2025
Annual
Report
INTER NATIONAL
RESCUE
C O l T T E E
Survive. Recover. Rebuild.

## **Contents** 

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## Letter from the **Executive Director and Chair of the Board** 

## Friends and colleagues, 

This year, we’ve seen a dramatic collapse in international aid and a retreat from global cooperation, despite unprecedented levels of humanitarian need. The US has slashed aid funding, whilst other major donors like the UK, Germany and France have followed suit, making deep cuts to international development and humanitarian assistance. At the same time, conflict is escalating rapidly, amplified by climate change and entrenched poverty, generating overlapping crises on an unprecedented scale. These forces are pushing displacement, food insecurity, and humanitarian need to near-record levels. For example, in Sudan, the world’s worst humanitarian crisis on record, 33 million people are in humanitarian need, whilst in Gaza 100% of the Palestinian population is facing crisis or worse levels of hunger as of late 2025. 

The IRC globally has been forced to cut its budget because of this retreat from international aid, and the stark reality is that more than two million of our clients will no longer receive services as a result. We are not alone in this. The humanitarian system is facing profound change, as we describe in our 2026 Emergency Watchlist: surging crises and shrinking support is not only a humanitarian failure, but the direct consequence of the geopolitical trends redefining how countries interact with one another. Our task is clear: to ensure that those with the least power do not pay the highest price for geopolitical change. 

the UK to help them integrate well into their local communities. Our experience tells us that refugees make astounding contributions to this country, enriching our communities, powering our public services and boosting our economy; and we are privileged to support them. 

We are focused on using our experience and ideas to advocate for our clients’ needs and for reform in the humanitarian system. The people who have experience of conflict and displacement understand it best and are our closest partners in this work. They have generously guided our programme design, shaped our strategies, and shared their stories in advocating for change here in the UK and around the world. We’re honoured to share some of those stories in this report and will continue fighting alongside our clients to ensure dignity and compassion for those fleeing conflict and persecution. 

We are proud to work alongside our 14 sister organisations in the Disasters Emergency Committee and grateful for the trust the UK public has put in us as we respond to emergencies overseas. We’re equally grateful to His Majesty King Charles III for his continued and empathetic support as IRC UK’s Royal Patron. 

As we head into next year with renewed determination and strategic focus, I want to say a heartfelt thank you to you all – our clients, staff, partners, donors, ambassadors, advocates and friends – for your tireless support. Your commitment has been the steady force that has kept IRC UK strong. We’re very proud of what we’ve achieved together. The impact that we set out in this annual report would not have been possible without you. 

## Yours, 

This year has sharpened the IRC’s focus and strengthened our resolve. We are more determined than ever to create lasting change for the people we serve – through our evidence-based programmes, the influence of our ideas, and our innovative solutions. That has meant refocusing our efforts on high-impact, innovative and cost-effective programmes, like our solutions in malnutrition or use of technology to help families prepare for and recover from climate shocks. 

We are proud to be the only large-scale humanitarian organisation that works across the arc of crisis, responding to our clients’ needs in the world’s worst humanitarian crises through to supporting them as they rebuild their lives, including here in the UK. Our programmes are working with newcomers across 

**Flora Alexander Dr Titilola Banjoko Osiyemi** IRC UK Executive Director Chair, IRC UK Board of Trustees 

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**Trustees’ and Strategic Report – Year to 30 September 2025** 

The trustees present their statutory report together with the financial statements of International Rescue Committee, UK (“IRC UK”) for the year ended 30 September 2025 (FY 2025). 

IRC UK is affiliated with the International Rescue Committee Inc., a not-for-profit agency based in New York, USA (“IRC NY”); the International Rescue Committee Belgium ASBL, based in Brussels; the International Rescue Committee Deutschland (gGmbH) (“IRC DE”) based in Bonn and Berlin; the International Rescue Committee Sverige lnsamlingsstiftelse (“IRC SV”) in Sweden; the International Rescue Committee Hellas MKE, based in Greece; Fundacja International Rescue Committee Polska, based in Poland; Fondazione International Rescue Committee Italia ETS, based in Italy; Comité Internacional de Rescate, based in Guatemala; International Rescue Committee IRC Korea Foundation, based in Korea; and associated offices worldwide. Collectively, these agencies make up the network referred to as the International Rescue Committee (“IRC”). 

IRC UK is both a registered UK charity and part of the global IRC network. In the UK, we mobilise funding and build support for our clients among the UK public, and we advocate for solutions with UK decision-makers. Since 2021, we also help refugees rebuild their lives in the UK through our resettlement, asylum and integration programmes. As part of the global IRC network, the funds we raise, the influence of our ideas, and the expertise of our staff support IRC’s international programmes too. And IRC UK supports all UK-based staff with strong People and Culture and operational foundations so they can focus on delivering for our clients. All of IRC UK’s work is interdependent and necessary to build lasting impact at scale with and for our clients here in the UK and internationally. 

IRC UK works closely with IRC NY to carry out projects throughout the world. The projects referred to in this report are implemented through the network by IRC NY and through local partners. This trustees’ and strategic report has been prepared in accordance with Part 8 of the Charities Act 2011 and the Statement of Recommended Practice. It also meets the requirements for a directors’ report set out in the Companies Act 2006 and the requirements for a strategic report as outlined in ‘The Companies Act 2006 (Strategic Report and Director’s Report) Regulations 2013’. 

The financial statements have been prepared in accordance with the accounting policies and comply with the charitable company’s Memorandum and Articles of Association, applicable laws and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102). 

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## Who **We Are** 

## Mission 

The International Rescue Committee (IRC) helps people affected by humanitarian crises – including the climate crisis – to survive, recover and rebuild their lives. Founded in 1933 at the call of Albert Einstein, we now work in over 40 crisis-affected countries, including the 20 most fragile states and dangerous conflict zones identified in our annual Emergency Watchlist as being most at risk of new or worsening humanitarian crises. 

## **We Seek Improved Outcomes for Our Clients in the Following Five Focus Areas:** 

Reduced risk of ill health and better chances of recovery from ill health 

We are dedicated to supporting people from conflict to refuge to resettlement. We deliver lasting impact by providing health care, helping children learn, and working with individuals and communities to become self-reliant, always with a focus on the needs and agency of women and girls. 

Safety from physical, sexual, and psychological harm 

For nearly a century, the IRC has been at the forefront of providing not only aid to people facing some of the worst humanitarian crises in history, but also innovative solutions backed by rigorous research, and bold advocacy to elevate the voices and needs of our clients. Whether it’s revolutionising malnutrition treatment, bringing education to conflict-affected children, helping communities adapt to climate change through smart agriculture practices or supporting migrants with reliable information during their journeys to safety, the IRC is committed to being a solutions-driven NGO that creates lasting change around the world. 

Education in terms of literacy and numeracy, as well as foundational, vocational, and life skills 

Economic wellbeing by addressing basic material needs, income and asset growth 

Established in 1997, IRC UK is both a registered UK charity and part of the global IRC network. We mobilise funding, build support and advocate for solutions for our clients in the UK. Since 2021, we’ve also provided specialist services to help refugees integrate into their new communities in the UK, building on decades of experience delivering resettlement services in the US and Europe. 

Power to influence decisions that affect their lives 


Today, we work with refugees from 64 countries across 110 local authorities. As one of the only organisations that works across the full arc of crisis – from warzones to new homes in communities across the UK – we support people throughout their entire journey from harm to home. 

Two factors that continue to be key in supporting us to achieve our mission are IRC UK’s membership of the Disasters Emergency Committee (DEC), and the royal patronage of His Majesty King Charles III. The DEC brings together 15 leading UK charities to raise funds at times of humanitarian crisis overseas, and His Majesty King Charles III is a tireless advocate for our clients. 

## Strategy 

IRC UK’s Strategic Plan outlines how we will advance the goals of IRC’s global strategy, Strategy100, which serves as guide for the organisation until its 100th anniversary in 2033. Specifically, the Strategic Plan outlines how IRC UK will advance the goals of Strategy100 by leveraging the skills and expertise of UK-based staff. 

In 2024, we developed the next phase of the IRC UK Strategic Plan, which covers 2025–2028. Our updated priorities build on progress made in 2022–2024 and are reflected in seven objectives below. For each of these objectives, the IRC UK Strategic Plan defines how we will make tangible progress by 2028. 

Guests and IRC staff attend the IRC’s reception launch of the 2026 Emergency Watchlist in London, January 2026. Poppy Bullen / IRC 

## **IRC UK Strategic Plan (Full Year 25-28)** 


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1.   Deepen our **institutional funding** partnerships 

2.   Sustainably expand and diversify our **private fundraising** 

3.   Drive **policy and political change** with and in support of the people we serve 

**Influence** 

4.  Raise our **profile** 


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5.   Focus on the **impact** and expand the **reach** of our UK programmes and partnerships 


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6.   Advance IRC UK’s **GEDI commitments** and continue building a **supportive culture** 

7.   Strengthen **operational foundations** , including our sustainability ambitions 

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Our Impact: **How You Helped Us Support People in 2025** 

Remah, along with the wider IRC mobile clinic team, provides essential medications and treatments as part of daily work in Sudan. Remah interacts with mothers, conducts screenings for children affected by malnutrition, and provides guidance and support to families in challenging humanitarian conditions. Mohamed Abdulmajid / IRC 

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SWEDEN<br>GERMANY<br>BELGIUM<br>MONTANA<br>WASHINGTON NORTH DAKOTA UNITED POLAND UKRAINE<br>KINGDOM<br>NEW YORK<br>WISCONSIN<br>KENTUCKY<br>IDAHO NEW JERSEY SWITZERLAND<br>COLORADO<br>IOWA MARYLAND ITALY<br>TÜRKIYE<br>UTAH VIRGINIA GREECE<br>CALIFORNIA SYRIA SOUTH KOREA<br>KANSAS GEORGIA TUNISIA LEBANON IRAQ AFGHANISTAN<br>ARIZONA TEXAS FLORIDA PAKISTAN NEPAL<br>LOUISIANA LIBYA JORDAN<br>INDIA BANGLADESH<br>HAITI<br>MYANMAR<br>MEXICO MALI NIGER CHAD SUDAN<br>GUATEMALA HONDURAS SENEGAL YEMEN THAILAND PHILIPPINES<br>EL SALVADOR<br>CENTRAL<br>SOMALIA<br>VENEZUELA NIGERIA AFRICAN SOUTH<br>REPUBLIC SUDAN ETHIOPIA<br>COLOMBIA<br>CÔTE D’IVOIRE CAMEROON UGANDA MALAYSIA<br>ECUADOR BURKINA FASO DEMOCRATIC KENYA INDONESIA<br>REPUBLIC OF<br>THE CONGO BURUNDI<br>TANZANIA<br>LEBANON<br>PERU<br>OCCUPIED<br>PALESTINIAN<br>TERRITORY<br>**----- End of picture text -----**<br>


## **Where the IRC works** 

Working in more than 40 countries, the IRC helps people whose lives and livelihoods are shattered by conflict and disaster, including the climate crisis, to survive, recover and rebuild their lives. 

_Map accurate as of September 2025._ 

## l Direct IRC programming 

- Remote or partner-led programming 

- ■ IRC office (no programming) 

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## Delivering change **with and for refugees in the UK** 

OpenLearn platform, which had 495,964 enrolments in the academic year 2023/2024. 

Amid an environment that often portrays refugees and people seeking protection in negative terms, IRC UK delivered vital services to refugees in the UK, advocated for and alongside them with UK decisionmakers, and created opportunities for them to share their own stories with the public. 

Beyond the direct support IRC UK provides, we worked throughout 2025 to advocate for policies that strengthen refugee protection and allow people to achieve self-reliance and become active members of flourishing communities. In Parliament, we shared our and our clients’ expertise by giving evidence and sharing briefings with MPs and Peers. We worked with policymakers to highlight the need for safe and legal routes into the UK, and outlined the key principles that would underpin successful integration for refugees across the UK. Additionally, we established relationships with key policymakers across the Home Office where we met with Ministers to discuss the challenges to asylum and protection pathways and set out the necessary reforms. We also highlighted the need for consistent integration provision so people seeking protection receive the same baseline support no matter where in the UK they are or where they came from. As part of this work, we hosted a roundtable on refugee integration which brought together policymakers, local government officials, and experts across think tanks and the voluntary sector to agree on a set of principles for stronger integration. We also engaged with the Secretary of State for Housing, Communities and Local Government and his community cohesion team to ensure refugee integration is included in a forthcoming community cohesion strategy. 

Our UK Resettlement, Asylum and Integration (RAI) programmes served 2,430 people across the UK in 2025. This included 536 refugees and asylumseeking clients (41% of whom were women) and 1,894 service providers and educators, in turn reaching over 12,000 refugee students. Clients came from countries including Afghanistan, Ukraine, Sudan, Syria and Iran. 

IRC UK delivers holistic integration support, supplementing that which is provided by local authorities. We successfully brought to a close the Home Office-funded Refugee Employability Programme (REP) project this year (due to the funding ending). We supported 585 refugees between 2024-2025 to increase their employability skills in the southwest region of England, leading to 35% securing employment. Our English courses were recognised by several local councils for their ability to meet the unique needs of refugee clients and led to further funding for bespoke courses. 

IRC UK’s Healing Classrooms and Healing Spaces programme was a central part of our work to support refugee children in the UK. The programme supports schools and community organisations to develop inclusive and nurturing spaces where refugee and asylum-seeking students can gain the necessary academic, social and emotional skills to develop their full potential. This year the Healing Classrooms programme partnered with the Open University to create a self-paced online Healing Classrooms course. It will be included in the curriculum for all Open University undergraduate and postgraduate students, and offered publicly on the University’s 

A client-centred approach underpins all our work. To this end, we supported the work of our Community Advisory Board (CAB), who met regularly throughout the year. The CAB is made up of 12 refugees and asylum seekers, and it advises IRC UK on programme needs, contributes to project design, and strengthens our advocacy and influence work. 

IRC UK clients were also at the heart of powerful storytelling across IRC digital channels and in the 


UK media. Our communications campaigns aim to influence mainstream narratives, amplify client voices and highlight the impact of our UK programmes within an increasingly challenging media landscape. Storytelling helps clients to share their experiences and the challenges faced by refugees and asylum seekers, while showcasing their resilience. We shared client success stories from our REP and health and social care career programmes. 

Afghan refugees rebuilding their lives in the UK, and delivered a public communications workshop in which CAB members shared their stories across media and digital platforms. 

We also responded swiftly to UK policy developments on resettlement, asylum and integration, generating significant coverage of IRC’s analysis of the ItalyAlbania deal, the UK-France migration pact and the Afghan Citizens Resettlement Scheme closure. Our January 2025 response to the Border Security Bill secured more than 180 media hits. 

Success this year included securing strong regional coverage of IRC’s Supported Employment Programme launch in northeast England, and our ‘refugees into work’ event in Taunton. World Refugee Day saw us publish compelling digital content featuring participants from I Speak Football, an initiative that uses football to help refugees, asylum seekers, and displaced young people learn English and integrate into new communities, speaking about the impact of the programme on community integration and resilience. We secured a Marie Claire feature on two 

Majeda Khoury came to the UK in 2017 after fleeing Syria. Since arriving in London, she has started a catering business, using food as a way of bringing people together and raising awareness about the effects of the war on its civilian population. Andrew Oberstadt / IRC 

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## UK Client Story 

## **NHS health and social care career pathways** 

**Sergeii** , a 49-year-old medical doctor from Ukraine, arrived in the UK in May 2022 under the Homes for Ukraine Sponsorship Scheme with his wife and 13-year-old son. Sergeii has over 20 years of experience in sports medicine and rehabilitation and was determined to rebuild his professional life despite the uncertainty of his immigration status. Through the help of the IRC’s Supported Employment Programme, Sergeii is now employed as a healthcare assistant at Newcastle upon Tyne Hospitals NHS Foundation Trust. After completing Level 2 and 3 Diplomas in Health and Care at Newcastle College, he accessed tailored support from the IRC, including one-to-one employment coaching, job readiness training, and sector-specific English classes. Originally hoping to requalify as a doctor, Sergeii has since adapted 

## UK Client Story 

## **NHS health and social care career pathways** 

**Tosin** , a 40-year-old from Nigeria, arrived in the UK in December 2021 and has refugee status. She now lives in Gateshead with her teenage son. Tosin has a decade of experience working in the beauty industry and was eager to transition into the UK’s health and social care sector. She joined the IRC’s NHS Health and Social Care Programme, where she attended weekly sessions and received one-to-one coaching to draft her CV, apply for roles, and prepare for interviews. With this support, Tosin successfully secured a role in the social care sector as an ‘Enabling Support Worker’. She continues to work closely with her caseworker as she prepares to begin a Level 

his long-term goal to become a physiotherapist or occupational therapist – an ambition he sees as more achievable in the UK. He expresses: 

“ **I am grateful to the IRC team for supporting me in getting a job at the NHS. Their confident and all-encompassing approach helped me significantly to pass the interview process... You have provided me with the most effective and valuable interview experience I ever have had.”** 

His story reflects the resilience and determination of a skilled professional who, with the right support, has successfully begun rebuilding his career and contributing to the UK’s healthcare system. 

