toon Administrative & Networks Assistant (from December 2022)
• Mark Tomlinson Finance Assistant
REDRESS Nederland Staff
• Julie Bardèche Legal Advisor
• Ana Cutts Dougherty Consultant Legal Officer (to September 2022)
• Frauke Maas Consultant Legal Officer (to July 2022)
• Gosia Marska Administrative & Operations Assistant (from February 2023)
• Alejandro Rodríguez Díaz Legal Officer (from January 2023)
• Alejandra Vicente Head of Law

During the year REDRESS was also supported by Legal Fellows Ikram Ais, Alida Baer, Alice Chan, Blánaid Ní Chearnaigh, Ely Cossio, Titiksha Mohanty, Mira Naseer, Jake Palmer, Kelsey Peden, Emilia Truluck, and Alix Vadot.

G100 Trustees Annual Report 2022-23_Final

16

Patrons

Founder and Honorary President

Financial Review

Financial performance

22-23: The charity had net income on unrestricted funds of £189,966 for the year (2022: net expenditure of £162,151) before transfers. After transfers, together with the accumulated surplus brought forward from previous years, the charity now has an accumulated surplus on unrestricted funds of £520,635 (2022: £326,937). Restricted funds carried forward at 31 March 2023 amounted to £1,324,370 (2022: £748,966), following net surplus for the year of £733,102 (2021: surplus of £692,418). The funds carried forward are sufficient for the activities for which the funds were provided.

Income from donations decreased by 7.5% to £618,330 in 2023 compared with £668,574 in 2022. Restricted income increased by 46.1% to £1,858,360 in 2023 compared to £1,271,834 in 202. The overall increase in income year on year is 40.6%. Expenditure overall has increased by 59.9 % from £1,248,180 in 2023 to £1,995,776.

The balance sheet shows that funds held at the end of the year were £733,096 higher than at the start of the year.

Reserves Policy

The Trustees approved a new reserves policy in February 2023.

The reserves policy ensures that the charity is financially resilient, and able to respond to new opportunities and unexpected events. It aims to:

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17

The Reserves Policy has two elements: (1) free reserves to meet the financial obligations of the charity, which should be between five to six months running costs, and (2) designated funds to fulfil unpredictable financial obligations relating to human resources and new initiatives.

In February 2023 the trustees agreed a budget for 2023-2024 with relevant running costs of approximately £88,500 per month, producing a range for free reserves under the policy between £442,500 and £531,000 for the financial year. The free reserves as of 31 March 2023 were £500,482, which is within the policy range.

Based on the budget for 2023-24 we forecast that at 31 March 2024 we will have £532,256 in reserves, of which £482,256 will be free reserves and £50,000 will be designated for human resources and new initiatives. This will be in the middle of the policy range.

For 2024-25 we will plan a small surplus to bring the free reserves to the top of the range, together with a £60,000 designated fund for human resources and new initiatives.

Going Concern Assessment

The Management Team and Trustees have carefully considered the current financial position of the charity, and whether it has sufficient funds to operate for a period of at least one year from the date of signing the accounts. It is the opinion of the trustees that there are no concerns that the charity will not be a going concern at the date of the signature of these financial statements, based on the strong reserves of the charity, the careful budgetary and other financial controls that are in place, regular oversight by the Finance Committee of the Board, and the strong fundraising pipeline that is in place. Specifically:

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Statement of the Trustees’ Responsibilities

The Trustees (who are also directors of The Redress Trust for the purposes of company law), are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

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

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

In so far as we are aware:

The Annual Report was approved by the Board of Trustees on 25[th] July 2023 and signed on its behalf by:

Sir Malcolm Evans Chair

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Independent auditor’s report to the members of The Redress Trust Limited

Opinion

We have audited the financial statements of The Redress Trust Limited (the ‘charitable company’) for the year ended 31 March 2023 which comprise the statement of financial activities, balance sheet, statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

