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2025-03-31-accounts

The Redress Trust Limited Trustees Annual Report 2024-25

redress.org

INTRODUCTION ................................................................................................................................................. 3 TRUSTEES ANNUAL REPORT ......................................................................................................................... 4 2025 STRATEGY ................................................................................................................................................... 4 OUR OBJECTIVES AND RESULTS .......................................................................................................................... 4 JUSTICE ................................................................................................................................................................ 4 REPARATION ........................................................................................................................................................ 5 DISSENT ............................................................................................................................................................... 6 DISCRIMINATION ................................................................................................................................................. 7 SOLIDARITY ......................................................................................................................................................... 7 PUBLICATIONS ..................................................................................................................................................... 8 MEDIA COVERAGE ............................................................................................................................................... 9 SOCIAL MEDIA ..................................................................................................................................................... 9 CASEWORK ........................................................................................................................................................ 10 OUR PLANS FOR THE FUTURE ............................................................................................................................ 10 GOVERNANCE AND MANAGEMENT .................................................................................................................... 10 OUR SUPPORTERS .............................................................................................................................................. 13 ABOUT REDRESS ............................................................................................................................................. 14 FINANCIAL REVIEW ........................................................................................................................................... 15 INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF THE REDRESS TRUST LIMITED ................................... 19

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INTRODUCTION

Like many in the world, the movement against torture faces an uncertain future. The rise of authoritarian governments has led to more torture of those who dissent, and forceful attempts to dismantle the global human rights architecture. The abrupt shift in state funding to military defence, most notably with the closure of US AID, has had a significant impact on the movement, with many of our national partners around the world having to abruptly scale down their activities, just as they are needed most. And yet, at the same time there have been positive developments for accountability, with the indictment of heads of state, the conviction of torturers, and a pivot towards providing reparation for survivors.

REDRESS works with 100 NGOs around the world to deliver our mission. This collaborative partnership is an effective way to support the movement, and allows us to amplify our impact. This year we were also able to enhance our financial support to those partners through our membership of the United Against Torture Consortium and the Global Initiative Against Impunity, providing additional financial partnerships to the movement.

The core mission of REDRESS is to obtain justice for survivors of torture, demonstrating that civil society can challenge impunity through a dedicated campaign on behalf of survivors. This year, REDRESS has worked with our national partners to deliver justice relating to CIA torture in Lithuania, and has promoted accountability for torture in countries including Myanmar, Cameroon, India, and Turkey, and delivered large scale projects documenting torture in Sudan, Egypt, and Belarus. By demonstrating that justice is possible, we chip away at the prevailing culture of impunity.

During the year we advanced policy work to encourage justice and reparation for torture. In the United Kingdom we pushed the new government to make good on their commitment to introduce a right to consular assistance for survivors of torture, and also encouraged them to take a global lead against torture with a consistent approach to the ban on torture in UK law and policy. We drew attention to the problem of torture in the context of hostage diplomacy, amplifying the voice of civil society on this important topic.

Survivors of torture are entitled to reparation, but this is difficult to deliver in practice. REDRESS has been exploring the practical steps that make the delivery of reparation more likely, and during the year shared this experience with our global partners. REDRESS successfully promoted the use of Magnitsky sanctions as a form of interim justice and interim reparative measures in many cases, including in Angola, Sudan, Iran, and Georgia. We continued to develop the debate on the need to repurpose fines for breaches of sanctions as reparation for survivors, generating significant interest from key stakeholders.

Torture is often used against those who dissent, and those who are different. We supported a case at the ECOWAS Court which found the Nigerian government had breached the rights of protesters at the Lekki Toll Gate protest, and drew attention to protest-related torture in countries such as Kenya, Georgia, Bangladesh, and Belarus. Our cases and projects challenged LGBTIQ+ torture in South Africa, Peru, Quatar, and sexual torture against women in Chad, Sudan, Nepal, DRC, and Uganda.

In these uncertain times the Trustees and Staff have decided to take a cautious approach to the management of the charity, to ensure that we are ready to respond to the threats that are coming. This will allow us to rise to the opportunity to respond, and raise our ambition to deliver justice for survivors of torture.

Sir Malcolm Evans, Chair Rupert Skilbeck, Director

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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 a civil wrong with individual responsibility, and 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 and achievements from 1 April 2024 to 31 March 2025.

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.

Our Objectives and Results

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

Justice

We pursue legal claims for survivors and the prosecution of perpetrators

A core element of the work of REDRESS is to bring legal claims for justice on behalf of survivors, and to promote their rights. We do this both in the United Kingdom and worldwide through the Global Initiative Against Torture.

Deliver Justice for Survivors of Torture through Legal Claims. Two survivors of torture received compensation of €110,000 ordered by the European Court of Human Rights in cases brought by REDRESS against Turkey and Lithuania. On the 10[th] Anniversary of the publication of the US Senate report into CIA Torture, REDRESS drew attention to ongoing impunity, with resolutions from the Committee of Ministers of the Council of Europe and the UN Working Group on Enforced and Involuntary Disappearances finding that Lithuania has failed to investigate violations in relation to the case of our client Al Hawsawi , who is still detained in Guantanamo Bay. We pushed the United Nations to implement a torture case in Cameroon . We developed new cases on accountability for torture in Iran and Myanmar . A court in India cleared Jagtar Singh Johal of one of the nine charges against him, although he remains in custody on other charges. Following the submission of information by REDRESS, in June 2024 SO15 officers arrested an individual on suspicion of inciting acts of terrorism abroad, although he was later released. REDRESS filed five submissions relating to UK entities suspected of financially supporting the Myanmar military in its commission of international crimes to the Independent Investigative Mechanism for Myanmar (IIMM). UK investigators subsequently approached the IIMM to provide further evidence on an ongoing case related to financial crimes and sanction violations.

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Promote accountability for torture in Critical Countries. In June 2024, REDRESS contributed to strengthening the capacity of human rights defenders in Sudan, by holding a workshop in The Hague, which resulted in the development of several strategy documents to improve accountability with the ICC, UN Fact Finding Mission (FFM), national war crimes and sanctions units. A submission on the root causes of impunity in Sudan was made to the FFM as one of the outcomes. REDRESS supported the UN Fact Finding Mission on Sudan , through a report on arbitrary detention and torture with recommendations that were adopted by the FFM, and through advocacy at the UN Human Rights Council for the extension of their mandate. In May 2024, REDRESS worked with NGO partners to hold a litigation workshop, which produced a strategy and workplan for the effective documentation of human rights violations in order to facilitate accountability for torture. Following advocacy by REDRESS, six States echoed our recommendations to Egypt on the eradication of torture during the United Nations Universal Periodic Review of Egypt.

