Registered number: 2922108 Charity number: 1037236 DPI - DEMOCRATIC PROGRESS INSTITUTE FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2024
LUBBOCK FINE LLP Chartered Accountants Paternoster House 65 St Paul's Churchyard London EC4M 8AB
DPI - DEMOCRATIC PROGRESS INSTITUTE
(A Company Limited by Guarantee)
CONTENTS
Reference and Administrative Details of the Charity, its Trustees and Advisers Trustees’ Report
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
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DPI - DEMOCRATIC PROGRESS INSTITUTE (A Company Limited by Guarantee)
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 DECEMBER 2023
Trustees
Nicholas Stewart, Q.C., Chair Arild Humlen, Treasurer ~~Priscilla Hayner~~ Antonia Potter Prentice
~~Owen Bowcott (appointed 17 February 2023)~~
Company registered number 2922108 Charity registered number 1037236 Registered office 11 Guilford Street London WC1N 1DH
Chief executive officer Kerim Yildiz Accountants Lubbock Fine LLP Chartered Accountants & Statutory Auditors Paternoster House 65 St Paul's Churchyard London EC4M 8AB Bankers Barclays Bank plc 27 Regent Street London W1 4UB
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DPI - DEMOCRATIC PROGRESS INSTITUTE (A COMPANY LIMITED BY GUARANTEE) TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2024
The Trustees confirm that the Annual Report and financial statements of the Charity comply with the current statutory requirements, the requirements of the Charity’s governing document and the provisions of the Statement of Recommended Practice (SORP), applicable to charities preparing their accounts with the Financial Reporting Standards applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2015).
Since the Charity qualifies as small under section 383, the strategic report required of medium and large companies under The Companies Act 2006 (Strategic Report and Director's Report) Regulations 2013 is not required.
Reference and administrative details
Reference and administrative details are shown in the schedule of members of the Board and professional advisers on page 1 of the financial statements.
The Board of Directors
The Board that served DPI in 2024 comprised the individuals listed below:
Nicholas Stewart, K.C. (Chair) Antonia Potter Prentice (Secretary) Arild Humlen (Treasurer) Owen Bowcott Priscilla Hayner Structure, governance, and management DPI is registered as a charitable company limited by guarantee and is governed by a Board of Directors. Members of the Board aim to meet once per calendar year but usually exceed this number by meeting three or more times. In 2024, five board meetings were held: the first on February 13, the second on June 24, the third on October 15, the fourth on November 21, and the final meeting on December 16. Meetings were held online and in person at DPI’s London Office. Board members are elected or coopted under the termsofthe Articles of Association. All members retire at each Annual General Meeting and are eligible for re-election then. The Board of Directors are the Trustees of DPI, and overall responsibility for the management of DPI rests with this Board. The Board decides arrangements for setting pay and remuneration of key management personnel, and the general policy is to increase staff remuneration to compensate for inflation plus a small incentive increase across the Board. Additionally, DP! works with a network of experts and expert bodies who advise on the direction and content of the organisation's activities and projects. Members of our Council of Experts provided advice on human rights, constitutional law, transitional justice and truth commissions, international humanitarian law, mediation and conflict resolution. The Council currently comprises: ~~Council of Experts~~ Ahmet Insel Avila Kilmurray Christine Bell Ahmet Mumtaz Taylan Aysegul Dogan David Gorman Aleka KesslerBejan Matur Dermot Ahern Ali Bayramoglu Bertie Ahern Edel Hughes Andy Carl Cengiz Candar Esra Cuhadar Mark Muller KC Nazan Haydari Fazil Husnu Erdem Martin Griffiths Naomi Roht-Arriaza Hanne Melfald Mehmet Asutay Oral Calislar John Packer Mehmet Avni Ozgirel Rajesh Rai Jonathan Powell Mehmet Ufuk Uras Ram Manikkalingam Kadir Inanir Mervyn Frost Roelf Meyer Kezban Hatemi Monica McWilliams Salomon Lerner Febres Page 2
DPI - DEMOCRATIC PROGRESS INSTITUTE (A COMPANY LIMITED BY GUARANTEE)
TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2024
Sevtap Yokus Sir Kieran Prendergast Sir David Reddaway Vahap Coskun
Vegard Ellefsen
DPI’s Network
DPI’s primary focus continues to be Turkiye, with its comprehensive network constantly expanding to the surrounding area through developing relationships and partnerships with local contacts, organisations, and expert bodies.
DPI engages with and consults this wide network, including the DPI’s Council of Experts, regarding the direction, context, and activities. DPI uses the following sources to expand its network: a) Membership with the European Peacebuilding Liaison Office (EPLO) in Brussels, which provides the opportunity to interact with a variety of international civil society organisations. b) Experts, scholars, and universities in the Region who provide access to the latest information about the Region. Turkiye Democracy Platform, which comprises prominent jurists, entrepreneurs, academics, journalists, and other civil society representatives. It provides another forum for cooperation and for DPI’s work to be disseminated at the highest level.
c) Bar associations and human rights organisations both in the Region and worldwide. Universities in the UK, Europe, and Turkiye.
The consultation and collaboration with this comprehensive network have enhanced our capacity to reach an even wider audience, providing valuable insight and information. DPI will continue seeking new relationships and partnerships that improve the organisation’s access to first-hand accounts and on-the-ground information relevant to trends and casework.
~~Risk Management~~
The risks to which DPI is exposed, under DPI’s aims and objectives, are regularly monitored by the council of experts and DPl’s extensive network. DPI continues to implement a risk assessment framework which includes an assessment policy relating to planning stages, travel and implementation of our activities, and proposes alternative options should any anticipated risks arise. Given the everchanging dynamics in the Region, it is essential to continually assess the associated risks in terms of understanding the local dynamics and trends of all our activities. Desk-based research and face-to-face evaluation, as well as following various sources, contribute to this process.
DPI monitors the situation on the ground, and any risks are individually addressed and identified through quarterly strategy meetings and ongoing consultations with staff, experts, and key contacts with extensive knowledge of the developments taking place in the Region. The Trustees are committed to regularly monitoring and evaluating organisational risk assessment and are satisfied that efficient and effective systems are in place to mitigate exposure to major risks.
