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2024-12-31-accounts

PEACE BRIGADES INTERNATIONAL UNITED KINGDOM SECTION

Trustees’ Report and Audited Financial Statements for the year ended 31 December 2024

Pages

Trustees’ Annual Report 1 - 8
Independent Auditors’ Report 9-13
Statement of Financial Activities 14
Balance Sheet and Trustees’ signatures 15
Notes to the Financial Statements: 16-22
1
Accounting Policies
16
2 - 7
Details of Income
17 - 18
8
Details of Expenditure
19 - 20
9 - 13
Balance Sheet items and other notes
21
14 -15
Funds Analysis and Related Party Transactions
22

Audited by Gravita Audit Oxford LLP, Oxford

www.peacebrigades.org.uk

PBI UK is a non-governmental organisation working with communities around the world to address conflicts in non-violent ways. Registered in England, Company Reg. No: 03912587, Charity Reg. No: 1101016

PBI UK patrons: Sir Nicolas Bratza, Sir Henry Brooke CMG (1936-2018), Lord Carnwath CVO, Julie Christie, John Dew, Lord Lester of Herne Hill QC, Professor Jenny Pearce, Sir Peter Roth, Lord Scott of Foscote, Juliet Stevenson, Sir Jeffery Jowell KCMG QC, Samuel West

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Trustees’ Annual Report for Peace Brigades International United Kingdom Section (PBI UK) for the period 1 January to 31 December 2024

Reference and administrative details

Structure, governance and management

PBI UK is a charitable company limited by guarantee. It was incorporated under a Memorandum of Association on 19 January 2000 and is governed under its Articles of Association. It was registered with the Charity Commission on 3 December 2003.

Trustees are sought through adverts in journals, websites and newspapers, particularly those with a connection to the human rights and charity sectors. Potential trustees are invited to a formal interview by one or more existing trustees. If their application progresses, they are then invited to attend an initial trustee meeting as an observer to gain more knowledge and understanding of the organisation and if appointed they are invited to meet with staff and provided with an induction pack of key documents.

The Articles of Association require a minimum number of three trustees at any time, and that at least one third of trustees must retire each year even if they offer themselves for re-appointment.

All trustees are members of the Board of Trustees. They meet at least four times a year to administer the charity’s activities and at other times to carry out strategic planning. A full-time paid Director is appointed by the Board of Trustees to manage the day-to-day operations of the organisation, including the supervision of paid staff and office volunteers.

PBI UK also has an Advisory Board, through which individuals provide advice and inputs to the PBI UK Director, staff and Board of Trustees based upon their area of expertise.

PBI UK supports (both operationally and financially) the projects of Peace Brigades International (“PBI”), a non-profit organisation incorporated in the USA, also as an overseas non-profit organisation (registered number: 0884.150.149) in Belgium and as an overseas non-profit organisation (registered number: N4004351E) in Spain. It is through PBI the organisation’s protective accompaniment programmes are carried out through PBI’s “field projects”.

PBI UK is one of 14 “country groups” around the world that support the field projects of PBI, through which teams of trained international volunteer observers are sent to areas of conflict and repression to provide non-violent protective accompaniment to local human rights defenders. In 2024 field programmes were operating in Colombia, Costa Rica, Guatemala, Honduras, Indonesia, Kenya, Mexico and Nepal.

Although PBI UK is constituted as an independent body with separate legal responsibility, it adheres to the guiding principles of PBI laid down at an international level, and the continued use of the PBI name is dependent on this.

Overarching strategic goals

The objects of the charity are: “To promote human rights for the benefit of the public” by:

  1. Securing the enforcement of human rights law and promoting the sound administration of human rights law through accompanying and observing persons from organisations promoting human rights and preventing human rights abuses, and people whose lives are in danger from the work they do, provided that this work does not extend to promoting a political purpose (including a change in the law or government policy or the administrative decisions of the government authorities); and

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  1. Raising awareness of human rights and human rights abuses provided that this work does not extend to promoting a political purpose (including a change in the law or government policy or the administrative decisions of government authorities).

For the purposes of this object ‘human rights’ means the abolition of torture, slavery, forced labour, extra-judicial killing (such as genocide) and those rights secured under or by virtue of:

In accordance with the above objectives, and with due regard to the published Charity Commission guidance on the operation of the Public Benefit requirement of the Charities Act 2011, the trustees have undertaken appropriate activities in furtherance of those aims for the public benefit.