Promote justice and reparation for survivors through Policy Advocacy. In June 2024, REDRESS and coleads FIDH and CICC strengthened the rights of victims at the ICC by reactivating the Victims’ Rights Working Group, co-organising an event on the challenges of victim participation in the initial phase of proceedings. Advocacy led by REDRESS and partners has influenced the review process of the Victim’s Strategy currently underway at the ICC, by making it more inclusive and victim centred. REDRESS encouraged the expansion in the EU of support for victims of international crimes by promoting briefings on reforms to the EU Victims’ Rights Directive to strengthen support for victims and promote the inclusion of all victims of international crimes. Following input by REDRESS, the UN Committee Against Torture recommended that Ukraine should ensure redress for all victims of torture , including for violations committed since 2014 on the territories that are not under the effective control of the Ukrainian government. In September 2024 REDRESS made an intervention during a side-event at the UN General Assembly on Myanmar , calling for accountability for corporate enablers and advocating for innovative routes to finance reparations for survivors. The UN Fact-Finding Mission on Iran published its second report, echoing key recommendations made by REDRESS to advance accountability for serious human rights violations, including State-level hostage-taking, including by urging States to exercise universal jurisdiction in cases involving foreign and dual nationals arbitrarily detained in Iran, and by calling for a victims’ fund by identifying existing assets within national jurisdictions.

Push the UK to take a lead against torture. Ahead of the UK election and as a result of REDRESS’ advocacy, four major parties made commitments related to consular assistance in their proposed programmes, with Labour pledging to introduce “a new right to consular assistance in cases of human rights violations.” REDRESS pushed for the introduction of this law, and our recommendations on consular assistance were raised in a Parliamentary debate, and we promoted the Survivor Advisory Group to MPs. Following written and oral submissions by REDRESS, the Australian senate published a report on consular assistance relying heavily on the recommendations made by REDRESS. We also fed into a report by the UN Special Rapporteur against Torture on ‘Hostage-taking as torture’, which recognised that the practice can amount to torture and endorsed our recommendation for the use of targeted Magnitsky sanctions as a tool to advance accountability and deter State level-hostage taking. In June 2024, REDRESS marked the International Day in Support Victims of Torture, and amplified survivors’ voices in a social media campaign, where survivor advocates spoke about the need for the UK Government to prioritise torture and for the inclusion of survivors’ voices in policy development on this issue. Following on our Global Britain, Global Justice report, after the election we received a commitment from Baroness Helena Kennedy to propose a bill for amendments to the ICC Act 2001 in the House of Lords.

Reparation

We deliver remedies and reparation for survivors

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During the year, REDRESS worked to promote the practical delivery of reparation for survivors, used Magnitsky sanctions as a form of interim reparative measures, and encouraged the financing of reparation through the repurposing of fines and assets.

Enhance the Practice of Reparation. As a result of a REDRESS briefing paper on the Reparations Order issued by ICC in favour of the victims of Dominic Ongwen , the Trust Fund for Victims incorporated elements of survivor participation in their Draft Implementation Plan for reparations in Uganda. We promoted the practice of reparation through the publication of a practice note on compensation, and by organising two roundtables in Uganda to plan practical steps to implement the reparation order of the International Criminal Court in the Ongwen case. We promoted reparation practice through the publication of a Practice Note on Claiming and Implementing Reparation for Survivors of Torture, in English, Spanish, and French, providing practical guidance on how to file reparation submissions to international and regional human rights mechanisms, along with strategies for implementing reparation decisions. REDRESS promoted reparation for survivors of conflict-related sexual violence by encouraging the UN CEDAW Committee to explore the challenges faced by survivors of conflictrelated sexual violence in obtaining reparation, through a thematic briefing on the issue. Following REDRESS’ submission to the UN Special Rapporteur against Torture, her new report on sexual torture presented to the UN General Assembly included some of our recommendations, including the acknowledgement of survivors as rights-holders.

Promote sanctions as a form of interim reparation. Following a May Westminster Hall debate at the UK House of Commons promoted by REDRESS on ‘countering Iran’s illicit activities in the UK’, the UK Government Ministers committed to referring banks involved in breaching UK Iran sanctions linked to human rights violations to the UK’s Financial Conduct Authority for further investigations. Following REDRESS’ submissions, the US sanctioned a high-level Sudanese official, the EU sanctioned another Sudanese high-level official, and the UK imposed sanctions against Isabel Dos Santos, sending a strong message in support of anti-corruption and accountability in Angola . We sought sanctions relating to Eritrea. Following the submission by REDRESS of a list of 66 individuals for their involvement in serious human rights violations in Georgia against civilians and journalists following the elections of October 2024, the UK imposed Magnitsky sanctions on six Georgian officials . We promoted the effectiveness of Magnitsky sanctions through a joint briefing on recent developments in their use.

Demonstrate that assets can be repurposed as reparation. In September 2024, REDRESS published a first-of-its kind report on Financial Accountability at the International Criminal Court, which explores how the asset recovery mechanisms of the ICC can be deployed to deliver reparation to survivors of international crimes. REDRESS advocated for the UK National Crime Agency to repurpose some of the £783,827 recovered from Russian oligarch Petr Aven under the Proceeds of Crime Act 2002 to be repurposed as reparation , publishing a briefing and securing a meeting with the Home Office, as a result of which we received confirmation from the Home Secretary and Sanctions Minister that they are considering our proposal. We called on the UK to repurpose £50 million in fines and proceeds of confiscated assets towards reparation for survivors in Ukraine, and advocated for the UK to repurpose some of the £2.4 billion proceeds from the sale of Chelsea Football Club as reparation, while also encouraging media interest. We persuaded the UK government to explore the options for repurposing the assets of Rifat al-Assad for survivors in Syria.

Dissent

We challenge torture used to suppress activism and protest

REDRESS achieved tangible results to advance justice and reparation for survivors of torture related to dissent, including protesters, human rights defenders, and journalists. This work forms part of the United Against Torture Consortium.

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Challenging Torture at Protests. In June 2024, REDRESS and United against Torture Consortium partners delivered a campaign at the United Nations to raise awareness of torture used to supress dissent, particularly during protests. We engaged various UN experts, and raised the case of Jagtar Singh Johal. Following our intervention the UN Special Rapporteur against Torture used her annual report to the General Assembly to highlight escalating reports of torture during protests worldwide , especially around elections, and the use of torture to quash political opposition. In July 2024, the ECOWAS Court delivered a significant judgement against Nigeria in response to a case brought by victims of the Lekki toll gate massacre, which REDRESS supported. Alongside the violation of the prohibition of torture, the Court found that Nigeria had violated the right to life and freedom of expression, assembly and association. As part of the United Against Torture Consortium, we called on authorities in Kenya, Bangladesh, and Georgia to stop police brutality and investigate allegations of torture in the context of protests , reaching out to key partners to offer support on documentation. REDRESS worked with the International Accountability Platform for Belarus to promote justice for the widespread torture around the Belarus elections by advocating for States to join a referral to the International Criminal Court, and worked with national partners to establish a Survivor Support Group of Belarusian survivors , to provide tools and training in managing trauma. REDRESS intervened in the Court of Appeal in Johannesburg in the first civil claim for torture in South Africa relating to prison protests. As part of a new project with the United Against Torture Consortium, we worked with national partners to deliver a multi-disciplinary needs assessment to support justice and accountability for the torture that took place during the student-led protests in Bangladesh in the summer of 2024.

