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2024-12-31-accounts

Company No: 03139939

AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST

Financial statements for the year ended 31 December 2024

AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Financial Statements for the year ended 31 December 2024

Contents

1 Legal and administrative information
2 - 7 Trustees’ Report and statement of Trustees responsibilities
8 - 34 Strategic Report
35 - 39 Independent auditor's report
40 Statement of financial activities
41 Balance sheet
42 Cash flow statement
43 - 56 Notes forming part of the financial statements

AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Financial Statements for the year ended 31 December 2024

Legal and administrative information

Full name and registered address of the charity

Amnesty International UK Section Charitable Trust The Human Rights Action Centre, 17-25 New Inn Yard, London EC2A 3EA

Status of the charity

The charity was incorporated on 16 December 1995 as a company limited by guarantee and is governed by its Memorandum and Articles of Association. It took over at that date all the assets and liabilities of the Amnesty International British Section Charitable Trust.

Charity registration number - England & Wales 1051681 Charity registration number - Scotland SC039534 Company registration number 03139939

Secretary and registered office

Tim Hancock - appointed 12 August 2023 The Human Rights Action Centre, 17-25 New Inn Yard, London EC2A 3EA e-mail amnestycompany.secretary@amnesty.org.uk

Trustees

Andrew Lines[(D,F)] - Chair Frederica De Silva Awmaima Amrayaf[ (B,G)] - resigned 21 July 2024 Shirah Mansaray[(B,E,F) ] Helen Moulinos[(C,E) ] - resigned 6 December 2024 Senthorun Raj[(D,G,*)] - resigned 22 July 2024

Helen Horton[(B,D,E,G,*)] David Keen[(A,F) ] Ian McLean Adams[(A,D) ] Caroline Baker[(E)] - appointed 1 December 2024 Mandeep Rupra - appointed 1 December 2024

Sub-Committee membership for all or part of 2023

G - Safeguarding Sub-Committee - merged with the People, Culture and Inclusion Sub-Committee May 2024

Chief executive and other key management personnel

Sacha Deshmukh Chief Executive Officer Sotez Chowdhury Director of Activism and Education (from 17 June 2024) Andrea Jones Interim Director of Mass Market Fundraising (from 1 August 2024) Kerry Moscogiuri Director of Campaigns and Communications Marion O'Donnell Director of Major Funding Partnerships (from 1 June 2024) David Prince Director of People and Culture Dallan Cunniffe Director of Data, Finance and Infrastructure

Bankers

External auditors Solicitors

Lloyds Bank plc, 25 Gresham Street, London, EC2V 7HN

BDO LLP, 2 City Place, Beehive Ring Road, Gatwick, RH6 0PA Bates Wells & Braithwaite London LLP, 10 Queen Street Place, London EC4R 1BE

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AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Trustees Report for the year ended 31 December 2024

Trustees’ Report

1. Overview of our structure in relation to the worldwide Amnesty International movement

Amnesty International is a worldwide movement which has as its objective the securing throughout the world of the observance of the Universal Declaration of Human Rights and the range of international covenants, treaties and laws which flow from the rights set out in that declaration. The movement consists of independent entities (known as “sections”) throughout the world and an International Secretariat (“the IS”) which is the hub of the movement’s global human rights expertise and provides support for global governance structures. The IS consists of two companies – Amnesty International Limited and Amnesty International Charity.

Amnesty International in the United Kingdom is part of the worldwide Amnesty International movement. There are two active legal entities:

Amnesty International United Kingdom Section (“the UK Section”) - a company limited by guarantee, a membership organisation whose policies and priorities are set, within the context of decisions of the Global Assembly of Amnesty International and by the members at the Annual General Meeting. The UK Section pursues the objective of the movement in the United Kingdom by raising awareness of human rights, educating on the importance of human rights, campaigning for observance, and opposing violations, of human rights and supporting many thousands of activists in the UK in their own campaigning on human rights issues. The UK Section has a licence to use the Amnesty International name and logo in the United Kingdom.

Amnesty International UK Section Charitable Trust (“the Trust”) - a company limited by guarantee and a registered charity. The Trust pursues its charitable objectives by funding a range of activities aimed at promoting the rights set out in the Universal Declaration of Human Rights. This includes funding Amnesty International Limited and the UK Section, and other organisations, to conduct a range of relevant charitable activities in relation to the protection of human rights. The Trust is a registered charity in both England and Wales, and Scotland, and has a licence to use the Amnesty International name and logo in the United Kingdom.

2. Governance and management

The Trust is a registered charity and a company limited by guarantee and is governed by its Trustees (who are the Directors and Members). The Trust is independent of the UK Section, by virtue of the fact that although the Trustees are appointed by the Board of the UK Section, they are appointed as individuals not representatives, cannot be removed by that Board and there is a majority of independent members, who are not Board members of the UK Section.

The Trust is governed by its Articles of Association. Trustees are appointed for a three-year term, and under the Articles of Association can serve for a maximum of two consecutive terms. They are then eligible for re-appointment after an interlude of three years. The Trustees meet at least four times each year.

The Trustees are generally very familiar with human rights and the work of Amnesty International. Induction training is provided for new Trustees, which covers their responsibilities and statutory duties.


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AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Trustees Report for the year ended 31 December 2024

All the Trustees give their time voluntarily and receive no benefits. Directors and Officers Liability Insurance cover was in place at an annual premium of £8k (2023: £8k).

To support our independence, we do not seek or accept money from governments other than for our human rights education work. We have not received government funding since 2020 when the Trust received final funds from the Department for International Development (dissolved in 2020; now the Foreign, Commonwealth and Development Office) for a human rights education project focused on female genital mutilation and early and forced marriage in Burkina Faso, Sierra Leone and Senegal. This project is now continuing to 2026 with funding from the Foundation for a Just Society International. In no way do any monies received influence or affect our impartiality or independence.

The Trustees are assisted in their work by a number of sub-committees, namely:

The Finance, Audit and Risk Sub-Committee , a joint committee of the UK Section and the Trust. It deals with areas primarily relating to risk and risk management, the effectiveness of internal controls, stewardship of assets, and financial performance. It oversees the internal and external audit processes. The sub-committee includes independent members who have specialist skills.

The People , Culture, Inclusion and Safeguarding Sub-Committee , a joint committee of the UK Section and the Trust. It provides strategic human resources advice and oversight, supports our work on inclusion, diversity, equity and anti-racism and supports culture change. It also monitors and advises on safeguarding, supporting policy development and oversight of its implementation.

The Building a Powerful Movement Sub-Committee , a joint committee of the UK Section and the Trust. It serves to support the trustees in monitoring and supporting the growth and impact of human rights activism in the UK.

The Nominations Sub-Committee , a joint committee of the UK Section and the Trust. It assists the Board in making decisions on governance appointments including seeking out appropriately qualified candidates for elected and appointed positions on the Board, its sub-committees and other appointments as required.

The Campaigns and Impact Sub-Committee, a joint committee of the UK Section and the Trust. It aims to improve the effectiveness of our human rights and campaigning work by providing support and scrutiny on monitoring, evaluation and learning across our campaigns.

The Grants Sub-Committee, a committee of the Trust. It assists the Trustees in making decisions to approve the release of funds. Their work includes ensuring that the appropriate degree of oversight is taken when assessing grant applications; reviewing and monitoring new and existing grants; assessing potential funders and approving the release of funds.

A full list of members of the sub-committees can be found on our website: https://www.amnesty.org.uk/subcommittees

In the performance of their duties, the Trustees have considered the principles of the Charity Governance Code (the Code), together with the relevant components of Amnesty International’s own global Core Standards, a set of governance standards adhered to by Amnesty sections and structures across the movement. Trustees are familiar with the requirements of the Code and seek to ensure that their governance reflects the essence of the Code.


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AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Trustees Report for the year ended 31 December 2024

3. Statement of Trustees’ responsibilities

The Trustees are responsible for preparing the Strategic Report, the Trustees’ Report and the financial statements in accordance with applicable law and regulations.

Company law requires the Trustees to prepare financial statements for each financial year in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable 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 charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period.

In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity’s transactions and disclose with reasonable accuracy at any time the financial position of the charity 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 charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Financial statements are published on the charity’s website in accordance with legislation in the United Kingdom governing the preparation and dissemination of financial statements, which may vary from legislation in other jurisdictions. The maintenance and integrity of the charity’s website is the responsibility of the Trustees. The Trustees’ responsibility also extends to the ongoing integrity of the financial statements contained therein.

All of the current Trustees have taken all the steps that they ought to have taken to make themselves aware of any information needed by the company's auditors for the purposes of their audit and to establish that the auditors are aware of that information. The Trustees are not aware of any relevant audit information of which the auditors are unaware.

4. Policy on pay for employees including senior staff

The Trust operates a pay and reward policy that aims to attract and retain the best talent needed to take forward our ambitious human rights work within the UK. We ensure that all elements of pay are fair and transparent and easily understood by our employees. We periodically undertake benchmarking exercises, using established salary surveys, to help set our pay rates (which are subject to negotiation with our recognised trade union).

We commit to paying staff a fair salary that is competitive within the charity sector, proportionate to the complexity and responsibilities of each role, and in line with our charitable objectives.

We are accredited by the Living Wage Foundation and committed to three key principles for pay:


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AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Trustees Report for the year ended 31 December 2024

We tracked or exceeded the Living Wage Foundation rates in 2024.

We acknowledge that debates over pay – and executive salaries, in particular – are important and reflect genuine public concerns. We are committed to achieving the right balance between recognising these concerns while ensuring our salary levels help attract the talent we need to run an effective and efficient organisation.

The Trustees delegate the day-to-day running of the organisation to Chief Executive and senior management team of executive directors, who are considered the key management personnel. Compensation for all executive directors employed at the Trust in the year ending 31 December 2024 are detailed here.

We disclose all staff whose pay is more than four times higher than the lowest paid employee, in 2024 there were three such members of staff. In 2024 our Chief Executive Officer was paid a full-time equivalent annual salary of £131,122 (£131,122 in 2023). The pay ratio of our CEO’s pay to the pay of our lowest paid employee was: 5.1:1 (5.3:1 in 2023). Two of the key management personnel included overleaf had a pay ratio to our lowest paid employee of over 4:1. These staff are key to the running of the organisation and are paid at a competitive rate in line with the wider charity sector, to ensure we are able to attract and retain the best staff to these positions.

During 2024, there was a change in our senior management team structure, with the Director of Fundraising post dis-established and replaced by two new posts, the Director of Mass Market Fundraising and the Director of Major Funding Partnerships.


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AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Trustees Report for the year ended 31 December 2024

Chief Executive
Officer
Sacha Deshmukh
Provides overall leadership to the
organisation, working with the board
and Senior Leadership Team to shape
our goals and ensure that we achieve
them
£131,122 £131,122 £131,122
Director of Campaigns
and Communications
Responsible for Campaigns, Media and
Digital Communications
£109,304 £109,304 £109,304
Director of People
and Culture
Responsible for the recruitment,
support and development of our team
of staff and volunteers, and for
initiatives to improve our people
management capabilities and employee
experience
£105,803 £105,803 £101,739
Director of Data
Finance and
Infrastructure
Responsible for management of our
finances, risk, dataand insight and for
our facilities and technology to enable
maximum impact for human rights
£101,066 £101,066 £97,180
Director of Activism
and Education*
Joined 16/06/24
Repsonible for building a powerful
movement of human rights activism in
the UK
£52,641 £97,180 £0
Director of
Fundraising
Departed 30/11/23
Responsible for engaging the UK public
to provide financial support
£0 £0 £109,304
Interim Director of
Mass Market
Fundraising*
Internal appointment
01/08/24
Responsible for engaging the UK public
to provide financial support
£83,912 £97,180 £0
Director of Major
Funding Partnerships*
Internal appointment
01/06/24
Responsible for engaging Instutional
funders, corporates and high net worth
individuals to provide financial support
£88,942 £97,180 £0

* The difference between full-time equivalent annual salary and actual gross salary arose as a result of the individuals joining or changing role part way through the year.