In the UK, our achievements contribute towards four overarching strategic goals, based on our strategic plan.

  1. PBI’s field projects have the resources and capacity they need to provide holistic protective accompaniment to human rights defenders at risk.

  2. UK civil society contributes to the impact of human rights defenders, by providing resources, boosting legitimacy, and collaborating in strategy and policy spaces.

  3. UK Government policy and practice provides effective protection and support to human rights defenders, including through stronger regulation of business behaviour.

  4. PBI UK has the resources, infrastructure and legitimacy to carry out our work sustainably and effectively.

With limited staff resources, the nature and ethos of PBI UK is such that many of its activities are carried out with the support of volunteers. A significant extra level of human resource is provided by its team of highly committed office volunteers and former field volunteers. The organisation benefited from over 100 days of unpaid volunteering during the year - a crucial contribution to the effectiveness of its work. PBI UK has an extensive network of returned field volunteers who contribute to advocacy, communication and fundraising activities.

We are also grateful for the continued support of our pro bono legal network, who provide invaluable expertise to help protect and build the resilience of human rights defenders. Valued partners including A4ID, the Bar Human Rights Committee of England and Wales, Clifford Chance, Doughty Street Chambers, and the Alliance for Lawyers at Risk make a vital contribution to our work, whether through advocacy, legal advice, pro bono activities, funding or capacity building.

Financial Review

PBI UK raised a total of £348,016 during 2024 thanks to the generosity and commitment of our valuable donors. The expenditure for the year was £349,062, meaning that reserves decreased during the year by a total of £1,045. This helps to maintain our financial stability and security for the future. Unrestricted reserves at the year-end were £285,556, representing 8 month’s future total budgeted expenditure, which after a generous legacy received in 2022, is still in excess of the Charity’s policy of holding a reserves ‘green zone’ of between three and six months of future expenditure. Year-end total reserves of £328,527 are split into £42,970 of restricted funds and £285,556 unrestricted.

Who we worked with

Peace Brigades International (PBI) protects human rights defenders as a strategy for enabling civil society to flourish and advance human rights worldwide. In 2024 PBI provided holistic protective accompaniment to 3,902 individuals, 83 organisations and 1,236 communities globally. Our activities included a mixture of physical protective presence, capacity building, advocacy, communications and narrative work, as well as psychosocial support. Over 878 people benefitted from PBI workshops to strengthen capacity in holistic security, peace-building, conflict resolution, psychosocial support, gender rights, solidarity-based action, and intersectionality. Our work enabled ‘land, environmental and Indigenous defenders’, ‘defenders of women’s rights and gender equality’ and ‘defenders working for peace, justice and the rule of law’ to continue and expand their work for human rights and social justice. These defenders in turn supported thousands of victims of human rights violations, defended countless migrants, refugees, and internally displaced people, and fought for the rights of Indigenous, peasant and slum communities. The human rights work of the defenders who PBI supported and protected in 2024 reached over 1,294,404 people across the world.

2024 saw another turbulent year for human rights around the world. Extreme weather events related to climate breakdown, crackdowns on civic space freedoms and rights, and the continued siege on Gaza, contributed to political instability, financial uncertainty and an increase in civil unrest. Amidst these global challenges, the role of human rights defenders is more important than ever. At a time when our rights and the environment are under renewed threat, frontline activists play a vital

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role in combating the climate crisis, advocating for gender justice, and strengthening the rule of law. Many are threatened, criminalised, and attacked just for taking a stand.

PBI UK supports, protects and empowers human rights defenders around the world, contributing to their ability to safely and effectively promote rights and protect the environment. We do this by campaigning for policy changes to ensure that governments and businesses respect human rights and take proactive action to prevent and respond to threats against human rights defenders. We mobilise resources and action from UK civil society, Parliament and the Government to enhance defenders’ impact and help keep them safe; and we resource and support the PBI field projects providing holistic protective accompaniment to defenders whose lives are at risk.

Our unique model has evolved since it was first pioneered in 1981, but what makes PBI unique remains the same. It’s the diverse teams of international volunteers in conflict zones and complicated contexts around the world, wearing the distinctive PBI vest, who are trained to protect threatened human rights defenders. They back this presence with outreach and lobbying, with PBI being one of the only organisations to advocate at all levels - from the soldier at a local checkpoint, to UN leaders. These activities help create the security, policy and political environments in which human rights defenders can carry out their work. PBI UK supports our field projects by fundraising, by recruiting and training personnel, and by building support networks to respond in emergencies.