Discrimination

We challenge torture used against marginalised and excluded minorities

REDRESS uses strategic litigation and policy advocacy to promote justice and reparation for those who have been tortured because of who they are, with a focus on LGBTIQ+ and sexual and gender-based torture.

Promote accountability for Anti-LGBTIQ+ torture. Following threats against our client Azul Rojas Marín, allegedly by the perpetrators of the original torture against her, we conducted legal action resulting in protection measures being adopted by the Peruvian authorities. We encouraged the Inter-American Court to push Peru to properly implement the Azul case. Following REDRESS’s support to our South African partners Access Chapter 2 in submitting a report on LGBTIQ+ killings to the UN Special Rapporteur on extrajudicial killings, his October report reflected some of our recommendations, including the need to adopt guidelines for investigating anti-LGBTIQ+ violence, data collection, legislative reforms and education. REDRESS took on a case relating to LGBTIQ+ torture in Qatar, and supported a partner in South Africa to pursue a case of ‘corrective’ rape.

Implement Reparation for survivors of sexual and gender-based torture. REDRESS promoted the effective implementation of reparations for sexual torture through a new report, contributing to strengthen the practice of litigation to ensure reparation for survivors. We drew attention to the need to implement national judgments relating to conflict-related sexual torture in Kenya, Chad, Sudan, and DRC, and brainstormed an implementation plan for a landmark case with partners in Kenya. REDRESS supported survivors of conflict related sexual torture in Kenya (capacity building) and Nepal (psychosocial support). REDRESS published a report with recommendations for implementing reparations ordered in judgments for conflict-related sexual violence at the conclusion of a two-year project that strengthened the capacity of survivors and civil society to pursue the implementation of reparation in Nepal, DRC, Kenya, Chad and Uganda .

Solidarity

We support and strengthen the movement against torture

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REDRESS has supported our 100 Solidarity Partners on projects and cases challenging torture and strengthened the movement through financial partnerships and organisational support, and promoted the promoted the practice of strategic litigation as an essential tool against torture, while building a community of practice of lawyers, academics, and activists who promote reparation for torture.

Support the movement. REDRESS provided financial and organisational support to over 10 organisations for the delivery of projects, campaigns, litigation workshops, and casework against torture. This financial support resulted in the release of four activists in Angola, and protesters in Nigeria. REDRESS made four innovative lawyers awards to partners in Mexico, Spain, Kenya and Malawi to promote the work of an emerging generation of anti-torture champions, and promoted the innovative lawyers awardees on social media, including Emilija Švobaitė, from Lithuania, Nina Barrouin, from Brazil, and Manushika Cooray, from Sri Lanka. We promoted the 40[th] Anniversary of the UN Convention Against Torture with a torture consortium multimedia campaign, ‘Voices for Human Dignity, which included interviews with former Special Rapporteur on Torture (and REDRESS patron), Juan Mendez, in English and Spanish, and survivor-activist Sayed Alwadaei in English, Spanish, French, and Arabic.

Promote the Practice of Strategic Litigation and Reparation. In September 2024, REDRESS led two litigation workshops in Mexico , alongside national partner Laboratorio de Litigio Estructural , as well as torture survivors and lawyers. REDRESS supported lawyers and survivors from the Ukraine Legal Network and the Yazidi Legal Network to better push for accountability through workshops in the Hague. We trained 40 human rights defenders from around the world through workshops to better use the sanctions mechanisms. We promoted legal practice against torture through workshops for 60 UK immigration practitioners, for 40 human rights defenders working on freedom of religion and belief globally, and through two webinars on survivor participation. We published our Principles on a Survivor Centred Approach, and produced an adaptation of our Practice Note on Holistic Strategic Litigation against Torture in Spanish. We promoted a casebook on leading cases of strategic litigation against torture, and promoted it with social media on cases including Mohamed Abderrahim El Sharkawi v Egypt and Khashiyev and Akayeva v Russia. We connected 3,900 reparation practitioners through our Just Reparation bulletin, shared monthly with organisations and stakeholders globally, in English, Spanish, and French.

Publications

During the year, REDRESS published a series of major reports and briefing papers to further our policy advocacy on issues relating to torture. We also published institutional reports to raise the profile of the charity, and practice documents to share with practitioners as part of our work to support the movement against torture.

Institutional Reports. During the year we published the 2024 Annual Review 2024, as well as the quarterly REDRESS Bulletin.

Major Reports. REDRESS published eight major reports during the year. These included Realising Reparations for Survivors of Conflict-Related Sexual Violence (joint report with GSF), together with a supplementary report with Key Insights from the project; the Universal Jurisdiction Annual Review 2024 (joint report with TRIAL International); a report on Financial Accountability at the ICC; a report on Serious Human Rights Violations Perpetrated in the Context of mass civilian detention in Sudan; a report on Thematic Briefing to CEDAW on the Challenges for Survivors of Conflict-Related Sexual Violence to Realise their Right to Reparation; a report on How Can Victims in Ukraine be Heard before the International Criminal Court: Guide for Survivors and Affected Communities (English, Russian, Ukrainian); and a report on Defying Justice: Egypt’s Failure to Implement the African Commission’s Decisions on Ending Torture.

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Bulletins. We published bulletins including Just Reparation Bulletin, and the Targeted Sanctions Quarterly Update.

Briefings. REDRESS published more than 20 briefings, including Consular Services for Cases Involving Human Rights (briefing for Westminster Hall debate); Reparations for Survivors of Human Rights Violations in Ukraine; Consular Assistance in Domestic Legal Frameworks (briefing); Protecting British Nationals Taken Hostage (briefing); One Step Closer to Justice and Healing (briefing); Six Steps for the UK to Take Torture Seriously (policy brief); Repurposing the £783, 827.34 recovered from Petr Aven for Survivors of the War in Ukraine; Survivor-Centred ICC Reparations for Victims of Dominic Ongwen; Briefing Paper: Delivering Reparation to Ukraine from the £2.5 Billion Sale of Chelsea FC ; Briefing Paper: UK Law and the Torture Ban ; Briefing Paper: Victims’ Rights at the International Criminal Court ; Briefing Paper: Recovering UK Assets Linked to Sanctions Violations as Reparation; Fact Sheet: Tackling Systematic Torture in Egypt Through UN UPR ; Recovering UK Assets Linked to Sanctions Violation as Reparation; What Reparations for Hissène Habré’s Victims? ; EU Victims’ Rights Directive Revision; (17) Justice without Borders: Ending Impunity for International Crimes in Europe through Universal Jurisdiction; The International Criminal Court and Belarus.