The above figures show salary only. Redundancy and termination costs are not included. Additional


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AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Trustees Report for the year ended 31 December 2024 employer costs of National Insurance, Pension Contributions and Childcare Vouchers totalled £137,831 12023: £142,824). 5. Thank you The supporters and staff of the Trust are warmly thanked for their continuing commitment to the aims of the Trust and for their exceptional generosity. This report is now approved by the Board and signed on its behalf by: Andrew Lines, Chair 15 May 2025

AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Strategic Report for the year ended 31 December 2024

Strategic Report

1. Key objectives and statement of benefits

All the Trust’s activities focus on delivering human rights benefit both to specific individuals and to the public in general. The Trustees believe that promoting general awareness of human rights, creating cultural support in favour of human rights, campaigning to prevent or end human rights abuses and encouraging supporters to take action, provides universal benefits.

In addition, a key objective of the Trust is to maximise the long-term funds available for grant making activities in support of such human rights benefits.

The Trustees have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing objectives and in planning future activities. In particular, the Trustees consider how planned activities will contribute to the objectives they have set.

The Trust’s objectives and the activities that flow from them are aligned to those summarised in the Charity Commission’s guidance publication RR12 – The Promotion of Human Rights.

2. Key activities

The Trustees recognise the importance of Amnesty International’s human rights work across the globe in securing the Trust’s income, mainly from contributions from individual supporters from across the UK, whose donations are solicited on the basis of the impact they will have on Amnesty International’s worldwide promotion of human rights.

The Trustees therefore allocate the significant majority of the resources available for charitable purposes to the International Secretariat. The Trust also funds activity carried out by the UK Section. All of these activities are in line with the Trust’s charitable objectives.

Small grants may also be given to organisations within the Amnesty International movement whose work meets the Trust’s charitable objectives and complements the work of the Trust in areas outside the Trust’s capabilities.

Through its grant making, the Trust supported a number of programmes in Scotland in 2024. That included campaigning for individuals at risk, human rights education activities, and defending and strengthening human rights frameworks, working to ensure the Scottish government incorporates UN Treaties on human rights to their fullest and most direct extent.

3. Achievements and performance

In 2024 we embarked on the third year of our 2022-2030 strategy. We were able to contribute toward many human rights victories and developments. In this section, we report on what was achieved against the priorities established for 2024.

Throughout 2024, the Trust continued to grant funds to a varied and dynamic portfolio of projects (either delivered by the IS around the world, or in the UK by the Section) and was able to do so underpinned by a strong framework of grant approval and reporting. Trust grant-funded activity delivered human rights activity both within the UK and internationally.

The Trust supports charitable work falling under the global strategic priorities of the Amnesty


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AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Strategic Report for the year ended 31 December 2024

International global movement and UK strategic priorities agreed with the UK Section. A total of £6m was granted by the Trust in 2024 to fund the UK Section, and £9.6m to fund international projects.

The International Movement has set out a mission for the strategic period 2022-2030 – to ensure that we are a catalyst inspiring, connecting and enabling a powerful movement of people committed to defending human rights globally. We have 2 priority areas, each with a number of areas of focus.

Priority 1 - freedom of expression and civic space

By 2030, benefitting from expanded civic space, more people in more places under more circumstances – online and offline – are safely exercising their freedom of expression, under shelter of laws and regulations that protect them from violence, harassment, and unfair treatment.

Securing the right to peaceful assembly for all

States expand and protect people’s right to peaceful assembly, including in the digital space, in line with human rights standards, including through the legal and policy frameworks that govern law enforcement practices and accountability, and protect individuals from arbitrary detention and unfair trials, and from torture.

Strengthening freedom of expression and association

States and corporations, including tech-giant corporations, have laws, policies and/or practices in place that uphold and protect freedoms of expression and association online and offline; states’ and corporations’ attempts to bypass their associated human rights obligations are successfully countered, while regulations relating to spyware, artificial intelligence, data protection, surveillance and access to information are brought in line with human rights standards.

Priority 2 - equality and non-discrimination

By 2030, states and corporations are adopting and implementing human-rights consistent laws, policies and practices that address and prevent the root causes of inequality, effectively combat all forms of discrimination and provide human rights protections to those affected by the climate emergency.

Promoting gender and intersectional justice

States have laws, policies and practices in place that advance equality of opportunity and public participation for those otherwise subjected to multiple, intersecting forms of discrimination; nondiscriminatory enjoyment of sexual and reproductive health and rights is increased; prevention of and protections from gender-based violence and other hate crimes is strengthened and human rightsconsistent measures are adopted to promote public participation of marginalized groups.

Strengthening rights to health, housing and social security

States are taking concrete measures to uphold the rights of everyone - without discrimination - to health, housing, social security as key drivers of equality – maximising investment of available resources, removing discriminatory barriers protecting the rights of people from deleterious practices of corporate actors and adopting taxation measures that deliver on their human rights obligations.

Securing climate justice

States phase out, and require corporations to phase out, polluting and other environmentally unsustainable policies and practices that negatively impact people’s human rights, adopt human rights consistent clean energy policies and ensure a ‘just climate transition’ that secures racial and gender justice and the rights of all disadvantaged groups.


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AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Strategic Report for the year ended 31 December 2024

Protecting rights of refugees and migrants and people on the frontlines of crises

States adopt measures that protect people against extreme forms of marginalization as a result of persecution and crises, including those that flow from or are worsened by the climate emergency. As part of such protection, States protect the rights of refugees and migrants to ensure equal and nondiscriminatory access to rights in countries of transit and destination and provide safe and legal routes, including resettlement and community sponsorship schemes.

During 2024, The Trust made multiple grants to the International Secretariat including funding to advance work across several priority areas. Some highlights of those grants are set out below.

The West And Central Africa Human Rights Impact project represents an essential part of Amnesty International’s goals to grow and strengthen the movement. Specifically, this work has supported nine Amnesty Sections to achieve human rights change. Examples include in Amnesty Senegal where legal assistance was provided to a young man who had been tortured by the security forces, and ended up in hospital. He won his case, and the security officer responsible was relieved of his command post before being brought before the courts. In Amnesty Burkina Faso, our support helped establish a National Forum of Human Rights Defenders. This forum is a space that has brought together more than 200 human rights defenders to discuss their roles and challenges in resolving the security crisis. Amnesty Guinea signed an agreement with the Ministry of National Education to bring Human Rights Education activities into schools.

The Human Rights Academy is an online platform which offers a wide variety of human rights courses in more than 25 languages. These range in length from 15 minutes to 15 hours and are freely available worldwide to learners of all ages. The Human Rights Academy is training a new generation of human rights defenders - strengthening the human rights movement through action-oriented education. The ‘Tax and Human Rights’ course that addresses economic justice resonated strongly in Kenya, where civil society groups have integrated the learnings into advocacy campaigns on taxation and social welfare.

The Protecting Land and Climate Defenders project has contributed to the protection of human rights defenders in the Americas. It has campaigned to promote decision-making and implementation of collective protection mechanisms for human rights defenders. It has focused on the right to protest in the Wet'suwet'en territory in Canada and supported the people defending it from the construction of the oil pipeline. The team engaged in capacity building exercises with Wet'suwet'en land defenders to share our knowledge and help expand their reach. Our Indigenous partners now have a better understanding of the human rights framework, and we uplifted their voices in a positive light. Amnesty designated the first-ever Prisoner of Conscience in Canada, which got media headlines for days. In Honduras, following campaigning by Amnesty and other organisations, the Supreme Court of Justice confirmed convictions against the perpetrators of the murder of Indigenous leader and environmental activist Berta Cáceres.

The Gender and Racial Justice in Yemen project has supported research, campaigns and advocacy work on the discrimination against women and girls and the impact of the mahram requirement on their rights. The team will also continue monitoring the international humanitarian law violations. In August 2024, the Huthi de facto authorities released the four remaining detained Baha’i individuals after being arbitrarily detained for more than a year at the Huthi-run security and intelligence detention centre in Sana’a, Yemen. In a message to Amnesty International, the representative of the Baha’is International Community thanked Amnesty for campaigning and contributing to their release.

Also in Yemen, on 25 December 2024, the Aden-based Specialized Criminal Court of Appeal acquitted


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AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Strategic Report for the year ended 31 December 2024

journalist Ahmad Maher who had been sentenced by the Specialised Criminal Court to four years in prison following a grossly unfair trial on charges of disseminating false and misleading news, a crime that is not recognized under international law, and forging identity documents. Ahmad’s Maher brother and later Ahmad Maher thanked Amnesty International for spearheading the campaign for his release.

The Be There programme focuses on supporting people affected by crisis and conflict, enabling Amnesty to work where we deem we can effect change, and respond to crises and the resultant refugee movement. The work of our multi-disciplinary teams from on the ground investigations, to cutting edge research such as open-source investigations and satellite data analysis, highlights the often-horrific circumstances civilians are faced with in times of crisis. Amnesty’s persistent advocacy contributed to shaping discussions on Haiti at the UN and among key international policymakers. By directly engaging with governments, human rights experts, and the media, we have played a crucial role in highlighting the urgent need for child protection and transparency in security interventions.

Three years after Amnesty's research exposed a shooting incident in Mozambique involving police and park rangers, those responsible were convicted in a trial. Our work spurred the national government to investigate and prosecute the case, highlighting how sustained advocacy and documentation can drive accountability and achieve long-term impact. The ‘Aftermath: Injustice, Torture and Death in Detention in North-East Syria’ report and advocacy gained concrete improvements. Authorities issued a landmark amnesty, releasing or reducing sentences for 4,200 Syrians. Prison conditions improved, with better access to food, water, medical care, and family visits. The report also influenced Belgium’s UN intervention and spurred action on child protection, reintegration funding, and coordination.

Together, these initiatives reflect a coordinated and strategic approach to human rights advocacy— one that blends education, empowerment, direct intervention, and high-level advocacy. The impact is not only seen in immediate results (e.g., legal outcomes, policy changes) but also in the long-term strengthening of human rights infrastructure worldwide. The Trust’s 2024 funding has played a pivotal role in expanding Amnesty's reach and effectiveness, ensuring that the movement is more resilient, inclusive, and responsive to the complex challenges of our time.

Our strategy for delivering human rights change in the UK was jointly developed with the UK Section, and sets out three inter-related goals, and a number of enabler strands of activity that are necessary to support our ability to deliver those goals most successfully. Grants were made to the UK Section in 2024 to progress work in these three goal areas:


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AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Strategic Report for the year ended 31 December 2024

Within these goal areas the strategy sets out six priority issues for our human rights work (anti-racism, economic and social justice, freedom to speak out, human rights crises, human rights rulebook and people in danger) and three cross-cutting themes that cut across all six of these areas (climate justice, digital technology and big business). We achieve these goals by developing policy, undertaking research, advocacy across Westminster and the UK devolved administrations, campaigning, building partnerships, communications across new and traditional media, building activist movements, and human rights education.

In addition, a number of supporting activities are necessary to enable us to deliver these goals most effectively, including income generation, our facilities and ways of working, our knowledge, technology and digital capabilities, our finance systems and processes, our planning, monitoring, evaluation and learning capabilities, managing our people and culture, the grants management framework between the Trust and UK Section and Trust and IS, and the good governance underpinning both entities and the relationship between the two at a Board level.