Objectives and Activities Theoretical Framework:
The Theory of Change that DPI operates seeks to bring about change based on two fundamental pillars: (1) a top-down approach and (2) a bottom-up approach. These two pillars are interconnected and must be implemented simultaneously to sustain and promote the pro-peace agenda. Indeed, they have been proven to be fundamental to the resolution process during DPI’s previous activities. This approach is detailed below:
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DPI - DEMOCRATIC PROGRESS INSTITUTE (A COMPANY LIMITED BY GUARANTEE)
TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2024
(1) Top-Down: DPI’s top-down approach understands the importance of working with those who hold the most power in society, as they wield direct influence over change. Therefore, DPI aims to work with high-level political and media elites to ensure policymakers understand and act upon narratives of peace. Key examples of evaluation of change include policy shifts, increased political collaboration, and changes in communication structures.
(2) Bottom-Up: DPI’s bottom-up approach recognises that sustainable change requires the involvement of various CSRs, the mass public and broader society.
Therefore, DPI aims to implement change by working with key CSRs capable of engaging with the broader public while influencing decision-makers to advance prospects for peace and democratisation. Furthermore, inclusivity is essential to change, as peace cannot be achieved when population segments are excluded. Various essential sociological theories underpin this combined approach. First, DPI’s top-down approach is based on the Elites Theory model, which suggests that change can be enacted by targeting those who hold political power and are in leadership positions. The bottom-up approach has its foundations in grassroots mobilisation theory, which emphasises how working with different sectors of society is essential to peace. Finally, DPI’s work also builds on individual change theory, which looks at the transformative change of individual attitudes, beliefs, and skills. This is built on by providing key groups with necessary skills and resources, facilitating dialogues among diverse groups, and making the pro-peace agenda widely publicised.
Public Benefit
DPI refers to the Charity Commission’s general guidance on public benefits when reviewing the organisation’s aims and objectives and planning future activities.
DPI aims to create an atmosphere whereby different parties share knowledge, ideas, concerns, and suggestions regarding challenges to peace and democracy in Turkiye and the Region. Our work focuses on providing expertise combining research and practical approaches to broaden bases for wider public involvement in promoting peace and democracy building.
Activities in 2024:
International Conflict Resolution Exchanges (ICREs) (3 completed): ICREs are a central component of DPI's work. In 2024, they brought together high-level politicians and key stakeholders currently or previously engaged in their country's conflict resolution and democratic transformation processes. These exchanges facilitated comparative learning and constructive interaction and provided valuable insights for participants into how peace processes have unfolded in other jurisdictions. Moreover, ICREs brought together key representatives across the political spectrum, helping combat polarisation and build trust between political parties during formal and informal sessions. This tied into the overall objective of expanding dialogue and collaboration among diverse participants and providing further platforms for a possible solution to be formed.
Peace Tables (5 completed): Inclusive roundtable meetings were held throughout 2024 to discuss the way forward for a peace process in Turkiye. Peace Tables are expert panels where speakers discuss critical issues regarding Turkiye and the Region and how they relate to conflict resolution and democratisation. This was followed by discussion and Q&A sessions. Participants were drawn from diverse political, cultural, and social backgrounds. Cutting through polarisation and engaging with diverse political figures on peace and conflict-related themes helped bridge political gaps and assess how each actor can benefit from and advocate for peace. The key topics that were featured included constitution-making, the economic dividends of peace, women in peacebuilding, youth in conflict resolution, arts and culture in peace-making, a Kurdish resolution process, and regional benefits. The central goal of this activity was to increase the awareness and knowledge among key stakeholders of the mutually beneficial dividends of peace and democracy in Turkiye and the Region.
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DPI - DEMOCRATIC PROGRESS INSTITUTE (A COMPANY LIMITED BY GUARANTEE)
TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2024
Interactive Seminars (2 completed): Interactive Seminars, a newly implemented initiative, focused on specific groups from Turkiye and the Region to provide them with the skills necessary to take forward DPI’s work and make concrete progress in their respective fields. These workshops empowered actors from key local institutions representing diverse political, socio-economic, and cultural backgrounds, as we believe those directly involved should communicate what they need from peace for it to be sustainable.
The groups and individuals we worked with, such as women, youth, and media representatives, have been chosen for their ability to create positive impacts for peace. The central objective of Interactive Workshops was to equip key groups of society with lessons, strategies, and techniques to take concrete action to forward the resolution process through advocacy and communication.
Awareness & Knowledge Sharing Activities: DPl’s 2024 Awareness and Knowledge Sharing Activities aimed to increase awareness around DPI’s work, the desk and field-based research that DPI and its networks of experts produced, and, more generally, the benefits of peace and democratisation. Under this activity, DPI contributed to the knowledge surrounding the Kurdish resolution process, democratisation, conflict resolution, and key topics that border on those issues, such as their relation to the region, economics, politics, and other factors. This was achieved in two ways: through DPI internal research and with the assistance of experts and consultants from Turkiye and internationally. Our publications were made available to the public and published free of charge on DPI’s website in Turkish and English. Additionally, we undertook social media initiatives to promote the benefits of peace to the broader public and provide education on successful conflict resolution cases.
Assessment meetings were also integral to our Awareness and Knowledge-sharing activities. These meetings informed our research, with authors of Assessment Reports discussing their work and then participating in a Q&A session. These sessions also gave a general assessment of the situation in Turkiye and the Region.
In short, Awareness and Knowledge Sharing Activities comprised our efforts to broaden the basis for peace, encompassing publications (including event summaries), expert research, Turkiye briefs, and Assessment Meetings that informed our research and social media work. These combined activities aimed to increase the communication of lessons learned from activities, highlight the benefits of peace and promote democratisation to the public in Turkiye.
Briefing and Mentoring Activities (Various Briefing and Mentoring Sessions): In 2024, Briefing and Mentoring Activities were vital elements of DPI's work and central to its positive impact on the peace process and conflict resolution in Turkiye. By leveraging DPI's extensive and deeply rooted network, we identified constructive and fruitful discussion topics to support high-level dialogue through private diplomacy. These private one-to-one or small group meetings ensured the sustainability of DPl's impact by building skills and providing practical tools to further the capacity of local and international actors involved in peace processes and the advancement of democracy in Turkiye and the Region. Our briefing sessions included private conversations about the resolution process with key actors, including politicians, policymakers, and political party members.