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

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

20

Other Information

The other information comprises the information included in the trustees’ annual report other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

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

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees’ annual report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the statement of trustees’ responsibilities set out in the trustees’ annual report, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

21

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

Auditor’s responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

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

Capability of the audit in detecting irregularities

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

22

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

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

Use of our report

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

Jonathan Orchard (Senior statutory auditor)

Date 3 August 2023

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

23

The Redress Trust Limited

Statement of financial activities (incorporating an income and expenditure account)

For the year ended 31 March 2023

For theyear ended 31 March 2023
Note
Income from:
2
3
3
3
3
3
4
4
4
4
4
4
7
Reconciliation of funds:
Dissent
Donations and legacies
Charitable activities
Justice
Reparation
Total expenditure
Charitable activities
Dissent
Discrimination
Solidarity
Discrimination
Solidarity
Justice
Reparation
Gifts in Kind
Total income
Expenditure on:
Raising funds
Investments
Total funds brought forward
Net income / (expenditure) for the year
Total funds carried forward
Transfers between funds
Net movement in funds		 Unrestricted
£
618,330
-
-
-
-
-
3,978
248,210		 Restricted
£
-
574,467
577,119
125,383
321,759
259,632
-
-		 2023
Total
£
618,330
574,467
577,119
125,383
321,759
259,632
3,978
248,210
2,728,878
95,179
522,398
756,035
203,315
262,852
156,003
1,995,782
733,096
-
733,096
1,111,903
1,844,999		 Unrestricted
£
668,574
-
-
-
-
-
190
-		 Restricted
£
-
413,432
389,949
273,149
128,470
66,834
-		 2022
Total
£
668,574
413,432
389,949
273,149
128,470
66,834
190
870,518 1,858,360 668,764 1,271,834 1,940,598
95,179
132,670
243,374
61,437
100,405
47,493		 -
389,728
512,661
141,878
162,447
108,510		 143,346
46,504
98,479
158,461
57,665
2,158		 -
94,932
201,033
323,478
117,717
4,407		 143,346
141,436
299,512
481,939
175,382
6,565
680,558 1,315,224 506,613 741,567 1,248,180
189,960
3,732		 543,136
(3,732)		 162,151
5,227		 530,267
(5,227)		 692,418
-
193,692
326,937		 539,404
784,966		 167,378
159,559		 525,040
259,926		 692,418
419,485
520,629 1,324,370 326,937 784,966 1,111,903

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in Note 17a to the financial statements.

24

The Redress Trust Limited

Balance sheet

Balance sheet Balance sheet
As at 31 March 2023 Company no. 02774071
Note
£
Fixed assets:
13
Current assets:
14
280,230
1,705,616
1,985,846
Liabilities:
15
(160,994)
16a
20,147
500,482
Total unrestricted funds
Cash at bank and in hand
Tangible assets
Debtors
Total net assets
Restricted income funds
Unrestricted income funds:
Designated funds
General funds
Total charity funds
The funds of the charity:
Creditors: amounts falling due within one year
Net current assets		 2023
£
20,147		 £
199,980
1,094,847		 2022
£
11,328
20,147
1,824,852		 11,328
1,100,575
1,985,846
(160,994)		 1,294,827
(194,252)
20,147
500,482		 11,328
315,609
1,844,999 1,111,903
1,324,370
520,629		 784,966
326,937
1,844,999 1,111,903