4 college course and explore future study options in mental health nursing. When asked about her experience in the programme, she shared: 

“ **Thanks for all you do, the interview was a success... I really appreciate it. I’m so glad – don’t know how to thank you.”** 

Tosin remains dedicated to expanding her skills and knowledge as she builds a new future in the UK. 


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Maryam left Afghanistan to continue her education and pursue her<br>dream of becoming an architect. After studying in Kazakstan, she was<br>awarded the Chevening scholarship to study International Planning<br>and Sustainable Development at the University of Westminster. Since<br>graduating she’s been working part-time as an Urban Planner.<br>Clara Collyns / IRC<br>**----- End of picture text -----**<br>


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Healing Classrooms Champions<br>This year, through Healing Classrooms, 18 teachers<br>completed our Training of Trainers programme<br>becoming Healing Classrooms Champions. With IRC<br>support, two Champions are ensuring every primary<br>school in Stockport receives Healing Classrooms<br>training and resources this year. They have trained 95<br>teachers so far to help schools across the borough<br>become safe, welcoming spaces where refugee<br>children and youth can learn, grow, and thrive.<br>Public Funder Spotlight<br>IRC UK received funding from the Ministry of Housing,<br>Communities and Local Government (MHCLG)<br>through its Communities for Afghans scheme. The<br>initiative works with community volunteer groups<br>across the UK to support up to 550 Afghan families<br>resettle and gain independence over the next three<br>years. The IRC will serve as the lead trainer for the<br>scheme and guide these groups throughout the<br>resettlement process, drawing on our extensive<br>experience supporting hundreds of Afghan families.<br>This project strengthens our relationship with MHCLG<br>and enables us to continue delivering and improving<br>high-quality resettlement services in the UK.<br>A teacher reads from a book to<br>displaced Ukrainian children in London.<br>Betty Laura Zapata / IRC<br>18 OUR IMPACT Rescue.org/UK  19<br>**----- End of picture text -----**<br>




## Responding **in emergencies** 


IRC’s emergency response is one of its globally recognised strengths. When crises hit, we aim to be one of the first organisations to respond, seeking to do so within 72 hours to provide rapid and effective relief where it’s needed most. This has put us on the frontlines of many of the world’s worst crises – and whether it’s due to a devastating earthquake, floods, violence or war, we work to save lives, reduce suffering, restore dignity and jump-start recovery. 

## **Sudan** 

Alongside local partners, we are providing lifesaving services across Sudan and its neighbouring countries of Uganda, Ethiopia, South Sudan and Chad. This support includes lifesaving medical care; economic empowerment services; child protection services; and support for women and girls who have survived gender-based violence. Our integrated water, sanitation and hygiene programmes are improving water and sanitation infrastructure, distributing hygiene and cholera kits, and promoting infection prevention. We are also addressing food insecurity by treating malnourished children and mothers and expanding nutrition services. 

The crisis in Sudan stems from decades of political instability, ethnic tensions and conflict that have left the country deeply divided. Renewed fighting between the Sudanese Armed Forces (SAF) and the Rapid Support Forces (RSF) since April 2023 has pushed the country to the brink of collapse, with more than 12 million people being displaced from their homes and more than 4.3 million people seeking refuge in neighbouring countries. More than 33 million people now need humanitarian aid, making Sudan the world’s largest humanitarian and displacement crisis in recorded history. 

In North Darfur, the needs are acute: thousands of families are fleeing El Fasher toward Tawila, joining nearly 400,000 displaced persons already there and receiving services. Across Sudan and as of midOctober 2025, there were 120,496 confirmed cholera cases and 3,368 deaths. Meanwhile over 70% of hospitals have been destroyed, contributing to the collapse of the country’s healthcare system, and 19 million children are unable to go to school. There is limited access to clean water and power outages, and the supply of humanitarian aid is further disrupted by bureaucratic and administrative impediments, intensified fighting, food insecurity, and criminality. 

## **Our Impact** 

In 2025, the IRC reached 255,146 people with urgent assistance across West, Central and North Darfur. Our support included: 

Scaling up our nutrition assistance to reach almost 90,000 people with malnutrition screening and life-saving malnutrition treatment. 

## Our Response 

The IRC has been working in Sudan since 2019. In 2023 when the conflict began, we rapidly adapted our programming and scaled up our response, despite immense operational challenges. 

Providing cash assistance and essential items to help almost 50,000 individuals meet their basic food, household and shelter needs. 

Providing essential health services such as consultations and vaccinations to more than 94,000 people. 

Increasing access to water, sanitation and hygiene services for more than 160,000 individuals. 

## Advocacy And Communications 

Raising awareness of the crisis in Sudan and advocating for policies that strengthen the UK’s humanitarian and diplomatic response has been a key focus for our policy and advocacy team in 2025. We regularly produced policy briefings on the crisis and shared these with Members of Parliament (MPs) and government officials. This included presenting to the All-Party Parliamentary Group on Sudan and delivering bespoke private briefings to MPs. We secured high-level meetings with Ministers to discuss the crisis, in particular to share our solutions for improving humanitarian access and unblocking the diplomatic gridlock to help deliver a sustainable peaceful resolution. We worked with sector partners and the Foreign Secretary’s team to strengthen the outcomes from the Sudan Conference hosted in London in April 2025, which resulted in a stronger focus on humanitarian access as part of the conference’s co-chair statement. We also hosted the Foreign Secretary on a private virtual visit to see IRC programmes in Darfur, where she was able to see our work, speak to local IRC staff and clients, and hear directly about the challenges of delivering aid across Sudan. 

Our work with Parliament and government ensured that as Official Development Assistance (ODA) budgets decreased, the UK prioritised spending in fragile and conflict affected states and used its roles in multilateral groups, such as the World Bank, to push for reforms that would improve the Bank’s financing, delivery and impact in fragile and conflict settings. As part of this work, we organised private meetings with MPs to help inform discussions on the impact of ODA cuts and briefed them for a number of debates on the impact of conflict on women and girls, the safety of humanitarian workers in conflict, and global health. We distributed the IRC’s New Era of Aid policy report to key Parliamentary allies and powerholders, resulting in our research being raised in debates. Furthermore, we regularly provided evidence to inquiries by the International Development Committee (IDC) and Foreign Affairs Committee, resulting in our policy director being invited to give oral evidence, and multiple citations of IRC’s work included in the IDC’s report on ‘International Humanitarian Law and Humanitarian Access’ as well as the adoption of our recommendations on the importance of flexible funding and of upholding International Humanitarian Law in the delivery of aid. Finally, we increased our work with influential political and foreign policy think tanks, attending private roundtable discussions about the future of UK development and foreign policy where we were able to bring our policy and operational expertise to the discussion. 

On communications, we worked hard to raise the 

profile of the humanitarian crisis in Sudan throughout 2025, in a competitive and saturated media landscape, with 710 mentions in UK media. As the UK government announced aid cuts in February 2025, Sudan became a focal point in the public conversation, generating over 100 mentions linking humanitarian needs in Sudan to debates about funding ringfencing. Momentum continued into May, with 163 mentions driven by a DEC-coordinated joint letter signed by ambassadors and public figures. 

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## **Donor Spotlight: FCDO** 

## Dr Mogahed Ikleet’s Story 

Dr Mogahed is a 29-year-old medical doctor who has worked at the IRC clinic at the Tunaydbah Internally Displaced Person camp in Al Gedaref State, Sudan, since July 2022. He initially supported local community and Ethiopian refugees. Since conflict broke out in April 2023, Mogahed himself was displaced, and he now supports many internally displaced Sudanese people at the camp. Mogahed treats 50 patients a day for fevers, child malnutrition, chronic diseases and mental health challenges. Like many Sudanese people, he has direct, lived experience of being displaced, and knows how conflict can change the lives of your loved ones. 

“The thing that motivated me most to join the IRC and to continue working with the IRC is that it’s working within a humanitarian setting and it’s acting during emergencies where the patient and clients are in the most need,” said Mogahed. 

The IRC is a partner alongside peer NGOs in the Cash Consortium Sudan, to which the UK Foreign, Commonwealth and Development Office (FCDO) contributed £5 million in 2025. With this support, the IRC provided cash assistance to internally displaced populations who fled Habila, the Nuba Mountains, and other fragile localities. Cash is one of the most effective ways of responding to some emergencies, allowing families to quickly address basic needs with agency and dignity. This ranges from purchasing food items, health and medicines to empowering women to make financial decisions for the wellbeing of their families. 

The response reached 2,648 households and a total of 15,888 individuals. In Western Sudan, the IRC distributed cash assistance to 10,062 households in Darfur and 4,903 in South Kordofan. The FCDO grant allowed IRC to provide timely, secure, and flexible support in volatile and hard-to-reach contexts, helping families meet essential needs despite challenging conditions. 

## “ **This motivates me to help those in desperate need.”** 

Dr. Mogahed is a medical doctor who – along with many Sudanese people – became internally displaced when conflict broke out. He treats patients for fevers, child malnutrition and chronic diseases. Noory Taha / IRC 


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## **Occupied Palestinian Territory** 

The IRC has worked in the Middle East since 2003 and the ongoing crisis in the occupied Palestinian territory (oPt) remains a key priority for us. Working across both Gaza and the West Bank, we are providing Palestinians – as well as people in the neighbouring countries of Jordan, Lebanon, Syria and Iraq – with critical humanitarian aid. 

The need for aid dramatically escalated following October 7, 2023, when Hamas and other Palestinian armed groups launched a deadly attack on Israel that killed 1,200 people and saw more than 200 hostages seized. In response, Israel launched devastating, ongoing airstrikes and ground operations inside Gaza which have killed tens of thousands of people and displaced more than 1.9 million people. According to the United Nations Office for the Coordination of Humanitarian Affairs (OCHA), between 7 October 2023 and 14 January 2026 more than 71,439 Palestinians have been killed – almost half of them women and children – and more than 171,324 have been injured. 

The widespread impact on infrastructure has been catastrophic, with more than 92% of Gaza’s housing and nearly all of Gaza’s hospitals either damaged or destroyed. Infectious diseases such as polio and hepatitis A have spread due to unsafe water and overcrowded shelters, while acute malnutrition continues to ravage the population. 

More than two million Palestinians – half of them children – now live without access to sufficient water, food and medical care. Persistent Israeli restrictions on the flow of humanitarian aid and the movement of humanitarian staff continue to make it difficult to respond to people’s basic needs. At the time of writing, at least 579 aid workers have been killed since October 7, 2023. 

IRC welcomed the 15 January 2025 announcement of a ceasefire in Gaza after 465 days of conflict. At the time of writing, the ceasefire is set to enter its second phase. 

## Our Response 

Despite immense operational challenges, we are collaborating with local organisations across Gaza and the West Bank to provide life-saving assistance in key areas such as protection for women and children, sexual and reproductive health, nutrition, economic recovery and development, and water, sanitation and hygiene services. 

We are providing mental health and psychosocial support services to children and their caregivers, as well as survivor-centred gender-based violence services so that people are better able to cope and begin to recover from the severe trauma they have experienced. 

We are strengthening the availability and accessibility of essential reproductive health services that focus on supporting emergency obstetric and newborn care and ensuring access to family planning support. We are also helping equip hospitals and communities with much-needed medical supplies; scaling up nutrition screening and treatment for children aged 0–5 years and pregnant and lactating women; extending our nutritional screening support to children aged 6–13 years; and continuing to distribute emergency nutrition supplies. 

We continue to directly provide clean drinking water, sanitation and hygiene services, while our emergency cash assistance programme is helping vulnerable families to meet their immediate food and basic household needs. 

## **Our Impact** 

Between December 2023 and November 2025, the IRC and its partners supported more than 372,000 people across Gaza and the West Bank with humanitarian services, supporting their health, education, safety and economic wellbeing. 

## Advocacy and Communications 

Throughout 2025, we worked closely with policymakers in government and Parliament to highlight the humanitarian crisis in the oPt. We provided private briefings to MPs that outlined the challenges humanitarian actors faced in delivering aid across Gaza, and the impact of the blockade and ongoing bombardment on civilians. We raised operational challenges in meetings with the Foreign Secretary and senior FCDO officials, and advocated for the UK to increase funding for the humanitarian response and 

push for unfettered humanitarian access into Gaza. 

IRC regularly engages the UK media to influence public understanding of the crisis in the oPt, highlight our programmatic impact, and ensure our expertise and learnings are visible to both the UK public and key decision-makers. Gaza became the most prominent international news story of 2025, driving 1,916 UK media mentions and accounting for 42% of all IRC UK media coverage (4,525 hits). This included features on our role in the DEC’s Middle East Appeal, and our British Medical Journal Christmas partnership. 

Sustained visibility in broadcast media was driven by prominent interviews with IRC leadership and frontline staff, speaking to air drops and the emerging evidence of famine. 

Further coverage, including on the declaration of famine and the publication of new data on child malnutrition allowed us to keep the humanitarian needs of Palestinians in the headlines. Throughout the year, our communications amplified the testimonies of clients and staff working inside Gaza, ensuring IRC remains a trusted and credible voice through one of the most consequential humanitarian crises in recent history. 

## **Emergency appeal** 

The Disasters Emergency Committee launched the Middle East Humanitarian Appeal in October 2024 to respond to urgent needs in the Middle East region, particularly in Gaza, Lebanon and the West Bank. The appeal has raised £63.5 million, with donations enabling member agencies, including the IRC, to scale up their work in the region. 

## Ruba’s Story 

The violence in Gaza has left countless displaced children and families without access to basic necessities or psychological and educational resources. 10-year-old Ruba grew up in the Gaza Strip. Her father was killed in the conflict and she has been displaced six times. This has caused severe mental and psychological distress, leading to Ruba stopping socialising with her community. 

“We used to go to school and live in happiness,” Ruba explains. “When the war came, they destroyed our house. We were displaced many times. I’m very afraid of the sound of rockets and warplanes. I’m afraid of everything, really.” 

Living in a displacement camp, Ruba and her family lack basic necessities, such as adequate food, water, and shelter. The camp itself is dangerous and insecure, under constant threat of attacks or bombardment. Ruba and her family needed the support of trained advocates and professionals to help Ruba adjust and develop mental, emotional, and physical coping mechanisms that would help her persevere. 

The IRC’s Child Protection Programme offers psychosocial support to children and caregivers in Gaza. Ruba has twice completed all six sessions of the programme, and has since seen a dramatic improvement in her ability to handle emotional and psychological issues. “When I grow up, I want to be a doctor, so I can treat the wounded and injured,” she said. 

Ruba inside her tent at the Asdaa displacement center in southern Gaza. Abdulhkem Abu Riash / IRC 


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## **Myanmar** 

On 28 March 2025, a powerful 7.7 magnitude earthquake devastated huge areas of Myanmar, a country already in crisis, with a third of the population – 19.9 million people – in urgent need of humanitarian support before the disaster. 

Thousands of people were killed, and hundreds of thousands more lost their homes, businesses and livelihoods. Many people took to temporary shelters, with little access to healthcare, clean water and other essential services. Monsoon season only made things harder, as rural areas were cut off by rain and waterborne diseases spread. 

## Our Response 

The DEC brings together 15 leading aid charities, including IRC UK, to raise funds to respond to disasters quickly and effectively. 

The DEC launched the Myanmar Earthquake Appeal in April 2025 in response to the widespread destruction affecting cities, towns and villages. As part of the DEC response, IRC mobile medical teams focused on providing primary healthcare consultations to support communities with vital treatment at a time when local health facilities were overwhelmed and medicines were in short supply. 

Despite major challenges – such as road damage, supply chain disruptions, failing telecommunications and power systems, and continuous aftershocks limiting access to those in need – IRC delivered life-saving assistance, restored essential services, and strengthened community resilience across the earthquake-affected regions. 

Nanda Kyaw and Su Su Wai. Following the Myanmar earthquake, Nanda received a full check-up, injections, and medication at the IRC’s mobile health clinic, which treated his wound and gave him medicines free of charge. Rita Khin/Fairpicture for DEC 

## **Our Impact** 

During the reporting period, the DEC Myanmar Earthquake Appeal raised over £27 million which has helped the IRC to reach more than 13,000 people in need. 


IRC’s mobile medical teams provided 1,825 primary healthcare consultations; we delivered mental health and psychosocial support to more than 640 people. 

The IRC distributed essential non-food items to more than 7,000 people. 

The IRC delivered support and protection from gender-based violence to 634 women and girls. 

Improved access to safe drinking water for 4,433 people. 

Our work in response to the earthquake continues as we work with affected communities as they return to their homes and rebuild their lives and livelihoods. 

## Su Su Wai and Nanda Kyaw’s Story 

When the earthquake struck Mandalay, Myanmar, in March 2025, 34-year-old Su Su Wai’s 8-year-old son, Nanda Kyaw, injured his leg while running out of the house. Su Su Wai could not afford to provide medical treatment to her son, instead using traditional healing methods. However, her son’s injury got worse. 

Su Su Wai had heard of the free-of-charge health clinic run by the IRC and set out to get help. “The doctors treated him completely – they gave medicine, injections, and oral medication,” she shares. “They did everything thoroughly.” Nanda Kyaw received a full check-up, wound dressings and vital medicines. 