In a slightly different vein, mentoring sessions provided lessons on conflict resolution's practical aspects to a broader group of high-level stakeholders and civil society actors. These discussions aimed to increase their ability to drive positive and concrete changes. Moreover, this activity helped cement and expand our network, which gave us access to new participants and enhanced participation diversity. Briefing and Mentoring provided space for backchannels among political actors that are needed for peace. This activity aimed to increase key stakeholders’ capacity in conflict governance, mediation, human rights, and democratisation and equip them for a potential resolution process.
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DPI - DEMOCRATIC PROGRESS INSTITUTE (A COMPANY LIMITED BY GUARANTEE)
TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2024
Charitable Objects
a) To promote and protect the rights of people in Turkey, the Middle East and North Africa (the “Region”) regardless of race, colour, sex, language, religion, political persuasion or other belief or opinion and people elsewhere in the world who have ties to the Region and who are or have been the victims of contraventions of their human rights and the families of such people and to assist them in gaining redress for their suffering and promoting better future protections.
b) To assist people who have ties to the Region and who are in need, and who are, or have been the victims of contraventions of their human rights and the families of such people in obtaining financial and legal assistance.
c) To advance education by raising awareness of the situation of people who have ties to the Region throughout the world. d) Toprocure the abolition of torture and other contraventions of human rights of people who have ties to the Region by all lawful means including without limitation providing information and other assistance to states or governments prosecuting torturers and those who conspire with them and to promote peace and democracy.
The Charitable Objects are met through a set of complementary approaches which in 2024:
e Contributed to establishing a structured public dialogue on peace and democracy building. e Provided opportunities for different parties to draw on comparative studies and analyse various mechanisms used to achieve positive results. e Supported a public atmosphere of inclusion and frank, structured discussions whereby different parties share knowledge, ideas, concerns, suggestions and challenges of building and strengthening democracy. e Strengthened and supported collaboration between academics and civil society policymakers. e Identified common priorities and developed innovative approaches to participating in and influencing democracy building. e Promoted and protected human rights regardless of race, colour, sex, language, religion, political persuasion, or other beliefs or opinions. e Adapted programming swiftly and efficiently for online platforms to continue meeting the objectives during the earthquake situation. These approaches included activities that empowered direct beneficiaries while helping to positively influence discourse and policy objectives around democracy in Turkiye and the Region. Through this work, DPI contributed to promoting and nurturing democracy, human rights and accessto justice. Over the year, DPI brought together a cross-section of participants for activities that empowered individuals and institutions to play a more significant and active role in the decisions that affected their communities. Recognising that strong dialogue and collaboration amongst all sectors of society are necessary for peaceful conflict resolution, DP! conducted activities to promote this dialogue and cooperation. The work aided governments in fulfilling their obligations under international human rights agreements and development plans while ensuring peace and democracy remained on the international agenda. DPI’s complementary approaches included work in 2024 on the following: Focus Areas: e Small-Group Expertise Sharing e Broadening Bases of Engagement and Participation e Assessment, Analysis and Targeted Advice e International Law and Human Rights Programmes
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DPI - DEMOCRATIC PROGRESS INSTITUTE (A COMPANY LIMITED BY GUARANTEE)
TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2024
Focus Area 1. Small-Group Expertise Sharing (International Conflict Resolution Exchanges, Briefings, Mentoring)
This field of work aims to foster collaborative expertise sharing by encouraging participants to focus on shared aspects with other conflicts rather than their differences. This distinctive model establishes an environment where potential solutions can be explored with conflict transformation experts possessing practical experience. It also facilitates the building of bridges between opposing sides of a conflict. This work is carried out through International Conflict Resolution Exchanges, alongside briefing and mentoring sessions. The approach has demonstrated its practicality and effectiveness in creating a space for key actors to achieve long-term, open, and democratic cooperation. Participants are empowered to uncover and establish common reference points, fostering long-term relationship building that often extends beyond the activity.
These initiatives have played a crucial role in ensuring decision-makers and the broader public gain access to comparative information and examples of steps towards achieving peace, democracy, and justice in the Region. Decision-makers have been able to access a diverse range of information to inform policy proposals. Participants in DPI activities, including those receiving strategic briefings and mentoring advice, have effectively applied their newfound knowledge by engaging with experts on topical case studies.
~~International Conflict Resolution Exchanges~~
The International Conflict Resolution Exchange activities implemented in 2024 were:
e Dividends of Peace: Role of Business in Conflict Resolution — Embassy of Finland in Ankara (12 June 2024) e Recent Developments in Turkiye: Implications for Conflict Resolution and Democratisation - Geneva (10-12 December 2024) e Reverse ICRE in collaboration with Ekopolitik: From Divergence to Reconciliation: Sustaining and Strengthening Democracy - istanbul (Originally Planned for 14 December — Postponed to 11 January 2025)
~~Briefing and Mentoring~~
Given the private nature of some sessions, recording or post-session monitoring and evaluation forms are not deemed appropriate. Instead, evidence of success indicators is gathered through direct inquiries by DPI staff conducting the meetings, assessing whether stakeholders wish to continue participating in DPI's briefing and mentoring sessions. A comprehensive record has been maintained throughout the project, documenting the topics discussed in sessions and the diverse stakeholders involved. These records demonstrate a wide variety of meetings and sessions held in different parts of Europe and Turkiye, conducted via telecom and online platforms throughout the reporting period.
Overall, discussions with groups focused on the role that they could play in resolving the conflict in Turkiye. Subtopics during these meetings included: 1) Municipal Elections of March 2024 and the surrounding Political Dynamics and Space for Conflict Resolution 2) The Returning Constitutional Debate 3) Human Rights Challenges in the Region and the Copenhagen Criteria 4) AK Party and CHP Inter Party visits 5) Intra AK Party discussions 6) The situation in Hakkari 7) Analysis of lraq and Syria Cases: Briefings and Updates 8) Exploring Paths for Reform 9) The Business Community's Role in Advancing Peace
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DPI - DEMOCRATIC PROGRESS INSTITUTE (A COMPANY LIMITED BY GUARANTEE)
TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2024
10) Media's Contribution to the Peace Process
11) Engaging Civil Society in Peacebuilding Efforts
12) Peace Agendas of Political Parties
13) Assessing DPI's Ongoing Work and Implementation Strategy 14) The Appointment of Trustees by the Government
15) Bahceli’s handshake in Parliament
16) The possible resumption of the peace process Focus Area 2. Broadening Bases of Engagement and Participation (Peace Tables and Interactive Seminars)
This area of work has established inclusive dialogue platforms, fostering increased participation from all sectors of society in democracy building and conflict resolution.