Practice . We published the first in a series of casebooks , Casebook 1: Leading Strategic Litigation Cases Against Torture, highlighting case studies of strategic litigation against torture, and promoted it with blog pieces from experts on our website, including former UN SR on Torture, Juan Mendez, also a Patron of REDRESS: here, here and here. We also published a Practice Note on Compensation for Victims of Torture, and a Practice Note on Claiming and Implementing and Implementing Reparation for Survivors of Torture. We also published our Principles for a Survivor Centred Approach, and the first blog piece in our new blog series, Overcoming Torture, featuring testimonies of survivors, which in this occasion featured the testimony of one of our SAG members.

Media coverage

REDRESS received significant media coverage during the year from more than 40 outlets, including mentions in influential UK and international media, such as The Guardian, The Washington Post, and Politico, the US blog site Just Security (an op-ed on the need to repurpose frozen Syrian assets in the UK for victims), and a contribution to Compliance Clarified, a podcast from Thomson Reuters, where we discussed the use of sanctions and asset confiscation to redress the harm to victims of war crimes, including in Syria and Ukraine. Later in the year we featured in The Guardian and The Middle East Eye, highlighting our work on consular, BBC Radio 4’s The Last Word and the Jerusalem Post remembering our late patron Leah Levin, and the US blog site Articles of War (an op-ed on EU’s support to Ukraine through windfall profits in the context of international law). In the autumn we were reported in two articles in the Guardian (one on consular assistance featuring two of our clients and one on reparation for victims in Uganda), and one article in INews on the repurposing of bank assets from Bashar al-Assad to victims. We received coverage through three op-ds: one in Al Jazeera marking the tenth anniversary of a congressional report on CIA torture, another one in the influential US blog Just Security on financial accountability at the ICC and one in The Times on the repurposing of Russian frozen assets for victims in Ukraine. In early 2025 we received 16 mentions in the media, including an interview on ITV’s Good Morning Britain on two British couple detained in Iran, and interviews on the BBC’s Today Programme and BBC 5 Live on the need to repurpose proceeds from the sale of Chelsea FC as reparations for survivors in Ukraine. REDRESS was quoted in Middle East Eye on the topic of a British citizen detained in Saudi Arabia, and in The Independent, The Standard and the Mail Online on the topic of the frozen Chelsea funds. REDRESS was also quoted in The Independent, the Evening Standard and The National on the Jagtar Singh Johal case.

Social Media

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During the year, REDRESS used social media to draw attention to our work, with 48 campaigns, which gathered more than 460,000 views, and more than 26,500 engagements. Some of the campaigns which created the most interest were:

Casework

During the year we had 139 new case enquiries. Of these, 73 cases were rejected, of which 17 were signposted to other organisation, and 66 remained pending further discussions. We took on a case relating to the torture of a gay man in the Gulf Region, and a protester tortured by the police in Western Sahara. We made 17 substantive legal submissions, including in Ireland v UKand in cases relating to Zimbabwe, Lithuania, DRC, Peru, South Africa, Belarus, Myanmar, Georgia, Chad, and Iran. We attended court hearings in Kenya and the UK and received a decision from the ECOWAS Court in the Lekki Bridge case.

Our Plans for the Future

In 2025 REDRESS will develop a new 2030 Strategy to identify our priorities and projects for 2026-2030. We are likely to continue to focus our work in existing areas, while introducing some innovations. New areas of work are likely to include the torture of journalists, and the torture of climate defenders, as well as the torture of refugees and migrants. We are likely to have a renewed focus on the question of immunities. We will also make decisions about how large REDRESS should be going forward, so that it is able to deliver the new strategy.

Governance and Management

Governance

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

Two new members of the Board of Trustees were appointed during the year, Kate Mackintosh (from November 2024) and Gaëtan Verhoosel KC (from February 2025)

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, the Head of Law, the Head of Communications, and the Head of Operations.

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 also operate through the Finance Committee and the Development Committee, which convene between Board meetings.

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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 a 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 also 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 includes one REDRESS UK trustee and two other board trustees, and a memorandum of understanding that sets out the relationship between the two organisations. Both entities enhance the global presence of REDRESS, and also create opportunities for fundraising.

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 goals 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.

Staffing

The staffing at REDRESS remained relatively stable during the year, and we replaced some core staff who left.

As part of our organisational priorities, we were able to strengthen our human resources processes and procedures, focusing on a range of initiatives encompassing updated job descriptions, comprehensive Staff Handbook, enhancing professional development, a robust performance management framework, and updating our Wellbeing approach via a new EAP provider.

Volunteers. 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 few interns, mainly law students during the year who supported our work with legal research and project delivery. Finally, REDRESS was supported by a number of lawyers from law firms acting pro bono, primarily providing legal support.

Statutory Requirements

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

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Fundraising Approach . Our primary fundraising methods at REDRESS for unrestricted funding continue to be (a) trusts and foundations, (b) 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 the Director and the Programme Development Manager, supported by the Head of Finance and the Head of Law. We do not undertake telephone, face-to-face, private site, or door-todoor fundraising, or use commercial participators.

Fundraising Performance. At the close of Financial Year 2024-25 we had secured our target for new core funding target and a proportion of our new project funding target. The impact of the USAID and FCDO cuts has meant that we have experienced a challenging funding landscape when seeking to maintain project funding, combined with reduced budgets in the UK Trusts and Foundations sector.

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 is registered 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. 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 to encourage supporters to make contributions, ensuring that their fundraising efforts are delivered appropriately.

Complaints . REDRESS received no complaints relating to fundraising activities during the course of the year.

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 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. The main risks identified by the staff and trustees are:

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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 . REDRESS has a suite of 16 board approved policies on critical issues, together with a process to ensure implementation of those policies. Several board policies were revised during the year.

Conflict of interest. There is a Conflict of Interest policy between REDRESS UK and REDRESS Netherlands that was agreed in May 2018 and reviewed in November 2024. 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: Unit G01, 65 Glasshill Street, London, SE1 0QR 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 Brindley Place, Birmingham B1 2HB Royal Bank of Scotland, High Holborn Branch, London, WC1V 6PQ. CCLA, 80 Cheapside, London, EC2V 6DZ

Our Supporters

The Trustees are very grateful for the ongoing support of the European Union, Evan Cornish Foundation, Global Survivors Fund, Joffe Trust, John Armitage Charitable Trust, Joseph Rowntree Charitable Trust, Justice Together, Lewis Family Charitable Trust, Linklaters, Oak Foundation, Open Society Foundations, Sigrid Rausing Trust, Souter Charitable Trust, the UN Voluntary Fund for Victims of Torture and the Wellspring Foundation. This continued funding, alongside support from individual supporters, has enabled REDRESS to sustain and develop 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: Anisha Dhungana, Madison Simons, Antonio Escobar, Becky Gardner, Rosin Pillar, Behnam Youssefian, Leonor Carron-Desrosiers, Anna Spivack, Dorothea Oyetunde.

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, White & Case, Twenty Essex, Debevoise & Plimpton, Fragomen UK and Fragomen Netherlands.