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## Work with governments **to help people affected by crisis rebuild their lives** 

The Foreign, Commonwealth and Development Office (FCDO) is IRC UK’s largest government partner. It supports programme delivery, research, policy and technical engagement to help people in the most challenging contexts. During 2025, FCDO relaunched their Strategic Relationship Management Programme, under which the IRC is a Silver Supplier, demonstrating IRC’s strong level of compliance, ethical standards, and delivery capability within the UK government’s procurement system. 

use the funds to respond to humanitarian needs. These funds have been particularly important to reach the most vulnerable and under-funded communities, especially when other donors have decreased their funding significantly. The Sida support has therefore been, more than ever, a core part of IRC’s ability to deliver on our humanitarian mandate, and in several cases a major factor in allowing IRC to continue programming that would otherwise have left hundreds of thousands of people without humanitarian support. IRC has also received Rapid Response Mechanism funds from Sida, which allows us to respond to acute humanitarian crises in a timely manner. 

In 2025, the FCDO-funded and IRC-led ‘Ensuring Quality Access and Learning for Mothers and Newborns in Conflict-Affected Contexts’ (EQUAL) research consortium accelerated progress in the production of evidence to strengthen community, facility and health system efforts to reduce preventable maternal and newborn deaths. The consortium works in the Democratic Republic of Congo, Nigeria, Somalia and South Sudan; countries with some of the highest maternal and neonatal mortality rates globally. A 2025 FCDO evaluation highlighted EQUAL’s potential to generate evidence that influences policy and practice of maternal and newborn healthcare. It also found that the consortium’s approach ensures its research is not only relevant and high-quality but also inclusive, amplifying the voices and leadership of those most affected by conflict and health inequities. 

We are also a trusted, long-term partner of Irish Aid, delivering impactful humanitarian programmes that advance Ireland’s priority of gender equality and reflect our shared commitment to protection in crisis-affected settings and localisation. In 2025, Irish Aid and the IRC launched a new multi-year Strategic Partnership, POWER: ‘Partnership and Ownership for Women’s Empowerment and Resilience’, to strengthen prevention and response to gender-based violence across East and Central Africa. Through POWER, the IRC works with women-led and community-based organisations to strengthen protection and essential services for women and girls, while also shaping the wider gender-based violence response ecosystem through support to feminist organisations and evidence-based policy and advocacy. 

IRC UK is one of the Swedish International Development Cooperation Agency’s (Sida) Humanitarian Framework Agreement partners. This has been a longstanding partnership, providing a route to meeting urgent humanitarian needs. Over the past year alone, Sida supported IRC with humanitarian interventions in 21 countries, reaching more than 9.7 million people, of whom 5.6 million are women and girls. 

Alongside the Strategic Partnership, flexible funding from Irish Embassies, such as the Embassy of Ireland in Ethiopia, has enabled the IRC to respond rapidly to sudden-onset crises, providing urgent, life-saving assistance to those who need it and enhancing the overall responsiveness of our humanitarian action. 

France is another important partner of the IRC UK for our work with countries in crisis, through the French Ministry of Europe and Foreign Affairs (CDCS) and the French Development Agency (AFD). Our partnership 

Sida is supporting the IRC through a uniquely flexible ‘Programme-Based Approach’, which allows supported countries full flexibility in deciding on how they will 


with CDCS has been strengthened during 2025 and IRC UK is receiving support for urgent needs in humanitarian crises such as those affecting Sudan, the DRC and Haiti. 

advocacy, underpinning it with rigorous evidence about the world’s worst humanitarian crises to help guide the response of our government partners. 

In the UK, we will maintain and grow our track record of exceptional delivery of resettlement, asylum and integration programmes, while also working with the government to strengthen refugee protection. In doing so we will work closely with our clients – including our Community Advisory Board of 12 refugees and asylum seekers – to centre client voice and experience, ensuring this underpins and guides all our work. 

One of the flagship programmes funded by AFD and led by the IRC is a project implemented across Burkina Faso, Cameroon, the DRC, Ethiopia, Jordan, Lebanon and Nigeria, which supports feminism, education and the empowerment of girls. This 36-month programme has built and supported a network of 86 feminist, women-led, youth-led, and grassroots civil society organisations with flexible funding, organisational and technical capacity sharing. Together, they have reached approximately 83,000 adolescent girls, including 5,200 refugees and internally displaced girls in some of the most constrained contexts in Africa and the Middle East. They work to challenge harmful social norms, strengthen local leadership, and advance safe and inclusive education for adolescent girls. 

A kind, diverse and thriving working culture for our UK staff is critical to enabling them to do their best work and achieve maximum impact for and with clients over 2026. Therefore, all our work for this period will be supported by a leadership and organisational commitment to deliver our refreshed Gender, Equality, Diversity and Inclusion Strategy and Action Plan over 2026-2028. 

## Plans for 2026 

A mother prepares cooking utensils, getting ready to cook a meal for herself and her daughter in Al-Azaza, Sudan. For the third year running, Sudan features as Number 1 in the IRC’s Emergency Watchlist and is recognised as the world’s worst humanitarian crisis. Mohammed Abdulmajid / IRC 

Over the year ahead, we will continue to make the case for lifesaving emergency and humanitarian response with policymakers, donors and the UK public. The IRC’s 2026 Emergency Watchlist will shape our 

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## Support **for Our Work** 

Dame Maggie Aderin-Pocock, IRC President and CEO, David Miliband, and IRC Ambassadors Danielle de Niese and Rashida Jones at the IRC hosted evening reception to launch the Emergency Watchlist in January 2026. The event brought together IRC donors from public and private sectors, political decision-makers, emergency response leaders, influencers, media representatives, and trustees. Poppy Bullen / IRC 

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We are incredibly grateful to everyone who has contributed to the IRC’s work this year as donors, supporters, partners, ambassadors, and advocates. With the right solutions and your support, we can continue to correct the course for those affected by conflict and crisis around the world and help them rebuild their lives here in the UK. 

The IRC’s connections within the philanthropic sector have been key in highlighting our innovative and client-focused approach. We are grateful to our supporters who have galvanised support for the IRC amongst their networks. We are particularly grateful for the support of the following **philanthropists and partners** , as well as others who wish not to be named: 

- Andrea and Nick Kukrika 

- • Caroline and Scott Greenhalgh 

- Chris Rokos 

- Dirk Lievens and Thea Chiarini 

- Drago Family 

- Founders Pledge 

- Francesco Garzarelli and Elena Ciallie 

- • FX and Natasha de Mallmann • Generation Foundation 

- James and Hiroko Sherwin 

- Jamie and Helen Kenny 

- Joseph and Nicola McCarthy 

- Mark and Sandy Foster 

- Natasha Guerra 

- Nick Montagu 

- Ravi Gurumurthy 

- Stephanie and Greg Guyett 

- • This Day Foundation 

We are extremely grateful to our wonderful **Trust and Foundations** partners. Your support has helped children recover from malnutrition, support development in the early years, and improve the health and wellbeing of families across the world, particularly those affected by crisis. 

- Ampney Brook Foundation 

- Children’s Investment Fund Foundation 

- The Circular Bioeconomy Alliance 

- Ex Corde Trust 

- Islamic Relief Worldwide 

- Minderoo Foundation 

- Porticus 

- Quadrature Climate Foundation 

- World Diabetes Foundation 

- Stanley Thomas Johnson Foundation 

In 2025, the IRC has continued to benefit from the steadfast engagement of our **corporate partners** . Their investments have supported a wide range of essential interventions, from health and education to livelihoods and cash assistance, and have equipped our teams to respond rapidly to emergencies worldwide. 

- AlixPartners 

- Citi Foundation 

- Eversheds-Sutherland 

- Hogan Lovells 

- LSEG Foundation 

- Mishcon de Reya 

- Terrappin Holdings 

- Wise 

At a time when violent conflicts are escalating across the globe and humanitarian needs are rising faster than resources, the **UK public** generously stepped forward and donated more than £4.4 million in 2025, ensuring the IRC can continue to reach our clients. We are enormously grateful to all our regular givers, who support our work with monthly donations. Regular support enables the IRC to effectively plan resources and implement projects in a sustainable and costeffective way. To give a monthly gift, please sign up - here: https://help.rescue uk.org/donate. 

We extend our sincere thanks to our **IRC Ambassadors** and high-profile supporters, including Rami Malek, Sir Patrick Stewart, Adjoa Andoh MBE, Indira Varma, Romola Garai, Danielle de Niese, Dame Maggie Aderin-Pocock, and long-standing IRC supporter Delia Smith. Their contributions were instrumental in amplifying the voices of our clients, expanding our reach to new audiences, and helping to raise vital funds. 

Since 2020, **His Majesty King Charles III** (formerly HRH The Prince of Wales) has generously served as the **Royal Patron** of IRC UK. Throughout his patronage, His Majesty has engaged closely with our work, visiting IRC staff and programmes across the world both in-person and virtually. His longstanding interest in the challenges faced by people uprooted by conflict has brought invaluable visibility to our mission, including through our collective efforts as part of the Disasters Emergency Committee. We are deeply appreciative of His Majesty’s continued support, and we remain honoured to uphold his Royal Patronage as we strive to improve the lives of those in crisis around the world. 

- In early 2025, IRC Ambassador and actor Rami Malek joined IRC Global President and CEO David Miliband in Parliament to launch the IRC’s annual Watchlist Report before an audience of senior politicians, policymakers, and humanitarian stakeholders. During the event, Rami spoke movingly about his personal ties to the IRC’s mission and the importance of supporting people affected by conflict and crisis. His presence brought significant attention to the issues highlighted in the report, and he delivered a powerful advocacy message on behalf of our clients, helping to elevate their stories at the highest levels of government. 

IRC UK’s **government partnerships** continue to be a critical foundation for our impact across the world. The multi-year support that IRC UK receives from our government partners has provided invaluable funding in a globally turbulent year. 

- Meanwhile, in 2025, IRC Ambassadors Adjoa Andoh and Indira Varma lent their voices to two major DEC humanitarian appeals: the DEC Middle East Crisis Appeal and the DEC Myanmar Earthquake Appeal. Both ambassadors recorded bespoke video messages and audio content to help raise urgently needed funds and draw public attention to the scale of these emergencies. Their involvement brought warmth, credibility, and visibility to the campaigns, encouraging wider public engagement and support for the people affected. 

That turbulence saw many of the world’s major humanitarian donors changing direction and policy or reducing funding for humanitarian crises, due to a range of factors. Despite challenges, we are grateful for the continued engagement and partnership with IRC UK’s institutional funding partners. Our collaboration, dialogue and shared goals allowed IRC to deliver programmes at scale in the world’s most difficult humanitarian settings. 

We are thankful for the support from: UK (FCDO); Ireland (IrishAid); French (AFD and CDCS); Switzerland (SDC); Denmark (Danida); and Sweden (Sida). 

## **IRC UK Institutional Donors** 



**----- Start of picture text -----**<br>
  Ireland   10%<br>  France   8%<br>  Denmark   3%<br>  Swiss   2%<br>  Sweden   39%<br> UK   38%<br>**----- End of picture text -----**<br>


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Gender, Equality, **Diversity & Inclusion and Safeguarding** 

Learners at the Ocea Primary School, Rhino Camp Refugee Settlement in Uganda, play with LEGO Six Bricks as part of the PlayMatters programme. PlayMatters, implemented by a consortium led by the IRC in partnership with the LEGO Foundation, seeks to improve the holistic development and wellbeing of 800,000 refugee and host community children in East Africa using learning through play. Derrick Taremwa / IRC 

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## **Our GEDI strategy** 

We are determined to continue our progress in making IRC UK a diverse, equitable and inclusive place to work, and to ensure the expertise of our clients shapes our programming, advocacy, communications and fundraising. 

IRC UK launched a Gender, Equality, Diversity and Inclusion (GEDI) Strategy in 2022. At the core of this strategy was action: in it, IRC UK committed to 75 targeted actions to drive meaningful and needed focus necessarily on race and ethnicity, while strengthening our organisational commitments to people with disabilities, to LGBTQ+ staff and clients, and to people with lived experience of conflict and displacement. At the end of 2025, 61 of the 75 actions were completed or embedded in the way we work. In 2025, we continued to work on the remaining actions while gathering feedback and learnings to inform the next phase of our UK GEDI Strategy and Action Plan. This will be finalised in 2026, covering the period 2026-2028. 

## **Disability Inclusion** 

IRC UK strives to be an equal opportunities employer. 

IRC UK will ensure that individuals with disabilities are provided with reasonable adjustments to participate in the job application and/or interview process, and for essential job functions if appointed to a role. We work with candidates to put in place adjustments that would support them through the application and interview process. For example, extra time is agreed with candidates to allow them to complete tests as part of the interview process. 

IRC UK actively attracts and recruits disabled people to help fill job opportunities, including apprenticeship and internships. All UK-based jobs are advertised on various platforms, including those that specifically support candidates with disabilities, such as SCOPE. IRC UK is flexible when assessing candidates by ensuring disabled job applicants have the best opportunity to demonstrate that they can complete the job. 

IRC UK ensures new and existing employees complete disability equality awareness training. Moreover, IRC 

UK is a Disability Confident Employer, and we actively promote a culture of being Disability Confident to challenge and improve the way in which we attract, recruit and retain employees with disabilities. 

IRC UK supports employees with disabilities by guidance and advice following occupational health assessments. This can mean providing employees with specialist equipment, adjusting the employee’s work or working pattern or other means which enable employees to complete their job. Additionally, managers of disabled staff are provided with resources to support their direct reports. 

IRC UK aims to ensure there are no barriers to the development and progression of disabled employees through supporting their ongoing career development and providing adjustments for internal interviews where needed. Through fair, transparent and open interview processes, we ensure that progression opportunities are accessible to all. 

## **Safeguarding** 

In 2025, IRC UK strengthened how we keep clients, staff, volunteers and partners safe across our programmes, operations and partnerships. As part of the global IRC network, we helped put new global safeguarding standards and tools into practice in the UK, ensuring they work in real-world contexts for the clients and communities we serve. 

This year IRC UK delivered 99% of the IRC’s global Safeguarding Minimum Standards, which ensure that every office puts safeguarding measures in place to prevent harm and handle concerns safely and consistently. We also supported global practice by sharing what we’ve learned though UK implementation. 

Following the launch of IRC’s updated global Safeguarding Policy in 2024, we briefed all UK staff, delivered targeted training for programme teams, and updated our UK Safeguarding Standard Operating Procedure. We also engaged donors to explain the policy changes, which were positively received. 

Over the year, we received 40 external* safeguarding reports linked to UK programmes. One case was referred to emergency services, and two were 


Looking ahead to 2026, we will roll out IRC’s new Fundamentals of Safeguarding course, develop clientfriendly safeguarding materials, embed safeguarding across new UK programmes, and contribute to the next phase of IRC’s global Safeguarding Minimum Standards and Strategy. 

escalated to donors, both of which met with positive feedback on our response. The most common safeguarding concerns related to housing insecurity and mental health. In response, we strengthened referral pathways to specialist services and delivered targeted support, including: 

- Suicide response training for UK programmes and communications staff 

   - _External: harm was not perpetrated by or associated with IRC staff or associates. As set out in IRC UK Safeguarding SOP, external concerns are managed by the UK Safeguarding Advisor, whereas internal concerns (harm caused by or linked to IRC) are investigated and responded to by the Ethics and Compliance Unit (ECU). Details of internal safeguarding reports can be found in the IRC’s ECU Annual Report._ 

- Training for frontline staff on supporting clients facing housing insecurity 

- A refreshed offer of IRCare, RAI UK’s flagship MHPSS programme. 

We also continued to update our survivor-support service mappings and provided bespoke safeguarding training to staff and partners, tailored to specific programme needs and contexts. 

Safeguarding remains integral to all stages of our UK programmes, including the final phase of the Refugee Employability Programme and the development of new initiatives such as the Community Sponsorship Training Programme and our upcoming resettlement partnership with Hampshire County Council. 

Margarita (right) at home with her daughter Misha in Kent, England. Margarita is a refugee from Kiev, Ukraine and now working as a certified interpreter, helping many other Ukrainian refugees navigate resettlement in the UK. Andrew Oberstadt / IRC 

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## Reference and Administrative **Details of the Charity, its Trustees and Advisors** 

## **COMPANY SECRETARY** 

## **AUDITOR** 

## **TRUSTEES** 

Crowe U.K. LLP 55 Ludgate Hill London EC4M 7 JW 

Dr Titilola Banjoko 

Rachel French 

_Chair_ 

Ciarán Donnelly 

## **REGISTERED OFFICE** 

Cressida Pollock 

## **AND PRINCIPAL** 

_People and Culture Committee Chair_ 

## **OPERATING ADDRESS BANKERS** 

## Francesco Garzarelli 

100 Wood Street National Westminster Bank Plc. London Gavell House EC2V 7AN 2a Charing Cross Road London WC2H 0PD 

_Audit and Governance Committee Chair until March 2025_ 

Henriette Kolb 

Huey Nhan-O’Reilly 

**COMPANY REGISTRATION NUMBER** Standard Chartered Bank 1 Basinghall Avenue 03458056 (England and Wales) London EC2V 5DD 

Joseph McCarthy 

Laura Round 

Martin Hyman 

_Audit and Governance Committee Chair from April 2025_ 

## **CHARITY REGISTRATION NUMBER SOLICITORS** 

Najwa Al Abdallah 

1065972 

Natalie Lynn Au 

Bates Wells 10 Queen Street Place London EC4R 1 BE 

_Chair of Safeguarding Committee_ 

Nicola Pollitt 

Noelia Serrano 

Eversheds Sutherland 1 Wood Street London EC2V 7WS 

## **EXECUTIVE DIRECTOR** 

Flora Alexander _from April 2025_ 

Khusbu Patel, acting _until April 2025_ 

## Governance, Structure **and Management** 

specific mix of skills that have been identified as important to the charity’s objectives and activities. All new trustees receive a full induction programme to ensure they understand their role and responsibilities, including with respect to safeguarding. New and existing trustees are also offered training opportunities to help them to fulfil these responsibilities. The Board of Trustees meets regularly to govern the charity. 