By organising seminars, conferences, and roundtable discussions, civil society groups in Turkiye have actively engaged in high-level conversations about future processes. The inclusive approach ensures the involvement of groups that have long been excluded, including women and minorities, in discussions concerning issues that directly impact their lives. DPI's efforts towards peace and reconciliation have contributed to a broader sense of ownership for long-term, open, and democratic dialogue in the Region. Moreover, these initiatives have created new opportunities for different groups to collaborate more closely. The result is a more comprehensive and diverse support base in Turkiye for democratic processes, marking a positive step towards a more inclusive and participatory society.
~~Seminars, Conferences, Roundtables~~
The following events under this category took place in 2024:
1) DPI Peace Table - New Political Balances in Turkiye: Opportunities for Conflict Resolution — Online (26 February 2024) 2) DPI Peace Table - Women in Peace-Making: UNSC Resolution 1325 & Women’s Meaningful Participation in Conflict Resolution — Ankara (12-13 March 2024) 3) DPI Peace Table - Post Election Analysis: Political Dynamics in Turkiye and the Resolution of the Kurdish Issue — Online (5 April 2024) 4) DPI Peace Table - Possible Implications of the Constitutional Debates on the Political Sphere — Online (31 July 2024) 5) DPI Peace Table - ‘Turkiye's New Peace Initiative: Possible Developments and Prospects’ - istanbul (21 December 2024) 6) DPI Interactive Seminar - Youth Perception of Peace in Turkiye Today - Bilkent University (2-3 April 2024) 7) DPI Interactive Seminar - The Role of Arts and Culture in Steps Towards Peace — istanbul (28 September 2024) 8) DPI Interactive Seminar - The Road Ahead: The Future of Conflict Resolution in Turkiye (Originally Planned for 21 June 2024 — Postponed to 19 October 2024) 9) DPI Interactive Seminar - The Role of Civil Society in Conflict Resolution — hosted by the Finnish Embassy in Ankara (21 October 2024) Focus Area 3. Assessment, Analysis and Targeted Advice Throughout the year, DPI diligently produced a dynamic array of assessments, reports, briefings, and media releases, all aimed at enhancing public awareness of issues impacting peace in the Region. This concerted effort has played a crucial role in deepening understanding of the intricate dynamics within the conflict, while simultaneously sharing potential solutions. The overarching goal is to contribute to a lasting political resolution to the conflict.
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DPI - DEMOCRATIC PROGRESS INSTITUTE (A COMPANY LIMITED BY GUARANTEE)
TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2024
DPI's commitment extends beyond public awareness to providing valuable advice. Policymakers, civil society organisations, academics, journalists, researchers, and various institutions working on matters pertinent to peace and democracy in the Region have benefited from DPI's guidance. By keeping international human rights dialogue well-informed and attuned to developments, DPI continues to be a key contributor to the ongoing discourse surrounding peace and democracy in the Region.
DPI's assessment constitutes an ongoing body of work, marked by independent research and evaluation, that critically engages with issues related to democracy building and conflict resolution. In the year 2024, the topics covered in the assessments included:
e Current Political dynamics in Turkiye e Implications of the recent elections on conflict resolution in Turkiye e Identifying current opportunities for conflict resolution e Recent developments in Turkiye in relation to the resolution process e Conflict resolution and constitution making in Turkiye e The role of women in conflict resolution e Challenges when negotiating peace e The role of business in peacebuilding e Reconcile with the past during the peacebuilding period. e Dialogue and mediation to prevent conflict e Processes and Challenges in constitution making e The European Court of Human Rights and Turkiye e Arts, Culture and Peacebuilding e Dialogue mechanisms and consensus building efforts e Political dynamics and Conflict resolution e Gender and the Peace Process
e Civil society perspective on conflict resolution e International comparative insights.
All of DPI's publications were translated when needed to enhance accessibility and ensure transparency, these publications can be downloaded from www.democraticprogress.org and academia.edu. The list of publications from the year 2024 is provided below: Assessments and Research in 2024
DPI published 9 works during 2024:
e Conflict Resolution and Constitution Making in Turkiye 30 September 2023 (Published on 24 January 2024)
e Judging Conflict- The European Court of Human Rights and the Kurdish Issue in Turkiye. (Published on 31 January 2024) e DPI Interactive Seminar: Role of Arts and Culture in Conflict Resolution” (Published on 19 February 2024) e DPI Online Assessment Meeting: ‘How to Build Common Interests: Current Situation in Turkiye and Opportunities for Conflict Resolution.’ 25 September 2023 (Published on 1 March 2024) e Research/ Assessment: New Political Balances and Possibilities for Conflict Resolution (Published on 16 May 2024) e Research/ Assessment: Discovering the Legal Opportunities and Obstacles on the Road to Peace (Published on 20 May 2024) e DPI Peace Table - “Looking Ahead: Where is Turkiye heading? A discussion on the Upcoming Local Elections and Opportunities & Obstacles for Conflict Resolution in Turkiye,” Bekir Agirdir 14 December 2023 (Published on 2 August 2024) e DPI Peace Table - “Women in Peacemaking: UNSC Resolution 1325 & Women's Meaningful Participation in Conflict Resolution (Published on 15 August 2024)
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DPI - DEMOCRATIC PROGRESS INSTITUTE (A COMPANY LIMITED BY GUARANTEE)
TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2024
e DPI Reverse ICRE - The Dividends of Peace: The Role of Business in Peacebuilding (Published on 20 September 2024)
~~Assessment Meetings in 2024:~~
Assessment meetings play a pivotal role in our Awareness and Knowledge-sharing initiatives, offering a platform for deepening comprehension of assessments. In 2024, DPI held a series of assessments, inviting authors of similarly titted Assessments and Assessment Reports to delve into their work and engage with field experts. These sessions have been instrumental in broadening the dissemination of information and fostering dialogue to evaluate the situation in Turkiye and the Region. Each meeting was complemented by a Q&A session, optimising the impact of DPI’s work.
In 2024, the following Assessment Meetings took place: Navigating the Political Landscape: An Analysis of the Upcoming Elections and their Impact on Conflict Resolution in Turkiye. Assessment Meeting — Online (24 January 2024) Current Situation in Northern Syria: Implications for the Region — London (6 March 2024)
Focus Area 4. International Law and Human Rights Programmes
This field of work actively promotes the indivisibility of human rights, advances the rule of law, and defends the rights of some of society's most vulnerable individuals, groups, and minorities. Through these efforts, it stands as a bulwark against future human rights abuses, safeguarding the well-being of upcoming generations. The work encompasses the promotion ofthe rule of law and human rights in the Region, achieved through litigation, advocacy, and the provision of legal advice to applicants, lawyers, and civil society groups.