Trustees Annual Report 2024-25

13

About REDRESS

Board of Trustees

Staff and Consultants

Trustees Annual Report 2024-25

14

Consultant Legal Advisor (to July 2024)

REDRESS Nederland Staff

Legal Assistant (from May 2024)

During the year REDRESS was also supported by Legal Fellows, Ana Cutts Dougherty, Amina Fahmy, Isabelle Terranova, Sana Shahzad, Jack Heron.

Patrons

Financial Review

Trustees Annual Report 2024-25

15

24-25: The charity had net income on unrestricted funds of £156,104 for the year (2024: net expenditure of £41,103) 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 £721,220 (2023: £564,037). Restricted funds carried forward at 31 March 2025 amounted to £538,055 (2024: £770,715), following net deficit for the year of £75,447 (2024: deficit of £510,247). The funds carried forward are sufficient for the activities for which the funds were provided.

Income from unrestricted donations increased by 23% to £864,383 in 2025 compared with £703,045 in 2024. This is partly due to securing a large grant from the Sigrid Rausing Trust during the year. Restricted income increased by 47.3% to £1,322,590 in 2025 compared to £897,891 in 2024. This is due to the timing of when grant payments are made by donors which do not coincide with the financial year. The overall increase in income year on year is 31.6%. Expenditure overall has increased by 5.8 % from £2,314,301 in 2024 to £2,448,652.

The balance sheet at the end of the financial year shows a decrease in tangible assets of £14,397 from £36,692 to £22,295. Debtors increased by £87,603 to £246,791 from the previous year's £159,188. Creditors increased from £207,447 to £210,673 on 31 March 2025. Cash available was reduced by £145,457 during the year to £1,200,862. Funds held at the end of the year were £75,477 less than at the start of the year.

Reserves Policy

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

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 is for fixed assets (leasehold improvements and depreciation).

In February 2025 the trustees agreed a budget for 2025-26 with relevant running costs of approximately £105,000 per month, producing a range for free reserves under the policy between £525,00 and £630,000 for the financial year. The free reserves as of 31 March 2025 were £698,925 which is above the policy range.

In 2023-24 we planned to bring the reserves to the top of the range and have a designated fund for human resources and new initiatives. We transferred £65,000 from general funds to a designated fund for human resources and new initiatives at the end of 2024-2025.

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

Trustees Annual Report 2024-25

16

oversight by the Finance Committee of the Board, and the strong fundraising pipeline that is in place. Specifically:

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).

Trustees Annual Report 2024-25

17

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 1 October 2025 and signed on its behalf by:

________ Sir Malcolm Evans Chair

Trustees Annual Report 2024-25

18

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 2025 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).

In our opinion, the financial statements:

Basis for opinion

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

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

Trustees Annual Report 2024-25

19

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.

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,

Trustees Annual Report 2024-25

20

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 non-compliance with laws and regulations, our procedures included the following:

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.

Trustees Annual Report 2024-25

21

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) 15 October 2025

for and on behalf of Sayer Vincent LLP, Statutory Auditor 110 Golden Lane, LONDON, EC1Y 0TG

Trustees Annual Report 2024-25

22

The Redress Trust Limited

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

For the year ended 31 March 2025

For the year ended 31 March 2025
Note
Income from:
2
3
3
3
3
3
4
5
6
6
6
6
6
6
7
Reconciliation of funds:
Dissent
Donations and legacies
Charitable activities
Justice
Reparation
Total expenditure
Charitable activities
Dissent
Discrimination
Solidarity
Discrimination
Solidarity
Justice
Reparation
Donated services
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
£
864,383
-
-
-
-
-
22,393
163,809
Restricted
£
-
313,608
124,607
753,360
125,178
5,837
-
-
2025
Total
£
864,383
313,608
124,607
753,360
125,178
5,837
22,393
163,809
2,373,175
113,951
810,548
241,814
700,517
281,099
300,723
2,448,652
(75,477)
-
(75,477)
1,334,752
1,259,275
Unrestricted
£
703,045
-
-
-
-
-
11,637
191,501
2024
Restricted
Total
£
£
-
703,045
136,296
136,296
91,295
91,295
444,827
444,827
67,554
67,554
157,899
157,899
-
11,637
-
191,501
1,050,585 1,322,590 906,183 897,871
1,804,054
113,951
272,743
115,997
215,046
84,199
92,545
-
537,805
125,817
485,471
196,900
208,178
120,829
170,531
326,762
97,366
79,871
69,721
-
120,829
448,442
618,973
341,421
668,183
286,204
383,570
200,467
280,338
172,687
242,408
894,481 1,554,171 865,080 1,449,221
2,314,301
156,104
1,079
(231,581)
(1,079)
41,103
2,305
(551,350)
(510,247)
(2,305)
-
157,183
564,037
(232,660)
770,715
43,408
520,629
(553,655)
(510,247)
1,324,370
1,844,999
721,220 538,055 564,037 770,715
1,334,752

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.

23

The Redress Trust Limited

Company no. 02774071

Balance sheet

As at 31 March 2025

As at 31 March 2025
Balance sheet
As at 31 March 2025
Balance sheet
Company no. 02774071
Note
£
Fixed assets:
13
Current assets:
14
246,791
1,200,862
1,447,653
Liabilities:
15
(210,673)
16a
87,295
633,925
Cash at bank and in hand
Tangible assets
Debtors
Total net assets
Restricted income funds
Unrestricted income funds:
Designated funds
General funds
Total unrestricted funds
Total charity funds
The funds of the charity:
Creditors: amounts falling due within one year
Net current assets
2025
£
£
22,295
22,295
159,188
1,346,319
1,505,507
(207,447)
1,236,980
1,259,275
538,055
36,692
527,345
721,220
1,259,275
2024
£
36,692
36,692
1,298,060
1,447,653
(210,673)
87,295
633,925
1,334,752
770,715
564,037
1,334,752

Approved by the trustees on 1October 2025 and signed on their behalf by

Sir Malcolm Evans Chair

24

The Redress Trust Limited

Statement of cash flows

For the year ended 31 March 2025

For the year ended 31 March 2025
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
£
£
(75,477)
23,948
(22,393)
(87,603)
3,226
(158,299)
22,393
(9,551)
12,842
(145,457)
1,346,319
1,200,862
At 1 April
2024
Cash flows
£
£
1,346,319
(145,457)
-
-
2025
£
£
(510,247)
10,600
(11,637)
121,042
46,453
(343,789)
11,637
(27,144)
(15,507)
(359,296)
1,705,616
1,346,319
Other non-
cash
changes
At 31
March 2025
£
£
-
1,200,862
-
-
2024
(158,299)
12,842
(343,789)
(15,507)
At 1 April
2024
£
1,346,319
-
Other non-
cash
changes
£
-
-
(145,457)
1,346,319
(359,296)
1,705,616
1,200,862 1,346,319

Cash flows
£
(145,457)
-

At 31
March 2025
£
1,200,862
-
1,346,319 (145,457) - 1,200,862

25

The Redress Trust Limited

Notes to the financial statements

For the year ended 31 March 2025

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 registered office address is G1 65 Glasshill Street, London, SE1 0QR

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 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.

