Company registration number.. 03929653 Charity registration number. 1079752 RedR UK (A company Ilmited by guarantee and Registered Charity) FINANCIAL STATEMENTS YEAR ENDED 31 MARCH 2025 KINGSTON BURROWES AUDIT LTD 308 Ewell Road Surbiton Surrey, Iff6 7AL RedR UK (A company Ilmlted by guarantee and registered charity} REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 MARCH 2025 Company no.: 3929653 Charity no.: 1079752 Registered address: 91-94 Lower Marsh, London, SE17AB Bankers: National Westminster Bank PIC 30 Market Place, Newbury Berkshire RG14 5GP Auditors: Kingston Burrowes Audit Ltd 308 Ewell Road Surbiton Surrey KT6 7AL RedR UK (A company limlted by guarantee and reglstered charity) CONTENTS FOR THE YEAR ENDED 31 MARCH 2025 Trustees, Raport WHO WE ARE FOREWORD OUR IMPACT STRATEGY PROGFUIMMES Humanitarian Services Climate Resilience Engineering in Emergencies LEARNING AND DEVELOPMENT FUNDING & STRATEGIC PARTNERSHIPS Individual & Community Fundraising Private Sector Partners, Trusts. & Foundations 12 15 17 18 18 19 19 19 20 21 21 22 22 23 PEOPLE Core Team Associate Trainers Technical Partners and Membership Security and Risk Management Ethics and Safeguarding Environmental Commitments STRUCTURE. GOVERNANCE, AND MANAGEMENT Trustees RESERVES POLICY STATEMENT OF RESPONSIBILITIES OF THE BOARD OF TRUSTEES 23 Independent auditor's report 25 Financlal Statements STATEMENT OF FINANCIAL ACTIVITIES BALANCE SHEET STATEMENT OF CASH FLOWS NOTES TO THE FINANCIAL STATEMENTS 28 29 30 31 RedR UK (A company Ilmlted by guarantee and registered charity) TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2025 WHO WE ARE RedR UK (hereinafter RedR) is a humanitarian capacity strengthening organisation thal supports aid professionals, INGOS, NGOS, and communities prepa￿ for, respond to, and recover from disaster. Our work is driven by the belief that everyone should have access to effective and inclusive response efforts in times of crisis. For 45 years, RedR services have reduced the impact of crisis on the most vulnerable populations. We equip those at the frontline of response with critical skills and practical tools, creating more sustainable, resilient systems for the future. We deliver this support through a portfolio of services that comprise tailored training programmes, coaching, mentoring, capacity assessmenls, convening, and technical assistance in ways that are accessible, practical. and responsive to local contexts. We work across a range of seltings, supporting actors in humanilarian, development. and peacebuilding contexts. Our themalic focus lies at the intersection of three core areas.. 1. Humanitar5an Services 2. Climate Change and Resilience 3. Erigineering in Emergancias These pillars of expertise guide our programmatic activitl8s- RedR was founded by engineers and remains deeply connected to our technical roots. Today, we combine this legacy with deep expertise in climate- responsive programming and humaniiarian learning. Our integrated approach enables us to support frontline responders navigating increasingly complex risks such as climate volatility, infrastructural breakdown, and protracted crises through practical and sustainable solutions. We partner with multilateral agencies, INGOS, national govemments. community-based organisations. academic institutions, foundations, and Ihe private sector. These partnerships allow us to drive innovation, exchange knowledge, and adapt programming in real time to meet emerging challenges. From anticipatory action and disaster risk reduction to post-crisis reconstruction. RedR supports the full humanitarian Gycle. offering scalable solutions that strengthen systems and serve communities over Ihe long term. Our approach is characterised by a commitment to leaming as a tool for transformation. Our trainers ar8 subject matter experts and practitioners who understand the pressures, Constraints, and nuances of humanitarian work. We engage with learners through methods that suit their needs from online, in-person. and blended training, to customised technical assistance, ensuring relevan￿ and accessibility across contexts. All the initiatives featured in Ihis report have been supported by RedR in collaboration with our wide network of partners, donors, technical experts, and associate trainers. The impact and reach presented reflect not only our direct training and support, but also the ripple effect of stronger local leadership, better coordination, and more effective humanitarian action. RedR UK {A company limlted by guarantee and reglstered charity) TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2025 FOREWORD Forty-five years ago, RedR was founded on a simple but powerful principle- that technical skills and practical training can save lives and restore dignity in times of crisis. In a world now marked by escalating conflict, climate disasters, and shrinking humanitarian resources, that principle has never been more relevant. To our partners across the engineering community, individual and institutional donors-. your support enables RedR to respond swiftly and effectively to disasters and crises. RedR is the leading humanitarian sgen¢y for training in disaster relief and conflict response, equipping national professionals in their own stricken countries with the additional knowledge and skills th8y need to grapple with the chaos, confusion and terrors of disasters and wars. Modern humanitarian response is led by professional responders in their own countries. They are first on the ground, best placed to lead national and international response.RedR's unique value lies in providing training and technical assistance that prepares those responders to apply their professional skills within the shock of humanitarian crises. This year, RedR r6ached 2.698 training participants across 72 nationalities, equipping frontline responders with critical skills. From Sudanese organisations navigating unprecedented displacement to Ukrainian waler utilities maintaining essential services under bombardment, from clifflale adaptation specialists in drought and flood-prone Afghanistan and Somalia lo engineers assessing blast damage in conflict zones, our work h8S Strengthened the very foundations of humanitarian effectiveness. RedR's value is acclaimed by our supporters across industry, by commentators such as the Financial Times which lists RedR amongst the lop twenty humanitarian organisations, by the active patronage of Dur President the Princess Royal, and above all by the high demand and ratings of professionals around the world who have absorbed RedR training this year. The year 2024-25 has tested the resilience of the humanitarian system. War has affected the lives of millions through death, starvation, injury, and displacement. Climate disasters struck wilh increasing frequency and ferocity. As global needs reached unprecedented levels, resources diminished. Major institutional donors implemented Significant funding cuts, leaving organisations across the humanitarian ecosystem grappling with how to maintain essential Se￿iceS when they are needed most. Consequently, RedR conducted a restructure and repriorilisation programme in early 2025 leading to more sustainable finanGial future. Within this challenging context. RedR's mission has never been more vital and our impact more tangible. When systems are stretched, the need for skilled, effective humanitarian dèlivery becomes paramount. Every crisis reinforces a fundamental truth, that humanitarian response depends notjust on funding, but on the capacity of those who deliver it. These achievements extend beyond numbers. We delivered training in nine languages in addition to English. reflecting our deepening commitment to localisation and our recognition that effective humanitarian action must be rooted in local contexts and led by thosg closest to crisis. The establishment of Communities of Practice in Sudan, the launch of grassr()ots organisations like Act for Climate in Afghanistan, and the cascading of knowledgo through our Training of Trainers programmes all demonstrate the multiplier effect of investing in local capacity. RedR UK (A company limited by guarantee and reglstered Charlty) TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2025 Intemally, RedR has undergone its own transformation. We refined our strategic framework for 2025-27 and updated our associate trainer pool lo 200 experts represenling over 40 nationalities across 50 countries. The stories in this report, from Huda in Sudan reshaping her organisation's training approach, to Ahmad in Afghanistan founding a new climate initiative, to engineers in Ukraine safeguarding essential services under bombardment, remind us why RedR's work matters. In a sector often focused on immediate relief. we build the long-term capacity that ensures humanitarian adion is not only effective in the moment, but sustainable and locally led for the future. Séphie, illibert Chair of th Board of Trustees 2•>5 i/ Bernadette Sexton Chief Executive Officer RedR UK (A company Ilmited by guarantee and registered charlty) TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2025 OUR IMPACT 2,698 total training partlclpants 36 /0 women I non-binary 69Q/o national staff 72 nationalities represented 96 /0 of participants ranked our training as good l excellent 940/0 of participants reported an increase in knowledge and skills 39,786 total learning hours attained Humanitarian- 10,508 learning hours attained Climate - 11,471 learning hours attained Engineering- 17,807 learning hours attained 1.538 hours of training delIVe￿d. breakdown by method Online faciliiated - 1,071 hours FaCe-tO-Fa￿ - 330 hours Blended Learning- 137 hours Breakdown by language English {1,305 hours); Arabic {120 hours). Ukrainian {68 hours); French (45 hours) >Other 165 learning events across 29 projects {9 129 delivered in a language other than English'}. 