## **Constitution** 

International Rescue Committee, UK (IRC UK) is constituted as a company limited by guarantee (Company Registration No 3458056) and is registered for charitable purposes with the Charity Commission (Charity Registration No 1065972). Its governing document is the Memorandum and Articles of Association. 

A typical year for a Board member includes the following: 

The relationship between IRC NY and IRC UK is governed by a Framework Agreement, which covers matters relating to programmes, funding, governance, intellectual property and other legal affairs. 

- Attendance at three full Board of Trustees meetings each year and a fourth Board development meeting 

- Attendance at Committee meetings and at ad hoc groups convened for specific purposes 

## **Liability of members** 

In the event of the charitable company being wound up, IRC NY, as the company member, is required to contribute an amount not exceeding £1. 

   - Attendance at events, e.g. public events, meetings with supporters, donors and staff 

- 

Board members also commit to directly engaging with IRC clients, in the UK or globally. In the UK, trustees met with IRC UK’s Community Advisory Board of refugee leaders who advise on our programming, project design and our advocacy and influence work, including taking part in an employability skills workshop in October 2025. Globally, individual Trustees have also had the opportunity to visit IRC’s international programmes to meet with staff, clients and local partners. In 2025 this included visiting Thailand to meet with the IRC team and clients from Myanmar, and meeting the IRC’s team in Ethiopia supporting displaced populations from Sudan. 

## **Board of Trustees** 

Members of our Board of Trustees are the charity’s trustees and act as company directors. They are responsible for overall governance in accordance with the provisions of the Companies Act 2006 and Charities Act 2011. Each member has a duty to act in a way to promote IRC UK’s purposes. 

Board members may serve up to two three-year terms. At the recommendation of the People & Culture Committee, the Board may vote to keep a Board member (who wishes to stay) for a third term of one or maximum two years. All Board members must rotate off the board after eight years. IRC NY has a right to a representative on the IRC UK Board and that individual (currently Ciarán Donnelly) does not need to rotate off the Board. 

The Board of Trustees delegates the day-to-day management of IRC UK to the Executive Director, who is not a director for the purposes of company law and who reports to the Board of Trustees. 

The Board of Trustees is aware of its duty under Section 172 of the Companies Act 2006 to act in a way that is considered to be in the interests of stakeholders when promoting the success of the company. 

The diversity of trustees is kept under review by the Board of Trustees. Further, the Board places an emphasis on ensuring that our trustees provide the 

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The trustees, as company directors of IRC UK, act in accordance with this requirement and in doing so have regard to: 

- The likely consequences of any decision in the long-term. As part of its ongoing business, the board takes decisions based on their implications for the long-term. The board has approved a strategy for the organisation, as summarised on page 9. It also maintains oversight of risks and uncertainties affecting the organisation, as summarised on page 46. 

- The interests of the company’s employees, as outlined in the section Communicating with Staff on page 42. 

- The need to foster the company’s business relationships with suppliers, customers and others, as outlined throughout our annual report regarding the manner in which IRC designs its programmes and summarised in the Statement of Public Benefit on page 42. 

- The impact of the company’s operations on the community and the environment, as shown by our commitment to designing programmes which are in service of clients and also demonstrated in our focus on tackling the climate crisis, as noted on page 49. 

- The desirability of the company maintaining a reputation for high standards of business conduct. High standards of organisational conduct are key to us continuing to be able to carry out our work. Our approach to issues such as safeguarding and modern slavery, set out on pages 36 and 43, demonstrates this. 

- The need to act fairly between members of the company. As a company limited by guarantee with the sole member being IRC NY, there is no concern in this regard. Having said that, the Trustees as directors of the company actively oversee, manage, avoid and mitigate any potential conflicts of interest which may arise. 

The trustees consider that they have fulfilled their obligations under Section 172 as detailed in this report. 

## **Charity Governance Code** 

The Charity Governance Code for Larger Charities (“the Code”) is a voluntary code which, until it was updated in November 2025, set seven principles and accompanying recommended practices for good governance of large UK charities. The Board first approved IRC UK’s assessment against the Code recommended practices in March 2020, whereby the assessment found IRC UK and the Board were applying all seven principles and the majority of these practices, with only two practices not applicable to IRC UK. From this assessment, several action items were identified to further strengthen IRC UK’s governance. Through the Audit & Governance Committee (“AGC”), the Board commits to an annual review of its implementation of the Code. Throughout 2025, the Board implemented actions which have further aligned IRC UK with the Code’s recommended practices and strengthened its governance. In the coming year, the AGC will undertake a renewed assessment of its governance practices against the revised Code. 

## **External governance review** 

In December 2022, the Board engaged the Office of Modern Governance (OMG) to conduct an external assessment of the functioning, governance and effectiveness of IRC UK, with a particular focus on the Board. This was done because the UK Charity Commission advises all charity boards undergo such a review every three years. 

OMG measured IRC UK against the Code’s seven key principles. In its final report, issued in June 2023, OMG reported good practice across these seven key principles and identified a strong governance and leadership foundation. Of the 23 actions identified by the Board following from the recommendations of OMG’s report, all were completed by 2025. These actions focused primarily on further strengthening the Board’s effectiveness through ways of working and efficiency of reporting, meetings and papers. 

## **Management** 

Khusbu Patel, Interim Executive Director, led IRC UK until April 2025; Flora Alexander was appointed permanent Executive Director in April 2025. The Executive Director works with a UK Senior Management Team (SMT), who meet regularly to review and operationalise organisational business. The Executive Director is ultimately responsible for organisational decisions, together with the SMT. 

Alice Herzog _(until December 2025) Director, UK Mass Markets_ 

Amy Langridge _(from November 2025) Director, Communications UK_ 

Denisa Delic  ´ _UK Advocacy Director_ 

Emily Boniface _Director, Strategy & Delivery_ 

Esther Hodges _(from January 2026) Director, Strategy & Delivery_ 

## Genevieve Caston 

_Director, Resettlement, Asylum, and Integration (RAI) UK_ 

Kelly Oakes _(from February 2026) Director, Mass Markets_ 

Lawrence White _UK Financial Controller_ 

Marina Deeny _(from October 2025) Director, UK People & Culture_ 

Matthew Wingate _(from October 2025) Senior Director, Business Development_ 

Savannah Matheson _(until December 2024) Associate Director, UK Communications_ 

Sarah Hynes _(from December 2024 to September 2025)_ 

_Acting Team Lead, UK Communications_ 

Zaheen Tariq _(until September 2025) Human Resources Operations Manager_ 

The trustees, Executive Director and the SMT are the key management personnel for the purposes of FRS102. 

The Board guides the Executive Director in relation to the charitable purpose of IRC UK and oversees implementation of the Framework Agreement with IRC NY. 

The Board has constituted committees from its trustees for Audit & Governance, People & Culture, Safeguarding and External Relations. These committees meet regularly, providing advice to the Executive Director and staff, and reporting back to the Board. 

The Audit & Governance Committee meets four times a year, twice with the external auditor in attendance. The Committee agrees the external audit plans, reviews the external auditor’s management letter, scrutinises the financial performance of IRC UK during the year, and monitors implementation of actions required as a result. It also has a responsibility to advise the Board on whether the audit, risk management and control processes within IRC UK (including those exercised by IRC NY in its delegated role as implementing partner) are effective, to scrutinise the annual budget and forecasts for the year and to review and input into the IRC NY annual internal audit plans and internal audit reports. 

The People & Culture Committee is responsible for supporting recruitment, composition, and development of the Board. In addition, the committee is responsible for advising on IRC UK’s human resources arrangements and for maintaining oversight of IRC UK’s progress on diversity and inclusion. 

The Safeguarding Committee is charged by the Board with overseeing and advising the Board on IRC UK’s safeguarding practices, including organisational policies, practices, and procedures in place to prevent safeguarding violations. 

The External Relations Committee is constituted to oversee and strategically advise the Board on IRC UK’s external relations activities, including fundraising, advocacy, and communications. The committee is also responsible for overseeing IRC UK’s ethical fundraising policies and practices. 

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## **Remuneration and pay philosophy** 

IRC UK is committed to ensuring that its salaries remain competitive, through conducting an annual salary review, paying employees in line with sector standards and protecting those on the lowest salaries from the pressures of higher costs of living. The pay policy ensures that employees are not discriminated on the grounds of their protected characteristics or on the basis of part-time work or fixed term contracts. 

IRC UK prepares an annual gender pay gap report, to identify any differences in the average pay between female and male employees and publishes this information on our website. IRC UK is a member of the Living Wage Foundation and all employees are paid at least at the level of the London Living Wage for each hour worked. 

The remuneration of the Executive Director is determined by the Board of Trustees and the IRC NY Chief Operating Officer and is commensurate with the size and scope of the organisation. The Board of Trustees reviews the remuneration of the Executive Director annually in September with adjustments effective from 1 October. The review is undertaken jointly by the Board of Trustees and the Chief Operating Officer. 

The remuneration of the other key management personnel is determined by the Executive Director, with support from the Director, UK People & Culture, and the Global Compensation and Benefits team, who review salaries annually in September, with any adjustments taking effect on 1 October. This review is mandated by the Board of Trustees, which determines the budget for salary increases as part of the annual budget approval process. IRC UK’s overriding principle is that any pay award resulting from the salary review process is dependent upon the availability of funds and informed by the current and next year’s financial position of IRC UK. 

The Executive Director and HR work with the Joint Negotiating Committee, comprising IRC UK Management and Trade Union representatives, to negotiate and agree the annual pay award. 

## **Subsidiary company** 

IRC UK owns 100% of the issued ordinary share capital of IRC UK Trading Limited, a company incorporated in England and Wales (Company Registration Number 07170021). The company was incorporated on 25 February 2010. 

The principal activity of the subsidiary is to manage the trading activities of IRC UK. The subsidiary was dormant in 2025. 

## **Communicating with staff** 

IRC UK ensures ongoing information sharing and dialogue, by both internal electronic communications as well as regular hybrid all-staff meetings. As part of its inclusive communications commitments, IRC UK also regularly uses other channels for engagement and learning, including monthly ‘IRC Connects’ staff lunch and learn events and a Teams channel for communication between all UK-based staff. 

All managers are expected to hold regular one-toones with their staff and open communication is encouraged. Management and staff negotiate and consult on terms and conditions of employment with the IRC UK trade union representatives through the Joint Negotiating Committee (JNC). 

## **Statement of public benefit** 

The trustees confirm that they have complied with their duty in the Charities Act 2011 to have due regard to the Charity Commission’s general guidance on public benefit, ‘Charities and Public Benefit’. That guidance addresses the need for all charities’ aims to be, demonstrably, for the public benefit, and for IRC UK is reflected in the objectives of the charity, as well as by the activities of the charity as illustrated in the ‘Strategic Report’. Wherever possible the views and opinions of clients are sought in the design and implementation of programmes, with the aim of ensuring that these are targeted to people in need, also taking into account an assessment of their needs and evaluating and assessing the beneficial changes. 

## **Statement on modern slavery** 

IRC UK recognises its responsibility and is committed to preventing modern slavery and human trafficking within its organisation, and to ensuring that its supply chains are free from slavery and human trafficking. 

Prior to the enactment of the Modern Slavery Act 2015, the IRC already had a strong commitment to the preventing of slavery and human trafficking within its supply chains incorporated into its policies and procedures. Following the enactment of the Modern Slavery Act 2015, the IRC has sought to strengthen due diligence, assessment of risk and effectiveness, and training on the prevention of modern slavery, in conjunction with IRC’s efforts to prevent human trafficking and child labour. 

Annually, IRC UK completes the UK Government’s Modern Slavery Assessment Tool (MSAT), a comprehensive assessment of IRC’s global policies, practices and training to identify any areas of improvements in our protections and to reduce the risk of exploitation of workers in our supply chains. Undertaking this assessment was recommended by the FCDO, since IRC UK is an important supplier to FCDO. IRC UK continues to receive very favourable scores with no recommendation for immediate actions. Some of the recommendations were not applicable to a charity such as IRC UK, however, IRC has taken on the recommendation to coordinate the completing of the annual Modern Slavery Statement with a review of the MSAT submission. 

We have had no relevant modern slavery cases reported in 2025. More information can be found through the Modern Slavery Statement on our website. 

## **Code of Fundraising Practice statement** 

IRC UK is registered with the Fundraising Regulator and follows best practice set out in the Code of Fundraising Practice, and guidance on best practice and compliance as advised by the Chartered Institute of Fundraising. IRC UK manages fundraising activities across several channels. Professional fundraisers are used by the organisation for face-to-face fundraising and for handling inbound telephone calls and outbound telemarketing. 

The professional fundraisers used by IRC UK follow all legislation and guidance on best practice as set out by the Fundraising Regulator, and guidance on best practice set out by the Chartered Institute of Fundraising. Although they are not necessarily themselves members of relevant voluntary organisations. 

IRC UK’s service providers have confirmed that all staff engaged in IRC UK activities receive comprehensive training prior to making or receiving calls, or speaking to the public on behalf of the organisation and undergo regular training in best practice and compliance. We strive to ensure that members of the public, not least vulnerable persons, are protected from unreasonable intrusion into their privacy; persistent approaches for the solicitation of funds and undue pressure to provide funding. In this regard, our systems ensure that vulnerable people are protected from communications and that all our staff receive training on these matters. We insist that professional fundraisers have in place Vulnerable Persons Policies and that their staff are trained prior to being permitted to undertake activities on our behalf. Monitoring of fundraising telephone activities is undertaken by the agency, and there are internal monitoring processes in place. 

We are satisfied that we have complied with all relevant legislation and guidance on best practice. We received 68 complaints in 2025 (compared to 43 in 2024). These were all resolved by our Supporter Care team, in line with internal policy. 

## **Financial review** 

Total income for the year ended 30 September 2025 decreased by £12.5m (11%) to £104.1m (2024: £116.5m). This was driven primarily by a reduction in income from charitable activities, which reduced by £9.0m (9%) to £96.6m (2024: £105.7m), and a reduction in donations and legacies, declining by £3.3m (31%), to £7.3m (2024: £10.5m) mainly due to lower income from restricted appeals. 

Expenditure reduced by £14.4m (12%), driven by a reduction in expenditure on charitable activities of £12.4m (11%) and the consequence of the reduction in income. 

IRC UK’s principal restricted funding sources are listed on page 62. 

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## **Investment policy** 

IRC UK’s cash holdings, totalling £6.4m as at 30 September 2025 (2024: £6.9m), are held in current accounts with Standard Chartered Bank and NatWest Bank, denominated in donor currencies (Euro, British Pound and United States Dollars). 

IRC UK aims to transfer any cash holdings not required to meet its operating expenditure commitments, to IRC NY, such that funds can be effectively allocated to delivery of charitable activities without delay. 

## **Reserves policy** 

Free reserves are the funds of the charity excluding restricted funds, any designated funds and the value of funds tied up in fixed assets for the charity’s use. 

The charity aims to hold free reserves sufficient to protect the organisation against an unexpected loss of income, or other unanticipated financial risks, and for investment in the long-term future of the organisation. The organisation aims to maintain free reserves equivalent to three to six months’ operating expenditure of the charity, defined as total support costs funded by unrestricted funds. The trustees monitor the level of actual and projected reserves and believe these to be sufficient to meet the current level of risk. 

As explained elsewhere in the report, IRC UK is part of the global IRC network. Through the coverage of IRC UK’s risks in large part by IRC NY, IRC UK is able to hold reserves based on unrestricted operating expenditure rather than total expenditure. This is due to the business model of the IRC, whereby charitable activities outside the UK are implemented by IRC NY abiding by the arrangements agreed between IRC UK 

IRC Health Manager, Dr. Sila Mothe, holds Baby Blessing and discusses her with her mother, Hiba Adam. Hiba was malnourished while pregnant leading her to give birth prematurely. At its inpatient nutrition clinic in Kakuma Refugee Camp, Kenya, the IRC worked to bring Baby Blessing to health. Kellie Ryan / IRC 

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and IRC NY as laid out in a Framework Agreement between the two entities. The Framework Agreement obligates IRC NY to provide IRC UK with sustainable financial support on a regular budget cycle and whenever needed. IRC NY will continue to provide unrestricted funding to cover part of IRC UK’s core operating costs, based on an agreed funding model. 

IRC NY assumes in large part the risks associated with the implementation of IRC UK’s charitable activities outside the UK by supporting the fulfilment of matching fund obligations of projects, guaranteeing any expenditure which is disallowed by donors, and assuming joint liability for IRC UK’s financial and legal obligations. 