26

The Redress Trust Limited

Notes to the financial statements

For the year ended 31 March 2025

1 Accounting policies (continued)

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 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 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.

i) Allocation of support costs

Resources expended are allocated to the particular activity where the cost relates directly to that activity. However, the cost the cost of overall direction and administration of each activity, comprising the salary and overhead costs of the central function, is apportioned on the following basis which are an estimate, based on staff time, of the amount attributable attributable to each activity.

utable to each activity.
Raising funds 5%
Justice 33%
Reparation 10%
Dissent 29%
Discrimination 11%
Solidarity 12%

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 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.

Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The depreciation rates in use are as follows:

Leasehold Improvements 2 years
Office equipment 3 years
Software 3 years

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.

27

The Redress Trust Limited

Notes to the financial statements

For the year ended 31 March 2025

1 Accounting policies (continued)

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

2 Income from donations and legacies

The Evan Cornish Foundation
Joseph Rowntree Charitable Trust
Ms Mellif James
Sigrid Rausing Trust
Joffe Charitable Trust
Linklaters
Other
J Armitage Charitable Trust
Wellspring
The David and Ruth Lewis Family
Foundation
The Oak Foundation
Open Society Foundations
The Bromley Trust
Three Crowns
Unrestricted
£
-
-
40,000
-
5,523
-
57,500
50,000
200,000
-
300,000
-
156,168
55,192
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Restricted
2025
Total
£
-
-
40,000
-
5,523
-
57,500
50,000
200,000
-
300,000
-
156,168
55,192
Unrestricted
£
236,847
10,000
40,000
35,000
-
20,000
-
50,000
250,000
20,000
-
15,000
-
26,198
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Restricted
2024
Total
£
236,847
10,000
40,000
35,000
-
20,000
-
50,000
250,000
20,000
-
15,000
-
26,198
864,383 - 864,383 703,045 - 703,045

28

The Redress Trust Limited

Notes to the financial statements

For the year ended 31 March 2025

3 Income from charitable activities

the year ended 31 March 2025
Income from charitable activities
Justice:
EEAS
EU - Global Imunity Consortium
Justice Together
Souter
UNVFT
Zivik
Sub-total for Justice
Reparation:
Command Structure
CTI -Africa Phase 2
Global Survivors Fund - Ukraine
Global Survivors Fund - Ukraine 2
Joseph Rowntree Trust
Sub-total for Reparation
Dissent:
EU - United Against Torture Consortium
EU - UAT (Bangladesh)
IAPB - Phase 3
IAPB - USA
Sub-total for Dissent
Discrimination:
Global Survivors Fund
Global Survivors Fund CSRV
Sub-total for Discrimination
Solidarity:
Laboratorio de Litigio Estructural
Wellspring
Sub-total for Solidarity
Total income from charitable activities
Unrestricted
£
-
-
-
-
-
-
£
44,832
213,735
57,500
3,000
-
(5,459)
Restricted
2025
Total
£
44,832
213,735
57,500
3,000
-
(5,459)
Unrestricted
£
-
-
-
-
-
-
2024
Total
£
£
-
-
25,644
25,644
48,144
48,144
34,738
34,738
27,770
27,770
Restricted
-
-
-
-
-
-
313,608
6,250
-
-
62,465
55,892
313,608
6,250
-
-
62,465
55,892
-
-
-
-
-
-
136,296
136,296
-
-
(12,514)
(12,514)
38,218
38,218
12,335
12,335
53,256
53,256
-
-
-
-
-
124,607
433,798
110,602
204,723
4,237
124,607
433,798
110,602
204,723
4,237
-
-
-
-
-
91,295
91,295
345,504
345,504
-
-
52,961
52,961
46,362
46,362
-
-
-
753,360
1,605
123,573
753,360
1,605
123,573
-
-
-
444,827
444,827
2,554
2,554
65,000
65,000
-
-
-
125,178
5,837
-
125,178
5,837
-
-
-
-
67,554
67,554
-
-
157,899
157,899
- 5,837 5,837 - 157,899
157,899
- 1,322,590 1,322,590 - 897,871
897,871

29

The Redress Trust Limited

Notes to the financial statements

For the year ended 31 March 2025

4 Income from investments

Unrestricted
£
22,393
£
-
Restricted
2025
Total
£
22,393
Unrestricted
£
11,637
£
-
Restricted
2024
Total
£
11,637
22,393 - 22,393 11,637 - 11,637
£
-
Restricted
2025
Total
£
163,809
Unrestricted
£
191,501
£
-
Restricted
2024
Total
£
191,501

5 Gifts in Kind

30

The Redress Trust Limited

Notes to the financial statements

For the year ended 31 March 2025

6a Analysis of expenditure

Charitable activities

Charitable activities
Staff costs (Note 8)
Project costs
Grants to organisations
Donated Services
Organisation Activities
Office costs
Audit
Support costs
Governance costs
Total expenditure 2025
Total expenditure 2024
Raising
funds
£
73,924
13,343
-
127
-
-
-
87,394
25,697
860
113,951
120,829
Justice
£
230,415
199,457
141,618
58,590
-
-
-
630,080
174,622
5,846
810,548
618,973
Reparation
£
83,258
35,119
17,490
52,107
-
-
-
187,974
52,096
1,744
241,814
668,183
Dissent
£
252,074
122,583
139,926
29,963
-
-
-
544,546
150,918
5,053
700,517
383,570
Discrimination
£
40,544
54,074
113,963
9,931
-
-
-
Solidarity
£
118,766
57,414
44,496
13,090
-
-
-
Governance
costs
£
-
-
-
-
-
-
17,700
17,700
-
(17,700)
-
-
Support costs
£
418,838
-
-
-
9,656
100,186
-
528,680
(528,680)
-
-
-
-
2025
Total
2024
Total
£
£
1,217,819
1,141,657
481,990
460,433
457,493
405,252
163,808
191,501
9,656
26,768
100,186
71,830
17,700
16,860
2,448,652
2,314,301
-
-
-
-
2,448,652
-
-
2,314,301
218,512
60,560
2,027
233,766
64,787
2,170
281,099 300,723
280,338 242,408