228 hours of training designed l adapted. English (125 hours)- Arabic (33 hours). Ukrainian (4 hours),. French (66 hours) 'This number includes projects delivered in multiple languages (eg. English and Arabic). RedR UK (A company limited by guarantee and registered charity) TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2025 STRATEGY RedR's 2025-27 strategy was developed and rolled out during this reporting period. Designed to respond to a rapidly shifting humanitarian landscape. our strategic framework sets a clear direction for RedR and centres the organisation's unique role as a leader in humanitarian capacity strengthening. It reaffirms our Commitment to technical excellence and learning-driven impact. Our strategy is grounded in the recognition that crises are increasingly complex and protracted, wrf(h ¢onfli¢ls, climate emergencies, and infrastructural vulnerabilities intersecting in new ways. We will deepen our efforts to support skilled and adaptable humanitarian professionals as they respond to rising global needs, climate-linked disasters, and constrained funding. The 2025-27 strategy outlines three key outputs through which our impact is delivered and evaluated: 1. Training the provision of high-quality, context-specific training across multiple modalities to strengthen capacity of both individuals and organisations. 2. Convening and Sharing - amplify learning through communities of practice, events. publications, and forums that facilitate knowledge exchange. 3. Tèchnical Assistance - apply targeted expertise to meet global needs through advisory services, coaching, resource developmont, and systems strengthening. Each output seNes to address the thematic focus areas of our programmatic hubs: Humanitarian Services, Climate Change and Resilience, and Engineering in Emergencies. A central feature of this strategy is the imperative to support locally led responses,. it outlines a commitment to shifting power and working in partnership with local learning providers. This includes increasing the proportion of nalional staff and organisations reached through training, expanding our 8SSOCi8te tr8iner pool to reflect RedR's geographies of operation, and co-creating learning content in collaboration with local axports. At an organisational level, RedR is committed to refining our delivery model and investing in systems that support quality, adaptability, and reach. This includes updating our training methods in line with adult learning best practice tailored to the humanilarian context, enhancing digital learning capabiltties, and embedding inclusive design standards across all service areas. Technical partnerships with engineering institutions, academic bodies, and private sector actors. will continue to play an integral role as we strive to deliver contextually appropriate solutions. RedR is steadfast in its commitment to supporting those closest to crisis as they lead in building effective. equitable, and sustainable humanitarian responses. This commitment drives the impact stories. results. and partnerships presented throughout this report. > Read.. Our Strate - RedR UK RedR UK (A company limited by guarantee and registered charlty) TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2025 PROGRAMMES Humanitarian Services Investing in a Coordinated, Needs-Based Humanltarian System RedR contributes towards an inclusive, locally led humanitarian system by equipping frontline responders with the tools and knowledga they need to deliver safe, effective. and accountable support. Through Learning Needs Assessments and organisational consultations. our programmes are guided by an understanding of the priorilies and contexts in which participants operate. Our training supports individuals and organisations navigate crisis sèttings with confidence. strengthening coordination, managing security risks, and promoting wellbeing across the sector. Tallored Support for Sudanese Responders Since April 2023 more than 11.5 million people have been displaced by the escalation of protracted confflict in Sudan. In response to the escalating hum8nitarian emergency. RedR played a pivotal role delivering context-specific support to frontline responders. In partnership with the Humanitarian Academy for Development (HAD) and under the H2H Network, RedR equipped local actors with the skills tools, and confidence to respond more safely and effectively. In collaboration with both intemational and Sudanese experts, RedR and HAD conducted joint leaming needs and organisational capacity assessmants. Based on these findings, RedR designed and implemented a comprehensive training programme in Arablc and customised to Sudan's rapidly shifting operational environment- HAD provided essential organisation81 development support to 21 national NGOS through tall0￿d coaching and in-person workshops. RedR's training programme reached 555 humanitarian responders across the country with 28 short, interactive online modules covering Gore thematic areas identrfied through the learning needs assessment.. Humanitarian Coordination, Needs Assessments, Project Planning, Accountability to Affected Populations. Introduction to Protection, and Safety, Security, and Wellbeing. We also facilitated a remote Training of Trainers course for 33 participants to foster peer-to-peer learning. This cohort is now equipped to cascade knowledge within their organisations and nelworks. Organisation Affliation Participant Roles didn Commvnity..Ba5pd 42 57.7% 40 tftllktÈdwllh N*n?IOrg%. OtherNationalA¢i¢rs JunSorstall, volunieer5, rstudents 39% IntErnationi)l Non- Govommeni3lOrgaiiisation IINGOsl SenTDf5taff RedR UK {A company limited by guarantee and registered charity) TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2025 The programme also launched f￿0 WhatsApp-based Communities of Practice to support continued engagement, learning exchange, and the application of new skills. Participant feedback shows that the training has significantly improved their ability to assess needs, engage affected communities, and coordinate more effectively in fragile conditions. Case Study- Huda Mohammad Al-Khair Al Tayeb, Al-salam Organisation for Care and Development When conflict in Sudan disrupted in-person training delivery, Huda Mohammad Al-Khair Al Tayeb, General Manager of Al-salam Organisation for Care and Development, saw an opportunity for transformation. Detemiined to adapt. Huda enrolled in RedR's Training of Trainers in Humanitarian Emergencies Course to strengthen her skills and lead Al-salam's transition to online programming. "This training was a real tuming point," Huda shared. Unlike previous theory-heavy Courses, RedR's training offered practical tools and strategies Huda could apply immediately. This included shifting to online delivery and systematising needs assessments, which have supported Al-salam to deliver timely, community-based training even amid ongoing displacemenl and insecurity- Participation also connected Huda to a vibrant peer nelwork Éhrough RedR's Community of Practice. which remains active and self-managed by training alumni. Moving forward, Huda plans to expand her training efforts across confliGt-affected regions and continue fostering community-led approaches to humanitarian response. Scaling Security Management Capacity in Crisi$-Affected Contexts In Lebanon, where contlict has displaced over a million people since late 2023. RedR launched a tailored trainirFg initiative to help responders address growing humanitarian needs amidst a deteriorating security situation. An initial rapid learning needs assessment located gaps in safety, security, and mental health competencies among local respondents. The project will rollout training sessions, delivered in English and Arabic, covering Personal Security I Staying Effective {PS I SE}, Security Management for Humaniiarians {SMH), and coaching sessions for SMH participants. In early 2025, we completed delivery of two online facilitated training sessions for the first cohorts (English and Arabic) of PS I SE to a total of 13 participants. Subsequenl cohorts for Ihis module and SMH are scheduled to run in FY2025126. The project is projected to reach 130 humanitarian responders comprising national