## **Review of reserves** 

Funds and reserves totalled £6.2m as of 30 September 2025 (2024: £7.0m), of which £0.5m (2024: £1.4m) is restricted funds and £5.7m (2023: £5.6m) is unrestricted. Restricted funds represent unspent donations raised during specific appeals, such as the Disaster Emergency Committee appeals, which had not been spent at the year end. Tangible fixed assets account for £0.1m (2023: £0.1m). Contained within total restricted reserves are negative reserve balances of £0.1m due to temporary timing differences in the recognition of income and expenditure between IRC UK and IRC NY. The balance does not represent a funding shortfall and is expected to unwind in the 2026 financial year. 

IRC UK ended the year with net unrestricted surplus of £0.0m, maintaining free reserves (excluding fixed assets) totalling £5.7m (2024: £5.6 million). This equates to approximately four months of unrestricted operating expenditure in line with organisational targets. As a percentage of unrestricted operating expenditure, free reserves cover 29% of costs for 2025 (2024: 24%). 

As noted in the funding framework agreement between IRC UK and IRC NY, the latter is committed to ensuring that IRC UK maintains its free reserves equivalent to three to six months unrestricted operating expenditure. 

The trustees have assessed whether the use of the going concern assumption is appropriate in preparing these accounts. The trustees have made 

this assessment in respect of a period of one year from the date of approval of these accounts. 

The trustees are of the opinion that the charity will have sufficient resources to meet its liabilities as they fall due. The trustees have considered the impact of the current global economic downturn on the charity and have concluded that, despite the continuing longer-term uncertainties of these impacts, the going concern assumption remains appropriate. The other most significant areas that affect the carrying value of the assets held by the charity are compliance risks in relation to restricted grants, funding pipelines and reserves. 

Restricted income for the year was £84.8m (2024: £93.3m), and restricted expenditure for the year was £85.7m (2024: £96.3m), which leaves restricted fund balances carried forward of £0.5m (2024: £1.4m) 

## **Matching funds** 

IRC UK monitors matching fund liabilities of its possible future grants. IRC UK’s policy is to monitor carefully matching fund liabilities as part of the proposal development process, and to engage with implementing and funding partners to ensure that matching fund liabilities are met. 

IRC NY has agreed to support the fulfilment of matching fund obligations of projects that have been approved under IRC network procedures, as well as to guarantee any expenditure that is disallowed by donors on these projects. 

## **Principal risks and uncertainties** 

The principal risks facing IRC UK at the time of writing were assessed to be: 

1.  The UK government announced in February 2025 that the UK Official Development Assistance (ODA) budget will be reduced from 0.5% of GNI to 0.3% by 2027. This presents risks to IRC UK’s funding from FCDO, including risks to both existing programmes and future award opportunities, particularly as uncertainty remains around where specifically reductions will be made within the ODA portfolio. 

   - a.  Mitigation: IRC UK has reviewed its FCDOfunded awards and pipeline to identify areas of opportunity and adjusted its strategy accordingly to position for future funding. IRC UK also continues to advocate around the impact of aid cuts, to underscore the importance of aid spending, especially in fragile and conflict-affected states, and to engage with donors in the UK and at country level. 

2.  The IRC’s US government-funded portfolio was affected by the United States Government’s actions through a variety of Executive Orders in 2025. IRC UK does not receive or manage US government funding and so is not directly impacted. However, as part of the global IRC network, there is a risk of disruption to IRC UK’s progress towards its strategic objectives following reductions in force and funding globally. 

   - a.  Mitigation: IRC UK developed its annual FY26 strategy to adjust for the effects of reductions and to sharpen its strategic focus around core objectives in the UK. This was developed in collaboration with global teams to ensure alignment and adequate resourcing. Efforts to support UK staff in delivering these goals have also been enhanced throughout FY25. 

3.  As with all large charities operating in complex environments, IRC UK is susceptible to the risk of a serious incident occurring, including safeguarding and fraud incidents. These risks exist both in international and UK programmes. Although they are relatively higher in international programmes given the scale of these operations, management are very live to risk to staff and client safety in the UK amid an environment that often portrays refugees and people seeking protection in negative terms. If serious incidents in programmes are not adequately managed or reported, this could potentially result in outcomes including harm to our staff and/or clients, donor audits or investigations, suspension or loss of funding, a Charity Commission statutory inquiry, adverse publicity and loss of public trust. 

   - a. Mitigation: 

   - i.  The IRC has a widely communicated code of conduct and reporting procedures 

   - and delivers annual training on the code of conduct for all employees globally. In FY25, following the reduction of IRC’s US-government funded portfolio, specific guidance was developed to support leaders across all countries and offices to mitigate against the elevated safeguarding risk in times of change. 

- ii.  IRC UK has procedures for systematic and timely monitoring and reporting of incidents to donors and the Charity Commission. There is regular communication between the UK Safeguarding Advisor, the Ethics and Compliance Unit and the UK Board on incidents and reports to donors, ensuring clarity on any incidents. 

- iii.  Specific to fraud, IRC’s Integra system provides additional financial controls by making monitoring and approvals easier, with more visibility for budget holders. 

- iv.  Specific to safeguarding, IRC UK has a dedicated safeguarding officer. All IRC offices are required to meet IRC’s Safeguarding Minimum Standards or have an action plan to meet the minimum standards, of which the progress must be reported every six months. This ensures that safeguarding is embedded into IRC’s ways of working. 

- v.  Specific to the safety of our staff and clients in the UK, the UK RAI Director has been trained as a Safety and Security focal point, and all staff undertake an annual security training refresher. Advice has also been shared to UK RAI staff on how to respond to clients’ concerns around this, and we include details in our client orientation on how clients can report if they feel unsafe (including reporting hate crimes). 

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## Streamlined Energy **and Carbon Report (SECR)** 

by the Companies Act 2006. IRC UK is classed as a large organisation under the regulations. 

## **Introduction** 

IRC UK’s 2025 Energy and Carbon report has been prepared in accordance with The Companies (Directors’ Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018, commonly known as Streamlining Energy and Carbon Reporting (SECR); it provides one lens to help us understand our carbon impacts and guide our actions to reduce our emissions. 

SECR requires us to report the total annual energy consumption, and associated carbon emissions for 12 months to 30 September 2025, our financial year end. Energy relates to all energy of any fuel type where we have direct or indirect control, known as Scope 1 and 2 emissions under Greenhouse Gas Protocol (see methodology for further details). For IRC UK, energy in scope is electricity and gas consumption to run our head office in London, and any business travel by personal car starting or ending in the UK. 

This report outlines i) our scope under SECR, ii) the total energy used, and associated carbon emissions for the year ended 30 September 2025, iii) a summary of actions taken in the year to reduce our emissions and iv) further detail on the methodology used to comply with SECR. 

## **Our impacts and intensity ratios** 

Based on the scope outlined above, our energy and carbon impacts for the current and prior years are summarised in Table 1 below. These impacts show us our environmental performance, and we have identified an intensity ratio which helps put our 

## **Our scope for SECR** 

The SECR sets out the UK’s mandatory reporting requirements for energy and carbon impacts of large UK organisations, including large Charities, as defined 

## **Table 1 Summary of Energy and Carbon Impacts for 2025 with our intensity ratios** 

|**Energy Source**|**GHG Scope**|**Consumption**(kWh)|**Consumption**(kWh)|**Greenhouse Gas Emissions**(tCO2e)|**Greenhouse Gas Emissions**(tCO2e)|
|---|---|---|---|---|---|
|||**2025**|**2024**|**2025**|**2024**|
|Gas|1|50,037|57,016|9.2|10.4|
|Electricity|2|67,923|67,697|12.0|13.9|
|Business Travel|3|N/A|N/A|0.2|0.1|
|**Total**||**117,960**|**124,713***|**21.4**|**24.4**|
|**Intensity ratios**||||||
|Area||155.21kWh/m2|180.10kWh/m2|0.03tCO2e/m2|0.03tCO2e/m2|
|Full Time Employees||657.87kWh/FTE|550.93kWh/FTE|0.12tCO2e/FTE|0.10tCO2e/FTE|



energy consumption and emissions into the context of our business. We use full-time equivalent (FTE) staff numbers and office floor area (Area) for energy (kWh/FTE and kWh/m2) and emissions (tCO2e/ 

FTE and tCO2e /m2). This allows us to compare our impact with that of similar organisations in size and/or activities and helps track underlying trends. 

In FY25, total energy consumption and absolute emissions both decreased compared to FY24. Energy intensity per square metre also improved. Energy and emissions per FTE increased, reflecting lower average staffing levels during the year rather than increased energy use. 

For business travel there were a small number of recorded car journeys. Business travel relating to the use of taxis or public transport is out of scope under SECR. 

## **Our energy efficiency actions** 

IRC UK remains committed to achieving Net Zero emissions by 2050 and renewed its Carbon Reduction Plan in March 2025 as part of our commitment to this. 

During the year ended 30 September 2025, we continued to focus on improving the quality of our energy data, strengthening oversight of building performance, and working with our landlord and facilities managers to reduce avoidable energy consumption in our London office. 

Regular analysis of sub-metered data and plant operating schedules identified a number of issues relating to out-of-hours running, early start times and minimum load settings on certain systems. In response: 

- Multiple historic issues affecting chillers, pumps, air handling units and extract fans were corrected, including aligning operating hours more closely with actual building occupancy and reducing unnecessary weekend and overnight operation. Several systems, including chilled water pumps, booster pumps and extractor fans, showed reductions in electricity consumption compared to the previous year as a result of these adjustments. 

- Ongoing issues relating to frost protection settings and minimum load on specific pumps 

were identified during the year and remain under active review with the building management team. 

The building continues to undergo phased plant upgrades, including chiller and pump system improvements, which are expected to contribute to improved efficiency over time. IRC UK now receives regular structured energy performance reports, enabling more consistent monitoring of trends, faster identification of abnormal consumption, and more effective engagement with the landlord on corrective actions. 

Alongside technical building improvements, during FY25 we have continued to strengthen our internal approach to sustainability and environmental management, including maintaining routine data collection processes for gas, electricity and business travel and continuing work to embed sustainability considerations into internal ways of working. 

During the year, IRC globally continued work to develop its Climate Operations Roadmap, which is intended to cover emissions across Scopes 1, 2 and 3 and broader operational environmental considerations. In parallel, IRC’s Global Supply Chain function has begun work to integrate climate considerations into category management, operational metrics, and supply chain policies and practices. 

These activities provide organisational context for IRC UK’s own focus on accurate energy reporting and practical, building-level energy efficiency actions within its operational control. 

## **Methodology** 

Overall, our methodology for preparing the energy and carbon report follows the principles set out in the UK Government’s Environmental Reporting Guidelines[[1]] : namely, relevance, completeness, consistency, and transparency. 

Our energy and carbon emissions are based on our UK operations for the year 1 October 2024 to 30 September 2025. Electricity data relates to our own office use and is based on sub-metered readings 

> 1   Environmental Reporting Guidelines: Including streamlined energy and carbon reporting guidance March 2019, published by HM Government. 

_* The FY24 total energy consumption figure has been restated to correct an arithmetic error in the previously published table. The underlying gas and electricity figures and emissions totals were unchanged._ 

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provided by the landlord. Gas data is based on the total building consumption and IRC UK’s proportion is estimated using our floor area as a percentage of the whole building (5.32%). With the annual energy consumption (kWh) data obtained, UK Government greenhouse gas conversion factors for the relevant reporting year were applied to calculate emissions in tonnes of carbon dioxide equivalent (tCO2e). 

## **Limitations** 

Business travel emissions may not fully reflect differences in vehicle type, fuel efficiency, or driving conditions. Electricity and gas emissions are calculated using UK Government conversion factors, which represent average energy mix assumptions and may not exactly match the building’s specific supply characteristics. Gas consumption is apportioned based on floor area rather than direct sub-metering, which introduces a degree of estimation. 

Business travel emissions were calculated from mileage reimbursement records for journeys made using personal vehicles. Where reimbursement values were provided, mileage was derived using the standard reimbursement rate of £0.45 per mile. Emissions were calculated using the UK Government conversion factor for average petrol cars. Intensity ratios were calculated using the IRC UK office floor area of 760 m² and an average Full-Time Equivalent (FTE) staffing figure of 179.27. 

All published emissions are rounded to one decimal place, and intensity metrics are shown to two decimal places, to remain consistent with prior-year presentation. 

IRC Ambassador Romola Garai visits Bishop Luffa school in Chichester, England, where teachers have adopted the ‘Healing Classrooms’ programme as a way of creating safe, inclusive, and trauma-informed learning environments for refugee and asylum-seeking students. Scott Ramsey / IRC 


## Statement of **Trustees’ Responsibilities** 

The trustees, who are also directors of IRC UK for the purposes of company law, are responsible for preparing the trustees’ report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the trustees to prepare financial statements for each 

- so far as the trustee is aware, there is no relevant audit information of which the charity’s auditor is unaware; and 

- the trustee has taken all the steps that he/she ought to have taken as a trustee in order to make him/herself aware of any relevant audit information and to establish that the charity’s auditor is aware of that information. 

financial year which give a true and fair view of the state of affairs of the charitable company and of the income and expenditure of the charitable company for that period. In preparing these financial statements, the trustees are required to: 

This confirmation is given and should be interpreted in accordance with the provisions of Section 418 of the Companies Act 2006. 

- select suitable accounting policies and then apply them consistently; 

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. 

- observe the methods and principles in Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102); 

The trustees’ report and strategic report, which also comprises a directors’ report as per the Companies Act 2006, is approved by and signed on behalf of the trustees: 

- make judgements and estimates that are reasonable and prudent; 

- state whether applicable United Kingdom Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and 


**Dr. Titilola Banjoko** Chair 

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. 


The trustees are responsible for keeping adequate accounting records that 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. Each of the trustees confirms that: 

**Martin Hyman** 

Chair of the Audit and Governance Committee 

Approved by the trustees on 19[th] March 2026 

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## Independent **Auditor’s Report** 

## **Independent auditor’s report to the members of International Rescue Committee, UK** 

FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. 

## **Opinion** 

We have audited the financial statements of International Rescue Committee, UK (‘the charitable company’) for the year ended 30 September 2025 which comprise the Statement of Financial Activities, Balance Sheet, Cash Flow Statement and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). 

## **Conclusions relating to going concern** 

In auditing the financial statements, we have concluded that the trustee’s 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. 

In our opinion the financial statements: 

- give a true and fair view of the state of the charitable company’s affairs as at 30 September 2025 and of its incoming resources and application of resources, including its income and expenditure for the year then ended; 

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

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and 

## **Other information** 

- have been prepared in accordance with the requirements of the Companies Act 2006. 

The trustees are responsible for the other information contained within the annual report. The other information comprises the information included in the annual 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. 

## **Basis for opinion** 

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. 

Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the 

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 

- we have not received all the information and explanations we require for our audit. 

such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. 

## **Responsibilities of trustees** 

As explained more fully in the trustees’ responsibilities statement set out on page 51, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. 

We have nothing to report in this regard. 

## **Opinions on other matters prescribed by the Companies Act 2006** 

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

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. 

- the information given in the trustees’ report, which includes the directors’ report and the strategic report prepared for the purposes of company law, for the financial year for which the financial statements are prepared is consistent with the financial statements; and 

- the strategic report and the directors’ report included within the trustees’ report have **Auditor’s responsibilities** 

- been prepared in accordance with applicable legal requirements. **for the audit of the financial statements** 

## **Matters on which we are required to report by exception** 

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. 

In light of the knowledge and understanding of the charitable company and their environment obtained in the course of the audit, we have not identified material misstatements in the strategic report or the directors’ report included within the trustees’ report. 

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion: 

- the charitable company has not kept adequate accounting records or returns adequate for our audit have not been received from branches not visited by us; or 

Details of the extent to which the audit was considered capable of detecting irregularities, including fraud and non-compliance with laws and regulations are set out below. A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: www. frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report. 

- the financial statements are not in agreement with the accounting records and returns; or 

- certain disclosures of trustees’ remuneration specified by law are not made; or 

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

Irregularities, including fraud, are instances of noncompliance with laws and regulations. We identified and assessed the risks of material misstatement of the financial statements from irregularities, whether due to fraud or error, and discussed these between our audit team members. We then designed and performed audit procedures responsive to those risks, including obtaining audit evidence sufficient and appropriate to provide a basis for our opinion. 

We obtained an understanding of the legal and regulatory frameworks within which the charitable company operates, focusing on those laws and regulations that have a direct effect on the determination of material amounts and disclosures in the financial statements. The laws and regulations we considered in this context were the Companies Act 2006 together with the Charities SORP (FRS 102). 

We assessed the required compliance with these laws and regulations as part of our audit procedures on the related financial statement items. 

In addition, we considered provisions of other laws and regulations that do not have a direct effect on the financial statements but compliance with which might be necessary to the charitable company’s ability to operate or to avoid a material penalty. We also considered the opportunities and incentives that may exist within the charitable company for fraud. The laws and regulations we considered in this context for the UK operations were employment legislations, taxation legislations and anti-fraud, bribery and corruption legislation. We also considered compliance with local legislation for the charity’s overseas operating segments. 

Auditing standards limit the required audit procedures to identify non-compliance with these laws and regulations to enquiry of the Trustees and other management and inspection of regulatory and legal correspondence, if any. 