31

The Redress Trust Limited

Notes to the financial statements

For the year ended 31 March 2024

6b Analysis of expenditure

Charitable activities

Charitable activities
Raising
funds
£
Staff costs (Note 8)
71,206
Project costs
25,979
Grants to organisations
-
Donated Services
-
Organisation Activities enter what
-
Office costs
-
Audit
-
97,185
Support costs
22,700
Governance costs
944
Total expenditure 2024
120,829
Justice
£
274,332
103,702
85,489
37,278
-
-
-
500,801
113,460
4,712
618,973
Reparation
£
158,430
139,182
160,225
102,377
-
-
-
560,214
103,664
4,305
668,183
Dissent
£
145,267
81,439
68,846
14,791
-
-
-
310,343
70,307
2,920
383,570
Discrimination
£
63,795
80,278
63,226
19,519
-
-
-
Solidarity
£
121,276
29,853
27,466
17,536
-
-
-
Governance
costs
£
-
-
-
-
-
-
16,860
16,860
-
(16,860)
-
Support costs
2024
Total
£
£
307,351
1,141,657
-
460,433
-
405,252
-
191,501
26,768
26,768
71,830
71,830
-
16,860
405,949
2,314,301
(405,949)
-
-
-
-
-
2,314,301
226,818
51,386
2,134
196,131
44,432
1,845
280,338 242,408

32

The Redress Trust Limited

Notes to the financial statements

For the year ended 31 March 2025

This is stated after charging / (crediting):

This is stated after charging / (crediting):
2025 2024
£ £
Depreciation 23,948 10,599
Operating lease rentals payable:
Property 36,931 59,089
Auditor's remuneration (excluding VAT):
Audit 14,750 14,050
Other services 12,050 4,000
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
2025
£
1,010,882
105,183
101,754
2024
£
955,601
90,979
95,077
1,217,819 1,141,657

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

2025 2024
No. No.
£60,000 - £69,999 2 1
£70,000 - £79,999 1 -
£80,000 - £89,999 - -
£90,000 - £99,999 1 1

The total employee benefits (including pension contributions and employer's national insurance) of the key management personnel were £271,913 (2024: £211,502). The key management personnel are the senior management team, made up of the Director, Head of Finance and Head of Operations

The charity trustees were neither paid nor received any other benefits from employment with the charity in the year (2024: £nil).

One trustees claimed expenses of £28 in the year (2024: 74) nor were any amounts paid directly to third parties on their behalf (2024: nil).

33

The Redress Trust Limited

Notes to the financial statements

For the year ended 31 March 2025

9 Staff numbers

The average number of employees (head count based on number of staff employed) during the year was 22 (2024: 24).

Grants to
institutions
Grants to
individuals
£
£
116,572
-
-
-
-
-
17,799
7,247
-
141,618
-
-
-
-
-
-
-
-
-
17,490
-
-
-
17,490
-
9,942
-
11,173
-
74,592
-
30,656
13,563
126,363
13,563
8,744
-
10,953
-
74,611
-
12,713
-
6,942
-
113,963
-
Yazidi Legal Network
Grant making (current year)
Cost
Advocacy Forum
Spotlight on Corruption
Support staff
Justice
Stichting REDRESS Nederland
MAB
Small grants
Reparatiom
Small grants
At the end of the year
Advocacy Forum
Conflict Victims Women National
Utu Wetu
APRODEH
Project staff
Staff are split across the activities of the charity as follows
SAMA
Intelligent Sanctuary Foundation
At the end of the year
International Lawyers Project
Small grants
At the end of the year
Stichting REDRESS Nederland
Small grants
Centre for the Development of People
Discimination
At the end of the year
Stichting REDRESS Nederland
Stichting REDRESS Nederland
Dissent
Grants to
institutions
Grants to
individuals
£
£
116,572
-
-
-
-
-
17,799
7,247
-
141,618
-
-
-
-
-
-
-
-
-
17,490
-
-
-
17,490
-
9,942
-
11,173
-
74,592
-
30,656
13,563
126,363
13,563
8,744
-
10,953
-
74,611
-
12,713
-
6,942
-
113,963
-
Yazidi Legal Network
Grant making (current year)
Cost
Advocacy Forum
Spotlight on Corruption
Support staff
Justice
Stichting REDRESS Nederland
MAB
Small grants
Reparatiom
Small grants
At the end of the year
Advocacy Forum
Conflict Victims Women National
Utu Wetu
APRODEH
Project staff
Staff are split across the activities of the charity as follows
SAMA
Intelligent Sanctuary Foundation
At the end of the year
International Lawyers Project
Small grants
At the end of the year
Stichting REDRESS Nederland
Small grants
Centre for the Development of People
Discimination
At the end of the year
Stichting REDRESS Nederland
Stichting REDRESS Nederland
Dissent
Grants to
institutions
Grants to
individuals
£
£
116,572
-
-
-
-
-
17,799
7,247
-
141,618
-
-
-
-
-
-
-
-
-
17,490
-
-
-
17,490
-
9,942
-
11,173
-
74,592
-
30,656
13,563
126,363
13,563
8,744
-
10,953
-
74,611
-
12,713
-
6,942
-
113,963
-
Yazidi Legal Network
Grant making (current year)
Cost
Advocacy Forum
Spotlight on Corruption
Support staff
Justice
Stichting REDRESS Nederland
MAB
Small grants
Reparatiom
Small grants
At the end of the year
Advocacy Forum
Conflict Victims Women National
Utu Wetu
APRODEH
Project staff
Staff are split across the activities of the charity as follows
SAMA
Intelligent Sanctuary Foundation
At the end of the year
International Lawyers Project
Small grants
At the end of the year
Stichting REDRESS Nederland
Small grants
Centre for the Development of People
Discimination
At the end of the year
Stichting REDRESS Nederland
Stichting REDRESS Nederland
Dissent

Support
costs
£
34,214
-
-
5,224
2,123
2025
No.
14.0
8.0
2024
No.
14
10
22.0 24

2025
£
150,786
-
-
23,023
9,370
2024
£
56,973
16,401
25,270
-
6,795
141,618 - 41,561 183,179 105,439
-
-
-
-
17,490
-
-
-
-
-
-
-
-
-
-
-
5,133
-
-
-
-
-
22,623
-
16,393
10,806
138,090
62,631
35,394
24,839
17,490 - 5,133 22,623 288,153
9,942
11,173
74,592
30,656
-
-
-
13,563
2,918
3,279
21,893
12,977
12,860
14,452
96,485
57,196
-
-
81,112
3,790
126,363 13,563 41,067 180,993 84,902
8,744
10,953
74,611
12,713
6,942
-
-
-
-
-
2,566
3,215
21,898
3,731
2,037
11,310
14,168
96,509
16,444
8,979
-
-
78,002
-
-
113,963 - 33,447 147,410 78,002

10a Grant making (current year)

34

The Redress Trust Limited

Notes to the financial statements

For the year ended 31 March 2025

e year ended 31 March 2025
Stichting REDRESS Nederland
Solidarity
At the end of the year
At the end of the year
44,496 - 13,059 57,555 33,862
44,496 - 13,059 57,555 33,862
443,930 13,563 134,267 591,760 590,358

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

10b Grant making (prior year)