and international NGO staff, volunteers, and civils society ropresantativ@s,' initial feedback indicates high levels of satisfaction, with 1000/0 of suNey respondents from PS I SE rating the training as 'excellent' or 'good'. Beyond our bespoke offerings, RedR continued to strengthen broader sectoral capacity in security management through our open courses. In November 2024, the Security Management for Humanitarians open course brought together 19 participants from Ukraine. Jordan. and the United Kingdom. The eight- session online course focused on managing security in emergencies through participatory methods and a realistic simulation activity. Feedback highlighted the immediate relevance and impact of the training: °Thanks to everyone. I feel this was a very good use of tin7e, my skills have developed. and l am in a better posrfion to consider secun'ty as it applies to my organisation." Advancing Sectoral Learning Through Tools and Resource Development RedR is committed to strengthening the humanitarian ecosyslem not only through immèdiate training responses, but through resource development. Central to this commitment is our focus on the design and dissemination of tools and learning approaches that encourage evidence-based decision-making and promote knowledge exchange. We aim to narrow the gap between information and action by developing practical tools, nurturing analytical skills, and investing in inGSusive knowledge-sharing platforms. RedR UK (A Company limited by guarantee and registered charity) TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2025 In 2024125, we took the long view. We strengthened capacity in data literacy and analysis in a sector navigating a rapidly evolving lechnological landscape and the growing influence of Al,1 while devaloping sector-wide resources that enable continuous learning across technical domains and geographies. Training Platfonn for Analytical Capacity In consortium with ACAPS, and with support from USAID. RedR led the design and delivery of learning courses in humanit8ri8n data analysis and decision-making. This included a free, modular online learning plafform, alongside facilitated training sessions offered both virtually and in-person, tailorèd to diverse learning needs and practitioner contexts. RedR led the development an(i delivery of a suite of globally accessible, contexl-sensilive learning offerings. This included two in-person cohorts of the Essentials of Humanitarian Data Analysis (EHDA) course in Nairobi and Amman, 8nd a condensed 10-hour blended version. The curriculum introduced key concepts in qualitative and quantitative data analysis, prioritising reflective, ethical decision-making in humanitarian contexts. An embedded Training of Trainers compon8nt also enabled partlGipants to cascade knowledge within their organisations. Feedback for EHDA wa5 resoundingly positive, one participant reflected.. 'The mode of interactivily of the session and the wonderful sglf-paced online modules were oufstanding." 'EHDA is a great Gourse, especially with the examples and interactive activities that it has. The way of presonting the information and the examp188 were very strong and linked to the topic. RedR also designed and delivered targeted short modules focusing on Data Collection Methods in emergencies and developing effective Monitoring and Evaluation Plans for Anticipatory Action. These offerings addressed an identified gap in early warning and preparedness systems. particularly among local actors. The project was lerminated in 2025 as part of USAID cuts. In total, the consortium trained 244 humanitarian practitioners across local NGOS, civil society organisations. and government bodies. Over 1,200 applications wera received for the available training spaces. reflecting strong global demand. PartiGipant feedback consistently highlighted the accessibility, relevance, and quality of the training content, many citing increased confidence in applying data analysis to real-world programming and a readiness to share learning with their colleagues. 1,200+ Applicati0Tr5 Received 244 Practitioners Trained 59% Femalg Participants The tools and training materials developed remain available as part of RedR's wider library and continue to inform our sectoral offerings. l A recent suryey conducted by Sphere explores how bumanilarian organisations are engaging with artificial intelligence. revealing widespread knlcrcst alongside lirnited ttaining oppottuTrities, policy guidance, and familiarity with key risks. O)ttps:11gpherestandards.orgthow-cnn-humanitarian-organisations-use-ai-safely 10 RedR UK IA company limited by guarantee and registered charity) TRUSTEES, REPORT FOR THE YEAR ENDED 31 fvIARCH 2025 Embedded Learning Through Practical Tools and Guidelines Complementing our work in data and analysis, RedR continued to develop tools that support cross-sectoral learning. Through the WASH Cross-culting Issues project in Ukraine, we supported the integration of protection, inclusion, and accountability into sectoral WASH programming. The project culminated in the creation ofa WASH-CCI Guidance framework in English and Ukrainian alongside rollout oftargeted training. RedR also trained 15 participants as part of a training of trainers and launched 8 curated online resource hub. ensuring long-term accessibility and uptake of the guidance malerials. Read: GtJidanc8 Framework for cross cuttin issuas in WASH in Ukraine - RedR UK To extend our reach across technical themes, RedR also contributed to the development and digitisation of learning materials for other sectoral initiatives. This included the design of modules in English. French, and Ukrainian for conflict-related sexual violence response as part of our work with the Dr Denis Mukwege Foundation. and the design of e-learning courses on disability inclusion and gender-based violence for the Global Education Cluster. We also produced updated translations for instructional videos in Spanish and French for Plan International. Across these projects, RedR prioritised accessible, context-relevant design, delivering outputs in multiple languages and fomiats. + Explore: Summa of Disabilit Inclusion in Education Cluster coordination and res onse Together, these initiatives reflect RedR's strategic commitment to developing tools thal outlast individual projects and invesling in long-term analylical and thematic capacity across the humanitarian sector. Nature-based Solutions for Climate Resilience in Humanitarian Action, Sphere In collaboration with Sphere, we designed and delivered an engaging e-learning module on Nature-based Solutions for Climate Resilience in Humanitarian Action. a foundational and timely topic as the sector responds to the escalating impacts of climate change. The module translates technical guidance into a practical. user-friendly tool for the humanitarian community, and reflects RedR's strategic focus on resou rce creation lo promote continuous learning and evidencè-basèd action. The final SCORM-compliant package is now hosted on Kaya and available for global use. Tailored Organisatlonal Support RedR continued to provide tailored organisational support that strengthens leadership, governance, and project delivery across the humanitarian sector. Through bespoke capacity strengthening initiatives we provide training for organisations in project cycle management, leadership, proposal writing, and resource mobilisation, laying the groundwork for sustained, locally led responses. In Mali, RedR collaborated with the Global Nutrition Cluster's Technical Support Team to deliver a suite of targeted trainings responding directly to local priorities. We delivered 45 hours of online Iraining, translated into French, on Monitoring & Evaluation and Proposal Writing for Resource Mobilisation. 33 staff from Mali local organisations and Nutrition Cluster partners participated, with 87 /0 rating the trainings as 'excellent' or 'good.' The programme marks an important step in reinforcing national leadership in humanitarian response, with participants better equipped to manage teams, raise funds. and track impact in complex setting5. RedR's commitment to tailored services and supporting the long-term professional development of national actors at the frontlines of crisis response extends across our portfolio. In 2024125. RedR supported a wide range of organisations through bespoke training programmes designed to strengthen leadership capacity. communication, and programme quality across humanitarian conlexts. RedR partnered with SOS Children's Villages to deliver a blended leadership programme ft)r 30 participants, focused on navigating transformational change and effective management. The leaming programme combined a preparatory 3-hour virtual session and culminated with a 2-day face-to-face training in Nairobi, Kenya. RedR UK (A company limited by guarantee and registered charity) TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2025 RedR delivered a 2.5-day in-person course for 39 staff members of the Clinton Health Access Initiative (CHAI} in Rwanda. The course covered topics such as 51tuational awareness, risk management, and emergency contingency planning. The training was supplemented by a simulation s&ssion, offering participants an opportunity to apply Course leamings in practice. In Amman. Warchild staff completed a customised Leadership and Management course, tailored to their needs through focus group consultations. To support inclusive communication in high-pressure environments, RedR delivered an online non- violent communication workshop for 13 MSF staff, slrengthening their ability to engage with empathy. RedR delivered in-depth and tailored project Cycle management training to organisations such as the UK Department of Health and Social Care, and CARE Syria. RedR ran a participatory Training of Trainers for HelpAge, supporting 18 staff lo enhance their effectiveness as learning facilitators. 