Goal One: Increase knowledge and change attitudes to human rights

What we said we would do: Introduce our mainstream audiences to the concept of Economic Social and Cultural Rights through a high-profile artist-led attitude change initiative


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AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Strategic Report for the year ended 31 December 2024

Still from 'Before Our Eyes' with Olivia Colman and Adrian Lester

We worked with Oscar-winning actress Olvia Colman to create the film Before Our Eyes, developed in partnership with an individual rightsholder and an organisation focused on temporary accommodation. The goal of the film was to encourage people in the UK to care about the human rights issues highlighted in the film. The film and the publicity surrounding it achieved significant cut through among mainstream and social media and effectively framed housing as a human rights issue. The film was shown in cinemas and directly reached 266,000 cinema-goers; and reached a further 5.5m through social media and

press coverage. More than half a million people engaged with the film through social media and the film trailer, and reached almost four million people through an interview on ITV with Adrian Lester, a well-known stage and screen actor, who also starred in the film.

In 2024, we focussed our efforts on public attitudes change to 16-25 year-olds; given the importance of helping to shape future-facing public debate, and amongst an age-group that on some platforms is especially targeted by anti-rights messages.

We are strictly a non-party political organisation. Nevertheless, our work to change attitudes toward human rights in political audiences was significantly impacted by the General Election. The shift in the attitudes of the UK Government was on display when the new Prime Minister almost immediately expressed support for the Universal Declaration of Human Rights and offered a cast iron commitment that the UK will never leave the European Convention on Human Rights. In November 2024, the Prime Minster re-stated this commitment.

Immediately after the election concluded, we launched an reliable partner.” action calling on the new Prime Minister to prioritise Keir Starmer at Interpol General human rights. 13,000 people took this action. The new Assembly, 4 Nov 2024 Minister for Human Rights responded to the action and, again, stated the Government’s commitment to human rights: “We are fully committed to the protection of human rights both domestically and internationally, as the essential underpinning of the liberties and democratic values we all enjoy.” (Letter from Minister for Human Rights).


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AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Strategic Report for the year ended 31 December 2024

Post-election billboard at Westminster tube station

Our cross-party engagement prior to the election built a strong foundation with the new UK Government, and many of them met with us during this period. Two UK Ministers agreed to speak at our event at the Labour Party Conference in September and both spoke positively about the importance of human rights and Amnesty International’s role in defending them. This was a significant change to the level of engagement we saw from the previous UK Government.

What we said we would do: Build the profile of Amnesty in the UK and reach a mainstream audience with compelling ways to get directly involved with our actions and our human rights content.

2024 has seen our work achieve higher than expected levels of visibility and engagement in the UK public, both through traditional and social media. Much of this has been driven by our reactive work and our ability to react on multiple channels to breaking news.

Our media work is the gateway for Amnesty to be visible to the UK public and influence decision making to support human rights. We know from our national attitudes tracker that 25% of the public who encounter Amnesty have done so via the news, including 25% of young people. In 2024, we had over 2,800 Amnesty mentions and interviews in target broadcast media (against a target of 600). The media team arranged a total of 145 interviews and 50% of these were placed in the most high-profile target media outlets such as BBC, Sky News, and ITV.

We achieved 46 breakthrough stories, those which appeared in 10 or more of our target media outlets, an increase from 24 in 2023. A large proportion of this coverage was reactive work on the human rights crisis in Israel and the Occupied Palestinian Territory and in Lebanon and on refugee and migrant rights. The volume of media coverage resulted in Amnesty UK ranking number two in terms of UK NGO media coverage, only behind UNICEF.

By being bolder and creating more human-centred content, we have driven a significant increase in the levels of engagement with our work through digital channels. At the end of 2024, our social media reach and traffic to our website was three times higher than we had targeted. By being creative and reactive, we took an opportunity for our longstanding work on campaign issues to align with issues that were already on people’s minds.


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AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Strategic Report for the year ended 31 December 2024

While we gained more visibility and engagement with our work, we also increased the number of people who took action for human rights. Altogether, our supporters took action almost 450,000 times. Around a third of actions taken in 2024 were taken by first time

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action takers. There is a correlation here between issues that were visible and engaging to the UK public and a likelihood that people took an Amnesty  campaign action for the first time.

Despite such levels of engagement and visibility of our work, we know that there remains work to bring closer the number of people who are aware of Amnesty and those who feel that they really understand what we do. In August 2024, we introduced clearer instruction on how to represent our brand, and embedded it in our campaigns and communications work; so that we are better able to articulate what we want to be known for by our audiences.

What we said we would do: Increase knowledge and understanding of human rights, and foster rights respecting attitudes through our Human Rights Education activities; Influence education leaders to increase the value placed on human rights education through the curriculum.

exceeded all targets for 2024, with more than 41,000 young people and

accessed our HRE resources.

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enabled an ‘Asylum Speakers Programme’, a project which provides training for refugees

culture of welcome for refugees and asylum seekers built through 2024. By the end of 2024, the project had reached

A Ye “Hy“ars a welcoming culture for refugees and asylum seekers over 20,000 people, all of whom had taken action to create a across the UK. The project leader, Jaz O’Hara, was one of om = Programme in 2024, which aims to develop teachers as five participants in the Amnesty Teacher Mentoring leaders in the wider Amnesty and Human Rights Movement, as well as leading change in their own

Children in a primary school listening to Gulwali speak about his experience as a refugee as part of the Asylum Speakers Programme

mentees will be part of the programme in 2025.


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AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Strategic Report for the year ended 31 December 2024

In 2024, we delivered Rise Up to a group of 15 young people. Rise Up is a campaign training programme that supports young rightsholders in the UK to build the skills, knowledge and confidence they need

on human rights issues and all felt more connected to other people campaigning on human rights issues.

GOAL TWO: BUILD A POWERFUL MOVEMENT

What we said we would do: Introduce an improved and more systematised approach to the organising support that we provide to activist networks; Provide activists and educators with the opportunity to gain the knowledge, understanding and skills needed to defend human rights.

them within a clear framework.

With this freedom and emphasis, we should celebrate the ways

The Amnesty Feminist Network has campaigned for Afghan women throughout the year. The Network also hosted the Guilty

group’s campaign against Prevent (The government-led, multiagency programme aiming to stop individuals becoming terrorists) building a campaigning coalition that worked directly with local councillors.


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AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Strategic Report for the year ended 31 December 2024

responsive, relevant and connected to student-led movements.

knowledgeable leaders who can be at the forefront of human rights campaigning, whilst simultaneously ensuring that they could rely on and trust Amnesty to offer them the tools and resources cand; to do so; and in some cases necessary protection.

procedures around free speech. This work ensured those students better understood their rights when taking action on campus and could push back against unfair treatment or defend

In November 2024, we conducted an audit of the health of our local Amnesty groups across the country. The audit helped us to

and where support is most needed for future re-growth of that network. 74 local groups took part in the audit, which found

Student encampment at Newcastle University

Penalty event. We exceeded our target for 2024 by 25% and saw our

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diversity and inclusion were central to the sessions we programmed. We ensured sessions were representative of diverse issues, and relevant to young people, people of different genders and ethnicity. We received feedback from the venue that this was the most diverse crowd they had seen at one of their events.


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AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Strategic Report for the year ended 31 December 2024

Goal Three: Win Human Rights Victories

In 2024 we delivered a mixture of campaigning on some of the most significant human rights issues and crises that the world has seen in recent years, and also developed our longer term campaigning strategies in a number of priority issue areas.

3.1

What we said we would do: Conduct new research on ESCR and implement our multi-year strategy

Our long-term strategy for our work on “Everyday Rights” has been shaped through direct engagement with communities impacted by violations of their economic and social rights. The conversations we had with rights holders became the foundation for our research report, published in August 2024: Broken Britain: Voices from the frontline of the fight for everyday rights . The report examined UK community perspectives on human rights as set out in the International Covenant on Economic, Social and Cultural Rights (ICESCR) and was received positively by our partners and those involved in the research.

Following the Broken Britain report, ten grassroots groups participated in a pilot small grants funding programme. The programme comprised two stages. The first a course of training and peer learning on ESCR as human rights, the relevance of duty bearers, and how to effectively utilise those rights as a tool for making change at a local level. The second is the provision of a small grant to support those groups to carry out campaigning on those issues in their communities with this greater knowledge/capability.

We continued to work closely with rightsholders and in partnership, in other areas of campaign delivery in this area in 2024. We partnered with the charity Groundswell (who work for equitable access to a healthier life and a better future for anyone with experience of homelessness) to campaign on our shared aim of highlighting homelessness through a human rights lens. Our " England: Homelessness Report: Obstacle Course " (published in 2022) acted as a catalyst for much of this partnership activity. That research report identified

systemic barriers and encouraged partnership collaboration with organisations such as Groundswell, that work closely with individuals experiencing homelessness.

After the UK General Election was called, this partnership developed the Ending Homelessness Together – Our Voice, Our Rights Charter. The Charter set out key asks for the new UK government, as prioritised by people with experience of homelessness.

It provided evidence from a human rights perspective to reinforce and demonstrate the necessity for each ask to be upheld

The Charter brought together lived experiences and actionable policy recommendations and highlighted homelessness as a multifaceted human rights issue encompassing housing, health, and systemic inequality. It also included specific, actionable priorities for UK Government policy; such as improving

Projections on well-known landmarks to highlight homelessness as a human rights violation


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AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Strategic Report for the year ended 31 December 2024

housing standards, addressing financial barriers, and involving those with lived experience in policymaking. The lived experience focus was a key strength, adding credibility and authenticity to the advocacy.

Our campaign was particularly notable as we centred rights holders not only in the policy work, but also in the development of campaign activities; including projections onto well-known landmarks to secure media coverage. We also delivered media training for the rights holders who were participating in the project to build their confidence and skills in speaking publicly about their work.

What we said we would do: continue our work on the human rights impacts of the Prevent programme (part of the UK Governments counter terrorism strategy)

After the launch of our research report “ This is the Thought Police ” (focusing on the human rights violations caused by the UK Government’s Prevent programme) in late 2023; we continued in 2024 to leverage its findings in our on-going campaigning for the abolition of this flawed programme. The change in UK Government in July 2024 did not result in a significant change to the hostile/defensive response on this issue from the Home Office. As a result, creative thinking on routes to influence policy change was key in 2024; including building a powerful and diverse coalition of civil society organisations representing those impacted by Prevent and contributed to the growing international evidence base highlighting the harms of Prevent and calling on the UK Government for reform. We also continued to support local activism, building the knowledge of activists to understand and communicate effectively about Prevent – at a local and national level.

Leveraging international advocacy and institutions became an important focus for our work in this campaign in 2024. The new UK Government stated its renewed belief that the UK should lead the world in its commitment to the rule of law, and a willingness to engage and cooperate with the international legal community . We decided to use that commitment to create a clear demand for action on Prevent. In August 2024, we (alongside the Runnymede Trust) presented the findings of our submission to the Committee for the Elimination of Racial Discrimination (CERD) at the United Nations in Geneva.

This was an opportunity to share our research on an international stage, and to develop relationships with other civil society organisations working for racial justice; but critically also to leverage an important international demand on the UK for change. As a result of our evidence, and the evidence of other partner organisations, CERD’s report on the state of racism in the UK to the Government highlighted specific concerns around Prevent and its discriminatory impact and called for a suspension and review of the policy alongside other recommendations around accountability and remedy.

We also contributed to and met with the European Commission against Racism and Intolerance (ECRI) as part of their investigation. Their report also raised concerns about Prevent and directly referenced our research report. We held a meeting to share our research with the Special Rapporteur on Counterterror and Human Rights, who was planning a communication on Prevent in the UK. In addition, because of the UK Government’s continued messaging on the rule of law, we commissioned a legal opinion on the definition of extremism, which we shared with the Special Rapporteur.

We want this scrutiny of the Prevent duty by various international mechanisms to highlight attention on the need for change, and we will need to continue to leverage this in 2025.


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AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Strategic Report for the year ended 31 December 2024

Another alternative route to influencing long term policy change to end Prevent human rights violations was to continue to build power among civil society organisations. One of the strengths of our research on the impact of Prevent was its intersectional analysis, with a particular focus on gender and the impact of Prevent on neurodiverse individuals. This has meant that the coalition of organisations now working together with us to challenge Prevent is broad and represents diverse parts of civil society.