To bolster these endeavours, DPI benefits from the advice and support of pro bono lawyers with an international and regional focus, further fortifying its legal activities. This collaborative approach underscores a collective commitment to upholding human rights and fostering a just and equitable environment in the Region.
Evaluation
DPI consistently conducts monitoring and evaluation of its organisational systems, a commitment upheld in the year 2024. The organisation vigilantly monitors the dynamic situation in the Region, engaging in regular discussions with advisers to ensure a comprehensive understanding of any changes that may impact project work. Strategic meetings, Board Meetings and Auditing reviews are also conducted throughout the year to assess impact and deliberate on program execution.
Going forward into 2025, DPI remains committed to implementing its robust monitoring and evaluation framework. This framework serves as the foundation for assessing the impact and scope of our work. Our outcomes are meticulously tracked through various M&E tools, including participant surveys that yield both qualitative and quantitative feedback and through social media analyses.
Specifically, for participants engaging with multiple sessions, DPI focuses on tracking the cumulative impact of knowledge exposure. This involves soliciting more in-depth qualitative information to enhance our monitoring efforts. The lessons derived from these insights are then leveraged to enrich and refine our future programming. This comprehensive approach ensures that our initiatives are continually refined, responsive and effectively contribute to our overarching goals.
~~Voluntary Internship Scheme~~
The internship programme aims to provide volunteers opportunities to develop skills and gain valuable work experience at the start of their professional career or part-time during university studies. As part of the scheme, DPI continuously seeks ways to offer valuable experiences to all volunteers, such as professional networking opportunities and career development guidance, and actively seeks volunteers’ feedback to continuously improve the experience.
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DPI - DEMOCRATIC PROGRESS INSTITUTE (A COMPANY LIMITED BY GUARANTEE)
TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2024
DPI continued to work in consultation with prominent universities and scholars throughout 2024. DPI continues to enjoy a relationship with various peacebuilding organisations and universities worldwide whose students and graduates wish to gain practical experience in conflict resolution and nongovernmental international relations. DPI internship opportunities include travel to international conferences, paper publication, casework research, programme implementation and operational work, amongst other tasks and experiences. The following individuals volunteered with DPI as interns in 2024: Patrice Imazone Angus Patterson Esma Karuv Maria Pajaro Cakil Guldal Nabiha Naaz Annabel Lunson Leena Kashif Pearson Stiller Chris Hughes Emily Gobet Manon Daligand James Pleace Eylul Leblebici Muskan Mahajan Nalina Ali Miriam Lo Sandra Oparah Zoe Moreau Viktoria Nagy Giulia Marini Cossetti Through their donated time, these volunteer interns made invaluable contributions which helped the organisation achieve its goals. Achievements and Performance DPI has continued its steadfast commitment to creating and nurturing democratic platforms where realistic solutions are explored. This structured approach to fostering constructive, coherent, and sustainable discussions on Turkiye's democratic initiatives has provided a vital forum for relevant stakeholders to exchange knowledge, ideas, concerns, and challenges amidst the current circumstances. Our targeted efforts have provided avenues for key societal actors to collaborate towards developing solutions, fostering a vibrant human rights culture, and achieving genuine and lasting peace through consistent guidance in conflict resolution. DPI's influence has continued to expand and diversify. In 2024, we engaged regularly with political party Officials, facilitating discussions on the peace process even during Turkiye's challenging times. Party leaders openly addressed conflict-related issues, linking them to broader societal challenges, thus making conflict resolution a timely and pertinent topic. These meetings garnered significant participation, offering a unique opportunity for dialogue in a diverse context, allowing individuals who typically lack access to high-level politicians, as well as members of the international community to engage with them and each other. The tangible impact of DPI's initiatives is evident in media coverage and social media engagement during and following our activities. Online events have significantly bolstered our social media presence and public discourse, reflected in increased followers on both our English and Turkish accounts. Moreover, participants actively disseminate information acquired from our activities to their constituencies, supported by DPI's follow-up efforts, including attendance at participant meetings. DPI's extensive field visits and publication of research papers and reports on thematic topics, along with numerous briefings on ground developments, underscore our commitment to promoting peace and democracy-building. From addressing the roles of women, business, and youth to constitutional issues and freedom of expression, DPI remains at the forefront, working with experts and stakeholders to prepare for a return to the negotiating table and the establishment of democratic structures. Our International Law and Human Rights Program continues to underpin democracy initiatives in the Region. Despite the deep societal polarisation, DPI's unique ability to convene all relevant actors, bolstered by our robust foundation, extensive network, and consistent approach, has enabled us to promote and facilitate dialogue even in the most challenging times. Our work actively champions the participation of marginalised communities and seeks to address the interconnected issues of human rights, peace, and stability. Page 11
DPI - DEMOCRATIC PROGRESS INSTITUTE (A COMPANY LIMITED BY GUARANTEE)
TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2024
Financial Review
~~Review of financial position~~
The Charity has a deficit for the year of £61,913 (2023: £128,455). Incoming resources for the year totalled £363,739 (2023: £347,623) of which £359,449 (2023: £343,990) relates to grant income. Due to on-going economic uncertainties related to geopolitical changes on the international stage, leading to reduced availability of grants from governments and governmental organisations, the Charity is continuing to look for new sources of income and to diversify its income base.
As of 31 December 2024, the total reserves stand at £95,864 (2023: £157,777), of which ENil (2023: £Nil) are restricted reserves and £95,864 (2023: £157,777) are unrestricted.
The Charity also has a reserves policy of maintaining 3-6 months’ total expenditure in unrestricted reserves which is approximately £1,275,000.
The free reserves of the charity are £82,944 (2023: £143,046). The charity aims to build up its reserves so that they are in line with the reserves policy by continuing fundraising and by diversifying funding sources.