12 UCL postgraduate sludenls COTnpleted RedR's blended 'Essentials of Humanitarian Practice, course in preparation for overseas deployment in Nepal and Uganda. This included participating in simulation-based leaming to enhance real-world applications. Climate Resilience Scaling Impact through Climate Change Adaptation and Dlsaster Risk Reductlon Programming RedR's Climate Change Adaptation and Disaster Risk Reduction (CCA DRR) programme continues to drive locally led climate action. First launched with the support of AXA XL, and now in ts sixth year, the programme equips participants with practical tools and confextual knowledge to integrata climate adaptation Strategies into their work and advocate for sustalnable, community driven responses to the climate crisls. The 6-week core course modules introduce participants to key CCA DRR concepts through a series of live seminars and supplementary practical sessions: What is CCA DRR? Climate Risk Assessment Framework Climate Change, Water Management, and Health DRR Framework Land Use and Climate Change CCA DRR in Projact Proposals In 2024125, the flagship 6-week blended learning programme ran in each of its targeted regions.. East Africa, South Asia, and Southeast Asia. delivering a total of 180 hours of training to 199 participants from NGOS, governments. private organisations, and community-based organisations. 88°/0 of survey respondents rated the training course as 'excellenf' or'good 870/0 reported an increase in knowledgè and skills. 'The course provided a w811-structured and detailed cumculum that covered all critical aspects of Climate Change Adaptation (CCA) and Disasler Risk ReduGtion (DRR). The step-by-step approach, from identifying hazards to developing adaptation pat17ways and action plans, ensured that participants gained a thomugh understanding of each component of the CCA DRR pmcess. This structured learning path w8s instrum8ntal in building a solid foundation and advancing to more complex corpcepts and stratagies" participant from CCA DRR Southeast Asia cohort 12 RedR UK {A company limited by guarantee and reglstered charity) TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2025 In addition to the core course, the project rolled out 15 shorter add-on modules, delivered to 257 participant5 in 2024125. These onlina offerings covered advanced topics such as. Ecosystem-based Adaptation, and Climate Risk Assessments. alongside a revised, two-part module {Forecast-based Financing and Anlicipatory Action), that incorporated an interactive webinar and simulation exercise based on case studies and meteorological predictions. These modules offered flexible, targeted learning opportunities for practitioners seeking to deepen Iheir expertise or apply specific tools in Iheir day-to-day work. On average, 99.20/0 of survey respondents rated these courses as 'excellent' or'good, with 950/0 reporting an increase in knowladge and skills. In response to priorities identified in RedR's Climate Scoping Study, the programme piloted a new 4-day, face-to-face training on Climate Proposal Writing in partnership with local climate actors across three regions. In 2024125, Iraining sessions were successfully delivered in Iwo of these regions, where participants engaged in hands-on proposal development exercises tailored to real-world case studies provided by local partner organisations. In Bangladesh, participants Convened at the CCDB Climale Centre in Uttar Palaid. The Centre, which includes a Climate Technology Park, offered RedR participants a fully residential experience designed to encourage collaboration and reflection. In the Philippines. training took place in partnership with the Centre for Disaster Preparedness Foundalion (CDPI, a resource centre for Gommunity-based climate management. As part of the training, participants co-developed a proposal for the Las Pinas Persons with Disability Federation, strengthening the relevance and immediate utility of the training. Across the two locations. 18 participants were trained and badged. with feedback reflecting high satisfaction 2nd immediate application of learning in professional settings. 'The Gourse curriculum covers a broad range of topics from proposal development, eGOSyStem-based adaptation, and disaster risk reduGtion to Glimate change proposals and climate finance. This diversity ensures that partlGipants gain a holistic understanding of the subject n7atter." Participant on the Climate Proposal Writing Course (Bangladesh) Climate Change Adaptation and Disaster Risk Reduction in Drought-VulneTable Contexts With support from the Howden Foundation, RedR expanded CCA DRR'S geographical reach in response to increasing climate volatility in fragile regions. Core offerings were adapted for delivery to drought- vulnerable contexts in Afghanistan and Somalia, ensuring relevance to local priorities and evolving climate risks in both countries. Both countries are among the most climate-vulnerable globally, with Somalia facing recurring droughts and floods that displaced 2_2 million people in 2023, and Afghanistan's ongoing drought driving food insecurity for nearly one-third of the population. We also extended the 6-week course by one week to incorporate a new add-on module, Inclusive Approaches in CCA DRR, which supports participants lo design and implement equitable climate interventions within their communities. In 2024125, we ran three cohorts in Afghanistan and two cohorts in Somalia, badging a totsl of 142 participants. 99.4 % rated the core 7-week course as 'excellent' or 'good', and 97.6/0 reported a significant improvement in their knowledge and skills. This ran alongside two complementary Training of Trainers (ToT} courses, one in each country, designed to support community- level knowledge sharing, with two more scheduled to run in 2025126. TOT participants designed and delivered their own training sessions, supported by Coaching and peer feedback. Many have since gone on to apply their learning through community-based training, climate awareness campaigns. and the implementation of early waming systems. 13 RedR UK (A company limited by guarantee and registered charity) TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2025 Gender and Inclusion in Climate Adaptation Beyond the core seven-we8k programme. RedR designed and deliverad a shorter 2.5-hour online version of the new Inclusive Approaches in CCA DRR module in Afghanistan and Somalia, developed with input from local actors and inclusion specialists. This session introduced key gender and social inclusion considerations in climate adaptation, prompting participants to reflect on real-worfd barriers faced by marginalised groups. Through conlextual examples, they explored praclical steps lo promote more inclusive resilience strategies for women, older community members, persons with disabilities, and other marginalised groups. This condensed module supports RedR's broader commitment to strength&ning inclusive climate action beyond the core programme and ensure climate resilience efforts do not leave anyone behind.2 105 Participants 97° rated Improvement in knowledge and skills as 'excellefit' or 'good' Case Study- Ahmad Omari, Act for Climate (A4C) Ahmad Omari, a graduate of RedR's CCA DRR course in Afghanistan has gone on to transform learning into tangible community impact. Ahmad, a climate expert with a background in vulnerability assessments and disaster risk reduction, plans to apply the knowledge and tools gained through the training to launch a series of awareness campaigns, community greening initiatives, and capacity strengthening activities focused on climate resilience. 'This course has fundamentally changed my perception of disaster risk reduction and its impact on communities. I now see climate adaptation as a collaborative effort requiring continuous leaming, engagement, and proactive strategigs to safeguard vulnerable populations. My Gommitment to climate action has deep8ned, and l am eager to expand my expertise to address emerging challenges in the field., Following his participation in both the 7-week core course and TOT module, Ahmed founded Act for Climate (A4C), a new grassroots organisation committed to inclusive climate action. In 2024125, A4C delivered it first independently funded training in partnership with the Society of Afghan Women Engineers, also founded by a CCA DRR alumna, reaching over 45 participants across Afghanistan. 