We identified the greatest risk of material impact on the financial statements from irregularities, including fraud, to be within the timing of recognition of income and the override of controls by management. Our audit procedures to respond to these risks included enquiries of management, internal audit 

and the trustees about their own identification and assessment of the risks of irregularities, sample testing on the posting of journals, reviewing regulatory correspondence with the Charity Commission, review of internal audit reports, review of donor audit reports and reading minutes of meetings of those charged with governance. 

Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. For example, the further removed non-compliance with 

laws and regulations (irregularities) is from the events and transactions reflected in the financial statements, the less likely the inherently limited procedures required by auditing standards would identify it. In addition, as with any audit, there remained a higher risk of non-detection of irregularities, as these may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls. We are not responsible for preventing non-compliance and cannot be expected to detect non-compliance with all laws and regulations. 

## **Use of our report** 

This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are 

required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed. 


## **Naziar Hashemi** 

Senior Statutory Auditor For and on behalf of Crowe U.K. LLP Statutory Auditor London 

27th March 2026 

## Statement of **Financial Activities** 

## **Year to 30 September 2025** 

## **(incorporating income and expenditure account)** 

||Notes<br>Unrestricted<br>funds<br>£’000<br>Restricted<br>funds<br>£’000<br>Total<br>2025<br>funds<br>£’000<br>Unrestricted<br>funds<br>£’000<br>Restricted<br>funds<br>£’000<br>Total<br>2024<br>funds<br>£’000<br>**Income and expenditure**<br>**Income from:**<br> <br>Donations and legacies<br>6,264<br>989<br>7,253<br>7,385<br>3,164<br>10,549<br>Investments<br>170<br>—<br>170<br>279<br>—<br>279<br>Charitable activities<br>1<br>12,807<br>83,836<br>96,643<br>15,564<br>90,127<br>105,691<br>**Total income**<br>19,241<br>84,825<br>**104,066**<br>**23,228**<br>**93,291**<br>**116,519**<br>**Expenditure on:**<br>Raising funds<br>5,336<br>—<br>5,336<br>7,419<br>—<br>7,419<br>Charitable activities<br>Overseas programming<br>Health<br>1,042<br>22,248<br>23,290<br>2,263<br>31,037<br>33,300<br>Safety<br>1,545<br>31,154<br>32,699<br>1,961<br>28,956<br>30,917<br>Education<br>929<br>8,883<br>9,812<br>798<br>7,182<br>7,980<br>Economic wellbeing<br>918<br>17,015<br>17,933<br>1,113<br>22,744<br>23,857<br>Power<br>120<br>2,466<br>2,586<br>375<br>1,670<br>2,045<br>Multi-sector programming / other<br>9,099<br>2,474<br>11,573<br>9,020<br>2,145<br>11,165<br>UK programming<br>UK RAI<br>250<br>1,437<br>1,687<br>138<br>2,533<br>2,671<br>Total charitable activities<br>3<br>13,903<br>85,677<br>99,580<br>15,668<br>96,267<br>111,935<br>**Total expenditure**<br>**4**<br>**19,239**<br>**85,677**<br>**104,916**<br>**23,087**<br>**96,267**<br>**119,354**<br>**Net (deficit)/income for the year**<br>**before transfers**<br>2<br>**(852)**<br>**(850)**<br>**141**<br>**(2,976)**<br>**(2,835)**<br>Transfers<br>11<br>74<br>(74)<br>— <br>—<br>—<br>**—**<br>**Net movement in funds**<br>76<br>**(926)**<br>**(850)**<br>**141**<br>**(2,976)**<br>**(2,835)**<br> <br> <br>**Balances brought forward**<br>**at 1 October 2024**<br>5,615<br>1,389<br>7,004<br>5,474<br>4,365<br>9,839<br>**Balances carried forward**<br>**at 30 September 2025**<br>**5,691**<br>**463**<br>**6,154**<br>**5,615**<br>**1,389**<br>**7,004**|
|---|---|



All of the charity’s activities derived from continuing operations during the above two financial periods. All recognised gains and losses are included in the statement of financial activities. 

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## Balance **Sheet** 

## **As at 30 September 2025** 

||Notes<br>**2025**<br>**£’000**<br>2024<br>£’000|
|---|---|
||**Fixed assets**<br>Tangible assets<br>7<br>**64**<br>**118**<br>**Current assets**<br>Debtors<br>9<br>**35,027**<br>**40,771**<br>Cash at bank and in hand<br>**6,443**<br>**6,884**<br>**Total current assets**<br>**41,470**<br>**47,655**<br>**Current liabilities**<br>Creditors: amounts falling due within one year<br>10<br>**(35,245)**<br>**(40,654)**<br>**Net current assets**<br>**6,225**<br>**7,001**<br>**Total assets less current liabilities**<br>**6,289**<br>**7,119**<br>Provision for liabilities and charges<br>**(135)**<br>**(115)**<br>**Net assets**<br>**6,154**<br>**7,004**<br>**Accumulated funds**<br>Unrestricted funds<br>**5,691**<br>**5,615**<br>Restricted funds<br>11<br>**463**<br>**1,389**<br>**Total funds**<br>**6,154**<br>**7,004**|



Approved and authorised for issue by and signed on behalf of the trustees: 



**Martin Hyman** Chair of the Audit and Governance Committee 

**Dr. Titilola Banjoko** Chair 

## Statement of **Cash Flows** 

## **Year to 30 September 2025** 

||Notes<br>**2025**<br>**£’000**<br>2024<br>£’000<br>**Cash flows from operating activities:**<br> <br>Net cash(used in)operatingactivities<br>A<br>**(637) **<br>(7,352)<br> <br>**Cash flows from investing activities:**<br> <br>Investment income<br>**170**<br>279<br>Purchase of tangible fixed assets<br>— <br>—<br>**Net cash from investing activities**<br>**170**<br>279<br> <br> <br>**Change in cash and cash equivalents in the year**<br>**(467)**<br>(7,073)<br>**Cash and cash equivalents at 1 October 2024**<br>B<br>**6,884**<br>14,198<br>**Change in cash and cash equivalents due to exchange rate movements**<br>**26**<br>(241)<br>**Cash and cash equivalents at 30 September 2025**<br>B<br>**6,443**<br>6,884|
|---|---|
|||
|||



## **Notes to the statement of cash flows for the year to 30 September 2025** 

**A Reconciliation of net movement in funds to net cash provided by (used in) operating activities** 

||**2025**|2024|
|---|---|---|
||**£’000**|£’000|
|**Net movement in funds (as per the statement of financial activities)**|**(852)**|(2,835)|
|**Adjustments for:**|||
|Depreciation charge|**54**|53|
|Investment income and interest receivable|**(170)**|(279)|
|Exchange rate movements|**(26)**|241|
|Decrease in debtors|**5,746**|16,136|
|Decrease in creditors|**(5,389) **|(20,668)|
|**Net cash (used in) operating activities**|**(637)**|(7,352)|



## **B Analysis of cash and cash equivalents** 

|**alysis of cash and cash equivalents**|||
|---|---|---|
||**2025**|<br>2024|
||**£’000**|<br>£’000|
|Cash at bank and in hand|**6,443**|<br>6,884|
|**Total cash and cash equivalents**|**6,443**|<br>6,884|



## **C Analysis of changes in net debt** 

International Rescue Committee, U.K. Company number 03458056 Approved by the trustees on 19[th] March 2026 

|**alysis of changes in net debt**||||||||
|---|---|---|---|---|---|---|---|
|||||||**At 30**||
||At|1|October||Other non-cash|**September**||
||||2024|Cash flows|changes|**2025**||
||||£’000|£’000|<br>£’000|**£’000**||
|**Total cash and cash equivalents**|||6,884|(467)|26|**6,443**||



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## Principal **Accounting Policies** 

## **Year to 30 September 2025** 

- the treatment of deferred income balances relating to performance-related grants and contracts as monetary liabilities; 

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the accounts are laid out below. 

- the judgement that expenditure incurred on performance-related grants and contracts is a reliable basis for estimating the right to receive payment for the work performed; 

## **Basis of preparation** 

These accounts have been prepared for the year to 30 September 2025. 

- the judgement that, subject to any evidence to the contrary, all expenditure incurred under a signed funding agreement is recoverable from funders; 

The accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant accounting policies below or the notes to these accounts. 

- the judgement that there is no provision required for disallowed expenditure under donor funding agreements (see note 16); 

The accounts have been prepared in accordance with Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (Charities SORP FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the Charities Act 2011 and the Companies Act 2006 and United Kingdom Generally Accepted Accounting Practice. 

- estimates in respect of accrued expenditure; 

- the allocation of office overheads and governance costs between charitable expenditure categories; and 

- estimating the useful economic life of tangible fixed assets. 

## **Assessment of going concern** 

The charity constitutes a public benefit entity as defined by FRS 102. 

The trustees have assessed whether the use of the going concern assumption is appropriate in preparing these accounts. The trustees have made this assessment in respect of a period of one year from the date of approval of these accounts. 

The accounts are presented in sterling and are rounded to the nearest thousand. 

## **Critical accounting estimates and** 

The trustees are of the opinion that the charity will have sufficient resources to meet its liabilities as they fall due. The most significant areas of judgement that affect items in the accounts are detailed above. 

## **areas of judgement** 

Preparation of the accounts requires the trustees and management to make significant judgements and estimates. 

On January 24, 2025 the United States Government began taking a number of actions to implement a variety of Executive Orders impacting their funding of foreign aid. Whilst IRC UK receives no funding 

The items in the accounts where these judgements and estimates have been made include: 

from the US government, IRC NY., who provide core financial support to IRC UK, were significantly affected and this led to a significant decline in IRC NY’s funding and program activities. 

Despite this, strong private fundraising results, combined with extensive cost control measures, significantly strengthened both IRC NY and IRC UK’s financial position. As a result, IRC NY ended FY2025 with strong liquidity, which is expected to be able to be maintained and continue to support IRC UK’s operations. 

The ongoing global economic downturn and continued rising cost of living on the charity in the financial year have also been considered, and the trustees have concluded that despite the continuing longerterm uncertainty of global economic conditions and funding sources, the going concern assumption remains appropriate. 

The other most significant areas that affect the carrying value of the assets held by the charity are compliance risks in relation to restricted grants, funding pipelines and reserves. 

The trustees therefore have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future, being at least twelve months from the date of approval of these financial statements, and are not aware of any other material uncertainties which may adversely affect the organisation. Accordingly, the financial statements continue to be prepared on the going concern basis. 

## **Subsidiary company** 

The results of the charity’s subsidiary, IRC UK Trading Limited, have not been consolidated due to immateriality, as permitted under section 402 of the Companies Act 2006. The company was dormant during the year. 

## **Income recognition** 

All income is accounted for when IRC UK is entitled to the funds, the amount can be quantified and receipt of the funds is probable. Where income is received in advance of providing goods and/or services, it is deferred until IRC UK becomes entitled to the income. 

Grants and income from government and other agencies have been included as income from activities in furtherance of the charity’s objectives, as these amount to support for specific activities and specifically outline the goods and services to be provided to beneficiaries. This includes income received in relation to DEC appeals. Income from individuals and other private organisations has been included as donations. 

For performance-related grants and contracts, in the absence of specific milestones to determine entitlement, income is recognised to the extent that resources have been committed to the specific programme, as this is deemed to be a reliable estimate of the right to receive payment for the work performed. In this case, cash received in excess of expenditure is included as a creditor (as deferred income) and expenditure in excess of cash included as a debtor (as accrued income). 

When income is received as a result of lotteries and raffles run by IRC UK, these are treated as unrestricted funds under other trading income. 

Income from appeals including those received through the Disasters Emergency Committee (DEC) appeal is recognised in full in line with FRS102 and any unspent donations are carried forward under restricted reserves. 

IRC NY core funding is included within income from charitable activities. The amount provided is based on operational need and reflects, but is not tied to, the unrestricted funding from grants generated by IRC UK for the IRC network. 

Donations are recognised when receivable. Donations are only accrued where the donor has confirmed the donation in writing, receipt is considered probable and there is no stipulation that the donation is being made towards activity that is taking place in a future accounting period. 

## **Interest receivable** 

IRC UK allocates interest to restricted funds where funds relate to long-term projects and where the interest receivable is significant in relation to the funds held and in accordance with donor regulations. 

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## **Expenditure recognition** 

Expenditure is included when incurred and includes attributable VAT, where this cannot be recovered. 

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to make a payment to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. 

## **Expenditure allocation** 

Expenditure comprises the following: 

- The costs of raising funds represent the salaries, direct costs and overheads associated with generating income. 

- The costs of charitable activities, which comprise expenditure on the charity’s primary charitable purpose, i.e. overseas programme operations. These include support costs, which represent the costs incurred by UK based staff providing support for IRC UK’s international programmes. 

- Support costs include management, policy and advocacy work, supervision, governance costs and technical support for IRC UK’s emergency and development programmes. Governance costs comprise the costs which are directly attributable to the management of the charity’s assets and the necessary legal and organisational procedures for compliance with statutory and governance requirements. 

The majority of costs are directly attributable to specific activities. Staff costs are apportioned to the groups of costs listed above on the basis of time spent. Other non-directly attributable costs are allocated on the basis of apportioned staff time. 

Support cost not attributable to a specific activity have been allocated on a basis consistent with the identified costs drivers for the costs category, such as staff head count, floor space and expenditure. 

## **Foreign currency** 

Monetary assets and liabilities are translated into sterling at the rates of exchange ruling at the balance 

sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of the transaction. 

Foreign currency risk is managed by holding restricted donor funds in the grant reporting currency if these are in USD, EUR or GBP in the UK, the US or the field, until close to the spending date or funds are converted into USD, the official expenditure currency for IRC globally, at the time of receipt. IRC UK also enters into forward contracts to manage risks associated with certain donor currencies.  Foreign currency cash, funds held overseas, grants receivable, programme creditors and deferred income balances for performance-related programme funding are treated as monetary assets and liabilities. These items are retranslated at the balance sheet date as they represent actual funds receivable, balances in hand to fund specific programmes and committed expenditure under those programmes, measured in the underlying donor currency. Generally, the gains and losses on the debit balances (cash, funds held overseas, grants receivable, programme debtors) offset those on the credit balances (programme creditors, deferred income). 

- In some circumstances, if a net currency gain arises it will be refunded to the donor; if a net currency loss arises, it will result in a charge of excess project expenditure to unrestricted funds and be recorded in the SOFA. 

## **Leased assets** 

Rentals applicable to operating leases under which substantially all of the benefits and risks of ownership remain with the lessor are charged on a straight-line basis over the lease term. 

## **Tangible fixed assets** 

All assets purchased for use in the UK office and costing more than £1,500 are capitalised at cost including incidental expenses of acquisition. 

Depreciation is provided at the following annual rates on a straight-line basis in order to write off the cost of each asset over its estimated useful life: 

- Equipment, including computer equipment – five years 

- Leasehold improvements - over the remaining discounted to the present value of the future cash life of the lease up to a maximum of ten years receipt where such discounting is material. Within debtors are donor funds held overseas which are 

- • Fixtures and fittings - four years not yet spent. 

Items purchased for use in programmes overseas and with a useful life beyond the duration of the programme activities are either: 

## **Cash at bank and in hand** 

   - Cash at bank and in hand represents such accounts and instruments that are available on demand or have a maturity of less than three months from the date of acquisition. Deposits for more than three months but less than one year have been disclosed as short-term deposits. Cash placed on deposit for more than one year is disclosed as a fixed asset investment. 

- charged in full to charitable expenditure when purchased, in accordance with the donor regulations; or 

- purchased with IRC unrestricted funds and depreciation charged to the donor funding the specific programme (if allowed). 

Unless the donor specifies otherwise, depreciation costs charged to donors are calculated on a straightline method as above, over its estimated useful life: 

## **Creditors and provisions** 

   - Creditors and provisions are recognised when there is an obligation at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Creditors and provisions are recognised at the amount the charity anticipates it will pay to settle the debt. They have been discounted to the present value of the future cash payment where such discounting is material. Within creditors are programme costs spent by IRC NY and which are awaiting funds from IRC UK. 

- for vehicles and equipment, the useful life is always three years 

- for land and buildings, and leasehold improvements, the useful life is from three to a maximum of ten years but it cannot exceed the maximum period left on the lease. 

## **Financial instruments** 

Basic financial assets and liabilities such as shortterm debtors, creditors and bank balances are initially recognised at fair value less any impairment and transaction costs and subsequently measured at their settlement value. 

## **Fund accounting** 

The general fund comprises those monies that may be used towards meeting the charitable objectives of the charity and applied at the discretion of the trustees. 

To mitigate the impact of foreign exchange losses, forward contracts are taken out to ensure that a proportion of future transactions are guaranteed at a pre-agreed rate. The forward contracts are derivative instruments and are initially measured at fair value on the date taken out. They are subsequently measured at fair value through the statement of financial activities, at the balance sheet date. The contracts are carried as assets when the fair value is positive and as liabilities when the fair value is negative. 

Restricted funds comprise monies raised for, or their use restricted to, a specific purpose, or contributions subject to donor-imposed conditions. 

## **Employee Benefits** 

IRC UK contributes to a defined contribution pension scheme in the UK and contributions for the year are charged in the Statement of Financial Activities as they fall due. The scheme is operated by Scottish Widows. 