Small grants include grants to partners below £20,000 in a year
Grant making (prior year)
0 in a year
Grants to
institutions
£
46,184
-
-
5,508
51,692
13,289
8,760
111,941
50,771
Stichting REDRESS Nederland
28,692
20,134
233,587
Stichting REDRESS Nederland
65,752
3,072
68,824
63,231
63,231
27,450
27,450
444,784
Advocacy Forum
Intelligent Sanctuary Foundation
International Lawyers Project
Spotlight on Corruption
Small grants
At the end of the year
Dissent
Small grants
At the end of the year
At the end of the year
Solidarity
Stichting REDRESS Nederland
Justice
Discimination
Stichting REDRESS Nederland
At the end of the year
Small grants include grants to partners below £20,000 in a year
Cost
Stichting REDRESS Nederland
MAB
SAMA
Small grants
At the end of the year
Reparatiom
At the end of the year
Grants to
institutions
£
46,184
-
-
5,508
51,692

Grants to
individuals
£
-
13,295
20,485
-
33,780

Support
costs
£
10,789
3,106
4,785
1,287
19,967

2024
£
56,973
16,401
25,270
6,795
105,439
13,289
8,760
111,941
50,771
28,692
20,134
-
-
-
-
-
-
3,104
2,046
26,149
11,860
6,702
4,705
16,393
10,806
138,090
62,631
35,394
24,839
233,587 - 54,566 288,153
65,752
3,072
-
-
15,360
718
81,112
3,790
68,824 - 16,078 84,902
63,231 - 14,771 78,002
63,231 - 14,771 78,002
27,450 - 6,412 33,862
27,450 - 6,412 33,862
444,784 33,780 111,794 590,358

35

The Redress Trust Limited

Notes to the financial statements

For the year ended 31 March 2025

11 Related party transactions

There was one related party transactions to disclose for this financial year (2024: none) between REDRESS UK and Stichting REDRESS Nederland. REDRESS UK transferred £327,761 (2024 £231,309) to Stichting REDRESS Nederland to cover salaries of staff working on UK funded projects and general running costs.

Aggregate donations from related parties were nil (2024: 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
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
At the start of the year
Leasehold
Improvements
£
20,737
-
-

Office
Equipment
£
36,958
9,551
-

Fixtures
&Fittings
£
1,804
-
-

Total
£
59,499
9,551
-
20,737 46,509 1,804 69,050
2,591
10,370
-
18,412
13,578
-
1,804
-
22,807
23,948
-
12,961 31,990 1,804 46,755
7,776 14,519 - 22,295
18,146 18,546 - 36,692

All of the above assets are used for charitable purposes.

14 Debtors

Debtors
Advances to partners under Grant agreements
Other debtors
Grants receivable
Prepayments
2025
2024
£
£
66,211
9,751
60,190
3,507
98,634
134,185
21,756
11,745
246,791
159,188

36

The Redress Trust Limited

Notes to the financial statements

For the year ended 31 March 2025

15 Creditors: amounts falling due within one year

e year ended 31 March 2025
Creditors: amounts falling due within one year
Accruals
Social security and other taxes
Trade creditors
Other creditors
2025
2024
£
£
60,958
37,051
41,184
53,659
59,672
50,219
48,859
66,518
210,673
207,447

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

Analysis of net assets between funds (current year)
Tangible fixed assets
Tangible fixed assets
Current assets
Net assets at 31 March 2024
Current liabilities
Current assets
Analysis of net assets between funds (prior year)
Current liabilities
Net assets at 31 March 2025
General
unrestricted
£
-
767,825
(133,900)

Designated
£
22,295
65,000
-
Restricted
£
-
614,828
(76,773)
Total funds
£
22,295
1,447,653
(210,673)
633,925 87,295 538,055 1,259,275
General
unrestricted
£
-
652,363
(125,019)

Designated
£
36,692
-
-
Restricted
£
-
853,144
(82,428)
Total funds
£
36,692
1,505,507
(207,447)
527,344 36,692 770,716 1,334,752

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

37

The Redress Trust Limited

Notes to the financial statements

For the year ended 31 March 2025

17a Movements in funds (current year)

e year ended 31 March 2025
Movements in funds (current year)
Total restricted funds
Total designated funds
General funds
Total unrestricted funds
Total funds
Restricted funds:
Justice
Reparation
Dissent
Discrimination
Fixed Asset
Unrestricted funds:
Designated funds:
Solidarity
At 1 April
2024
£
238,818
34,019
223,697
71,722
202,459

Income &
gains
£
313,608
124,607
753,360
125,178
5,837

Expenditure
& losses
£
(537,805)
(125,817)
(485,471)
(196,900)
(208,178)

Transfers
£
(1,079)
-
-
-
-
At 31 March
2025
£
13,542
32,809
491,586
-
118
770,715 1,322,590 (1,554,171) (1,079) 538,055
36,692 - (23,947) 74,550 87,295
36,692 - (23,947) 74,550 87,295
527,345 1,050,585 (870,534) (73,471) 633,925
564,037 1,050,585 (894,481) 1,079 721,220
1,334,752 2,373,175 (2,448,652) - 1,259,275

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
Dissent
Discrimination
Justice
Unrestricted funds:
Designated funds:
Fixed Asset
Total funds
Total unrestricted funds
Solidarity
Restricted funds:
Reparation
At 1 April
2023
£
550,964
284,145
66,301
205,713
217,247

Income &
gains
£
136,296
91,295
444,827
67,554
157,899

Expenditure
& losses
£
(448,442)
(341,421)
(286,204)
(200,467)
(172,687)

Transfers
£
-
-
(1,227)
(1,078)
-
At 31 March
2024
£
238,818
34,019
223,697
71,722
202,459
1,324,370 897,871 (1,449,221) (2,305) 770,715
20,147 - (10,599) 27,144 36,692
20,147 - (10,599) 27,144 36,692
500,482 906,183 (854,481) (24,839) 527,345
520,629 906,183 (865,080) 2,305 564,037
1,844,999 1,804,054 (2,314,301) - 1,334,752

38

The Redress Trust Limited

Notes to the financial statements

For the year ended 31 March 2025

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 External Action of the European Union, Justice Together, European Union- Global Impunity Consortium, Open Society Foundation. Souter and UNVFT.

Reparation . This programme supports the charity’s work to deliver remedies and reparation for survivors, including through projects supported by Global Survivors Fund and Joseph Rowntree.

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 the International Accountability Platform for Belarus and the European Union - United Against Torture.

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 a 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 Wellspring Philanthropic 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 £8,471 from unrestricted to designated funds to cover leasehold improvements and depreciation of laptops in future years for fixed assets purchased during the year. Transfer of £1,079 from restricted funds represent spent funds.

Transfer of £65,000 from unrestricted to desingated fund for human resources and new initiatives.

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


of the following periods
Less than one year
One to five years
2025
2024
2025
2024
£
£
£
£
36,931
49,241
-
-
-
36,931
-
-
Property
Equipment
36,931 86,172
-
-

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.

39

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 2025, employer contributions outstanding amount to £32,578 (2024 £23,723).

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).

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 one REDRESS TRUST (UK), 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 £327,761 (2024 £231,309) 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 (2024 £). There are no other related party transactions except those disclosed in note 11.

Trustees Annual Report 2024-25

40