2 Evidence sbows that when women are included in ¢limate govemance. outcomes are more equitable, responsive, and effective {UNFCCC, 2023). 14 RedR UK (A company limited by guarantee and reglstered charity) TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2025 The training also equipped Ahmad with enhanced technical writing and advocacy skills, contributing to his existing work publishing articles and creating multimedia awareness resources focused on nature-based solutions. His growing network now includes regional partners through the South Asia Young Women in Water initiative, reflecting his expanding influence and ongoing commilment to collaborative, community- driven climate action. Engineering In Emergencies Shelter Recovery and Reslllence in Ukraine For several years RedR has worked to strengthen local capacity for conflicl recovery and shelter resilience in Ukraine through a portfolio of practical, scalable training initiatives. With widespread damage to housing and crttical infrastructure, compounded by a limited pool of certrfied professionals remaining in country, the need for technically sound, cost-effective repair solutions has never been greater. In partnership with the Ramboll Foundation, Helvet8s, and technical experts including Arup, RedR delivered two rnutually reinforcing training programmes this year that are enabling communities and institutions to lead recovery efforts. In Ukraine, RedR strengthened national capacity to assess, repair, and restore conflict-damaged housing and critical infrastruclure through our Community-Led Shelter Assistance Iraining programme, with support from Ramboll Found8lion and Helvelas. The programme was grounded in a comprehensive learning needs assessmentthat involved over 400 organisations. Findings from the LNA informed the development of three bespoke training modules tailored to the realities of conflict-affected communities and continues to inform sector-wide learning and capacity strenglhening efforts. The bespoke training modules were then delivered to five separate training cohorts, consisting of three sessions each, via a mix of live, self-paced and hybrid formats to accommodate fluctuations security conditions in the country. In total, 88 individuals from Ukrainian civil society organisations completed Ihe resulting training, comprising damage assessments, construction management. and humanitarian engineering principles. Supported by G8rtificalion, take-home materials, and a comprehensive LNA report, the programme contributed lo safe, Gommunity-led shelter recovery while strengthening long-term local capacity tor emergency response and reconstrudion. In parallel, RedR delivered rounds of specialist Damage Assessment Training programme in spring 2024, aimed at addressing a Grilic81 shortage of engineers qualified to assess blast-damaged infrastruclure. Originally piloted in 2023, the training, also funded by Ramboll Foundation, supports Ukraine's three official Damage Assessment Commissions by upskilling local engineers and technical staff. These commissions play a pivotal role evaluating the structural integrty and determining appropriate repair strategies for blast- affected buildings. RedR delivered a fac&to-face training in Odessa for 15 participants, alongside a larger blended-format course Ihal reached 141 local professionals, totalling 160 hours of instruction. Course content was developed in collaboration with engineers from Ramboll and Arup. and addresses critical gaps in technical capacity, with an emphasis on equipping non-certified and junior engineers to carry out assessments in line with national legislation and international best practica. Taken together, these programmes contribute to safer shelter recovery and improved housing outcomes in Ukraine, supporting local actors to lead ￿constructIon efforts with the skills and tools they need. 15 RedR UK (A company Ilmlted by guarantee and reglstered charity) TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2025 Strengthenlng Sectoral WASH Capaclty Safe water, sanitation, and hygiene services are essential to human health and dignity, yet 2.2 billion still live without safely managed water and 3.5 billion without safely managed sanitalion. A reality that people living in fragile and conflict-affected contexts are 1.5 times more likely to experience. Since launching our first WASH training in 1987, RedR has esfablished a reputation for high-quality, context specific c8paGIty strengthening in the sector. Our extensive WASH portfolio is delivered in partnership with expert organisations and is designed to equip WASH actors with the skills they need to navigate complex operational environments. Strengthenlng the Capacity of Water Utilities In Ukraine In 2024125, RedR deepened its engagement in the WASH sector by kicking off a flagship initiative supporting Ukraine's water ulilities (vodokanals), in partnership with UNICEF. As the war continues to strain critical infrastructure, this 15-month project aims to strengthen Ihe technical, planning, and le8dèrship GapaGities of over 750 utility staff, Sncluding engineers, technical operators. and senior managers. In its first year, the project focused on the co-creation of training ¢ontent in collaboration with Cranfield University, informed by a comprehensive scoping assessment with national stakeholders. RedR also delivered onlin&facilit8ted Training of Trainers and an in-person workshop in Irpin, Kyiv for newly recruited Ukrainian trainers. These activities lay the groundwork for full-scale roll-out of training in 2025126. These early investments ensure that future training delivery is grounded in national priorities and supported by a cadre of w@11-prepared facilitators. WASH Road Map RedR continued to serve as the Hosting Secretariat of the WASH Road Map, a global initiative convening actors behind a common framework to improve the quality, coordination, and sustainability of humanitarian WASH response. With support from the Swiss Agency for Development and Cooperation, RedR is fulfilling key secretarial and coordinalion functions as we work closely with the Executive Committee to align activities with the Road Map's strategic objectives. As host, we work alongside sectoral leaders such as UNICEF. ICRC, World Vision, and the German WASH Neiwork, driving innovative change across eight initiatives. In 2024125 the initiative received international recognition at the ONE Water Summit. French President Emmanuel Macron underscored the global importance of coordinated action in WASH: the fourth point is to take inlo consideration the most vulnerable population, France committed to this topic in 2023. We signed our call for the WASH Road Map, in ordar to work on improving acc&ss to water, sanitation, healthcarg in vulnerable areas and areas of conflict." French President, Emmanuel Macron 111. Humanitarian Skllls for Engineers Uganda In 2024125, RedR continued to deepen its work in Uganda and completod a transfomiative final phase of our multi-year Hum8ntiarian Skills for Engineers (HSE) programme. Initially launched in 2020, in partnership with the Uganda Institution of Professional Engineers (UIPE) and the College of Engineering, Design, Art and Technology (CEDAT) at Makrere University, this initiative aimed provide training on humanitarian competencies to Ugandan engineers. 16 RedR UK (A company Ilmlted by guarantee and reglstered charity) TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2025 This year, support from the Dulverton Trust enabled RedR to complete a final round of site engagement and conclude three impactful microgrant projects delivered across the country. Delivered in close collaboration wilh local NGOS and supported through targeted coaching schemes, microgrants enabled HSE participants to implemenl real-world humanitarian interventions in their communities. In Ntungamo District, engineers constructed incinerators at two schools. improving menstrual hygiene management and sanitstion conditions for staff and students. In drought-prone Buhweju District. a 40.OOOL ferr￿ment water storage tank supported drought resilience efforts, safer hygiene practices, and reduced exposure to gender-based violence linked to water scarcity. In Northern Uganda, the Alapara Swamp Culvert installation project restored vital road access to four flood-affected villag8s, offering safe, year-round passage to markets, schools, and essential seNices for residents. In August 2024, RedR also facilitated a field visit to Rwamwanja Refugee Settlement to assess four priority engineering needs.