~~Principle funding sources~~
In 2024, DPI has received funding from several European Governments, including, the Irish Department of Foreign Affairs, the Norwegian Ministry of Foreign Affairs, and the Swiss Federal Department of Foreign Affairs. DPI also received funding from the United Nations Voluntary Fund for Victims of Torture
Restrictions on distribution
The Charity has not issued share capital or debentures, hence there are no Directors’ interests required to be stated in the accounts. Upon dissolution or winding up of the Charity, the assets shall be given or transferred to a similar institution having objects similar to the Charity. Each of its members has undertaken to contribute to the Charity a sum not exceeding £1 in the event of it being wound up while they are members or within one year after they cease to be members.
Tax status
The Charity is entitled to exemption from taxation or income and capital gains to the extent that its funds are applied for charitable purposes.
Plans for future periods
Centred on thematic topics and with a thoughtful consideration of regional dimensions, our parallel programmes and activities for 2025 will leverage a distinctive and well-established political analysis. These initiatives aim to facilitate inclusive political dialogue, ultimately fortifying democracy-building measures. The planning process will integrate internal research, along with insights and information from our extensive network, ensuring that our work is not only developed comprehensively but also implemented effectively. This approach is designed to be responsive to the Region's evolving needs. While online events offer certain advantages, some aspects of our work can only be effectively addressed in face-to-face meetings, or they are better suited to such interactions. Consequently, as we venture into 2025, DPI will prioritise in-person activities wherever feasible while remaining open to online and hybrid approaches as needed.
Indeed, in adopting a hybrid approach for 2024, DPI has observed that it seamlessly merges the advantages of online meetings, such as broader access and participation, with the nuanced understanding and trust that arise from face-to-face interactions.
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DPI - DEMOCRATIC PROGRESS INSTITUTE (A COMPANY LIMITED BY GUARANTEE)
TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2024
To fortify our extensive network, DPI is committed to expanding collaborations with international experts, organisations, and institutions. We will continue leveraging the expertise of our Council of Experts and the support of our network of international lawyers. The insights gained from research and advice will be integral to our strategic planning, advancing the comprehension of conflict resolution and peacebuilding in our target countries. Our focus remains on enhancing public awareness of issues related to peace in the Region, with specific attention to access to justice, human rights, gender issues, and the regional implications of distinct resolution models. DPI has also identified topics such as economics and constitutional matters as successful and will prioritise them for emphasis in 2024.
Furthermore, DPI is dedicated to diversifying funding sources and cultivating fruitful partnerships with individuals and institutions that align with or reflect DPI's objectives.
TRUSTEES’ RESPONSIBILITIES STATEMENT
The Trustees (who are also directors of DP! — Democratic Progress Institute 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 (the United Kingdom Generally Accepted Accounting Practice).
Company law requires the Trustees to prepare financial statements for each financial year. Under company law, the Trustees must not approve the financial statements unless they are satisfied that they 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:
e select suitable accounting policies and then apply them consistently;
e observe the methods and principles in the Charities SORP; e make judgments and accounting estimates that are reasonable and prudent; e state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
e prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company’s transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and 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.
DISCLOSURE OF INFORMATION TO AUDITORS
Each of the persons who are Trustees at the time when this Trustees’ Report is approved has confirmed that:
e so far as that Trustee is aware, there is no relevant audit information of which the charitable company’s auditors are unaware, and e that Trustee has taken all the steps that ought to have been taken as a Trustee to be aware of any relevant audit information and to establish that the charitable company’s auditors are aware of that information.
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DPI. DEMOCRATIC PROGRE IMSTITUTE IA COMPANY UMITED BY GUAftANTEEI TRUSTEES. REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 ty sec*on 415A ofth8 COmnieS Aca 20C6. This awcwed by the Tntstees 8rKI signed on ther bthafbr. Tw&ee Psg• 14
04 July 2025
DPI - DEMOCRATIC PROGRESS INSTITUTE (A Company Limited by Guarantee)
STATEMENT OF FINANCIAL ACTIVITIES INCORPORATING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2024
Unrestricted Restricted Total Total funds funds funds funds 2024 2024 2024 2023 Note £ £ £ £ Income from: Donations and legacies 2 - 359,449 359,449 343,990 Investments 3 3,480 - 3,480 2,959 Other income 4 810 - 810 674 Total income 4,290 359,449 363,739 347,623 Expenditure on: Charitable activities 5 66,203 359,449 425,652 476,078 Total expenditure 66,203 359,449 425,652 476,078 Net movement in funds (61,913) - (61,913) (128,455) Reconciliation of funds: Total funds brought forward 157,777 - 157,777 286,232 Net movement in funds (61,913) - (61,913) (128,455) Total funds carried forward 95,864 - 95,864 157,777 The notes on pages 18 to 31 form part of these financial statements. Unless stated in the relevant notes all income and expenditure related to unrestricted funds.
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DPI- DEAIOCRATIG PfiRESS INSTITUtE IA Comp•ny Lwnit•d by Gwawtsel REGISTERED NUMBER: 29221QJ BALAIICE SHEET AS AT 31 DECEIABER 2024 2024 2023 11020 14,731 Curr•nt 10 1S.880 27U.795 16.&Y2 286.475 2T2 11 1203.S311 (129.3481 143,016 Total n•iassets 157.7n 12 157.777 Total fyn 157.T17 aedn 476 ofCompans Aca 2(. Tlee Tho not cffi pagea 18 to 31 fom) pat ofiiw¢ finaKad Slaknts. Pag9 17
DPI - DEMOCRATIC PROGRESS INSTITUTE
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
- Accounting policies
1.1 Basis of preparation of financial statements
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - 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) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
DPI - Democratic Progress Institute meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
The financial statements are presented in sterling, which is the functional currency of the charity, and are rounded to the nearest £.
1.2 Going concern
The charity is reliant upon grants from worldwide governments and governmental organisations, as well as from other charitable organisations, to meet its running costs. Due to the recent global economic uncertainties, the availability of funding from such organisations has been affected, and the timing of grant awards and receipt of funding has become unpredictable leading to reduced levels of reserves.
After considering revised expenditure forecasts for 2025/2026 and beyond in addition to funding that has already been secured, the trustees consider it appropriate to prepare the financial statements on a going concern basis. The financial statements do not include any adjustment which would result if there were insufficient funds available in respect of the Charity’s operations.
1.3. Company status
The Charity is a company limited by guarantee. The members of the company are the Trustees named on page 1 . In the event of the Charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the Charity.
The registered office and principal place of business is 11 Guilford Street, London, WC1N 1DH.
1.4 Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
Investment income, gains and losses are allocated to the appropriate fund.