PBI UK catalyses resources, action and advocacy to support threatened human rights defenders and ensures governments and businesses respect rights and the environment. Through PBI's field projects, we provide holistic protective accompaniment to activists whose lives are in danger, with a focus on those facing specific and heightened risks.

In 2024, PBI UK directly supported defenders in Colombia, Guatemala, Honduras, Indonesia, Kenya, Liberia, Mexico, Nepal, Nicaragua and Peru, and through our international advocacy work, we contributed to the protection of human rights activists in general, as well as the thousands of vulnerable people who form part of the communities they support. We also provided specific supportive interventions for defenders from other countries.

“Organisations like PBI have saved lives in our country. PBI has contributed to creating spaces in which people can construct proposals and work on the ongoing situation, which has helped us also to keep this hope going that we've spoken about. The protective accompaniment, the human connection that PBI gives us is fundamental to our work.” Mildrey Corrales Charry, woman human rights defender, CCEEU, Colombia

PBI works with defenders in some of the most high risk countries in Latin America, Africa and Asia, and advocates to ensure that all human rights defenders are protected and supported effectively. However, some of our programmes focus on groups whose activism contributes exponentially to global rights and justice, and who face specific and heightened risks:

Land, environmental and Indigenous defenders : Land, environmental and Indigenous defenders are on the front line of the fight for our planet’s future. The IPCC recognises that the voices of Indigenous communities and é environmentalists already suffering the consequences of climate change must be heard if we’re to stem the crisis. Yet many live in fear of speaking out. More than four land and environmental defenders are murdered every week, with Indigenous defenders massively over-represented among those killed - in 2024 alone, 58 of documented killings of human rights defenders were Indigenous people’s rights defenders, while 66 were land rights defenders. Colombia remains the most dangerous country for human rights defenders, accounting for almost half of the killings of human rights defenders documented in 2024, including community leaders. Rural communities often lack the information and resources to counter business interests affecting their rights.

Defenders of women’s rights and gender equality: Defenders of women’s rights and gender equality work to end f discrimination underpinning problems which disproportionately affect women and the LGBTIQ+ community, such as sexual and gender-based violence and inadequate healthcare. This has become even riskier, with fundamentalist interest groups whipping up anger about supposed ‘gender ideology’. In 2024, defending LGBTIQ+ rights and women’s rights were among the most targeted areas of human rights defence - 14.5% of the global documented killings of human rights defenders identified as women, trans, or gender non-conforming. Furthermore, attacks against LGBTIQ+ defenders comprised almost one tenth of all attacks reported globally, and were the most targeted groups in Africa, Europe and Central Asia. Many working on these issues are women human rights defenders, who face distinct challenges, including threats from within their own communities, meaning they require specific and tailored support.

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Defenders working for peace, justice and the rule of law: Defenders working for peace, justice and the rule of law help build, protect and strengthen the institutions that allow democracy to flourish and safeguard human rights. a Whether working on emblematic cases of injustice or advocating for systemic change, these activists are on a collision course with vested interests benefiting from the status quo. Sophisticated protection strategies and specific tools can allow these defenders to catalyse effective transitions to peace and the development of laws and mechanisms that give effect to international human rights obligations.

“I believe that neither my daughter nor I would be alive if it wasn’t for the selfless, commendable work that PBI did for us. They gave me the opportunity to carry on the battle, to carry on the fight.” Ninth Montenegro, Guatemalan human rights defender

Key achievements in the reporting period

Our work in 2024

Strategic Goal 1 - PBI’s field projects have the resources and capacity they need to provide holistic protective accompaniment to human rights defenders at risk.

Ensuring field projects have the field volunteers they need

Increasing direct resources to the PBI field projects

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“PBI’s work is vital to grassroots activists on the front lines of the most important struggles of our times: protecting democracy, combating the climate crisis and fighting for gender justice” - Sierra Schraff-Thomas, PBI UK Advisory Board

Strategic Goal 2 - UK civil society contributes to the impact of human rights defenders, by providing resources, boosting legitimacy, and collaborating in strategy and policy spaces.

Engaging networks in the UK to prevent escalation of attacks on human rights lawyers in Colombia

Legal Empowerment for human rights defenders and victims groups in Nepal

Strategic communications for protection

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Ensuring human rights defenders have access to self protection and wellbeing mechanisms

“Being in spaces like this has given queer women the platform to express and explain what we go through as human rights defenders, in terms of how the government is curtailing our rights.” Becky Odhiambo, non-binary, queer human rights defender and 2024 Fellow.