- waste management, road access, biogas feasibility, and site planning for a new marketplace. Following the site visit, engineers from the HSE Programme, with the support of RedR Associate Trainers, presented their findings to the settlement leadership committee for their review. The project proposals were well received and will infomi future technical interventions designed to serve displaced communilies with safe, dignified, and sustainable solutions. LEARNING AND DEVELOPMENT Leaming and development underscores all RedR's work as a capacity strengthening organisation. L&D principles are embedded throughout every programme, service, and interaction we have with the humanitarian sector. Whether through formal training, mentoring, simulation-based learning. or the co- creation of sector-wide resources, our commitment to high-qualily, relevant, and inclusive learning is r8flected in all we do. In a sector that is constantly evolving and facing complex. dynamic challengès, 8nsuring th@ quality, consistency, and impact of learning is essential. Our approach to L&D is holistic. We support individuals. organisations, and systems to adapt to complex challenges. In 2024125, to ensure ourown practices remain robust and forward-looking, we undertook a comprehensive review of our Quality Assurance Framework. FUNDING & STRATEGIC PARTNERSHIPS Individual & Community Fundraising In 2024125, our individual and community fundraisers demonstrated inspiring generosty and commitment to our cause, raising a total of £100,053 through personal giving. This included vital contributions to our 2024 Winter Appeal. which helped sustain our work and offer flexibilty to respond during a time of profound uncertainty. "Being a Gommitted Civil Engineer. chartered for more than 25 years, I f891 privileged that in my work I havg made a difference in the built environment in which I live and work. I would like to mark this moment in my career with a Charitable gesture that Gould go towards helping others less fortunate than myself. I have long admirèd the work of RedR in tarms of how fallow engineers can apply their skills to provide humanitarian relief, deliver sustainable projects and repair communities broken by natural disasters." Individual supporter 17 RedR UK {A company Ilmited by guarantee and registered charity) TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2025 A st8ndout moment this year came from the 2024 London Marathon, where fwe runners raisgd an impressive £14,062 in support of RedR's mission. We are proud to receive places in the marathon through the TCS Charity Bond Scheme, and year after year, our participants honour this opportunity with passion and dedication. Each runner simultaneously embraced a personal challenge and raised aw8reness of the pressing need for humanitarian support in crisis-affected regions as they took on one of Ihe world's most iconic endurance events. Unrestricted donations such as these ar@ critical to RedR's ability to act swiftly in response to global emergencies. With major institutional and govemment donors implementing significant funding cuts across the sector in early 2025, these contributions have been more important than ever. As humanitarian needs escalate worldwide, the continued support of our community has enabled us to maintain momentum and uphold our commitment to responders around the world. Private Sector Partners, Trusts, & Foundations RedR is proud to foster relatlons with the private sector, trusts, and foundatlons, that ar8 reflective of our engineering heritage and built on shared priorities. In 2024125, our partners enabled us to blend technical rigour with community-driven programming. Together. we expanded access to high-qualily, context specrfic training in some ofthe world's most challenging environments. Theirsupport notonly sustained vital projects bvt equipped frontline responders with the tools to act effective when disaster strikes. Founded in 1980 by civil engineer Peter Guthrie at an Institute of Civil Engineers {ICE) symposium. our origins continue to shape our mission today. We remain deeply embedded in the engineering sectorlhrough active engagement with nebNorks such a5 ICE and the Institution of Structural Engineers (IStructE). alongside ties with leading firms such as ARUP. GHD, Mott MacDonald. and WSP. These partnerships are multifaceted. Beyond crucial unrestricted funding, which enables us to sustain core operations and invesl in long-term resilience, our private sector collaborators provide technical expertise. strategic insight, and a shared commitment to social impact. In 2024125, engineers from ARUP and Ramboll contributed to the development of technical training materials for our shelter reconstruction work in Ukraine. Meanwhile, ongoing support from AXA XL and the Howden Foundation allowed us to evolve projects like CCA DRR. We are grateful for the continued support of key trusts and foundations such as Ihe AXA XL. Clothworkers Foundalion, Howéen Foundation, JTI Foundation, and Ramboll Foundation. Their multi-year investments and flexible funding enable us to grow ourtraining portfolio and deepen thè technical breadth of our Iraining worldwide. We are also honoured to be the designated charity partner at flagship events in the engineering calendar, including the NCE Awards, Structural Awards, Rankine Lecture, Tunnelling Awards, NCE TechFest, and many more. This year. a total of£26,295 was raised across 12 award ceremonies and dinners, representing critical funds that help sustain our global impact. PEOPLE The delivery of our work is possible by the collective Gommitment of our people: a small but dedicated core team, a global pool of expert Associate Trainers. and the invaluable contributions of our technical partners and membership network. Together this ecosystem drives RedR's mission and amplifies our impact around the world. 18 RedR UK (A company limited by guarantee and reglstered charity) TRUSTEES, REPORT FOR THE YEAR ENDED 31 MARCH 2025 Core Team RedR seNices ar&18d and coordinated by a compact core team of staff. Our staff play a pivotal role in shaping strategy, ensuring quality, and supporting our global network of trainers, technical partners, and members. We strive to Gultivate a team that blends operational excellence with diverse professional and cultural perspectives. Continuous professional development remains central to our approach. Supported by a robust competency framework that guides staff growth and progression, we aim to ensure that our team remains equipped with the technical skillset to meet evolving needs. This focus on development strengthens our ability to respond trj emerging humanitarian and development challenges while fostering a culture of shared learning and adaptability. The average tenure of RedR's intemal staff team at the end of FY 2024125 was 1.79 years, an increase from 1.18 years at Ihe end of FY 2023124. The organisation's gender composition stood at 770/0 female and 23°/0 male, with the team collectively representing a range of professional disciplines, nationalities, and lived expariences. Associate Trainers RedR worf 46,180 165,969 Total funds carried fO￿ard 13 125,984 (104,865) 21,119 46,180 All income and expenditure is derived from continuing activities. The Statement of Financial Activities includes all gains and losses recognised in the year. The notes form part of these financial statements. 28 RedR UK (A company limited by guaranlee} BALANCE SHEET AS AT 31 MARCH 2025 Notes 2025 2024 FIXED ASSETS Tangible assets Investments 1,063 30,002 3,443 29,791 31.065 33,234 CURRENT ASSETS Debtors Cash at bank and in hand 10 182,158 168,131 124,112 210,861 350,289 334.973 CREDITORS: Amounts falling due within one year (350.235} (302,027} NET CURRENT ASSETS 54 32,946 CREDITORS". Amounts falling due in more than one yèar (10,000) {20,000) NET ASSETS 12 21,119 46,180 FUNDS Restricted funds Unrestricted funds Designated funds General funds 13 125,984 188,752 (104.865) {142,572) TOTAL FUNDS 17 21,119 46,180 These financial statements hava been prepared in accordance with the special provisions of part 15 of the Companies Act 2006 relating to small companies. Approved by the Board of Trustees and authorised for issue on l 2025 and signed on their behalf by phie, illibert Chair of the Board of Trustees Heather McKinlay Treasurer The notes form part of these financlal statements. 29 RedR UK (A company limited by guarantee) CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 Cash flows from operating activitlOS Net cash used in operating activilies (44,460) (226,938J Cash flow from Investing activitles Investment income and interest received Decrease in investment Purchase of fixed assets 1,849 3,185 100,000 (119) 1,730 103,185 Net decrease in cash and cash equivalents (42,730) (123,753) Cash and cash equivalents at beginning of year 210,861 334,614 Cash and cash equlvalents at end of year 168.131 210,861 Reconclliation of net income to not cash flow from operating activities 2025 2024 Net expenditure (25,061) (119,789) Adjustments for: Depreciation charges Gains on investments Investment income Decreasel(increase) in debtors {Decrease)lincrease in creditors less than one year Decrease in creditors greater than one year 2,499 (211) (1,849) (58,046) 48,208 (10,000) 2,500 (2,349> 13,185> 29.260 (123,375) (10,000} Net cash used in by operating activities (44,460) (226,938) Analysis of changes in net debt Asat 1 April 2024 Asat 31 March 2025 Cashflows Cash at bank and in hand Loans falling due less than 1 year Loans falling due greater than 1 year 210,861 {10,833) {20,000) {42,7301 833 10,000 168,131 (10,000) (10,000) Movement in net debt 180,028 (17,654) 162.374 The not8s form part of these financial statements. 