The coalition we have built represents varied interests including: children’s rights; data and privacy; civil liberties; Muslim groups; educators; and organisations working with neurodiverse people. In December 2024, we brought together 20 organisations to agree a common focus for 2025 on Prevent’s impact on children and young people. This collective focus can be traced back to our collaboration with the National Education Union (NEU) that began in 2023. This led the Union to pass a motion on Prevent that cited our research and position.

To further diversify and broaden the Prevent coalition, we built links with civil society organisations in Scotland, which is something we had previously found more difficult. 13 Scottish organisations signed onto an open letter calling on the Scottish Cabinet Secretary for Justice and Home Affairs to scrap Prevent, and to use their powers to limit the reach and harm of Prevent in Scotland.

Messaging guide on How to Talk about Prevent for activists and partners

The third route in our campaigning on Prevent is though building power through community organising and local activism. We collaborated with Prevent Watch and Liberty to create a Know Your ~~TT~~ Rights on Prevent pocket resource for higher education students. The resource was published through social media in November. Since then, there has been an increase in interest from Amnesty student groups to campaign on Prevent in their universities, and support for three existing campaigns, led by Amnesty local activists.

3.3 Freedom of Expression/Right to Protest

What we said we would do: Work as part of the global campaign to protect the right to protest.

The Right to Protest in the UK came under . . thousands of AIUK supporters showed their ss continued scrutiny throughout 2024 and tens of | support in defence of these essential rights. Freedom of Expression inspired more actions than any other topic in 2024.

CEO hand in of Right to Protest petition

In December 2024, the CEOs of all three

small win toward this outcome when we received a commitment from the new Policing Minister to


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AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Strategic Report for the year ended 31 December 2024

We achieved a significant breakthrough in our work to ie 8 Pe) 4 oa = sad protect press freedom in Northern Ireland, when the Independent Press Tribunal delivered its judgment in the Birney-McCaffrey case. It found that the Police Service of Northern Ireland (PSNI) and the Metropolitan Police had broken the law, breaching the ae PF IS NOTA | = pat CRIME oy = human rights of the two journalists, and awarded damages against the PSNI. We supported this case and the two journalists throughout 2024 and were present alongside them outside the Royal Courts of Justice in London at the start of the hearing in September. The case featured prominently in news coverage. After the judgement, we worked to ensure the media reporting of that this case was clearly framed as a human rights case.

In the first half of 2024, we helped to establish the independent McCulloch Review into PSNI surveillance of journalists, by contributing to the shaping of its Terms of Reference and joining its reference group. This involvement continued after the Review got underway, where we participated in regular meetings of the advisory board, and encouraged participation in the Review by journalists and others.

Our Hong Kong Programme continued to work alongside the wider Hong Kong activism and diaspora community in the UK. We organised the staging of May 35[th] , a play from Hong Kong that had been funded and supported by this programme, and have continued to build on the success of the attention on the play; strengthening our relationships with partner organisations and engagement with Chinese diaspora activists.

During the year, we focussed on supporting Hong Kong community activism in the UK; in particular to highlight the issue of transnational repression (e.g. repression of diaspora communities working for Chinese and Hong Kong human rights); and to campaign on the cases of Jimmy Lai and Chow Hangtung. In September 2024 we co-organised a half-day roundtable with The Rights Practice and Hong Kong Democracy Council. The Roundtable was attended by more than 20 Hong Kong diaspora groups and human rights organisations based in the UK. The meeting aired valuable first-hand lived experience from Hong Kong activists who faced transnational repression and harassment while continuing their activism in the UK. The roundtable participants developed a set of policy recommendations for how the UK Government could better support victims of transnational repression. These were shared with the FCDO Hong Kong desk and China audit team and members of the Hong Kong diaspora community.

We attended a closed-door parliamentary meeting hosted by Human Rights Watch and attended by MPs and Thirty INGOs and diaspora groups that were invited to consolidate civil society recommendations to the UK-China audit. Our advocacy work has positioned our Hong Kong Programme as a valuable participant in the Westminster-led effort and debate around transnational repression.


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AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Strategic Report for the year ended 31 December 2024

What we said we would do: Work on issues relating to UK nationals detained abroad and deliver the UK part of Amnesty’s global Write for Rights campaign.

Our Individuals at Risk (IAR) work continued to generate thousands of actions. Over the whole of 2024, just over 129,000 actions were taken on IAR subjects.. Across the whole of 2024 there more than 17,000 digital Urgent Actions, as part of that IAR action total.

Since the 2024 Write for Rights ended, Neth Nahara, an Angolan activist and TikToker, who was imprisoned for posts criticising the government, has been released. Neth’s case was a priority for AIUK in this year's campaign, with over 26,000 UK supporters taking action to call for her release. She was released as part of a larger presidential pardon and along with four other activists arrested ahead of a planned protest in solidarity with motorcycle taxi drivers.

We noted manifesto commitments from across the political and government spectrum to strengthen support for British Nationals abroad – one of the key objectives of our Path to Freedom project. With a new UK Government, we focused our advocacy on ensuring that consular access for British Nationals is enshrined into law and then implemented. We have continued to campaign for Alaa Abdel Fattah’s freedom and were public and powerful in our call for the UK Government to raise his case with the Egyptian Government and visit Alaa on his trip to Egypt.

Our work campaigning for individuals at risk relies on maintaining close relationships with rights holders and their families, particularly in the case of British Nationals held in detention abroad. Our approach to campaigning is led by and in support of those families and what they need from Amnesty. That approach has proven to be effective, and we have good, ongoing relationships with Anoosheh Ashoori and Richard Ratcliffe who work with us closely on on-going campaigns. Richard took part in a panel discussion for Amnesty at the Amplify Human Rights Festival in December. We have also worked with Anoosheh to create portable versions of his ‘Surviving Evin’ exhibition; one of which will be exhibited in the Houses of Parliament in 2025 and the other will tour local communities.

In October, Jimmy Lai and Chow Hang-tung were designated prisoners of conscience by the International Secretariat. This coincided with David Lammy’s official visit to China as Foreign Secretary, and we took the opportunity to demand that he call for the release of Jimmy Lai and Chow, among other human rights concerns. It was subsequently reported that the Foreign Secretary did raise these concerns.


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AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Strategic Report for the year ended 31 December 2024

What we said we would do: Continue our work on the end Israel’s apartheid campaign and our response to the ongoing crisis in Gaza, the West Bank and Israel; and respond to new crises as they emerge .

Our Crisis Response work continues to be dominated by events in Gaza, Israel, and the wider Occupied Palestinian Territory (IOPT) given the scale and breadth of human rights violations in that conflict. Despite the desperate situation and ongoing deep human rights abuses, we were able to achieve some small wins that contributed to the long-term aim of accountability for those perpetrating some of the most significant of the human rights violations in this conflict.

We met with senior figures from across political parties ahead of the UK general election. The new UK Government’s decision for a limited suspension of arms sales to Israel built on our engagement with the FCDO in the months leading up to this. Stopping arms transfers to Israel has been a key campaign priority; whose importance is only emphasised as those arms are now contributing to a genocide.

Leveraging the new Government’s avowed commitment to the rule of law, respect for and cooperation with international mechanisms is key. In August 2024, we used legal action approaches when we secured permission to intervene in a Judicial Review of the previous Government’s decision to continue arming Israel. We submitted evidence to the High Court, and the hearing took place in November - the case will proceed and be heard in May 2025.

Our work on this crisis continued to provide people who care about human rights with an opportunity to take action; to be able to do something in the face of such devastation and blatant violation of human rights. More than half of the actions taken as part of this campaign were in fact people’s first action with an Amnesty campaign. Almost 100,000 joined our call for a ceasefire and more people took action on this issue than any other single issue in the second half of the year. After the election, we called on our supporters to email their new MP with our ask; and they responded. Every MP in Parliament received at least one email from an Amnesty supporter (and of course many, many more than that), calling for an end to arms sales to Israel.

In December 2024, we worked with the IS to launch Amnesty’s research report into Israel’s Genocide Against Palestinians in Gaza; the UK audience both politically and in media being a key global target.

This report concluded that Israel has committed, and continues to commit, genocide in its actions in Gaza. We secured widespread media coverage in mainstream outlets in the UK and reached key advocacy contacts with the report. Gathering Parliamentary support for our policy recommendations was a central part of our campaign aims (difficult as it is to secure public political acknowledgement


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AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Strategic Report for the year ended 31 December 2024

of international law violations by a UK ally). In December 2024, MPs who had received the report and a briefing on the International Criminal Court arrest warrants spoke out on these matters in the House, and also challenged ministers publicly on UK Government positions.

In Syria, with the change in government in late 2024, we responded immediately and effectively with increased monitoring, media work and advocacy with the FCDO. We quickly assessed needs with key partners and worked with Ta’afi (one of our long-standing partners) on an evidence collection project. We have been working with and through Syrian partners and human rights defenders for years, building the capacity of these organisations to develop strategies and a plan for what came next if and when the Assad regime might fall. When that finally happened in December, we saw the impact of that work immediately. We provided assistance to the International, Impartial and Independent Mechanism, which was established to assist in the investigation and prosecution of persons responsible for the most serious crimes under International Law committed in the Syrian Arab Republic. This was in recognition of our position as a contact point for many Syrian human rights defenders.

What we said we would do: Build our Human Rights Futures Programme; and develop a new strand of work on the anti-rights movement.

can now be considered. The UK Government also announced that the Bibi Stockholm barge was no

longer to be used to house people seeking asylum (from January 2025 onwards). Our human rights evidence push as the Bill was debated in the first half of the year contributed to this win.

In September 2024, we worked with the office of the new Attorney General on an important change in guidance on

announced this change. Whilst not something that will get the headlines, this was in fact a significant, systemic prohuman rights change across that will impact across UK government policy. The result of this is that government lawyers will now have to advise Ministers on the ‘legal risk’ for all new policy and decision making – including new

is being proposed is lawful and in line with the UK’s human

developed joint campaign plans to make progress on this in 2025.


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AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Strategic Report for the year ended 31 December 2024

In Scotland, turmoil in the Sco�sh Government, which led to a change of First Minister, had a significant impact on plans for incorpora�on in the second half of the year. The dra� Sco�sh Human Rights Bill, which had been expected in September 2024, was postponed un�l a�er Sco�sh Parliament elec�ons in 2026. In response to this setback, we played an important role to keep the human rights coali�on working together; refocusing plans on broader poli�cal advocacy and a poten�al independent working group that will dra� a model Bill.

We used strategic li�ga�on as a campaigning tool to defend human rights in 2024. Strategic Li�ga�on is a tac�c that we have increasingly used as a complement (and where appropriate sharper focus of ac�on) to more tradi�onal advocacy. It has helped us to achieve some important results.

In December 2024, we pursued an interven�on in the Supreme Court appeal of the case of For Women Scotland v Sco�sh Ministers, which was called to answer the ques�on of whether a person with a Gender Recogni�on Cer�ficate (GRC) that recognises her gender as female, is a woman for the purposes of the Equality Act and the protec�ons against sex discrimina�on that the Act provides. The decision was published by the Supreme Court in April 2025, and while were disappointed that the Supreme Court judgement overturned long-standing prac�ce in the recogni�on of trans women with GRCs as women under the defini�on in the Equality Act, we also noted the detail in that judgement on the protec�on of trans people from discrimina�on and harassment under the Equality Act.

In Northern Ireland, we con�nued to build toward greater accountability for past human rights viola�ons. A�er the Labour party included a commitment to repeal and replace the Troubles Act in its manifesto, this was included in the King’s Speech in July. This was followed in September 2024 by a judgement from the Belfast Court of Appeal following our interven�on, which found that core parts of the Independent Commission for Reconcilia�on and Informa�on Recovery (ICRIR) are unlawful.