Strategic Goal 3 - UK Government policy and practice provides effective protection and support to human rights defenders, including through stronger regulation of business behaviour.

Speaker tours, emergency response activations, and case advocacy

Ensuring support for environmental defenders in Honduras facing grave reprisals

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Human Rights, he continued to face harassment, leading up to his death. He and other Guapinol water defenders have continuously demanded a permanent cancellation of the Los Pinares mine due to alleged violations of the community’s rights and contamination of their water supply.

Mobilising support for Mexican defenders defending their land

Advocating for UK Policy to protect defenders

Pushing for a UK Business, Human Rights and Environment Act.

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“A mandatory due diligence law is needed to oblige UK businesses to identify, prevent and mitigate their impacts, and to ensure there are consequences if they don’t. This will mean that less communities need to take a stand, and lead to less risks for those who choose to.” Christina Challis, Advocacy Manager, PBI UK

Strategic Goal 4 - PBI UK has the resources, infrastructure and legitimacy to carry out our work sustainably and effectively.

Strengthening PBI UK’s Board and Governance

2024 was a year in which PBI UK’s governance structure strengthened and evolved. With new, highly engaged Trustees on the Board and an Advisory Board also formed, the organisation and its Director is now able to count on expert advice and support through a series of committees which are made up of Trustees, Advisory Board members and staff - namely, the Finance and Accounts Committee, the Board Development Committee and the Fundraising Committee. The Board Development Committee continued implementing the recommendations of a Board Audit and governance review conducted by an external expert, which focuses on strengthening the policies and processes of the Board so that it can be as effective as possible. PBI UK has continued to develop a number of internal policies relating to human resources in 2024, providing an even more solid structure to underpin the organisation’s staffing and work. The organisation’s Operational Plan was updated for 2024 to reflect changes to the global and UK context for human rights defence, as well as the strengthening of the organisation’s team, Board and capacity.

This report has been prepared in accordance with the small companies’ regime under the Companies Act 2006.

Approved by the trustees on 16 July 2025 and signed on their behalf by:

STEVE WEBSTER Trustee

SOPHIA KERRIDGE Trustee

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PEACE BRIGADES INTERNATIONAL UNITED KINGDOM SECTION Statement of Trustees’ responsibilities

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

Company law requires the Trustees to prepare financial statements for each financial year. Under that law the Trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice, including Financial Reporting Standard 102 (United Kingdom Accounting Standards and applicable law). Under company law the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charity and the income and expenditure, of the charity for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity’s transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

So far as the Trustees are aware, there is no relevant audit information (information needed by the company’s auditors in connection with preparing their report) of which the charity’s auditors are unaware; and

each Trustee has taken all steps that they ought to have taken as a director in order to make themselves aware of relevant audit information and to establish that the charity’s auditors are aware of that information.

Page 10

INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF PEACE BRIGADES INTERNATIONAL UNITED KINGDOM SECTION (continued)

Opinion

We have audited the financial statements of Peace Brigades International United Kingdom Section (the “Charity”) for the year ended 31 December 2024 which comprise the Statement of Financial Activities, Balance Sheet and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard ,and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the entity’s ability to continue as a going concern for a period of at least 12 months from when the financial statements are authorised for issue.

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

Other information

The other information comprises the information included in the annual report, including the trustees’ report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

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INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF PEACE BRIGADES INTERNATIONAL UNITED KINGDOM SECTION (continued)

Opinions on other matters prescribed by the Companies Act 2006

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

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in 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:

Responsibilities of the trustees

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As explained more fully in the trustees’ responsibilities statement [set out on page 10], the trustees 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 they determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the Charity’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 Charity or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists.

Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

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INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF PEACE BRIGADES INTERNATIONAL UNITED KINGDOM SECTION (continued)

We assessed the susceptibility of the charity’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

To address the risk of fraud through management bias and override of controls, we:

To address the risk of fraud through management bias and override of controls, we:

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the trustees and other management and the inspection of regulatory and legal correspondence, if any.

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

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INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF PEACE BRIGADES INTERNATIONAL UNITED KINGDOM SECTION (continued)

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.

Use of our report

This report is made solely to the Charity’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 Charity’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 Charity’s members as a body, for our audit work, for this report, or for the opinions we have formed.