## **Debtors** 

Debtors are recognised at their settlement amount, less any provision for non-recoverability. Prepayments are valued at the amount prepaid. They have been 

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## Notes to the **Financial Statements** 

## **1. Charitable activities** 

|**1. Charitable activities**|||||
|---|---|---|---|---|
||Unrestricted|Restricted|**Total**||
||funds|funds|**2025**||
||£’000|£’000|**£’000**||
|**Income from government, foundations and other public donors**|||||
|Agence Française de Développement (AFD)|—|4,910|4,910||
|Children's Investment Fund Foundation|—|198|198||
|Disaster Emergency Committee|—|3,966|3,966||
|FCDO|—|29,344|29,344||
|French Crisis and Support Centre (CDCS)|—|2,052|2,052||
|Home Office|—|831|831||
|Irish Aid|—|6,101|6,101||
|Islamic Relief|—|287|287||
|Minderoo Foundation|—|319|319||
|Ministry of Foreign Affairs, Denmark|—|1,605|1,605||
|Norwegian Royal Ministry of Foreign Affairs|—|601|601||
|Porticus|—|302|302||
|Quadrature Climate Foundation|—|738|738||
|Swedish International Development Cooperation Agency (SIDA)|—|27,685|27,685||
|Swiss Agency for Development & Cooperation (SDC)|—|1,788|1,788||
|UBS Optimus Foundation|—|1,031|1,031||
|Others|—|2,078|2,078||
|**Total grants**|—|83,836|**83,836**||
|Unrestricted income fromgrants|12,807|—|**12,807**||
|**2025 Total funds**|12,807|83,836|**96,643**||



## **1. Charitable activities** (continued) 

|**1. Charitable activities**(continued)|||||
|---|---|---|---|---|
||Unrestricted|Restricted|**Total**||
||funds|funds|**2024**||
||£’000|£’000|**£’000**||
|**_Income from government, foundations and other public donors_**|||||
|_Agence Française de Développement (AFD)_|_—_|_5,891_|**_5,891_**||
|_American Express Foundation_|_—_|_524_|**_524_**||
|_Asylum, Migration and Integration Fund_|_—_|_508_|**_508_**||
|_Children's Investment Fund Foundation_|_—_|_527_|**_527_**||
|_Disaster Emergency Committee_|_—_|_6,691_|**_6.691_**||
|_Europeaid_|_—_|_1,712_|**_1,712_**||
|_FCDO_|_—_|_21,630_|**_21,630_**||
|_French Crisis and Support Centre (CDCS)_|_—_|_4,953_|**_4,953_**||
|_Home Office_|_—_|_1,122_|**_1,122_**||
|_Irish Aid_|_—_|_6,618_|**_6,618_**||
|_Minderoo Foundation_|_—_|_373_|**_373_**||
|_Norwegian Agency for Development Cooperation (NORAD)_|_—_|_786_|**_786_**||
|_Norwegian Royal Ministry of Foreign Affairs_|_—_|_602_|**_602_**||
|_Oak Foundation_|_—_|_419_|**_419_**||
|_Porticus_|_—_|_440_|**_440_**||
|_Swedish International Development Cooperation Agency (SIDA)_|_—_|_31,085_|**_31,085_**||
|_Swiss Agency for Development & Cooperation (SDC)_|_—_|_2,855_|**_2,855_**||
|_UBS Optimus Foundation_|_—_|_1,480_|**_1,480_**||
|_US Agency for International Development (USAID)_|_—_|_597_|**_597_**||
|_Other Trusts and Foundations_|_—_|_1,314_|**_1,314_**||
|**_Total grants_**|_—_|_90,127_|**_90,127_**||
|_Unrestricted income fromgrants_|_15,564_|_—_|**_15,564_**||
|**_2025 Total funds_**|_15,564_|_90,127_|**_105,691_**||



IRC UK acknowledges funding from specific donors in note 16. 

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## **2. Analysis of expenditure from unrestricted funds** 

||Raising|Charitable|**Total**|**Total**|
|---|---|---|---|---|
||funds|activities|**2025**||
||£’000|£’000|**£’000**||
|**Direct costs**|||||
|Staff costs|3,055|10,046|<br>**13,101**||
|Direct costs|2,059|1,032|<br>**3,091**||
|**Total direct costs**|5,114|11,078|<br>**16,192**||
|**Support costs**|||||
|Staff costs|139|1,770|<br>**1,909**||
|General support costs|82|1,036|<br>**1,118**||
|Travel, transport and accommodation|1|20|<br>**21**||
|**Total support costs**|222|2,826|<br>**3,048**||
||||||
|**Total costs**|**5,336**|**13,904**|<br>**19,240**||



||_Raising_|_Charitable_|**_Total_**|**_Total_**|
|---|---|---|---|---|
||_funds_|_activities_|**_2024_**||
||_£’000_|_£’000_|**_£’000_**||
|**_Direct costs_**|||||
|_Staff costs_|_4,023_|_11,337_|<br>**_15,360_**||
|_Direct costs_|_3,132_|_838_|<br>**_3,970_**||
|**_Total direct costs_**|**_7,155_**|**_12,175_**|<br>**_19,330_**||
|**_Support costs_**|||||
|_Staff costs_|_167_|_2,210_|<br>**_2,377_**||
|_General support costs_|_94_|_1,236_|<br>**_1,330_**||
|_Travel, transport and accommodation_|_3_|_47_|<br>**_50_**||
|**_Total support costs_**|**_264_**|**_3,493_**|**_3,757_**||
||||||
|**_Total costs_**|**_7,419_**|**_15,668_**|<br>**_23,087_**||



Support costs include the costs of general administration and management, allocated to raising funds and charitable activities on the basis of the proportion of staff time attributable to those categories. Support costs charged to the category of charitable activities are further allocated across individual activities or sectors on the basis of proportional direct expenditure incurred on those activities during the year (see note 3). 

Staff costs include training and recruitment costs and exclude any staff costs charged to restricted funds. 

## 3. **Charitable activities** 

|3.**Charitable activities**|||||
|---|---|---|---|---|
||||||
||Activities||||
||undertaken|_Support_|<br>**Total**||
||directly|_costs_|<br>**2025**||
||£’000|_£’000_|**£’000**||
|**Overseas programming**|||||
|Health|22,629|661|<br>**23,290**||
|Safety|31,771|928|<br>**32,699**||
|Education|9,534|278|<br>**9,812**||
|Economic Wellbeing|17,424|509|<br>**17,933**||
|Power|2,513|73|<br>**2,586**||
|Other|11,245|328|<br>**11,573**||
|**UK Programming**|||||
|UK Resettlement,Asylum and Integration|1,639|48|<br>**1,687**||
|**Total funds**|**96,755**|**2,825**|<br>**99,580**||




**----- Start of picture text -----**<br>
Activities  Total<br> undertaken  Support  2024<br>directly  costs  £’000<br>£’000 £’000<br>Overseas programming<br> Health  32,261 1,040 33,301<br> Safety  29,952 965 30,917<br> Education  7,731 249 7,980<br> Economic Wellbeing  23,113 744 23,857<br> Power  1,981 64 2,045<br> Other  10,816 348 11,164<br>UK Programming<br> UK Resettlement, Asylum and Integration  2,588 83 2,671<br>Total funds  108,442 3,493 111,935<br>**----- End of picture text -----**<br>


Support costs are allocated across charitable activities in proportion to activities undertaken directly. Support costs include management, policy and advocacy work, supervision, and technical support for IRC UK’s emergency and development programmes. 

## **4. Net movement in funds** 

|This is stated after charging:|||
|---|---|---|
||**2025**|2024|
||**£’000**|£’000|
|Staff costs (note 5)|**16,336**|**19,277**|
|Statutory auditor’s remuneration (current year)|**64**|**62**|
|Statutory auditor’s remuneration (prior year)|_—_|**40**|
|Non-audit services paid to statutory auditors|**17**|**13**|
|Depreciation|**54**|**53**|
|Operatinglease charges(note 12)|**272**|**259**|



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## **5. Staff costs and trustees’ remuneration** 

|**5. Staff costs and trustees’ remuneration**|||
|---|---|---|
||**2025**|2024|
||**£’000**|£’000|
|Wages and salaries|**12,900**|**15,729**|
|Social security|**1,650**|**1,806**|
|Defined pension contributions|**704**|**773**|
|Severance costs|**1,082**|**969**|
|**Total**|**16,336**|**19,277**|



Included in staff costs are the costs of technical unit and other staff on IRC UK payroll but funded from IRC NY budget (see note 13). The number of employees who earned £60,000 per annum or more (including taxable benefits but excluding pension and national insurance contributions) during the year was as follows: 

||**2025**|2024|
|---|---|---|
||**No.**|No.|
|£60,001 - £70,000|**44**|**49**|
|£70,001 - £80,000|**20**|**19**|
|£80,001 - £90,000|**12**|**12**|
|£90,001 - £100,000|**8**|**12**|
|£100,001 - £110,000|**1**|**4**|
|£110,001 - £120,000|**_2_**|**_—_**|
|£120,001 - £130,000|**1**|**4**|
|£130,001 - £140,000|**_—_**|**2**|
|£140,001 - £150,000|**_—_**|**_—_**|
|£150,001 - £160,000|**_—_**|**1**|



No trustee received any remuneration for services as a trustee (2024 - £nil). Expenses amounting to £133 (2024 - £393) were paid to or on behalf of trustees, for reimbursement of travel costs. 

The total employment costs, including employers’ pension and social security contributions, of the key management personnel of the charity as defined under Governance Structure and Management, was £585,103 (2024 – £482,882). 

The average number of UK employees during the year, calculated on an average headcount basis and analysed by function, was as follows: 

## **7. Tangible fixed assets** 

|**7. Tangible fixed assets**|||||
|---|---|---|---|---|
|||Furniture,|||
||Computer|fixtures and|<br>Leasehold||
||equipment|equipment|<br>improvements|**Total**|
||£’000|<br>£’000|<br>£’000|<br>**£’000**|
|**Cost**|||||
|At 1 October 2024|10|97|<br>362|**469**|
|Additions|—|—|<br>—|**—**|
|Disposals|—|—|<br>—|—|
|At 30 September 2025|10|97|<br>362|**469**|
|**Depreciation**|||||
|At 1 October 2024|9|84|<br>258|**351**|
|Charge for year|1|5|<br>48|**54**|
|Disposals|—|—|<br>—|—|
|At 30 September 2025|10|89|<br>306|**405**|
|**Net book values**|||||
|At 30 September 2025|—|8|<br>56|**64**|
|At 30 September 2024|1|13|<br>104|**118**|



## **8. Investments** 

IRC UK owns 100% of the issued ordinary shares of IRC UK Trading Limited, a company incorporated in England and Wales (Company Registration Number 07170021). The principal activities of the subsidiary are to manage the trading activities of IRC UK. The IRC UK Trading Limited was dormant in the year. 

## **9. Debtors** 

|**9. Debtors**|||
|---|---|---|
||**2025**|2024|
||**£’000**|£’000|
|Funds held overseas|**25,553**|**29,627**|
|Grants receivable|**7,550**|**8,140**|
|Other debtors andprepayments|**1,924**|**3,004**|
||**35,027**|**40,771**|



||**2025**|2024|
|---|---|---|
||**No.**|No.|
|Fundraising and donor development|**14**|**16**|
|Programme delivery|**177**|**217**|
|Programme support|**22**|**21**|
|Management and administration|**14**|**13**|
||**227**|**267**|



## **6. Taxation** 

IRC UK is a registered charity and therefore is not liable to corporation tax on income derived from its charitable activities, as it falls within the exemptions available to registered charities. 

**Rescue.org/UK** 

**66** 

**67** 



## **10. Creditors: amounts falling due within one year** 

|**10. Creditors: amounts falling due within one year**|||
|---|---|---|
||**2025**|2024|
||**£’000**|£’000|
|Programme creditors|**8,600**|**9,060**|
|Deferred income|**25,400**|**29,748**|
|Other creditors and accruals|**1,246**|**1,846**|
||**35,246**|**40,654**|
||||
||**2025**|2024|
|**Reconciliation of movements in deferred income:**|**£’000**|£’000|
|Carrying amount 1 October 2024|**29,748**|**44,062**|
|Amounts released during the year|**(29,748)**|**(44,062)**|
|Income deferred in the currentyear|**25,400**|**29,748**|
|Carryingamount at 30 September 2025|**25,400**|**29,748**|



|**Provision for liabilities and charges**|**2025**|2024|
|---|---|---|
||**£’000**|£’000|
|Provision for liabilities and charges|115|96|
|Utilised during the year|—|—|
|Additions duringtheyear|19|19|
|**Carrying amount at 30 September 2025**|**134**|**115**|



## **11. Restricted funds** 

|**11. Restricted funds**|||||||
|---|---|---|---|---|---|---|
||||||||
||At 1|||Transfers|**At 30**||
||October|||(to)/from|**September**||
||2024|Income|Expenditure|unrestricted|**2025**||
||£’000|£’000|<br>£’000|£’000|**£’000**||
|Asia|369|5,982|(6,120)|(217)|**14**||
|Central Africa|—|5,588|(5,588)|—|**—**||
|East Africa|12|17,921|(17,922)|—|**11**||
|West Africa|—|6,458|<br>(6,457)|—|**1**||
|Middle East and North Africa|117|20,656|(20,863)|127|**37**||
|Europe|62|5,940|(6,085)|6|**(77)**||
|Latin America|—|1,267|(1,267)|—|**—**||
|Technical Excellence Unit / multi-region|829|21,013|(21,375)|10|**477**||
|**Total restricted funds**|**1,389**|**84,825**|<br>**(85,677) **|**(74)**|**463**||



Contained within restricted reserves for work within European programs are negative reserve balances of £0.1m due to temporary timing differences in the recognition of income and expenditure between IRC UK and IRC NY. The balance does not represent a funding shortfall and is expected to unwind in the 2026 financial year. 

||_At 1_<br>_October_<br>_2022_<br>_£’000_<br>_Income_<br>_£’000_<br>_Expenditure_<br>_£’000_<br>_Transfers_<br>_(to)/from_<br>_unrestricted_<br>_£’000_<br>**_At 30_**<br>**_September_**<br>**_2024_**<br>**_£’000_**<br>_Asia_<br>_74_<br>_7,714_<br>_(7,419)_<br>_—_<br>_369_<br>_Central Africa_<br>_—_<br>_9,550_<br>_(9,550)_<br>_—_<br>_—_<br>_East Africa_<br>_16_<br>_16,821_<br>_(16,825)_<br>_—_<br>_12_<br>_West Africa_<br>_—_<br>_8,164_<br>_(8,164)_<br>_—_<br>_—_<br>_Middle East and North Africa_<br>_1,616_<br>_20,025_<br>_(21,524)_<br>_—_<br>_117_<br>_Europe_<br>_2,226_<br>_7,961_<br>_(10,125)_<br>_—_<br>_62_<br>_Latin America_<br>_—_<br>_3,980_<br>_(3,980)_<br>_—_<br>_—_<br>_Technical Excellence Unit / multi-region_<br>_433_<br>_19,076_<br>_(18,680)_<br>_—_<br>_829_<br>**_Total restricted funds_**<br>_4,365_<br>_93,291_<br>_(96,267)_<br>_—_<br>_1,389_|
|---|---|



**Rescue.org/UK 69** 

**68** 



## **12. Operating leases** 

The charity had commitments in respect of non-cancellable operating leases of property which fall due: 

||**2025**<br>**£’000**<br>2024<br>£’000<br>Within one year<br>**268**<br>**272**<br>Within two to five years<br>**44**<br>**305**<br>**312**<br>**577**|
|---|---|



## **13. Connected charities and related parties** 

IRC UK is an independent entity governed by its Board of Trustees. 

IRC UK is a member of an international network of agencies referred to collectively as the International Rescue Committee (IRC). IRC UK is affiliated with the International Rescue Committee Inc, (‘IRC NY’), a not-for-profit agency based in New York, USA; the International Rescue Committee Belgium ASBL (‘IRC BE’), based in Brussels; the International Rescue Committee Deutschland (gGmbH) (‘IRC DE’); the International Rescue Committee Sverige Insamlingsstiftelse (‘IRC SV’) in Sweden and associated agencies and offices worldwide. 

The overseas activities of IRC UK are carried out through the regional and country offices of the IRC, 

under contract with IRC UK, and supervised by IRC UK staff. 

During the year, income of £12,808k (2024 - £15,564k) was recognised from IRC NY, of which £1,809k (2024 - £3,552k) was unrestricted budgeted funding and £10,999k (2024 - £12,012k) was the reimbursement of employment costs of UK based global staff. 

Due to the international nature of the organisations’ operations, certain salaries and costs are paid by IRC NY and IRC BE and then reimbursed by IRC UK, and vice versa. At 30 September 2025, £1,387k (2024 - £2,448k) was owed by IRC NY to IRC UK and nil (2024 – nil) by IRC UK to IRC BE in relation to such reimbursements. 

At the year end, funds held by IRC offices overseas, which related to IRC UK programmes and are included within debtors in accordance with IRC UK accounting policies, totalled £25,552k (2024 - £29,627k). Funds owed to IRC overseas offices in relation to monies already disbursed totalled £8,600k (2024 - £9,060k). During the year a total of £80,746k was remitted to IRC overseas offices (2024 - £94,164k). 