How we will enable our goals

What we said we would do: Delivering all scheduled Trust and Section Board meetings, ensuring papers are high quality and delivered on time; Deliver all statutory reporting, meeting required deadlines; Improve governance recruitment processes so that we avoid vacancies which can affect quoracy as well as overall breadth of contributions .

We made some progress to embed good prac�ce in our induc�on and training package for members of the Board of Trustees. Sessions in Board development days looked at safeguarding responsibili�es and feminist leadership, including associated concepts of oppression and equity. An induc�on was provided for all newly appointed Trustees. We made changes to ensure the induc�on process is more specific and aligned to the role and responsibili�es of individual Trustees. The induc�on enabled Trustees to understand their statutory du�es as company directors and Trustees.

What we said we would do: Keep building our approach to measuring impact, learning and reporting; Make improvements so our decision makers can use evidence of impact and learning to lead the organisation in planning, delivering and improving our work.

The business planning process for 2025-2027 built on the work done in the prior year and resulted in an efficient process, effec�ve integra�on of budgets and opera�onal plans, and detailed ac�vity plans with clear indicators of success and targets for 2025. The ac�vity plans helped us to develop an


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AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Strategic Report for the year ended 31 December 2024

organisa�onal �meline of all work to be delivered in 2025. This will be used to improve collabora�on on major planned outputs and to ensure we maximise opportuni�es from more integrated working.

We con�nued to iterate and develop an organisa�onal key performance indicator (KPI) dashboard, and used it to inform business planning, se�ng ourselves ambi�ous targets. The KPI dashboard evolved to include month-on-month analysis that allowed decision making to iden�fy pa�erns and trends over the year. We also improved the central learning repor�ng system.

What we said we would do: Continue improvements in our workplace culture and ways of working as a team; Continue to deliver and build capacity in our IDEA approach; Improve our safeguarding by developing guidance, education and a culture of continuous improvement; including through further training and improved processes relating to criminal records checks; Expand our psychological support offering and proactive approach for key roles where there is a greater exposure to risk, and improve management guidance; Deliver high-quality leadership and management training and development, as well as mapping out wider learning needs across the organisation and how best to organise learning decision making and culture so that we become a much more learning, supportive and enabling organisation; Continue to improve our people practices and systems and look at what our reward approach should be to best support our aims as a progressive employer.

During 2024 we ran a Leadership Development Programme, delivered to all people managers. The Leadership Programme encouraged managers to be more reflec�ve about what it means to be a manager. The peer-to-peer nature of the programme and in-person delivery meant that leaders and managers saw each other working effec�vely and being self-reflec�ve, and this made it easier to iden�fy what they needed to work on in their own management.

We con�nued to implement our mul�-year Inclusion, Diversity, Equity and An�-Racism (IDEA) plan. We completed the Equality Impact Assessment hub, which includes specialised templates and tools for different areas of our work. These tools are used to ensure we mi�gate risks of not being inclusive in our work.

the strong behaviours that best support our culture, those behaviours were socialised to provide all staff with the opportunity to be involved.

What we said we would do: Embark and make progress to deliver a three-year data, digital and technology transformation project; Continue day to day with well-run core IT systems and ensure those systems are secure.

The focus for 2024 was to put into place the resources and processes that will set us up to deliver this ambi�ous and transforma�ve project. We recruited an experienced and expert team with the skills to deliver this complex mul�-faceted project. We began procurement across several workstreams and completed the selec�on of implementa�on partners for our new website and knowledge hub development.

An immediate priority in our IT was to improve our exis�ng technology founda�ons, whilst making progress on cri�cal development projects. The team delivered robust cyber security improvements and enhancement to technical resilience, which was achieved by a successful move from on-premises


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AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Strategic Report for the year ended 31 December 2024

priority is to ensure we remain appropriately cyber-resilient.

Whilst we work towards implemen�ng a new customer rela�onship management (CRM) system as part of the technology transforma�on project, we have ensured that our opera�ons con�nue with small improvements were possible, including increasing the number of direct debit dates available to regular donors from two to six per month, a key request from our supporters. This change is key to reducing the amount of �me between recruitment of new supporters and their first payments, and to reducing the likelihood of a cancella�on. The impact of this systems change should be seen in more income and fewer no-shows from new fundraising supporters.

What we said we would do: Streamline and improve re-forecasting processes; Improve transparency of on-going financial performance and improve modelling of potential future performance to support stronger business case assessments of potential activity; Plan for the integration of capabilities in the Digital, Data and Technology transformation roadmap, which need to feed information and data from/into financial systems to deliver impact and effectiveness.

Through 2024 we focussed on delivering benefits from the cloud-based financial accounting system, with a focus on improving the efficiency of financial processes and the quality of forward looking analysis. We developed a suite of financial reports which enable better integration of financial performance and operational impact reporting. We have continued to innovate, particularly in support of income generation, for example with a project to add payment options to improve the donation experience for our financial supporters through our website and especially on mobile devices.

What we said we would do: Realise the potential value of the Human Rights Action Centre to better deliver value for our human rights mission; Further update our ethical procurement procedures and processes that will ensure our suppliers and contractors comply with human rights standards and our values as a human rights organisation.

In 2024 there was further progress on the project to realise value from our London head office. The building was marketed, and offers were received. We plan to complete a sale during 2025. We also undertook an extensive needs analysis for a future London head office, and in consideration of that work have identified a preferred option, with a move anticipated during summer 2025.

What we said we would do: Transform our approach to fundraising innovation and improve the speed and efficiency with which new fundraising products are launched; Address profitability issues in the retail portfolio, assessing the long-term role of the high street portfolio, and boosting volume and profitability in online retail; Establish a stronger prospecting and restricted funding marketing and securing pipeline approach, building up the % of our human rights activity financed by restricted funding; Innovate other areas of income generation outside of traditional fundraising, such as business to business training (e.g. to public service providers) on human rights and human rights respecting approaches in different elements of public service.

In 2024, our Mass Fundraising programme continued to be a critical source of unrestricted income, enabling the organisation to respond rapidly to human right crisis around the world. The programme


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AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Strategic Report for the year ended 31 December 2024

leveraged a diverse range of channels, including digital campaigns, telephone fundraising, out of home advertising and direct mail to recruit supporters and encourage donor loyalty. Recruitment of new supporters was lower than planned, impacted by challenges in digital performance. We invested less than budget in this area, primarily as recruitment costs remain high on paid digital media. Digital performance was at its best in cases of calling for ‘urgent’ support, for example in relation to live human rights crises on which Amnesty was producing key evidence and research, including in the Gaza crisis.

The Trust saw a small decrease in the number of individuals donating to its work, ending 2024 with around 96,800 financial supporters, down from around 102,800 financial supporters at end of 2023. With an increase in the average gift offsetting the decrease in the number of supporters, there was no change in the overall value of donations from supporters, with £7.8m received in both 2024 and 2023.

While donations from individuals continue to be a key source of funding to enable our human rights work, income source diversification continues to be critical in the current climate. We plan to do this by focusing on building income from major gift sources and legacies. In 2024 our partnership with the Postcode Justice Trust contributed £3.0m (2023: £3.1m). Grant income of £3.2m in 2024 was a significant decrease on the £6.0m received in 2023 when two large multi-year restricted grants were received. We experienced another year of generous legacy gifts with income significantly up on 2023, receiving £9.0m (2023: £4.8m) which represents 37% of total income (2023: 21%). Legacy income can vary by large amounts year to year, with a small number of very large estates having a high impact on our income. We are budgeting conservatively for 2025, with a decrease in Legacy income back toward a multi-year average.

Changes to our innovation approach have seen new mass market fundraising products brought to market. We none have yet had a significant impact on our fundraising.

We value and respect the financial supporters who are engaged in our movement, and we strive to give them the best experience we can, so that together we can do more to promote and protect human rights for everyone.

The Trust follows a set of six fundraising principles, which we use to guide our fundraising policy, strategy and the behaviour of our fundraisers and the professional fundraising agencies we work with. These principles lay out our commitment to our supporters and members:

Our fundraising activity complies with all relevant legislation and regulation, including the EU General Data Protection Regulation (which came into force in May 2018) and the Privacy and Electronic Communications Regulations 2003. The Trust complies with the Code of Fundraising Practice and is a member of the Direct Marketing Association.

Our supporter care team received a total of 66 complaints in relation to the UK Section and the Trust’s


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AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Strategic Report for the year ended 31 December 2024

fundraising activities in 2024 (2023: 198); often relating to criticism of Amnesty’s position on human rights issues and so the cause on which we are fundraising. Of these complaints in 2024, we identified that 48 relate directly to the Trust (2023: 160), and 1 to the UK Section (2023: 7). In 2024 there were a further 17 general fundraising complaints which could not be attributed to either entity (2023: 31). We respond to all complaints, and ensure corrective action is taken as required. Those corrective actions might include re-training fundraisers and revising our fundraising activities.

We recognise the need to ensure we respond appropriately when our fundraisers engage with people who may be in vulnerable circumstances. We are committed to showing respect and empathy towards people in vulnerable circumstances and we ensure that no donation is sought from someone who may not have the capacity to make an informed and considered decision.

4. Plans for future periods

2025 will be the fourth year of delivery of our 2022-30 Strategy and accompanying Theory of Change. This year, we will build on achievements in 2024 in a number of areas where we have made good progress, but also must take steps forward to address a number of organisations challenges. Set out below are some of the key activities and achievements we will undertake.

Goal One: Change Attitudes to Human Rights Build understanding of what Amnesty does and why it matters in the UK, while building visibility for our work by organizing around key moments in the year Building partnerships: we will work with artists, Ambassadors and partners to increase our reach and impact and we will seek to build one new brand partnership in 2025 Seek to develop a project with film or TV production company to get human rights messaging into TV or film scripts Further deepening and delivering through our working relationships with decision makers in politics Goal Two: Build a Powerful Movement A more deliberate approach to supporting our local groups and networks, with a key focus on developing a stronger activist pipeline through supporting groups and networks to better recruit and retain activists Developing and testing the Community Platform: this new online platform will be key to improving connectivity, efficiency, and agency of activists in their own activity Our Human Rights Education projects and programmes in 2025 will focus on reach to children, young people, professionals and adults, as all ages have the right to HRE and have a role to play in building a rights-respecting society Goal Three: Winning Human Rights Victories Conduct new research on Predictive policing, social security, press freedom in Northern Ireland, anti-rights movement, illegal Israeli settlement goods and the impact of UK protest laws. See growth in our policy content outputs, which will mean our Policy and Research team producing regular analysis and briefings on our key issues Plan a range of high-profile activations to build people’s understanding of the realities of the human rights issues we are campaigning to change Individuals at Risk: Work on issues relating to UK nationals detained abroad and deliver the UK part of Amnesty’s global Write for Rights campaign Freedom of Expression: Work as part of the global campaign to protect the right to protest implement our multi-year strategy for our ESCR work How we will enable our Goals


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AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Strategic Report for the year ended 31 December 2024

People and Culture Continue improvements in our workplace culture and ways of working as a team. Our priority areas for this in 2025 will be recruitment, induction, leadership & management and performance management

Further delivery and capacity building in our IDEA approach

Build our safeguarding strength through reviewing and improving safeguarding practices in the specific teams and conducting a review of safeguarding practices Preparing for trial of potential four-day working week

Improvements in our workplace culture and ways of working as a team. Our priority areas for this is 2025 will be recruitment, induction, leadership & management and performance management Improvements to Governance

Delivering all scheduled Trust and Section Board meetings, ensuring papers are high quality and delivered on time

Deliver all statutory reporting, meeting required deadlines

Improve governance recruitment processes so that we avoid vacancies which can affect quoracy as well as overall breadth of contributions

Planning, Monitoring, Evaluation and Learning Systems

Keep building our approach to measuring impact, learning and reporting

Make improvements so our decision makers can use evidence of impact and learning to lead the organisation in planning, delivering and improving our work Finance Systems and Processes Improve transparency of on-going financial performance and improve modelling of potential future performance to support stronger business case assessments of potential activity Meet best practice in further strengthening our control environment as we implement procurement process improvements, with the likely introduction of a purchase order system Data, Digital & Technology Transformation

Continue to deliver on a three-year data, digital and technology transformation project

Continue day to day with well-run core IT systems and ensure those systems are secure. A key priority will be strengthening our organisation’s cybersecurity by simplifying service architectures and introducing dedicated cybersecurity training for the IT team.