First Floor, Park Central, 40-41 Park End Street Oxford, OX1 1JD

Colin Mills (Senior Statutory Auditor) for and on behalf of Gravita Audit Oxford LLP, Statutory Auditor

23 July 2025

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PEACE BRIGADES INTERNATIONAL UNITED KINGDOM SECTION

Statement of Financial Activities including income and expenditure accounts for the year ended 31 December 2024

Note
INCOME
Income and endowments from:
Donatons and legacies
Donatons and grants from trusts and corporatons
2
Individual donatons and legacies
5
Investments
Bank interest
7
Charitable actvites
Fees from training potental project volunteers
TOTAL INCOME
EXPENDITURE
Raising funds
Charitable actvites
TOTAL EXPENDITURE
9
NET INCOME / (EXPENDITURE)
Balances brought forward
Balances carried forward
Unrestricted
Restricted
Total
Funds
Funds
Funds
2024
£
£
£
103,200 154,378 257,578
88,005 - 88,005
2,433 - 2,433
- - -
Unrestricted
Restricted
Total
Funds
Funds
Funds
2023
£
£
£
91,945 219,129 311,074
34,748 - 34,748
- - -
- - -
193,638 154,378 348,016 126,693
219,129
345,821
54,198 2,426 56,624
116,445 175,993 292,438
38,921 3,596 42,517
64,423
181,493
245,917
170,643 178,419 349,062 103,345
185,089
288,433
22,995
(24,041)
(1,045)
262,561
67,011
329,572
285,556
42,970
328,527
23,348
34,040
57,388
239,213
32,971
272,185
262,561
67,011
329,572

There were no recognised gains or losses during the year, other than those included in the above statement.

All amounts relate to continuing activities.

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PEACE BRIGADES INTERNATIONAL UNITED KINGDOM SECTION COMPANY NUMBER 3912587

Balance sheet as at 31 December 2024

Note Unrestricted Note Unrestricted Restricted Total Unrestricted Restricted Total
Funds Funds 2024 Funds Funds 2023
£ £ £ £ £ £
Fixed assets
Tangible assets 10 924 - 924 924 - 924 924 - 924 1,449 - 1 449 - 1 449 - 1,449
Current assets
Debtors and prepayments 11 62,332 24,626 86,957 62,332 24,626 86,957 62,332 24,626 86,957 8,473 - 8,473 8,473 - 8,473 8,473 - 8,473
Cash at bank and in hand 246,609 21 609 21,349 267 349 267,958 279,281 71 281 71,511 350 511 350,792
308,941 45,975 354,916 308,941 45,975 354,916 308,941 45,975 354,916 287,754 71,511 359,264 287,754 71,511 359,264 287,754 71,511 359,264
Creditors: amounts falling due
within one year 12 (24,308) (3,005) (27,313) (26,640) (4,500) (31,140)
Net current assets 284,632 42 632 42,970 327 970 327,602 261,114 67 114 67,011 328 011 328,124
Total assets less liabilities 285,557 42,970 328,527 285,557 42,970 328,527 285,557 42,970 328,527 262,562 67,011 329,573 262,562 67,011 329,573 262,562 67,011 329,573
Creditors: amounts falling due
after more than one year - - - - - - - - - - - - - - - - - -
Total net assets 285,557 42 557 42,970 328 970 328,527 262,562 67 562 67,011 329 011 329,573
Represented by:
Unrestricted funds - general 15 285,557 - 285,557 285,557 - 285,557 285,557 - 285,557 262,562 - 262,562 262,562 - 262,562 262,562 - 262,562
Restricted funds 15 - 42 - 42,971 42 971 42,971 - 67 - 67,011 67 011 67,011
285,557 42 557 42,971 328 971 328,527 262,562 67 562 67,011 329 011 329,573

The financial statements were approved and authorised for issue by the Board on 16 July 2025

……………………………………..

……………………………………..

SOPHIA KERRIDGE Trustee

STEVE WEBSTER Trustee

The notes on pages 16 to 22 form part of these financial statements

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PEACE BRIGADES INTERNATIONAL UNITED KINGDOM SECTION

Notes to the financial statements for the year ended 31 December 2024

1. Accounting Policies

Basis of accounting

Peace Brigades International UK Section is a public benefit entity. The financial statements have been prepared under the historical cost convention, in accordance with the Statement of Recommended Practice (SORP), “Accounting and Reporting by Charities” FRS102, applicable accounting standards and the Charities Act 2011.