IRC NY has agreed to support the fulfilment of matching fund obligations of projects that have been approved under IRC network procedures, as well as to guarantee any expenditure which is disallowed by donors on these projects. At the year-end nothing (2024 - £70k) was owed by IRC NY to IRC UK in relation to disallowable expenditure on grants. 

Included within donations and legacy income on the statement of financial activities are donations of £36,759 from IRC UK trustees (2024 - £43,284). No trustee had any beneficial interest in any contract with the charity during the year. 

## **14. Project commitments** 

As at 30 September 2025, IRC UK was committed to expenditure on ongoing and future programmes totalling £131.6m (2024 - £138.9m). Funding agreements are in place for all the aforementioned programmes. 

||Project title<br>Contract<br>Value<br>£’000<br>Funds spent<br>to date<br>£’000<br>**Future**<br>**committed**<br>**amounts**<br>**£’000**<br>What Works to Prevent Violence: Impact at Scale. Programme Design and<br>Innovation<br>45,500<br>13,460<br>32,040<br>Education Research in Conflict and Protracted Crisis (ERICC)<br>19,500<br>11,555<br>7,945<br>Responding to the needs of Women and Children in Yemen<br>14,177<br>12,097<br>2,080<br>Feminist Solidarity Fund (FSF)<br>8,731<br>5,506<br>3,225<br>Womens Integrated Sexual Health - WISH Dividends - East and Southern<br>Africa<br>8,700<br>211<br>8,489<br>Building Local Resilience in Syria (BLRS)<br>7,973<br>6,627<br>1,346<br>Humanitarian Assistance and Resilience Building in Somalia (HARBS)<br>6,736<br>2,219<br>4,517<br>Autonomisation sociale des femmes tchadiennes par l’accès aux services de<br>santé et la prise en compte des violences basées sur le genre<br>5,675<br>5,597<br>78<br>Life Saving MPCA proposal<br>5,000<br>-<br>5,000<br>Partnering for Resilience to Emergencies through Transformation of SRHR<br>(PRET-SRHR)<br>4,740<br>2,337<br>2,403<br>Ethiopia Rapid Response Mechanism (ET-RRM) funded by FCDO<br>4,644<br>-<br>4,644<br>« Amélioration des conditions de vie des femmes et filles dans les régions du<br>Guéra et Wadi-Fira » Phase 2<br>4,584<br>228<br>4,356<br>RAI UK Hampshire Resettlement Support Service<br>4,395<br>1<br>4,394<br>GAASHAAN - Sustainable Humanitarian Response and Prevention to<br>Protection and GBV risks in Somalia<br>4,232<br>1,538<br>2,694<br>Otherprojects(under 4m contract value)<br>71,827<br>23,465<br>48,362<br>216,414<br>84,841<br>131,573|
|---|---|



## **15. Analysis of net assets between funds** 

||Unrestricted|Restricted|**Total**||
|---|---|---|---|---|
|**Fund balances at 30 September 2025 are represented by:**|funds<br>£’000|funds<br>£’000|**2025**<br>**£’000**||
|Tangible fixed assets|64|—|**64**||
|Net current assets|5,762|463|**6,225**||
|Provisions|(135)|—|**(135)**||
|**Total net assets**|5,691|463|**6,154**||



||_Unrestricted_<br>|_Restricted_|**_Total_**||
|---|---|---|---|---|
||_funds_|_funds_|**_2024_**||
|**Fund balances at 30 September 2024 are represented by:**|_£’000_|_£’000_|**_£’000_**||
|_Tangible fixed assets_|_118_|_—_|**_118_**||
|_Net current assets_|_5,612_|_1,389_|**_7,001_**||
|_Provisions_|_(115)_|_—_|**_(115)_**||
|**_Total net assets_**|**_5,615_**|**_1,389_**|**_7,004_**||



**Rescue.org/UK** 

**70** 

**71** 



## **16. Acknowledgement of donor contributions to charitable activities** 

IRC UK acknowledges the following contributions from donors included within charitable activities in note 1. 

## Agence Française de Développement (AFD) 

||**Contract Number**|**Programme**|**Cash Received**<br>**EUR**|<br>**Income Recognised**<br>**EUR**|
|---|---|---|---|---|
||**Contract Number**|**Programme**|||
||AFD CML 143201T|Amélioration de l’accès à l’eau potable<br>et des conditions d’hygiène des<br>populations delarégiondeMénaka.|-|<br>(258,697.00)|
||AFD CTD 1222 01 N|Autonomisation sociale des femmes<br>tchadiennes par l’accès aux services<br>de santé et la prise en compte des<br>violences basées sur le genre|-|<br>89,063.03|
||CTD 1225 01 S|Appui au Développement des jeunes<br>enfants dans la province du Lac<br>(ADELAC)|-|<br>32,359.34|
||AFD CZZ 3354 04 F|APCC 2022 “ Appui à la sécurité<br>alimentaire et soutien aux filières<br>protéines végétales dans les pays de la<br>GrandeMurailleVerte»|1,110,720.00|<br>1,588,824.41|
||CZZ3254|Feminist Solidarity Fund (FSF)|5,000,000.00|<br>4,141,378.23|
||CTD 1280 01 T|« Amélioration des conditions de vie<br>des femmes et filles dans les régions<br>du Guéra etWadi-Fira» Phase2|2,625,000.00|<br>264,495.27|
||||8,735,720.00|5,857,423.28|



DG DEVCO (EuropeAid) 

|DG DEVCO (EuropeAid)||||
|---|---|---|---|
|**Contract Number **|**Programme**|**Cash Received EUR **|**Income Recognised EUR **|
|T05.189(T005)|Enhanced Integration of<br>Displaced and Displacement<br>Affected Communities in Ethiopia<br>(EIDDACE)- TigrayRegion|-|<br>(2,957.19)|
|T05-EUTF-HOA-SS-49-03|South Sudan Rural Development:<br>Strengthening Smallholders'<br>ResilienceinGreaterUpper Nile|645,613.59|<br>(521,762.96)|
|EUTF-HOA-UG-68-06|strengthening integrated systems<br>to accelerate access to gender,<br>child, and youth justice|-|<br>(8,016.23)|
|||645,613.59|(532,736.38)|



## FCDO 

|||||**Income Recognised**<br>**GBP**<br> <br>696.61<br> <br>20,960.08<br> <br>9,045.06<br> <br>25,338.49<br>81,696.22<br> <br>36,242.01<br> <br>(259,545.10)<br> <br>(768.16)<br>205,636.94<br> <br>(6.43)<br>2,713,113.20<br> <br>(15.02)<br>(2,016.19)<br>716,351.36<br>341,163.99<br>1,295,791.73<br>491,902.34<br>835,205.84<br> <br>284.08<br>7,343,314.12<br>208,838.86|
|---|---|---|---|---|
||**Contract Number**|**Programme**|**Cash Received**<br>**GBP**|**Income Recognised**<br>**GBP**|
||204603-105/PO<br>40094598|MYHP for Complex Emergencies-RELIEF<br>Consortia Responding to the Evolving and<br>Long-Term IDP Emergencies in the<br>Federally Administered Tribal Areas and<br>Khyber Pakhtunkhwa|-|<br>696.61|
||40092507|Match Funding for the International Rescue<br>Committee UK Appeal 2014/15|-|<br>20,960.08|
||300263|Refugee Children Fund for the Europe|-|<br>9,045.06|
||DRC-4383-IRC|Safety,Support and Solutions-Phase 2|-|<br>25,338.49|
||300036|Saving Lives in Sierra Leone, Phase II|416,372.81|81,696.22|
||35972|MEASURING THE IMPACT OF GBV<br>PROGRAMMES IN EMERGENCIES:<br>TAKINGA LOCAL PERSPECTIVE|-|<br>36,242.01|
||4350|Every Adolescent Girl Empowered and<br>Resilient (EAGER) - Sierra Leone|-|<br>(259,545.10)|
||300432 -<br>102;PO:40117833|Promoting Rights and Supporting Protection<br>Needs in North East Nigeria (ProSPINE+))|-|<br>(768.16)|
||12978|U-LEARN: Uganda Learning, Evidence,<br>Accountability, and Research Network|409,253.38|205,636.94|
||300420-102|Integrated Emergency Support to<br>Afghanistan|-|<br>(6.43)|
||FCDO Project<br>Number: 301209,<br>CARE UK FC:<br>GB872, PID:<br>FCDOGB0003;<br>FCDOGB0004|Building Local Resilience in Syria (BLRS)|3,294,496.32|2,713,113.20|
||300978-105|Humanitarian Assistance and Resilience<br>Building in Somalia (HARBS)|-|<br>(15.02)|
||301527-107|Enhanced Provision of Basic Services in<br>Afghanistan|(2,016.19)|(2,016.19)|
||301223-101|Building Peace and Stability in Iraq|814,129.42|716,351.36|
||205210-292|Strengthening Sustainable Nutrition<br>Services and Resilience for Vulnerable<br>Communitiesin NortheastNigeria (SSNR)|366,257.39|341,163.99|
||300978|Humanitarian Assistance and Resilience<br>Building in Somalia (HARBS)|1,207,122.00|1,295,791.73|
||300554-401|Rohingya Response and National<br>Resilience Programme (RRNRP)|477,318.00|491,902.34|
||17976|GAASHAAN - Sustainable Humanitarian<br>Response and Prevention to Protection and<br>GBV risksinSomalia|1,016,939.71|835,205.84|
||300141-101|Health Financing Technical Support in<br>Sierra Leone|-|<br>284.08|
||301140 - 402|Responding to the needs of Women and<br>Children in Yemen|6,693,187.00|7,343,314.12|
||300405-402|Education Research in Conflict and<br>Protracted Crisis (ERICC) – Strengthening<br>Education in EmergenciesEvidence|303,039.81|208,838.86|
||||||



**Rescue.org/UK** 

**72** 

**73** 



|||||**Income Recognised**<br>**GBP**<br>139,993.95<br>1,092,569.00<br>875,847.00<br>820,753.23<br>340,594.10<br>568,322.21<br>100,702.56<br>152,836.84<br> <br>30,865.96<br> <br>151,524.84<br> <br>3,133.46<br>5,999,613.16<br>4,720,037.70<br>211,006.24<br> <br>13,619.86<br> <br>(2,738.00)<br>60,218.00<br>1,821.53<br>**29,343,951.67**|
|---|---|---|---|---|
||**Contract Number**|**Programme**|**Cash Received**<br>**GBP**|**Income Recognised**<br>**GBP**|
|||Dissemination and Uptake for the ERICC<br>Initiative and Wider Evidence Ecosystem|||
||400175-401|Health Financing Technical Support in<br>Sierra Leone Phase II|221,245.47|139,993.95|
||301539-403|Climate Resilient Education Systems Trial<br>(CREST)|1,066,764.37|1,092,569.00|
||91666S003|Cash, Markets, Capacity Building and<br>Evidence Generation In Support Of<br>Vulnerable, Conflict-Affected Populations In<br>Sudan|875,847.00|875,847.00|
||2024-TZ-001|Improving the protective environment and<br>access to shelter, WASH, education, and<br>livelihoods for refugees and asylum seekers<br>in Nduta and Nyarugusu camps and host<br>communitiesin KigomaRegion.|679,452.23|820,753.23|
|||Emergency FCDO cash response Tawila|340,515.00|340,594.10|
||301223-101|Building Peace and Stability in Iraq (BPSI),<br>Phase III|425,014.00|568,322.21|
||300554-401|Rohingya Response and National<br>Resilience Programme (RRNRP)|131,178.00|100,702.56|
||400037-406|Bridging AQBE Afghanistan Education<br>Programme|117,490.00|152,836.84|
|||Cash Consortium of Sudan - FCDO|-|<br>30,865.96|
||91752S001|Nexus for Durable Solutions Initiative|-|<br>151,524.84|
|||Co-development of a Humanitarian What<br>Works Centre|-|<br>3,133.46|
||PO 10079|What Works to Prevent Violence: Impact at<br>Scale. Programme Design and Innovation|5,094,968.54|5,999,613.16|
||PO10084/ 2020/S<br>182-440816|Education Research in Conflict and<br>Protracted Crisis (ERICC)|3,636,123.07|4,720,037.70|
|||Womens Integrated Sexual Health - WISH<br>Dividends - East and Southern Africa|211,006.24|211,006.24|
||43676|Research in the Context of the Ebola<br>Outbreak in Eastern DRC|-|<br>13,619.86|
|||Advancing GBV Innovations Call|-|<br>(2,738.00)|
||47475|R2HC Annual Funding Call|96,858.20|60,218.00|
|||Self-managed abortion: Barriers and<br>opportunities in humanitarian settings in<br>EastAfrica|34,521.04|1,821.53|
||**Total**||**27,927,082.81**|**29,343,951.67**|
||||||



## Irish Aid Trustees' Certificate of Assurance 

This certificate of assurance is furnished in terms of the requirements of the Irish Department of Public Expenditure and Reform in respect of Grants from the Exchequer Funds. In this regard the trustees confirm that the public money granted was used on accordance with the terms and conditions of the grant. 

Grantor: Minister for Foreign affairs and Trade 

Name of the grant: IRC - Irish Aid Strategic Partnership 

Contract Number: HQHUM/2022/International Rescue Committee 

“Purpose of the grant: Responding effectively and with accountability to women and girls experiencing gender-based violence (GBV) in humanitarian settings (2022-2024)” 

“Amount and term of grant: €3,500,000 from 1 January 2025 to 31 December 2025, including € 252,280 Emergency Response funding from Irish Aid.” 

## **Reconciliation of amounts received, expended and deferred as per table below.** 

|||**EUR**|**GBP**||
|---|---|---|---|---|
||Income received in the current year|3,500,000.00|2,933,854.16||
||Deferred to following year|(1,126,284.24)|(983,336.44)||
||Revaluation|—|<br>(63,650.77)||
||Income recognised in the current year|2,373,715.76|2,014,168.49||
||Unrealised exchange rate difference|—|<br>—||



The income recognised in the current year in the table above relates only to the expenditure for contract IRC HQHUM/2022/InternationalrescueCommittee. Total Irish Aid income recognised in note 1 of £.2m (2024 - £6.6m) includes other projects that were also active in the year. 

The number of employees who earned €60,000 per annum or more (including taxable benefits but excluding pension contributions) during the year was as follows: 

||**2025**<br>**2024**<br>€60,001 – €70,000<br>54<br>43<br>€70,001 – €80,000<br>40<br>37<br>€80,001 – €90,000<br>18<br>25<br>€90,001 – €100,000<br>13<br>13<br>€100,001 – €110,000<br>6<br>9<br>€110,001 – €120,000<br>3<br>9<br>€120,001 – €130,000<br>1<br>3<br>€130,001 – €140,000<br>2<br>1<br>€140,001 – €150,000<br>1<br>2<br>€150,001 – €160,000<br>—<br>4<br>€160,001 – €170,000<br>—<br>—<br>€170,001 – €180,000<br>—<br>—<br>€180,001 – €190,000<br>—<br>1|
|---|---|



During the year, total employer pension contributions were € 806,412 (2024 - 926,121). 

**Rescue.org/UK** 

**74** 

**75** 



We acknowledge the following funding was received from Irish Aid in Ethiopia for the following programmes: 

|||||**Value(€)**<br>1,000,000.00<br>2,000,000.00|
|---|---|---|---|---|
||**Country**|**Contract**|**Project**|**Value(€)**|
||Ethiopia|PETH/2024/lRC UK|Ireland/IRC 2024 Partnership|1,000,000.00|
||Ethiopia|PETH/2024/IRC<br>UK/RRM2.0|Irish Aid funded  RRM 2.0 - Countrywide|2,000,000.00|
||||||



## Swedish International Development Cooperation Agency 

We acknowledge receipt of $27,103,305 from SIDA in the period 1 October 2024 to 30 September 2025 (2024 - $31,158,257) for year 5 of the IRC’s fifth, five-year Humanitarian Framework Agreement (HFAV2021-2025). 

## **Reconciliation of amounts received, expended and deferred as per table below.** 

|||**USD**|**GBP**||
|---|---|---|---|---|
||Income received in the current year|27,103,304.60|<br>20,973,050.97||
||Deferred to following year|(17,253,688.11)|(12,836,812.38)||
||Revaluation|—|<br>769,486.39||
||Income recognised in the current year|9,849,616.49|<br>7,366,752.20||
||Unrealised exchange rate difference|—|<br>—||



Additional income from SIDA of £20,318,063 was recognised in the period 1 October 2024 to 30 September 2025, having been received prior to 1 October 2024 and deferred and other development funding from SIDA. 

## Ministry of Housing, Communities and Home Office 

We acknowledge the following funding was received from the Ministry of Housing, Communities and Local Government (MHCLG) and the Home Office for following programme: 

||**Project**<br>**Donor**<br>**Project Value**<br>**(GBP)**<br>**Funds**<br>**received in**<br>**FY25 (GBP)**<br>**Income**<br>**recognised in**<br>**FY25 (GBP)**|
|---|---|
||RAI UK MHCLG Training and<br>Support through Community<br>Sponsorship<br>MHCLG<br>300,000.00<br>1,000.00<br>8,243.96<br>The Children and Young People's<br>Resettlement Fund<br>MHCLG<br>234,522.00<br>124,524.69<br>123,519.55<br>RAI UK HO Training and Support<br>through Community Sponsorship<br>Home Office<br>231,304.00<br>—<br>4,318.79|



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