Approved by the trustees on 25 July 2023 and signed on their behalf by

Sir Malcolm Evans Chair

25

The Redress Trust Limited

Statement of cash flows

For the year ended 31 March 2023

For the year ended 31 March 2023
Cash flows from operating activities
Net income / (expenditure) for the reporting period
(as per the statement of financial activities)
Depreciation charges
Dividends, interest and rent from investments
(Increase)/decrease in debtors
Increase/(decrease) in creditors
Net cash provided by operating activities
Analysis of cash and cash equivalents and of net debt
Cash at bank and in hand
Overdraft facility repayable on demand
Total cash and cash equivalents
Cash and cash equivalents at the beginning of the
year
Net cash provided by / (used in) investing activities
Cash flows from investing activities:
Dividends, interest and rents from investments
Purchase of fixed assets
Cash and cash equivalents at the end of the year
Change in cash and cash equivalents in the year		 £
£
733,096
6,417
(3,978)
(80,250)
(33,258)
622,027
3,978
(15,236)
(11,258)
610,769
1,094,847
1,705,616
At 1 April
2022
Cash flows
£
£
1,094,847
610,769
-
-
2023		 £
£
692,418
6,700
(190)
(117,791)
58,492
639,629
190
(6,918)
(6,728)
632,901
461,946
1,094,847
Other non-
cash
changes
At 31
March
2023
£
£
-
1,705,616
-
-
2022
622,027
(11,258)		 639,629
(6,728)
At 1 April
2022
£
1,094,847
-		 Other non-
cash
changes
£
-
-
610,769
1,094,847		 632,901
461,946
1,705,616 1,094,847

Cash flows
£
610,769
-
At 31
March
2023
£
1,705,616
-
1,094,847 610,769 - 1,705,616

26

The Redress Trust Limited

Notes to the financial statements

For the year ended 31 March 2023

1 Accounting policies

a) Statutory information

The Redress Trust Limited is a charitable company limited by guarantee and is incorporated in the United Kingdom.

The Redress Trust Limited is an unincorporated charity registered with the Charity Commission for England and Wales.

The registered office address is Ground Floor, 87 Vauxhall Walk, London, SE11 5HJ

b) Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) - (Charities SORP FRS 102), The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006/Charities Act 2011.

Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy or note.

In applying the financial reporting framework, the trustees have made a number of subjective judgements, for example in respect of significant accounting estimates. Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The nature of the estimation means the actual outcomes could differ from those estimates. Any significant estimates and judgements affecting these financial statements are detailed within the relevant accounting policy below.

c) Public benefit entity

The charity meets the definition of a public benefit entity under FRS 102.

The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period.

d) Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

e) Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the income have been Income from grants is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

Income received in advance of the provision of a specified service is deferred until the criteria for income recognition are met. are met.

Gifts in kind are pro-bono support provided by law firms and fellows who work at REDRESS and are treated donations in the period the work carried out. It is estimated at a reasonable gross value to the charity. The estimated cost cost of the gift is allocated to the programme of work.

f) Fund accounting

Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund.

Unrestricted funds are donations and other incoming resources received or generated for the charitable purposes. Designated funds are unrestricted funds earmarked by the trustees for particular purposes.

g) Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

h) Grants payable

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

Provisions for grants are made when the intention to make a grant has been communicated to the recipient but there is uncertainty about either the timing of the grant or the amount of grant payable.

Provisions for grants are made when the intention to make a grant has been communicated to the recipient but there is uncertainty about either the timing of the grant or the amount of grant payable.

27

The Redress Trust Limited

Notes to the financial statements

For the year ended 31 March 2023

1 Accounting policies (continued)

i) Allocation of support costs

Resources expended are allocated to the particular activity where the cost relates directly to that activity. However, the cost of the cost of overall direction and administration of each activity, comprising the salary and overhead costs of the

Governance costs are the costs associated with the governance arrangements of the charity. These costs are associated with constitutional and statutory requirements and include any costs associated with the strategic management of the management of the charity’s activities.

j) Operating leases

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

k) Tangible fixed assets

Items of equipment are capitalised where the purchase price exceeds £250. Depreciation costs are allocated to activities on the basis of the use of the related assets in those activities. Assets are reviewed for impairment if circumstances indicate their carrying value may exceed their net realisable value and value in use.

l) Debtors

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

m) Cash at bank and in hand

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

n) Creditors and provisions

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

o) Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

p) Pensions

The charity operates a defined contribution pension policy and the pension charge represents the amounts payable by the charity to funds established by individuals in respect of the year