30 RedR UK (A company Ilmited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Company Status member is limited to £1 per member. 1. ACCOUNTING POLICIES RedR UK, Ilhe 'charitable company"), is a registered charity that seeks to relieve suffering caused by disasters by selecting, training and providing competent and committed personnel to humanitarian programmes worldwide. The entty is registered in England and Wales wilh a ￿giSte￿d office of 91-94 Lower Marsh, London, SE17AB. Its company number is 3929653 and charity number is 1079752. a) Basls of preparation of financial statements These financial statements have been prepared under the historical cost convention and in aGcordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS1021. The charitable company is a public benefit company for the purpose of FRS102 and therefore the charily also prepares its financial statements in accordance wilh the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Accounting and Reporiing by Charities- Financial Reporting Standard applicable in the UK and Republic of Ireland (the FRS102 Charities SORP), the Companies Act 2006 and the Charities Act 2011. These financial statements are prepared in pounds slerling, which is the functional currency of the charitable company. Monetsry amounts in the financial statements are rounded to the nearest pound (£). The Trustees have assessed whether the use of the going concern basis is appropriate and have considered possible events or conditions that might cast significant doubt on tha ability of the charitable company to continue as a going concem. The Trustees have made this assessment for a period of at least one year from the date of approval of the financial statements. The Trustees have Considered the pipeline of contracts and bids in process along with current projects under contract in considering the organisalion as a going concem. The implementation of a new staffing structure and the way the programmes are delivered has also helped to inform their decision. The Trustees have concluded that there is a reasonable expectation that the charitable company has adequate resources to continue in operational existence for the foreseeable future. The principal accounting policies adopted, ju(Jgements and key sources of estimation uncertainty in the preparation of the financial statements are dèscribed in the following paragraphs. b) Income Fundraising income is recognised when there is entitlement to the funds, the receipt is probable and the amount can be measure reliably. Legacies are also included when receivable. Donated services and facilities are recognised as income where the provider of the service has incurred a financial cost. Voluntger time is not included in the financial statements. When donors specify that donations and grants given to the charity must be used in future accounting periods the income is deferred accordingly. When donors impose conditions that have to be fulfilled before the charity becomes entiued to use them the income is daferred and not included in the incoming resources until these Conditions have been met. Grants are recognised in line with the expenditure on the programme relating to the grant, such that income from the grant is deferred in the accounts until this point. 31 RedR UK (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 1. ACCOUNTING POLICIES...ICont'd c) Expenditure Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that a settlement is required and the arnounts of the obligation can be reliably measured. All expenditure is accounted for on an accrual basis. Expenditure includes attributable VAT which cannot be recovered. The costs of raising funds relate to the costs incurred by the charitable company in raising funds for the charitable work and raising the profile of its work through its corporate communications. Charitable costs relate to providing relief personnel through the charitable company's recruitment service and improving competence through training in the UK and ovorseas and its technical support service. Support costs are comprised of those costs which are incurred direclly in support of expenditure on the objects of the charity and includes governance costs. Governance costs include the management of the charitable company's assets, organisational management and compliance with constitutional and statutory requirements. d) Fund accounting Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these Crileria is charged to the fund. Unrestricted funds are donations and other income received or generated for the charitsble purposes. They are available to spend on activities Ihat further any of the PLtrposes of the charity. Designated funds are unrestricted funds set aside by the board of Trustees for specific future purposes or projects. e) Pension costs The charity participates in a New Generation Stakeholder Pension Plan {a defined contribution scheme). Employees set their own contribution level (minimum 3 % net of tax) while the Gharity contributes up lo 5 /0 of earnings to the plan. Pension costs are charged to the Statement of Financial Activities in the period to which they relate. fj Forelgn currency translation Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions denominated in foreign currencies are translated into sterling at the rates ruling at the date of the transaction. Any gains or losses arising due to fluctuations in exchange rates are charged to the Statement of Financial Activities. 32 RedR UK {A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 1. ACCOUNTING POLICIES. .ICont'd g) Tangible fixed assets and depreclation Indtvidual assets costing £500 or more are capitalised at cost. Depreciation is provided on all tangible rixed assets at rates calculated to write off the cost of each asset evenly over its estimated useful life. The useful lives in use are as follows.. Office equipment Computer equipment Office refurbishment 5 years 3 years 5 years {perlod of the lease) Tangible fixed assets purchased from restricted funds for a particular project are charged to that project and are not capitalised. h} Leases Rentals payable under operating leases, where substantially all the risks and rewards of ownership remain with the lessor, are Charged to the Statement of Financial Activities on a straight-line basis over the minimum lease term. i) Financial instruments Investments Investments are a forni of basic financial instrument and are inilially recognised at their transaction value and subsequently measured at their fair value as at the balance sheet date using the closing quoted market price. The Statement of Financial Activities includes net gains and losses arising on revaluation and disposals Ihroughout the year. The charity does not acquire options, derivatives or other complex financial instruments. Cash and cash equivalents Cash at bank and cash in hand includes cash and short-term deposits with a shorl maturity of three months or less. Debtors and creditors Debtors and creditors receivable or payable within one year of the reporting date are carried at their transaction price. Debtors and creditors that are receivable or payable in more than one year and not subject to market rale of interest are measured at the present value of the expected future receipts or payments discounted at a market rate of interest. j) Critical accounting judgements and estimatss In the view of the Trustees in applying the accounting policies adopted, no judgements were required that have a signifi'canl effect on the amounts recognised in the financial statements nor do any estimates or assumptions made carry a significant risk of material adjustmont in the next financial year. 33 RedR UK (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2. VOLUNTARY INCOME Restricted Funds Unrestricted Funds Tolal For the year ended 31 March 2025 Individual giving Patrons and corporate supporters Events Othar 815 101,084 67,664 40,357 360 101,899 67,664 40,357 360 Total 815 209,465 210,280 For the year ended 31 March 2024 Trusts Individual giving Patrons and corporate supporters Legacies Events Other 21,643 104,119 50,397 125,762 50,397 82 125 25,377 5,801 25,459 5,926 Total 21.850 185,694 207,544 3. CHARITABLE ACTIVITIES Restricted Funds Unrestricted Funds Total For the year ended 31 March 2025 Grants CDR CCADRR 5 CCADRR 6 Dulverton Trust The Clothworkers, Foundation Horn of Africa Souter H2H JTIF JOAC EiE3 Uganda RA Engineering MSF Earlhquake assessment Ramboll Foundation IOM Ukraine USAID-BHA Training Fees 94,203 197,370 10,000 94,203 197,370 10,000 20,000 20,000 28,324 28,324 219,387 219,387 {778) 1778} 536,019 778,426 536,019 853,963 75,537 Total 1,643,564 314,924 1.958,488 34 RedR UK {A company Ilmited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 3. CHARITABLE ACTIVITIES...ICont'd Restricted Funds Unrestricted Fund5 Total For th• y6ar ond&d 31 March 2024 Grants CDR CCADRR 5 Dulverton Trust The Clothworkers, Foundation Arup- Bhutan RAE Uganda Haiti Souter Hom of Africa Souter DEC Ukraine MSC H2H JTIF Ukraine JTIF JOAC EiE3 Uganda RA Engineering MSF Earthquake assessment Ramboll Foundation IOM Ukraine USAID-BHA Training Fees 54,951 97,626 29,984 54,951 97,626 29,984 40,000 40,000 9,000 9,000 69,338 69,338 100,050 100,050 148,138 5,000 32,585 8,303 77,214 55,573 362,633 353,314 148,138 5,000 32.585 8,303 77,214 55,573 362,633 188,546 164,768 Total 1,138,891 304,818 1,443,709 35 -CDOCQ Lnu)cry i fo -¢J)¢J)fJO ln￿￿-￿tr ¢y) o 2 IDtyJ c Cf) Q) a) u) £ C fn (u c c LLU)Ok-LLOU o) (T) CQ ￿- o(a Ln**¢Q CO(NLn ¢D(D￿¢nI *e£)mQJ trJLn¢D ¢X* ¢J) O) ¢J> O (oa) RedR UK (A company limited by guarantee} NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 5. NET (EXPENDITURE)IINCOME This is stated after including.. 