Facilities

Deliver the organisation to a new space

Income Generation

Implement our new fundraising strategy and embrace new ways of generating income

Grow income by better demonstrating how the funds distributed through our large-scale grant making for Amnesty’s global work have enabled and directly contributed to the growth of a dynamic, diverse and powerful global movement, and a huge impact on human rights

In Mass market fundraising we will utilise insight and data to deliver increased investment and performance in supporter recruitment, delivering innovative products to market and improving rates of consent to contact, Gift Aid declarations and supporter retention

5. Financial review

The Trustees have prepared the annual report and financial statements of the charity in accordance with the provisions of the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities", second edition issued in October 2019. The financial statements also comply with the charity's governing documents.


30

AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Strategic Report for the year ended 31 December 2024

The accounts show a planned deficit for the year of £0.4m, compared to a £0.3m deficit in 2023. Income of £24.1m was £1.3m more than was received in 2023, a result of increased legacy income.

Expenditure increased by £1.4m to £24.5m. Expenditure on charitable activities increased by £1.4m to £18.4m in 2024, there was a £0.1m increase in expenditure on raising funds to £6.2m. A large part of our total expenditure (40%) continues to support global research into human rights violations (2023: 37%). The proportion of expenditure on the promotion of human rights was 27% (2023: 29%). This includes charitable grants from unrestricted funds made to the UK Section totalling £5.7m in 2024 (2023: £5.3m).

The cash holdings of the Trust decreased by £0.6m during the year to £6.1m at 31 December 2024 (2023: £6.7), in part a result of an increase in debtors, with more legacy income accrued at year end 2024 than in the prior year.

Free reserves, those reserves which are unrestricted and undesignated, at 31 December 2024 were £6.3m, an increase of £0.1m on 2023, as a result of the unrestricted surplus for the year. This resulted in reserves above the target range of £5.0m to £5.5m. The reserves policy is addressed further in Section 7 below.

6. Risk and assurance

Risk management is an integral part of our governance. We identify and address our key strategic risks to mitigate their likelihood and impact. There are two levels to the risk and assurance process.

Our strategic risk approach is designed to identify the key risks which could prevent the Trust from achieving its strategic objectives. It also identifies the assurance processes which we have in place to mitigate these risks and any outstanding actions around these assurance processes.

We also have an operational risk framework which underpins the strategic risk framework, dealing with a greater number of potential risks at a more detailed level.

Scenario planning was undertaken during 2024 to understand financial risks and mitigating strategies, and to ensure that we can adapt financially sustainable plans against a range of fundraising outcomes. We closely monitor performance against financial plans to ensure we are operating as expected, and are ready to adjust spending plans at short notice if required. We have applied the going concern basis of accounting for these accounts as we are confident that we can control costs and adapt to a broad range of challenging fundraising environments.

The Trustees consider aspects of risk and assurance and are supported in this by the work of the Finance, Audit and Risk Sub-Committee.

The major strategic risks for the Trust, together with plans and strategies in managing these risks, are shown in the table below.


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AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Strategic Report for the year ended 31 December 2024

Risk Plans and strategies to manage risks
Strategy and Governance
– are we delivering the
strategy and impact to
meet our vision?

Boards have approved the 2022-30 Strategic Plan and the 2025
business plan and budget, and taken into consideration the
resource requirements required to deliver them.

The Strategic Plan was developed with engagement and
consultation with activists and other stakeholders to ensure
that it reflected the direction of the UK movement.
Operational Delivery
– are business critical
processes operating as
intended?

Hybrid working has been normalised and business critical
processes such as payroll, accounts payable and IT can be
operated effectively in the hybrid environment. Relevant
business continuity plans exist and are operational. Work is
underway to update these and to consolidate them into a single
document, reflecting recent changes in organisational
structure.

A "Cloud First" approach to application procurement has been
adopted as part of the IT Strategy. Migration of legacy systems
and data to cloud storage is ongoing. Back-ups are in place
where possible for all key processes, so that they are still able
to be delivered if one system fails.
Financial Stability
– are we delivering the
strategy in a way that
safeguards our financial
sustainability?

We undertake detailed monitoring of fundraising performance,
including cancellation rates, legacy-giving and performance of
new supporter recruitment.

We continue to closely monitor our fixed cost base. Our
operational plans for 2025 have been developed based on
current staffing levels. We are closely monitoring rates of
Inflation and modelling the impact on our cost base.

Management accounts are reviewed monthly by senior
management. These include cashflow and consideration of
liquidity.
Compliance– Do we
comply with all legal and
regulatory requirements?

We operate a compliance register, ensuring complete coverage
and timely consideration of any changes in regulation.

Detailed health and safety risk assessments are in place across
all our operations.

All staff undertake data protection and cyber security training,
and are provided with laptops to access our systems with
enhanced security. Board members are provided with secure IT
hardware.

We undertake an annual security audit of our data and IT
security systems and those of its third-party selling suppliers
related to lotteries and player data and forward the report to
the Gambling Commission annually. This was last undertaken in
September 2024.

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AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Strategic Report for the year ended 31 December 2024

 A cyber Security Operations Centre solution is now also in place. People and Culture – Do  The Strategy for 2022-2030 has been approved at the AGM and we have the right skills a business plan for 2025 has been developed which takes into and experience to deliver account the resource needs of activities. We remain focused on our goals? bringing diversity into the organisation to enable us to better deliver on our priorities. Plans are in place across the organization to promote equity, diversity and inclusion, and to build a supportive and respectful workplace with anti-racism as the priority.  Safeguarding policies have been updated to reflect best practice. The Safeguarding Policy is reviewed on an annual basis, published and communicated to relevant stakeholders.

Our risk management framework complies with recommended practice as outlined by the Charity Commission for England and Wales. During 2024 we continued to develop and improved our risk reporting, incident management and processes to monitor regulatory compliance across a broad range of activities following an approach endorsed by the National Council for Voluntary Organisations (NCVO).

7. Reserves policy

As at 31 December 2024 unrestricted funds totalled £10.7m (2023: £10.7m). This comprises:

A level of free reserves is necessary to ensure that the Trust’s activities can continue on a day-today basis and can continue in the event of a major unforeseen reduction of income or increase in expenditure. These reserves provide a contingency to enable the Trustees to take the necessary actions to bring income and expenditure into line.

In line with recommendations of the Charity Commission, the Trustees have adopted a risk-based reserves policy which is reviewed annually.

The target range of free reserves is determined by considering the key strategic and operational risks facing the Trust, as well as the strategic plans and current financial position.

Considering these factors, the Trustees have determined that free reserves should remain in the range of £5.0m to £5.5m (2023: £5.0m to £5.5m).

At 31 December 2024, the level of free reserves was above this range, at £6.3m. The current strong position of free reserves slightly above their target range supports the Trust to meet future uncertainty and to further our strategic objectives. We undertake financial planning which aims to deliver free reserves within our target range in the medium term. We have set a deficit budget for


33

AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Strategic Report for the year ended 31 December 2024 2025. In most circumstances we would expect free reserve levels to be managed through the annual budget process, with deficit or surplus budgets implemented according to requirements. Plans to reach the target range of free reserves should be timely, but must balance the sustainability of operations against the need to reach target reserve levels. In all cases, the Trustees would formally agree any plan to build or use free rese￿e5 to bring them toward the target range. 8. Investments policy In making any financial investment, the Trust's policy requires consideration of: Minimisation of risk. No speculative investments shall be made Liquidity- Invested funds shall be kept liquid to allow them to be called upon as necessary Reputational risks: No investment shall be made if the Trustees are aware that the investment vehicle may present a compromise lor a perception of one by its supporters) to the charity's commitment to human rights, and thus result in reputational risk. At 31 December 2024 the only form of investment held by the Trust was cash held in a pooled fund of interest-bearing deposits, included in the accounts within cash balances. This report, incorporating the Strategic Report, is now approved by the Board and signed on its behalf by: Andrew Lines, Chair 15 May 2025 34

AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Strategic Report for the year ended 31 December 2024

INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS AND TRUSTEES OF AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST

Opinion on the financial statements

In our opinion, the financial statements:

We have audited the financial statements of Amnesty International UK Section Charitable Trust (“the Charitable Company”) for the year ended 31 December 2024 which comprise the statement of financial activities, the balance sheet, the cash flow statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Independence

We remain independent of the Charitable Company in accordance with the ethical requirements 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.

Conclusions related 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 Charitable Company'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 Trustees are responsible for the other information. The other information comprises the



35

AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Strategic Report for the year ended 31 December 2024

information included in the Trustee’s Report, other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. 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.

Other Companies Act 2006 reporting

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

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 misstatement in the Strategic report or the Trustees’ report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 and the Charities Accounts (Scotland) Regulations 2006 requires us to report to you if, in our opinion:

Responsibilities of Trustees

As explained more fully in the Statement of Trustee’s Responsibilities, 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 determines 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.



36

AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Strategic Report for the year ended 31 December 2024

Auditor’s responsibilities for the audit of the financial statements

We have been appointed as auditor under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and under the Companies Act 2006 and report in accordance with the Acts and relevant regulations made or having effect thereunder.

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

Extent to which the audit was capable of detecting irregularities, including fraud

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 is detailed below:

Non-compliance with laws and regulations

Based on:

We considered the significant laws and regulations to be FRS102, Companies Act 2006, Corporate and VAT legislation, Employment Taxes, Health and Safety, Data Protection regulations and the Bribery Act 2010 .

The Charitable Company is also subject to laws and regulations where the consequence of noncompliance could have a material effect on the amount or disclosures in the financial statements, for example through the imposition of fines or litigations. We identified such laws and regulations to be the Health and Safety, Data Protection regulations and the Bribery Act 2010

Our procedures in respect of the above included:

Fraud

We assessed the susceptibility of the financial statements to material misstatement, including fraud. Our risk assessment procedures included:



37

AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Strategic Report for the year ended 31 December 2024

Audit and Risk Sub-Committee and Internal Audit regarding any known or suspected instances of fraud;

Based on our risk assessment, we considered the areas most susceptible to fraud to be improper revenue recognition as well as management override of controls through the use of journal entries and bias in significant accounting estimates.

Our procedures in respect of the above included:

We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team members and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit.

Our audit procedures were designed to respond to risks of material misstatement in the financial statements, recognising that the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery, misrepresentations or through collusion. There are inherent limitations in the audit procedures performed and the further removed noncompliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we are to become aware of it.

A further description of our responsibilities for the audit of the financial statements is located at the Financial Reporting Council’s (“FRC’s”) website at:

https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.



38

AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Strategic Report for the year ended 31 December 2024

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, and to the Charitable Company’s trustees, as a body, in accordance with the Charities and Trustee Investment (Scotland) Act 2005. Our audit work has been undertaken so that we might state to the Charitable Company’s members and trustees 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, the Charitable Company’s members as a body and the Charitable Company’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

|[oficonince] DocuSigned by:[Chow]

Laurence Elliott (Senior Statutory Auditor) For and on behalf of BDO LLP, statutory auditor

London, UK

05 June 2025 Date

BDO LLP is a limited liability partnership registered in England and Wales (with registered number OC305127).