28

The Redress Trust Limited

Notes to the financial statements

For the year ended 31 March 2023

2 Income from donations and legacies

the year ended 31 March 2023
Income from donations and legacies
Allen & Overy
Freedom from Torture
Joseph Rowntree
Joffe Charitable Trust
Leigh Day
Linklaters
Other
The Bay & Paul Foundation
The Sigrid Rausing Trust
Missionary Sisters of the Sacred Heart
Open Society Foundations
Clifford Chance Global Foundation
The Bromley Trust
Three Crowns
Victoria Wood
J Armitage Charitable Trust		 Unrestricted
£
161,976
5,000
-
4,590
40,000
30,000
8,939
-
20,000
-
247,737
-
20,000
-
-
80,088		 £
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Restricted		 2023
Total
£
161,976
5,000
-
4,590
40,000
30,000
8,939
-
20,000
-
247,737
-
20,000
-
-
80,088		 Unrestricted
£
238,028
-
10,000
-
36,000
25,000
-
5,000
20,000
18,670
53,135
150,000
20,000
30,000
5,000
57,741		 £
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Restricted		 2022
Total
£
238,028
10,000
36,000
25,000
5,000
20,000
18,670
53,135
150,000
20,000
30,000
5,000
57,741
618,330 - 618,330 668,574 - 668,574

3 Income from charitable activities

Income from charitable activities
Justice:
EEAS
Justice Together
National Endowment for Democracy
Open Society Foundation (Mena)
UNVFT
Zivik
Sub-total for Justice
Reparation:
Oak Foundation
CTI
CTI - Africa Phase 1
CTI -Africa Phase 2
Global Survivors Fund - Ukraine
Joseph Rowntree Trust
Command Structures
Sub-total for Reparation
Dissent:
Donor X
IAPB - Phase 2
IAPB
Sub-total for Dissent
Discrimination:
Allen & Overy
Global Survivors Fund
Sub-total for Discrimination
Solidarity:
Matrix
Kilburn & Strode
UNVFT
Wellspring
Sub-total for Solidarity
Total income from charitable activities
The Foundation to Promote Open Society		 Unrestricted
£
-
-
-
-
-		 £
274,226
43,656
-
210,666
37,553
8,366
Restricted		 2023
Total
£
274,226
43,656
-
210,666
37,553
8,366		 Unrestricted
£
-
-
-
-
-
-		 £
191,896
-
31,783
189,753
-
-
Restricted		 2022
Total
£
191,896
-
31,783
189,753
-
-
-
-
-
-
-
-
-
-
-
-		 574,467
93,750
-
-
65,508
56,000
49,444
312,417
-
577,119
-
125,383
-		 574,467
93,750
-
-
65,508
56,000
49,444
312,417
-
577,119
-
125,383
-		 -
-
-
-
-
-
-
-
-
-
-
-		 413,432
93,750
(16,917)
27,531
2,814
-
-
257,771
25,000
389,949
132,084
141,065		 413,432
93,750
(16,917)
27,531
2,814
-
-
257,771
25,000
389,949
132,084
141,065
-
-
-		 125,383
50,000
271,759		 125,383
50,000
271,759		 -
-
-		 273,149
50,000
78,470		 273,149
50,000
78,470
-
-
-
-
-		 321,759
-
-
-
259,632		 321,759
-
-
-
259,632		 -
-
-
-
-		 128,470
2,800
30,000
34,034
-		 128,470
2,800
30,000
34,034
-
- 259,632 259,632 - 66,834 66,834
- 1,858,360 1,858,360 - 1,271,834 1,271,834