2025 2024 Depreciation Operating lease charges: Overseas property rent Foreign exchange lossllgain) Auditors. remuneration: Current year statutory audil UK 2.499 7,710 19.099 2.500 7,674 3.233 8,000 7,470 6. STAFF COSTS AND NUMBERS staff costs were as follows.. 2025 2024 Salaries and wages Social security costs Pension costs Redundancy costs Recruitment costs staff developmant costs Travel, subsistence and olher staff costs 906,863 77,413 35.475 753,791 55,593 15,913 7,132 6,557 8,131 6,505 5,035 33,538 1,058,324 853,622 Employees earning more than £60.000 during the year: 2025 2024 £60,000- £69,999 £70,000 - £79,999 £90,000 - £99,999 Pension contributions in respect of these employees was £18,178 (2024: £4,386}. The key management personnel of RedR UK during the year is comprised of the Chief Executive Officer and the Operations Director. The total employee benefits of the key management personnel were £139,789 (2024: £178,548}. 38 RedR UK {A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 6. STAFF COSTS AND NUMBERS The average weekly number of employees (full-time equivalent} during the year was as follows: 2025 2024 Improving competence Fundraising and publicity Administration Governance Staff employed on overseas programmes: Middle East 18.0 17.0 7. TAXATION The charrf(able company benefits from exemptions on income and gains falling within sections 466493 of the Gorporation tax act 2010 to the extent that they are derived from charitable activities. 8. TANGIBLE FIXED ASSETS Computer equipment Total Cost At 1 April 2024 Additions Disposalslwrit8-offs in year 11,658 119 11,658 119 At 31 March 2025 11,777 11,777 Depreciation At 1 April 2024 Charge for the year Eliminated on disposallwrite-offs 8,215 2,499 8.215 2,499 At 31 March 2025 10,714 10,714 Net book value At 31 March 2025 1,063 1.063 At 31 March 2024 3,443 3,443 39 RedR UK (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 9. INVESTMENTS 2025 2024 Market value at 1 April Disposal in year Nel unrealised investment gains 29,791 127,442 (100,000) 2,349 211 Market value at 31 March 30,002 29,791 Historical cost at 31 March 19,718 19,718 Tha investments are comprised of.. CCLA- COIF Charities Investment Fund Equity shares 24,274 5,728 25,460 4,331 30,002 29,791 10. DEBTORS 2025 2024 Trade debtors Accrued income Other debtors P￿paYments 17,857 125,671 473 38.157 21.207 68.013 34.892 182,158 124,112 11. CREDITORS: Amounts falling due within one year 2025 2024 Taxalion and social security Trade and other creditors Accruals Deferred income Boun￿ Back Loan 23,752 66,203 104,496 145,784 10,000 17,716 31,305 13,339 228,834 10,833 350,235 302,027 Deferred income OCGurs when training courses which are due to occur after the balance sheet date are invoiced beforehand and grants where amounts have been rèceived in the period but the criteria for entitlement to the income has not been mel. Natwest Bank PLC hold a fixed and floating charge over the undertaking and all property and assets, both present and future. 40 RedR UK {A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 11a. Deferred income 2025 2024 Deferred income as al 1 April Amount released in the year Amount deferred in the year 228,834 226,063 (290,836} (371,829) 207,786 374,600 Deferred income as at 31 March 145.784 228.834 11b. Creditors: Falling due in more that one year 2025 2024 Bounce Back Loan 10.000 20,000 The Bounce Back Loan is the UK government-backed Covid-19 support loan to help businesses impacted by the pandemic and is due on 30 March 2027. This unsecured loan was granted on 30 March 2021 and was interest-free for the first 12 months. Ther6afler, the loan is repayable over the remaining five years at a rate of 2.5¥0 interest. 12. ANALYSIS OF NET ASSETS BETWEEN FUNDS Restricted funds Designated funds General funds Tolal funds For the year ended 31 March 2025 Investments Tangible assets Net current assets Amounts falling due in more than one year 30,002 1.063 (125,930) {10,000} 30,002 1,063 125,984 (10,000) Net assets at 31 March 2025 125.984 (104,865) 21,119 Comparative information for th8 analysis of net assets between funds in the previous year is as follows: Restricted funds Designated funds General funds Total nds For the year ended 31 March 2024 Investments Tangible assets Net current assets Amounts falling due in more than one year 29,791 3,443 (155,806) (20,000) 29,791 3,443 32,946 (20,000) 188,752 Nat assets at 31 March 2024 188,752 (142,572) 46,180 41 RedR UK (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 13. MOVEMENT IN FUNDS At 1 April 2024 At 31 March 2025 Income Expenditure Transfers 2025 RESTRICTED FUNDS Europe & Global Initiatives Ukraine Appeal Syria & Turkiye Earthquake Appeal MorocGO & Libya Appeal 188,752 1,643,564 1,706,398 125,918 815 749 66 Total Restricted Funds 188,752 1,644,379 1,707,147 125,984 UNRESTRICTED FUNDS Designated Fund5 Fixed Asset Funds Total Deslgnated Funds General Funds (142,572) 526.238 (488,531) {104,865) Total Unrestricted Funds {142,572) 526.238 (488,531) {104,865) Total Funds 46,180 2.170.617 {2.195,678) 21,119 At 1 April 2023 At 31 March 2024 Income Expenditure Transfers 2024 RESTRICTED FUNDS Middle East Europe & Global Initiatives Ukraine Appeal Syria & Turkiye Earihquake Appeal Morocco & Libya Appeal 5,451 31,082 32,637 20.207 (5.451 > (981,2211 {33,077} {20.901} {20,716) 1,138,891 440 694 20.716 188,752 Total Restricted Funds 89,377 1,160.741 {1,061,368) 188,752 UNRESTRICTED FUNDS Designated Funds Fixed Asset Funds Total Designated Funds General Funds 76,592 493.697 (712.861 } {142,572} Total Unrestricted Funds 76.592 493,697 (712,8611 (142,5721 Total Funds 165,969 1,654,438 {1,774,2271 46,180 42 RedR UK {A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 13. MOVEMENT IN FUNDS...ICont'd Purposes of restricted funds The Middle East Fund was used for providing training and addressing lechnical and coordination competencies. Funding has been secured trom Trust funds in support of this work. Th8 Europe & Global Initiatives Fund represents a number of contracts secured from a variety of major institutional donors,. these vary in the timing of cashflow income and expenditure. The Ukraine Appeal was set up to analyse and address the most urgent training needs and capacity gaps of local organisations and responders providing humanitsrian assistance in relation to the Ukraine emergency, followed by further and more in-depth training on selected areas of humanitarian response in English, Ukrainiarl. Polish and Romanian languages. Appeal was closed in 2024. The Pakistan Flood Appeal and Syria & Turkiye Earthquake appeals were to analyse and address the most urgent training needs and capacity gaps of local organisations responding to those emergencies. Appeal was closed in 2024. The Libya and Morocco appeal was set up in 2024 was to support projects that the charitable company ran immediately after the earthquaka and floods in those countries. 14. RELATED PARTIES RedR International is the umbrella body of the various RedR organisations around the world. The charily has two nominees on the committee of RedR International. The charily h8s established a wholly owned subsidiary trading company. RedR UK Trading Limited. a company registered in England & Wales. The company remains dormant. 15. CAPITAL COMMITMENTS There are no capital commitments not provided for in the financial statements {2024.. None). 16. CONTINGENT LIABILITIES In 2024, RedR was subject to a fraud incident totalling $207K. Reports were made to all relevant authorities. An independent investigation determined that there was no evidence of staff being rèsponsible. A number of measures have been put in place to prevent similar incidenls from OCCLJrring in the future, including enhancing financial procedures, updating financial and cybersecurity policies, and delivering organisation-wide training. At this time, the existence or amount of any liability accruing to RedR has not been detemiined. 43