39

AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Statement of financial activities for the year ended 31 December 2024

----- Start of picture text -----
Note Unrestricted Restricted Endowment Total Total
funds funds funds funds funds
2024 2024 2024 2024 2023
£000s £000s £000s £000s £000s
Income from:
Donations and grants 4,5 21,314 335 - 21,649 20,298
Other trading activities 6 1,997 - - 1,997 2,120
Investment and other income 7 496 - - 496 409
Total income 23,807 335 - 24,142 22,827
Expenditure on:
Raising Funds
Raising funds 4 4,901 27 - 4,928 4,875
Other trading activities 6 1,252 - - 1,252 1,208
Total expenditure on raising funds 6,153 27 - 6,180 6,083
Charitable activities
Promotion of human rights 8 6,468 256 - 6,724 6,611
Research: human rights violations 8 9,392 523 - 9,915 8,518
Investment in activist recruitment 8 1,728 - - 1,728 1,885
Total expenditure
on charitable activities 17,588 779 - 18,367 17,014
Total expenditure 23,741 806 - 24,547 23,097
Net (expenditure) 66 (471) - (405) (270)
Reconciliation of funds:
Total funds brought forward 10,653 2,576 543 13,772 14,042
Total funds carried forward 10,719 2,105 543 13,367 13,772
----- End of picture text -----

All amounts relate to continuing activities. The notes on pages 43 to 56 form part of these financial statements. Analysis by fund of the 2024 income and expenditure comparatives is shown in notes 4 to 8.

40

AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Balance sheet at 31 December 2024 Note 2024 £OOOs 2024 £OOOs 2023 £OOOs 2023 £OOOs Fixed assets Tangible fixed assets 12 4,458 4,490 4,458 4,490 Current assets Debtors Cash at bank and in hand 13 9,263 6,142 15,405 6,865 6,735 13,600 Creditors: amounts falling due within one year 14 (6,496) (4,318 Net current assets 8,909 9,282 Totsl net assets 13,367 13,772 Funds Unrestricted Undesignated Designated 15 15 6,261 4,458 6,163 4,490 Restricted 15 2,105 2,576 Endowment 15 543 543 Total funds 13,367 13,772 Approved by the Board of Trustees and authorised for issue by: Andrew Lines, Chair Date.. 15 May 2025 Company number.. 03139939 The notes on pages 43 to 56 fonn part of these financial statements. 41

AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Cash flow statement for the year ended 31 December 2024

----- Start of picture text -----
2024 2023
Note £000s £000s
Cash flows from operating activities
Net cash (used by)/ provided by operating activities 16 (593) 1,155
Change in cash and cash equivalents in the year 16 (593) 1,155
Cash and cash equivalents at the beginning of the year 16 6,735 5,580
Cash and cash equivalents at the end of the year 16 6,142 6,735
----- End of picture text -----

The notes on pages 43 to 56 form part of these financial statements.

42

AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Notes forming part of the financial statements for the year ended 31 December 2024

1 Overview of our structure in relation to the worldwide Amnesty International movement

Amnesty International UK Section Charitable Trust ("the Trust") is a company limited by guarantee and a registered charity. The Trust pursues its charitable objectives by funding a range of activities aimed at promoting the rights set out in the Universal Declaration of Human Rights.

An overview of the place of the Trust in relation to the worldwide Amnesty International movement is provided in the Trustees Report.

2 Accounting Policies

Basis of accounting

The financial statements have been prepared under the historical cost convention. The report and financial statements have been prepared in accordance with the Charities Statement of Recommended Practice (SORP), ‘Accounting and Reporting by Charities’ effective from 1 January 2019, the Companies Act 2006, the Charities Act 2011 and applicable UK accounting standards, including FRS 102. The principal accounting policies are set out below and have been applied consistently throughout the year.

The Trust constitutes a public benefit entity as defined by FRS102.

Going Concern

The Trustees have undertaken an assessment of the strategic risks facing the Trust and the potential financial impact of these risks materialising in a range of different negative scenarios. A detailed cashflow analysis has been performed for the Trust and plans are in place to manage cash outflows in the event of such negative scenarios arising. A significant proportion of the Trust's expenditure consists of grant making which is either linked to income received or could be withheld, delayed or reduced in the event of a significant income reduction. The Trustees concluded that the Trust could adequately withstand the financial impact of key risks materialising through exercising control over grant making and by utilising its reserves which are above the target level derived from the risk based reserves policy.

Given the strength and liquidity of the balance sheet, the degree of control that the Trust has over its largest area of expenditure and the scenario planning work which has established that sufficient reserves are held to cover the remaining expenditure if income sources were to be disrupted, the Trustees are satisfied that there are no known risks that would cast doubt on the Trust’s ability to continue as a going concern. The Trustees therefore consider it appropriate to prepare the accounts on a going concern basis.

Income and expenditure

Income is recognised in the financial year in which the Trust is legally entitled to the income, receipt of funds is probable and the amount can be measured with sufficient reliability.

Income from appeals and charitable donations is accounted for when received.

Tax recoverable on Gift Aid income is accounted for on a receivable basis.

Interest income is accounted for on an accruals basis.

Grant income is recognised when the Trust has entitlement to the funds, any performance related conditions have been met, it is probable that the income will be received and the amount can be measured reliably.

Both pecuniary and residuary legacies are accounted for when there is sufficient evidence as to entitlement, measurability and probability of receipt. Legacies with a life interest are recognised at the termination of the intervening trust and when legal title passes to the charity.

For external lotteries benefiting the Trust where there is no ability to alter the ticket price, prizes or management charges, the Trust is not treated as the principal. Income is recognised when received, net of associated costs.

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AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Notes forming part of the financial statements for the year ended 31 December 2024

2 Accounting Policies - Continued

Income and expenditure (continued)

Expenditure is charged to the Statement of Financial Activities on an accruals basis.

Expenditure with the main purpose of attracting new committed supporters is allocated between the cost of raising funds (gaining financial supporters) and campaigning expenditure (gaining activists).

Where other expenditure relates to more than one classification within the Statement of Financial Activities, it is attributed on the basis of staff time spent on the relevant activity.

Grants made in furtherance of the charity’s objects are recognised as expenditure when confirmation of an award has been made to the recipient.

Irrecoverable VAT is charged to the relevant expenditure account when it is incurred.

Estimates and Judgements

All accounting judgements and estimates included in these accounts are in line with the stated accounting policies.

Valuation of legacies in accrued income is an estimate included in these accounts that may have a significant risk of causing a material adjustment to the carrying value of assets and liabilities within the next financial year. The value of the legacy is estimated based on the best information available. Due to uncertainty associated with valuation, there is a possibility that material adjustments are required in future.

For grant income, entitlement is dependent upon the fulfilment of conditions within the Trust’s control, the income is recognised when there is sufficient evidence that these conditions have been met. This judgement is made based on the income being reliably measured and probable based on contracted terms and progress made against agreed donor outcomes.

Fixed assets

Fixed assets are recorded at cost less accumulated depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of fixed assets on a straight-line basis over their estimated useful lives as follows:

Freehold buildings 2% per annum; Computer equipment 33% per annum; Freehold land is included at cost and is not depreciated.

A de minimis amount of £5k is used for the capitalisation of fixed assets, with items of a lower cost being charged to expenditure.

Assets are reviewed for impairment when events or changes in circumstances indicate that their value could be impaired. If the review indicates any asset has a carrying value higher than its recoverable value then it will be written down accordingly and the difference recorded as expenditure.

Debtors

Debtors are recognised at the settlement amount due to the Trust at the end of the period.

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.

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AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Notes forming part of the financial statements for the year ended 31 December 2024

2 Accounting Policies - Continued

Financial Instruments

The Trust 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.

Pensions

The Trust contributes to two defined contribution pension schemes:

Contributions are charged to the income and expenditure account in the year to which they relate. The pension schemes are independently administered and the assets of the schemes are held separately from the Trust.

Reserves

Reserves are distinguished between restricted, endowment and unrestricted funds. Income, expenditure, assets and liabilities for each classification of reserve are accounted for separately.

Holiday pay

All employees of the Trust and the UK Section are contractually entitled to annual leave in accordance with relevant legislation and organisational policies. The total cost of untaken staff holiday entitlement at the year end is provided for.

45

AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Notes forming part of the financial statements for the year ended 31 December 2024

3 Taxation

The Trust is a registered charity within the meaning of paragraph 1 schedule 6 of the Finance Act 2010. Accordingly the Trust is potentially exempt from taxation in respect of income or capital gains within categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 or section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes. No tax charge arose in the year.

4 Donations and grants

Donations from supporters (see note 5)
Legacies
Gift Aid
Grants received (see note 5)
Expenditure on raising funds
Supporter recruitment
Supporter care
General fundraising
Legacies
Net fundraised income generated
Unrestricted Restricted Endowment
Total
Total
2024
2024
2024
2024
2023
£000s
£000s
£000s
£000s
£000s
7,510
255
-
7,765
7,799
9,007
-
-
9,007
4,813
1,710
-
-
1,710
1,620
3,087
80
-
3,167
6,066
21,314
335
-
21,649
20,298
2,165
-
-
2,165
2,481
608
-
-
608
691
1,506
27
-
1,533
1,190
622
-
-
622
513
4,901
27
-
4,928
4,875
16,413
308
-
16,721
15,423

Included within Donations from supporters are unrestricted amounts received from Trustees and senior management totalling £406 (2023: £195)

Included in the Expenditure on raising funds is £1,036k (2023: £824k) of apportioned support costs. (See note 9 for further information).

Donations from supporters in 2023 included £100k restricted income. £10K of legacies received in 2023 were restricted. £2,719k of grants received in 2023 were restricted.

All other 2023 comparative income and expenditure in this note was unrestricted.

46

AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Notes forming part of the financial statements for the year ended 31 December 2024

5 Analysis of restricted funds received

The Trustees express their gratitude to the funders for their generous grants:
Donations:
From individuals in support of:
Be There - International Crisis Reponse
Goal 3 - Winning Human Rights Victories
Grants:
Power Up Scotland
Independent Human Rights for Scotland
The Bryan Guinness Charitable Trust
Be There - International Crisis Response
Total restricted funds received
£000s
100
155
255
77
3
80
335

Grant income is recognised when the conditions for receipt have been complied with, therefore multi-year grants are recognised in the year the grant commitment is made where there are no conditions which would prevent receipt of funds in future years if not met.

6 Other trading activities

Corporate relationships
Community fundraising
Appeals
Lotteries
Raffles
Income Expenditure
Net funds
Income
Expenditure
Net funds
2024
2024
2024
2023
2023
2023
£000s
£000s
£000s
£000s
£000s
£000s
88
135
(47)
57
75
(18)
518
584
(66)
527
488
39
713
225
488
753
427
326
461
196
265
526
43
483
217
112
105
257
175
82
1,997
1,252
745
2,120
1,208
912

Lottery income in 2024 of £461k (2023: £526k) is from the Trust's weekly lottery draws. Included in expenditure on other trading activities is £236k (2023: £160k) of apportioned support costs. (See note 9 for further information).

47

AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Notes forming part of the financial statements for the year ended 31 December 2024

7 Investment and other income
Interest income
Rental income
Total investment and other income
2024
2023
£000s
£000s
251
164
245
245
496
409

The rental income arises under a lease granted to a related entity, the UK Section, to occupy the Human Rights Action Centre. See note 18 for income under operating leases.

8 Expenditure on charitable activities
Promotion of human rights
Human rights education
Crisis planning and delivery
Individuals at risk
Freedom of expression
Racial justice
Production and distribution of human rights publications
Support costs apportioned (see note 9)
Total expenditure on promotion of human rights
Grants from unrestricted funds to the UK Section:
Grants from restricted funds to the UK Section:
Total grants from restricted funds to the UK Section
2024
2023
£000s
£000s
5,744
5,338
99
164
58
163
3
51
-
48
-
256
330
532
699
192
244
6,724
6,611

Restricted grants to the UK Section represent the passing on of restricted funds received for human rights activities to be carried out by the UK Section.