29

The Redress Trust Limited

Notes to the financial statements

For the year ended 31 March 2023

4 Income from investments

Income from investments
Unrestricted
£
Interest received
3,978
3,978
Unrestricted
£
248,210
248,210
Pro bono contributions from Legal Firms
and Fellows
All income from investments is unrestricted.
Gifts in Kind		 Unrestricted
£
3,978		 £
-
Restricted		 2023
Total
£
3,978		 Unrestricted
£
190		 £
-
Restricted		 2022
Total
£
190
3,978 - 3,978 190 - 190
£
-
Restricted		 2023
Total
£
248,210		 Unrestricted
£
-		 £
-
Restricted		 2022
Total
£
-
248,210 - 248,210 - - -

30

The Redress Trust Limited

Notes to the financial statements

For the year ended 31 March 2023

6a Analysis of expenditure

Charitable activities

Charitable activities
Staff costs (Note 8)
Other cost
Professional services
Direct activities
Communications costs
Office costs
Premises costs
Audit
Support costs
Governance costs
Total expenditure 2023
Total expenditure 2022		 Raising
funds
£
65,479
12,720
-
-
-
-
-		 Justice
£
193,513
196,215
39,471
-
-
-
-
-		 Reparation
£
293,746
218,915
108,494
-
-
-
-
-		 Dissent
£
67,112
74,766
25,165
-
-
-
-
-
167,043
34,671
1,601
203,315
481,939		 Discrimination
£
62,157
100,290
53,511
-
-
-
-
-		 Solidarity
£
67,125
41,385
19,661
-
-
-
-
-		 Governance
costs
£
-
-
-
-
-
-
-
15,720		 Support costs
£
247,266
-
-
68,452
4,618
13,817
6,184
-		 2023
Total
£
996,398
644,291
246,302
68,452
4,618
13,817
6,184
15,720		 2022
Total
£
748,847
10,850
8,421
44,683
2,813
13,500
78,199
16,230
750		 429,199
89,084
4,115		 621,155
128,925
5,955		 215,958
44,824
2,070		 128,171
26,603
1,229		 15,720
(15,720)		 340,337
(340,337)
-
-		 1,995,782
-
-		 1,248,180
-
-
95,179 522,398 756,035 262,852 156,003 - - 1,995,782 1,248,180
143,346 141,436 299,512 175,382 6,565 - - -

31

The Redress Trust Limited

Notes to the financial statements

For the year ended 31 March 2023

6b Analysis of expenditure (prior year)

Charitable activities

Staff costs (Note 8)
Other costs
Direct activities
Communications costs
Office costs
Premises costs
Audit
Support costs
Governance costs
Total expenditure 2022		 Raising
funds
£
63,582
32,632
-
-
-
-
-
96,214
45,582
1,550
143,346		 Justice
£
59,937
34,995
-
-
-
-
-
94,932
44,974
1,530
141,436		 Reparation
£
128,218
72,815
-
-
-
-
-
201,033
95,240
3,239
299,512		 Dissent
£
108,328
215,149
-
-
-
-
-
323,477
153,249
5,213
481,939		 Discrimination
£
58,605
59,111
-
-
-
-
-		 Solidarity
£
42
4,364
-
-
-
-
-		 Governance
costs
£
-
-
-
-
-
-
13,500
13,500
-
(13,500)
-		 Support costs
£
330,135
-
10,850
8,421
44,683
2,813
-
396,902
(396,902)
-
-		 2022
Total
£
748,847
419,066
10,850
8,421
44,683
2,813
13,500
117,716
55,769
1,897		 4,406
2,088
71		 1,248,180
-
-
175,382 6,565 1,248,180

32

The Redress Trust Limited

Notes to the financial statements

For the year ended 31 March 2023

This is stated after charging / (crediting):

This is stated after charging / (crediting):
2023 2022
£ £
Depreciation 6,417 6,700
Operating lease rentals payable:
Property 19,275 19,275
Auditor's remuneration (excluding VAT):
Audit 13,100 13,500
Other services - -
Foreign exchange gains or losses - -

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

8

Staff costs were as follows:

Staff costs were as follows:
Wages and salaries
Social security costs -Employer NIC
Pension
Temporary contract and non-UK staff costs
Other staff costs e.g. recruitment,
training, volunteers		 2023
£
828,752
86,141
81,506
108,748
10,462		 2022
£
524,704
52,372
51,904
120,636
13,592
1,115,609 763,208

The following number of employees received employee benefits (excluding employer pension costs and employer's national insurance) during the year between:

2023 2022
No. No.
£70,000 - £79,999 - 1
£80,000 - £89,999 1 -

The total employee benefits (including pension contributions and employer's national insurance) of the key management personnel were £175,719 (2022: £165,160). The key management personnel are the senior management team, made up of the Director and Head of Finance. The charity trustees were neither paid nor received any other benefits from employment with the charity in the year (2022: £nil).

No trustees claimed expenses in the year (2022: nil) nor were any amounts paid directly to third parties on their behalf (2022: nil).

33

The Redress Trust Limited

Notes to the financial statements

For the year ended 31 March 2023

9 Staff numbers

The average number of employees (head count based on number of staff employed) during the year was 24 (2022: 19).

Grants to
institutions
Grants to
individuals
£
£
130,208
18,429
100,612
-
21,012
-
-
-
-
-
-
-
75,791
327,623
18,429
Support staff
Project staff
Staff are split across the activities of the charity as follows
Grant making (current year)
Cost
Stichting REDRESS Nederland
International Lawyers Project
Spotlight on Corruption
Lawyers for Justice Libya
Mena Rights
Zimbabwe Lawyers for Human Rights
Small grants
At the end of the year		 Grants to
institutions
Grants to
individuals
£
£
130,208
18,429
100,612
-
21,012
-
-
-
-
-
-
-
75,791
327,623
18,429
Support staff
Project staff
Staff are split across the activities of the charity as follows
Grant making (current year)
Cost
Stichting REDRESS Nederland
International Lawyers Project
Spotlight on Corruption
Lawyers for Justice Libya
Mena Rights
Zimbabwe Lawyers for Human Rights
Small grants
At the end of the year		 Grants to
institutions
Grants to
individuals
£
£
130,208
18,429
100,612
-
21,012
-
-
-
-
-
-
-
75,791
327,623
18,429
Support staff
Project staff
Staff are split across the activities of the charity as follows
Grant making (current year)
Cost
Stichting REDRESS Nederland
International Lawyers Project
Spotlight on Corruption
Lawyers for Justice Libya
Mena Rights
Zimbabwe Lawyers for Human Rights
Small grants
At the end of the year
Support
costs
£
18,429
20,881
4,361
-
-
-
21,171		 2023
No.
15.0
9.0		 2022
No.
11
8
24.0 19

2023
£
167,066
121,493
25,373
-
-
-
96,962		 2022
£
171,549
48,486
-
88,107
86,450
54,969
65,694
327,623 18,429 64,842 410,894 515,255

10a Grant making (current year)

Small grants include grants to partners below £20,000 in a year

10b Grant making (prior year)

Grant making (prior year)
Zimbabwe Lawyers for Human Rights
Small grants
At the end of the year
Cost
Stichting REDRESS Nederland
Africa Centre for Justice & Peace
Emerging Solutions Africa
International Lawyers Project
Lawyers for Justice Libya
Mena Rights		 Grants to
institutions
£
139,016
-
-
32,541
59,132
58,020
36,892
44,090
Grants to
individuals
£
-
-
-
-
-
-
Support
costs
£
32,533
-
-
15,945
28,975
28,430
18,077
21,604
2022
£
171,549
-
-
48,486
88,107
86,450
54,969
65,694		 2021
£
189,378
51,266
114,457
-
62,462
106,235
40,163
24,750
369,691 - 145,564 515,255 588,711

Small grants include grants to partners below £20,000 in a year

34

The Redress Trust Limited

Notes to the financial statements

For the year ended 31 March 2023

There are no related party transactions to disclose for this financial year (2022: none).