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DPI - DEMOCRATIC PROGRESS INSTITUTE
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
- Accounting policies (continued)
1.5 Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at rates of exchange ruling at the balance sheet date.
Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction.
Exchange gains and losses are recognised in the Statement of Financial Activities incorporating Income and Expenditure Account.
1.6 Income
All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably. Grant income is recognised upon acceptance of the grant. Where grants specify the period the activities and the costs to which they relate, they are recognised as income over that period as the associated costs which give rise to the entitlement to the income are incurred.
No amounts are included in the financial statements for services donated by volunteers.
Donated services or facilities are included in income at a valuation which is an estimate of the financial cost borne by the donor where such a cost is quantifiable and measurable. No income is recognised where there is no financial cost borne by a third party. Donations are recognised on a receipts basis. Investment income is recognised on an accruals basis. In light of uncertainty as to the recovery of awards of costs in legal cases, these are not reflected until the funds have been remitted to the United Kingdom and the charity can demonstrate that it is entitled to retain the funds.
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DPI - DEMOCRATIC PROGRESS INSTITUTE
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
- Accounting policies (continued)
1.7 Expenditure
All expenditure is accounted for on an accruals basis. All expenses including support costs and governance costs are allocated to the applicable expenditure headings. Expenditure is recognised once there is a legal or constructive obligation to make payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.
Charitable activity costs are costs incurred on the Charity's operations, including support costs and costs relating to the governance of the Charity apportioned to charitable activities.
Support costs are those costs incurred directly in support of expenditure on the objects of the Charity.
Irrecoverable VAT is charged against the expenditure heading for which it was incurred.
1.8 Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charity; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.
1.9 Tangible fixed assets and depreciation
Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.
Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, using the straight-line method.
Depreciation is provided on the following basis:
Office and computer equipment - 20% straight line
1.10 Operating leases
Rentals under operating leases are charged to the Statement of Financial Activities incorporating Income and Expenditure Account ona straight line basis over the lease term.
1.11 Debtors
Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
1.12 Cash at bank and in hand
Cash at bank and 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.
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DPI - DEMOCRATIC PROGRESS INSTITUTE
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
- Accounting policies (continued)
1.13 Liabilities
Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide. Provisions are measured at the best estimate of the amounts required to settle the obligation.
1.14 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 with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
1.15 Pensions
The Charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Charity to the fund in respect of the year.
- Income from donations and legacies
Grants and associated income
Grants and associated income
Restricted Total funds funds 2024 2024 £ £ 359,449 359,449 Restricted Total funds funds 2023 2023 £ £ 343,990 343,990
The charity is funded by a number of Charitable Trusts, Foundations and European Governments. Included in the grant income above is £Enil (2023: £27,734) from the Department of Foreign Affairs and Trade, Ireland 2021/22 grant.
Included in the grant income above is £51,177 (2023: £13,173) from the Department of Foreign Affairs and Trade, Ireland 2022/23 grant.
Included in the grant income above is £23,058 (2023: Enil) from the Department of Foreign Affairs and Trade, Ireland 2023/24 grant.
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DPI - DEMOCRATIC PROGRESS INSTITUTE (A Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
- Investment income
Unrestricted Total funds funds 2024 2024 £ £ Bank interest receivable 3,480 3,480 Unrestricted Total funds funds 2023 2023 £ £ Bank interest receivable 2,959 2,959 4. Other incoming resources Unrestricted Total funds funds 2024 2024 £ £ Sundry income 810 810 Unrestricted Total funds funds 2023 2023 £ £ Sundry income 674 674
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DPI - DEMOCRATIC PROGRESS INSTITUTE
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
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5. Analysis of expenditure on charitable activities
Summary by fund type
Unrestricted Restricted
funds funds Total
2024 2024 2024
£ £ £
Strategic Human Rights Litigation, Advocacy and Monitoring 16,551 89,862 106,413
Small Group Expertise Sharing 16,551 89,862 106,413
Research, Assessment and Targeted Advice 16,551 89,862 106,413
Broadening Bases of Engagement and Participation 16,550 89,863 106,413
66,203 359,449 425,652
Unrestricted Restricted
funds funds Total
2023 2023 2023
£ £ £
Strategic Human Rights Litigation, Advocacy and Monitoring 32,288 78,133 110,421
Small Group Expertise Sharing 35,224 93,531 128,755
Research, Assessment and Targeted Advice 32,288 75,142 107,430
Broadening Bases of Engagement and Participation 32,288 97,184 129,472
132,088 343,990 476,078
Summary by expenditure type
Staff costs Other costs Total
2024 2024 2024
£ £ £
Strategic Human Rights Litigation, Advocacy and Monitoring 56,692 49,721 106,413
Small Group Expertise Sharing 56,692 49,721 106,413
Research, Assessment and Targeted Advice 56,691 49,722 106,413
Broadening Bases of Engagement and Participation 56,692 49,721 106,413
226,767 198,885 425,652
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DPI - DEMOCRATIC PROGRESS INSTITUTE
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
- Analysis of expenditure on charitable activities (continued)
Summary by expenditure type (continued)
Staff costs Other costs Total 2023 2023 2023 £ £ £ Strategic Human Rights Litigation, Advocacy and Monitoring 58,684 51,737 110,421 Small Group Expertise Sharing 58,684 70,071 128,755 Research, Assessment and Targeted Advice 58,684 48,746 107,430 Broadening Bases of Engagement and Participation 58,684 70,788 129,472 234,736 241,342 476,078 Analysis of expenditure expenditure by activities Activities undertaken Support Total directly costs funds 2024 2024 2024 £ £ £ Strategic Human Rights Litigation, Advocacy and Monitoring 81,097 25,316 106,413 Small Group Expertise Sharing 81,097 25,316 106,413 Research, Assessment and Targeted Advice 81,097 25,316 106,413 Broadening Bases of Engagement and Participation 81,097 25,316 106,413 Total 2024 324,388 101,264 425,652
- Analysis of expenditure expenditure by activities
Total 2024 324,388 101,264 425,652 Included within support costs are premises costs of £65,509 (2023 - £83,595), general office expenses of £17,856 (2023 - £22,764) and professional fees of £17,898 (2023 - £12,617).