48

AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Notes forming part of the financial statements for the year ended 31 December 2024

----- Start of picture text -----
8 Expenditure on charitable activities - Continued 2024 2023
£000s £000s
Research into and relief of human rights violations
Grant to Amnesty International Limited 9,380 8,020
Direct international funding 535 498
Total research into and relief of human rights violations 9,915 8,518
Investment in activist recruitment
Investment in activist recruitment 1,229 1,469
Support costs apportioned (see note 9) 499 416
Total investment in activist recruitment 1,728 1,885
Total expenditure on charitable activities 18,367 17,014
Total restricted grants included in the above
For the promotion of human rights 256 330
Research into and relief of human rights violations 523 508
779 838
9 Support Costs
2024 2023
£000s £000s
Staff costs 1,569 1,271
Depreciation 32 32
Audit fees 48 46
Other support costs 314 295
Total support costs 1,963 1,644
2024 2023
£000s £000s
Raising funds 1,036 824
Other trading activities 236 160
Promotion of human rights 192 244
Investment in activist recruitment 499 416
Total support costs apportioned 1,963 1,644
----- End of picture text -----

Staff costs include employees in the Finance, Information Technology, Human Resources and Facilities departments.

These support costs are apportioned across the organisation's activities based on the amount of staff time spent on each activity.

49

AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Notes forming part of the financial statements for the year ended 31 December 2024

10 Staff costs

All staff are employed on joint contracts of employment with both the UK Section and the Trust. A total of 263 staff were employed during 2024 (2023: 253).

This number includes part-time and job-share posts and those who joined and left during the year. The average headcount was 231 in 2024 (2023: 223). The full time equivalent number of staff employed in 2024 was 212 (2023: 203).

Apportioned staff costs

Costs shown here are those apportioned to the Trust only. The amount charged for an employee to each entity is based on time spent in undertaking work for that entity.

Wages and salaries
Social security costs
Pension costs
Redundancy and termination costs
2024
2023
£000s
£000s
4,112
3,886
473
452
315
302
142
103
5,042
4,743

The Trust contributes to defined contribution pension schemes.

Redundancy and termination costs in 2024 are in respect of payments made to four staff members (2023 - three staff members).

Full time equivalent analysis

The number and cost of apportioned full-time equivalent staff engaged on the Trust's various activities was as follows:

Average number
Full-time
Cost
of staff
equivalents
£000s
Raising funds
68
40
2,732
Other trading activities
21
6
372
Promotion of human rights
26
5
369
Support
45
20
1,569
Average number
Full-time
Cost
of staff
equivalents
£000s
Raising funds
68
40
2,732
Other trading activities
21
6
372
Promotion of human rights
26
5
369
Support
45
20
1,569
160
71
5,042

Of the 263 staff employed during 2024, there were 183 staff who had a part of their time apportioned to the Trust (2023: 179). The full time equivalent number of staff apportioned to the Trust was 71 (2023: 71). The average number of employees apportioned to the Trust for 2024 was 160 (2023: 157).

50

AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Notes forming part of the financial statements for the year ended 31 December 2024

10 Staff costs (continued)

Emoluments of employees

The number of employees who had part of their time apportioned to the Trust whose emoluments fell within the following bands were:

£ 000s
0 - 60
60 - 70
70 - 80
80 - 90
90 - 100
100 - 110
110 - 120
120 - 130
130 - 140
190 - 200
2024
2023
Total
Total
numbers
numbers
142
143
22
22
5
2
7
6
1
1
3
3
1
-
1
-
1
1
-
1
183
179

The banding above is based on the full employee benefits (excluding employer pension costs) of those staff working for the Trust irrespective of the apportionment of those costs between the Trust and the UK Section. The member of staff in the highest band was one of the staff members who received a termination payment in 2023.

Key management personnel remuneration

Aggregate emoluments for the key management personnel of both the UK Section and the Trust for the year ended 31 December 2024 total £769,297 (2023: £818,481). Emoluments to key management personnel in this note include redundancy and termination costs, employer's pension and National Insurance contributions. This figure represents the total costs, of which 48% in total are apportioned to the Trust (2023: 55%).

The annual equivalent gross salary (excluding employer's pension and National Insurance contributions) for the Chief Executive in 2024 was £131k (2023: £131k).

11 Directors' remuneration

The Trust is a company limited by guarantee and a charity, and so the Directors are also Trustees. No Trustee received emoluments during the year (2023: £nil). During 2024 out of pocket travel expenses totalling £266 were reimbursed to one Trustee (2023: £412 to three Trustees).

Directors and Officers Liability Insurance cover was in place at an annual premium of £8k (2023: £8k).

51

AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Notes forming part of the financial statements for the year ended 31 December 2024

12 Tangible fixed assets
Computer equipment
Land and
Total
& infrastructure
buildings
fixed assets
£000's
£000s
£000s
Cost
At 1 January 2024 and 31 December 2024
41
5,094
5,135
Depreciation
At 1 January 2024
41
604
645
Charge for the year
-
32
32
At 31 December 2024
41
636
677
Net book value at 31 December 2024
-
4,458
4,458
Net book value at 31 December 2023
-
4,490
4,490
The land and building asset is the freehold of the Human Rights Action Centre in New Inn Yard, London.
The Trust has granted a 35-year lease to the UK Section, a condition of which is that the tenant has to
carry out the programme of refurbishments to the building. The capital costs of these refurbishments are
shown in the accounts of that company. The UK Section has granted a licence allowing the Trust to use
the building for its own activities. The cost of the asset shown above includes the purchase price and
associated expenses together with capitalised costs incurred in beginning the refurbishment works
before the tenant took over the responsibility for the works. The original cost of the land included above
was £3.5m.
13 Debtors
Tax recoverable on Gift Aid
Amounts due from UK Section
Accrued legacy income
Other accrued income
Other debtors and prepayments
14 Creditors: amounts falling due within one year
Trade creditors
Amounts due to UK Section
Accrued charges and deferred income
2024
2023
£000s
£000s
813
555
-
182
7,681
4,785
677
1,296
92
47
9,263
6,865
2024
2023
£000s
£000s
392
141
1,433
-
4,671
4,177
6,496
4,318

Included in the above figures is £77k of deferred income (2023: £63k). £46k of this deferral relates to Amnesty Lottery receipts, where players paid in advance for draws which have not yet taken place (2023: £47k).

Also included in the above figures is £4,401k of accrued expenditure related to the grant to the International Secretariat for research into human rights violations (2023: £3,894k).

All income deferred at 31 December 2023 was recognised as income in 2024, and all deferred income included above relates to receipts in 2024.

52

AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Notes forming part of the financial statements for the year ended 31 December 2024

15 Funds

At 1 January 2024
Total income
Total expenditure
Movement between reserves
At 31 December 2024
Represented by
Fixed assets
Net current assets
Undesignated
Designated Restricted Endowment
funds
funds
funds
fund
Total
£000s
£000s
£000s
£000s
£000s
6,163
4,490
2,576
543
13,772
23,807
-
335
-
24,142
(23,741)
-
(806)
-
(24,547)
32
(32)
-
-
-
6,261
4,458
2,105
543
13,367
-
4,458
-
-
4,458
6,261
-
2,105
543
8,909
6,261
4,458
2,105
543
13,367

Undesignated funds

Undesignated funds represent the funds that the Trustees are free to use in accordance with the charitable objects.

Designated funds

Designated funds comprise investments in tangible fixed assets which enable the Trust to carry out its work effectively. As these funds comprise fixed assets, it is not possible to utilise them elsewhere within the Trust.

The movement between funds shown above which reduces Designated Funds by £32k is a reflection of the decrease in the net book value of fixed assets over the year.

Restricted funds

Restricted funds represent grants received for restricted purposes (analysed below). Further details of restricted income and expenditure can be found in notes 5 and 8.

Restricted fund balances at 31 December comprised:

Be There - International Crisis Reponse
Power Up Scotland
Human Rights Education - West Africa
Other Human Rights Education
2024
2023
£000s
£000s
1,249
1,761
679
815
100
-
77
-
2,105
2,576

Endowment fund

By a declaration of Trust dated September 1999, the Trust was made the beneficiary of a gift from David T K Wong of:

: US$300k US Federal Government Zero Coupon Bonds which matured in November 2011;

: US$50k US Federal Government Zero Coupon Bonds which matured in November 2015; and

: US$250k US Federal Government 7.625% Coupon Bonds which matured in January 2023

53

AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST

Notes forming part of the financial statements for the year ended 31 December 2024

15 Funds - continued

In October 2014 a gift of £25k was received, and in February 2016 a further gift of £20k was received, with both to be invested in the Endowment fund. The Trustees are obliged to hold this capital in perpetuity and apply the income of the fund in furtherance of the Trust's charitable objectives.

In January 2019, all bonds were liquidated at market value, and a transfer made to the UK where the Endowment is now held in sterling.

Undesignated
Designated
Restricted Endowment
funds
funds
funds
fund
£000s
£000s
£000s
£000s
At 1 January 2023
8,343
4,522
634
543
Total income
19,998
-
2,829
-
Total expenditure
(22,210)
-
(887)
-
Movement between reserves
32
(32)
-
-
At 31 December 2023
6,163
4,490
2,576
543
Represented by
Fixed assets
-
4,490
-
-
Net current assets
6,163
-
2,576
543
6,163
4,490
2,576
543
16 Notes to cash flow statement
2024
£000s
(405)
Adjustments for:
Depreciation charge
32
(Increase)/ decrease in debtors
(2,398)
Increase in creditors
2,178
Net cash (used in)/ provided by operating activities
(593)
Analysis of cash, cash equivalents and net funds
1 Jan
2024
Cash
flows
£000s
£000s
Cash at bank and in hand
6,735
(593)
Reconciliation of net expenditure to net cash flow from operating activities
Fund movements for 2023 are analysed below for comparison
Net expenditure for the year as per the statement of financial activities
Total
£000s
14,042
22,827
(23,097)
-
13,772
4,490
9,282
13,772
2023
£000s
(270)
32
953
440
1,155
31 Dec
2024
£000s
6,142

Cash in hand and at bank represents total net funds and there are no other liquid resources or debt.

54

AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Notes forming part of the financial statements for the year ended 31 December 2024

17 Related party transactions

The Trust and the UK Section are considered to be related entities due to the alignment of their objectives and close collaborative and operational working.

The Trust and the two companies which comprise the International Secretariat are considered to be related entities due to the alignment of objectives and close relationships that exist within the Amnesty movement.

Related entity balances

At 31 December the Trust had the following balances with related entities:

2024 2023
£000s £000s
Due to UK Section 1,433 -
Due from the UK Section - 182
Due to the International Secretariat 4,401 3,894

Related entity transactions

During the year the following transactions took place with related entities reflecting monies flowing in/(out) of the charity:

2024 2023
£000s £000s
Grant to the International Secretariat for research into human rights (9,379) (8,020)
violations
Grants made from restricted funds to other Amnesty International Sections (535) (498)
for furtherance of charitable objectives
Grants made from unrestricted funds to the UK Section for furtherance of (5,744) (5,338)
charitable objectives
Grants made from restricted funds to the UK Section for furtherance of (256) (330)
charitable objectives
Charges made to the UK Section under the terms of a lease for the 245 245
occupancy of the Human Rights Action Centre
Charges made by the UK Section under the terms of a licence to use (45) (45)
the Human Rights Action Centre
Payments made to the UK Section for Amnesty magazine (164) (182)

55

AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Notes forming part of the financial statements for the year ended 31 December 2024

18 Income under operating leases

The following income has been committed to the Trust in the future in respect of the Human Rights Action Centre operating lease:

Minimum lease income due
No later than one year
Between 1 and 5 years
More than 5 years
2024
2023
£000s
£000s
245
245
980
980
2,430
2,675
3,655
3,900

56