Aggregate donations from related parties were £0 (2022: nil)

12 Taxation

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

13 Tangible fixed assets

Tangible fixed assets
At the end of the year
At the start of the year
Eliminated on disposal
At the end of the year
Net book value
At the end of the year
At the start of the year
Charge for the year
At the start of the year
Additions in year
Disposals in year
Cost
Depreciation		 Software
£
-
-
-		 Office
Equipment
£
15,315
15,236
-
Fixtures
&Fittings
£
1,804
-
-
Total
£
17,119
15,236
-
- 30,551 1,804 32,355
-
-
-		 4,041
6,363
-		 1,750
54
-		 5,791
6,417
-
- 10,404 1,804 12,208
- 20,147 - 20,147
- 11,724 54 11,328

All of the above assets are used for charitable purposes.

14 Debtors

Debtors
Advances to partners under Grant agreements
Grants receivable
Prepayments
Other debtors		 2023
£
3,842
15,526
236,174
24,688		 2022
£
4,503
34,441
134,898
26,138
280,230 199,980

35

The Redress Trust Limited

Notes to the financial statements

For the year ended 31 March 2023

15 Creditors: amounts falling due within one year

Creditors: amounts falling due within one year
Accruals
Social security and other taxes
Trade creditors
Other creditors		 2023
£
27,995
37,669
21,925
73,405		 2022
£
13,247
45,638
26,245
109,122
160,994 194,252

16a Analysis of net assets between funds (current year)

Analysis of net assets between funds (current year)
Analysis of net assets between funds (prior year)
Net assets at 31 March 2023
Current liabilities
Current assets
Tangible fixed assets
Current assets
Tangible fixed assets
Current liabilities
Net assets at 31 March 2022		 General
unrestricted
£
-
600,336
(99,854)
Designated
£
20,147
-
-		 Restricted
£
-
1,385,510
(61,140)		 Total funds
£
20,147
1,985,846
(160,994)
500,482 20,147 1,324,370 1,844,999
General
unrestricted
£
-
403,177
(87,568)
Designated
£
11,328
-
-		 Restricted
£
-
891,650
(106,684)		 Total funds
£
11,328
1,294,827
(194,252)
315,609 11,328 784,966 1,111,903

16b Analysis of net assets between funds (prior year)

36

The Redress Trust Limited

Notes to the financial statements

For the year ended 31 March 2023

17a Movements in funds (current year)

Movements in funds (current year)
Total restricted funds
Total designated funds
General funds
Restricted funds:
Justice
Total unrestricted funds
Reparation
Dissent
Discrimination
Solidarity
Total funds
Fixed Asset
Unrestricted funds:
Designated funds:		 At 1 April
2022
£
367,263
221,483
82,796
46,401
67,023
Income &
gains
£
574,467
577,119
125,383
321,759
259,632
Expenditure
& losses
£
(389,728)
(512,661)
(141,878)
(162,447)
(108,510)
Transfers
£
(1,038)
(1,796)
-
-
(898)		 At 31
March 2023
£
550,964
284,145
66,301
205,713
217,247
784,966 1,858,360 (1,315,224) (3,732) 1,324,370
11,328 11,504 (6,417) 3,732 20,147
11,328 11,504 (6,417) 3,732 20,147
315,609 859,014 (674,141) - 500,482
326,937 870,518 (680,558) 3,732 520,629
1,111,903 2,728,878 (1,995,782) - 1,844,999

The narrative to explain the purpose of each fund is given at the foot of the note below.