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DPI - DEMOCRATIC PROGRESS INSTITUTE (A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
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FOR THE YEAR ENDED 31 DECEMBER 2024
6. Analysis of expenditure by activities (continued)
Activities
undertaken Support Total
directly costs funds
2023 2023 2023
£ £ £
Strategic Human Rights Litigation, Advocacy and Monitoring 80,676 29,745 110,421
Small Group Expertise Sharing 99,010 29,745 128,755
Research, Assessment and Targeted Advice 77,685 29,745 107,430
Broadening Bases of Engagement and Participation 99,727 29,745 129,472
Total 2023 357,098 118,980 476,078
7. Independent examiner's remuneration
2024 2023
£ £
Fees payable to the Charity's independent examiner in respect of:
Independent examination of the Charity's annual accounts (governance) 4,800 4,200
All assurance services not included above 4,800 4,800
8. Staff costs
2024 2023
£ £
Wages and salaries 205,169 210,699
Social security costs 17,901 20,754
Contribution to defined contribution pension schemes 3,697 3,283
226,767 234,736
Key management personnel remuneration for the year totalled £92,688 (2023 - £92,688).
The average number of persons employed by the Charity during the year was as follows:
2024 2023
No. No.
Average number of employees 6 6
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DPI - DEMOCRATIC PROGRESS INSTITUTE
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
- Staff costs (continued)
No employee received remuneration amounting to more than £60,000 in either year.
For the purposes of the Department of Foreign Affairs and Trade, Ireland grant, one employee (2023 - one) received total remuneration of between €60,000 (£50,808) and €70,000 (£59,275).
During the current or prior year no Trustee received remuneration or other benefits. Details of reimbursement of expenses to trustees is included in note 16.
- Tangible fixed assets
Office and computer equipment £
Cost or valuation At 1 January 2024 Additions
57,278 1,419
At 31 December 2024
58,697
Depreciation At 1 January 2024 Charge for the year
At 31 December 2024
42,547 3,230 45,777
Net book value
At 31 December 2024
12,920
At 31 December 2023
14,731
- Debtors
2024 2023 £ £
Due within one year Other debtors
Prepayments and accrued income
13,848 14,495 1,832 2,107
15,680 16,602
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DPI - DEMOCRATIC PROGRESS INSTITUTE (A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
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11. Creditors: Amounts falling due within one year
2024 2023
£ £
Trade creditors 47,325 43,095
Other taxation and social security 8,801 -
Other creditors 4,575 3,370
Accruals and deferred income 142,830 82,881
203,531 129,346
2024 2023
£ £
Deferred income
Deferred income at 1 January 2024 51,177 27,134
Resources deferred during the year 115,209 51,177
Amounts released from previous periods (51,177) (27,734)
115,209 51,177
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The deferred income balance is in relation to restricted grant income received during the year which has been set aside for projects in 2025 in line with underlying budgets. Included within deferred income is £115,209 (2023 - £51,177) received from Department of Foreign Affairs and Trade, Ireland during the year.
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DPI - DEMOCRATIC PROGRESS INSTITUTE
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
- Statement of funds
Statement of funds - current year
Balance at Balance at 1 31 January December 2024 Income Expenditure 2024 £ £ £ £ Unrestricted funds General Funds 157,777 4,290 (66,203) 95,864 Restricted funds Strategic Human Rights, Litigation, Advocacy and Monitoring - 89,862 (89,862) - Small Group Expertise Sharing - 89,862 (89,862) - Research, Assessment and Targeted Advice - 89,862 (89,862) - Broadening Bases of Engagement and Participation - 89,863 (89,863) - - 359,449 (359,449) - Total of funds funds 157,777 363,739 (425,652) 95,864
Total of funds funds
Page 28
DPI - DEMOCRATIC PROGRESS INSTITUTE
(A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
- Statement of funds (continued)
Statement of funds - prior year
Balance at Balance at 31 1 January December 2023 Income Expenditure 2023 £ £ £ £ Unrestricted funds General Funds 286,232 3,633 (132,088) 157,777 Restricted funds Strategic Human Rights, Litigation, Advocacy and Monitoring - 78,133 (78,133) - Small Group Expertise Sharing - 93,531 (93,531) - Research, Assessment and Targeted Advice - 75,142 (75,142) - Broadening Bases of Engagement and Participation - 97,184 (97,184) - - 343,990 (343,990) - Total of funds 286,232 347,623 (476,078) 157,777 Restricted funds Restricted projects are funded by a number of Charitable Trusts, Foundations and European governments.
Strategic Human Rights Litigation, Advocacy and Monitoring activities include assistance of victims of torture and ill treatment, promoting of human rights for everybody who lives in the Kurdish regions and elsewhere, training and seminars to educate local lawyers and to prepare cases for submission to the ECHR.
Small Group Expertise Sharing activities include comparative study visits, briefings and mentoring for key stakeholders.
Research, Assessment and Targeted Advice activities are carried out to assist with other charitable activities. Broadening Bases of Engagement and Participation activities include seminars, conferences and roundtables aimed at key stakeholders and influencers in the solution process in Turkey.
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DPI - DEMOCRATIC PROGRESS INSTITUTE (A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
- Analysis of net assets between funds Analysis of net assets between funds - current period
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Unrestricted Total
funds funds
2024 2024
£ £
Tangible fixed assets 12,920 12,920
Current assets 286,475 286,475
Creditors due within one year (203,531) (203,531)
Total 95,864 95,864
Analysis of net assets assets between funds-- prior period
Unrestricted
funds Total Funds
2023 2023
£ £
Tangible fixed assets 14,731 14,731
Current assets 272,392 272,392
Creditors due within one year (129,346) (129,346)
Total 157,777 157,777
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Analysis of net assets assets between funds-- prior period
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- Pension commitments The Charity operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Charity in an independently administered fund. The pension cost charge represents contributions payable by the Charity to the fund and amounted to £3,697 (2023 - £3,283). Contributions totalling £711 (2023 - £827) were payable to the fund at the balance sheet date and are included in creditors.
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DPI - DEMOCRATIC PROGRESS INSTITUTE (A Company Limited by Guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
- Operating lease commitments
At 31 December 2024 the Charity had commitments to make future minimum lease payments under noncancellable operating leases as follows:
2024 2023 £ £ Not later than 1 year 76,500 76,500 Later than 1 year and not later than 5 years - 76,500 76,500 153,000 The total lease payments recognised as an expense during the year were £74,050 (2023 - £74,050).
- Related party transactions During the year expenditure totalling £66 (2023 - £222) was reimbursed to one (2023 - one) trustee.
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