17b Movements in funds (prior year)

Movements in funds (prior year)
Total restricted funds
Total designated funds
General funds
Justice
Unrestricted funds:
Designated funds:
Fixed Asset
Total funds
Solidarity
Restricted funds:
Reparation
Dissent
Discrimination
Total unrestricted funds		 At 1 April
2021
£
50,663
33,517
135,502
35,648
4,596
Income &
gains
£
413,432
389,949
273,149
128,470
66,834
Expenditure
& losses
£
(94,932)
(201,033)
(323,478)
(117,717)
(4,407)
Transfers
£
(1,900)
(950)
(2,377)
-
-		 At 31
March 2022
£
367,263
221,483
82,796
46,401
67,023
259,926 1,271,834 (741,567) (5,227) 784,966
11,110 - (6,700) 6,918 11,328
11,110 - (6,700) 6,918 11,328
148,449 668,764 (499,913) (1,691) 315,609
159,559 668,764 (506,613) 5,227 326,937
419,485 1,940,598 (1,248,180) - 1,111,903

37

The Redress Trust Limited

Notes to the financial statements

For the year ended 31 March 2023

Purposes of restricted funds

The funds of the charity include restricted funds comprising the unexpended balances of donations and grants, as set out below, held on trusts to be applied for the following purposes: Justice. This programme supports the charity’s direct work to pursue legal claims for survivors and the prosecution of perpetrators of torture in the United Kingdom and across the world. It is supported by grants including from People Postcode Trust, WF Southall Charitable Trust, and the UN Voluntary Fund for Victims of Torture. Reparation. This programme supports the charity’s work to deliver remedies and reparation for survivors, including through projects supported by Queen’s University Belfast, Oak Foundation, and Open Society Foundations.

Dissent. This programme supports the charity’s work to challenge torture used to suppress activism and protest including through a project on enforced disappearance in Africa supported by an international donor and the International Accountability Platform for Belarus. Discrimination. This programme supports the charity’s work to challenge torture used against marginalized and excluded minorities, including through a project challenging LGBT+ torture in Africa supported by Allen & Overy, and a new project on conflict related sexual violence supported by the Global Survivors Fund.

Solidarity. This programme supports the charity’s work to support and strengthen the antitorture movement working with NGOs across the world, including a project to produce practice notes supported by the Matrix Chambers Fund.

Purposes of designated funds

A designated fund representing the net book value of fixed assets has been established. These funds are tied up in fixed assets and are not readily realisable as cash.

Transfer of £1,691 from unrestricted to designated funds to cover the depreciation in future years for fixed assets purchased during the year. Transfer of £5,227 from restricted funds represent spent funds.

18 Operating lease commitments payable as a lessee

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


each of the following periods
Less than one year
One to five years		 2023
2022
£
£
19,275
19,275
-
-
Property		 2023
2022
£
£
-
-
-
460
Equipment
19,275 19,275 - 460

19 Legal status of the charity

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

38

20. Pension Schemes

The charity operates an auto enrolment scheme in respect of its employees. Pension contributions for are paid into this scheme. As at 31 March 2023, employer contributions outstanding amount to £15,890 (2022 £8,263.28).

21. Redress Trust (USA)

The Redress Trust Limited was incorporated as a Not-for-Profit Corporation in the State of New York on 27[th] June 1995, (Number 13-4028661). The Internal Revenue Service determined on 22[nd] October 1999 that The Redress Trust Limited (USA) is exempt from federal income tax under Section 501(a) of the Internal Revenue Code as an organisation under Section 501 (c) (3).

The Board of Directors consists of:-

22. Stichting REDRESS Nederland

Stichting REDRESS Nederland was formally established on 7 September 2016 as an independent charitable organisation under Dutch law. Given the composition of its Board which currently includes a majority of REDRESS TRUST (UK) members. The trustees of both Boards are bound by a conflict-of-interest policy, which sets out the principles to be applied to avoid the risk of any conflict of interest arising.

During the financial year REDRESS UK transferred £135,132 (2021 £129,985) to cover salaries of staff working on UK funded projects and general running costs. The Board is comprised of:

23. Related Party Transactions

Donations received from Trustees as aggregate in the year were £0 (2022 £). There are no other related party transactions except those disclosed in note 11.

G100 Trustees Annual Report 2022-23_Final

39