Income

Grants and donations are accounted for when their amount and receipt are probable. In the case of donations this is usually when received. All other income is accounted for on a receivable basis, including Gift Aid reclaims. Grants received prior to the year end, relating to funding applications for expenditure in future financial years, are deferred and included in creditors. Donations in kind are recognised when the value to the charity can be quantified and a third party is bearing the cost. Legacies are recognised according to the criteria in the Charities SORP.

Expenditure

Expenditure is included on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed, they have been allocated to activities on a basis consistent with the use of resources. Expenditure includes irrecoverable VAT where applicable.

Allocation of costs

Costs are allocated to spending categories on a basis designed to represent the use of the resource. Costs relating to a particular activity are allocated directly where possible, staff costs are allocated on the basis of actual or estimated time spent, and support costs (primarily spending on premises) are apportioned on an appropriate basis e.g. floor space.

Fixed assets and depreciation

Tangible fixed assets costing more than £500 are capitalised. Computer and office equipment is written off on a straight-line basis over their estimated useful life of 3 years.

Stock

Stocks are valued at the lower of cost and net realisable value.

Leasing

Rentals payable under operating leases are charged to the Statement of Financial Activities on a straight line basis over the lease term.

Intangible Income

Donations in kind are included, where practicable, at the financial cost to the provider of the service. Volunteer time is not included in the financial statements.

Fund accounting

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donors or which have been raised by the charity for particular purposes. The aim and use of each restricted fund is set out in the notes to the financial statements. Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objects of the charity.

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PEACE BRIGADES INTERNATIONAL UNITED KINGDOM SECTION Notes to the financial statements for the year ended 31 December 2024

2. Donatons and grants from trusts and corporatons
A4ID: Advocates for Internatonal Development
Big Give
Bertha Foundaton
Bryan Cave Leighton Paisner LLP
CJM Charitable Trust
Doughty St Chambers
Ford Foundaton
GreenPeace gif of ofce space (estmated value)
Guatemala Solidarity Network
Guatemalan Indian Centre
HT & LB Cadbury Charitable Trust
James Thornton DAF
Joseph Rowntree Charitable Trust
Mirianog Trust
Network for Social Change
PBI Germany
PBI Nepal
Philamonic Trust
The Allan and Nesta Ferguson Charitable Setlement
The Evan Cornish Foundaton
The Law Society
The Tinsley Charitable Trust
Trefonen Hill Walk
Total
3. Contributors to the Human Rights Defenders' (HRD) fund
Individual donatons
Total Income for fund
4. Contributors to the Alliance for Lawyers at Risk (ALR) fund
Individual donatons
Total Income for fund
2024
£
8,694
10,000
-
1,500
-
2,000
61,486
6,000
-
200
10,000
60,000
50,000
2,000
-
9,765
1,433
2,000
-
-
5,000
27,500
-
257,578
2023
£
4,032
13,500
30,000
1,500
5,000
2,000
94,922
-
5,000
-
-
60,000
20,834
-
18,841
-
-
-
20,000
10,000
-
20,500
4,945
311,074
2024
£
-
-
2023
£
-
-
2024
£
-
-
2023
£
-
-

Page 18

PEACE BRIGADES INTERNATIONAL UNITED KINGDOM SECTION Notes to the financial statements for the year ended 31 December 2024

5. Individual Donations and Legacies

5. Individual Donatons and Legacies
Individual donatons
Legacies
Total Individual Donatons and Legacies
6. Fundraising Actvites
Sponsorship
Ticket sales
Total Fundraising Actvites
7. Other Income
Interest received
Total Other Income
8. Analysis of Grants Made
Supportng Advocacy work
Total
Recipients of insttutonal grants:
Advocacy support: Forest Peoples Programme
Advocacy support: Business & Human Rights Resource Centre
Total
2024
2024
22,500
-
22,500
-
Grants to
insttutons
Grants to
individuals
2024
30,505
57,500
88,005
2023
34,748
-
34,748
2024
-
-
-
2023
-
-
-
2024
2,433
2,433
2023
-
-
2023
13,500
13,500
Grants to
insttutons
2023
-
-
Grants to
individuals
18,000
4,500
22,500
-
9,000
4,500
13,500
-

Page 19

PEACE BRIGADES INTERNATIONAL UNITED KINGDOM SECTION Notes to the financial statements for the year ended 31 December 2024

9. Total expenditure

9. Total expenditure
in current period
Funding to feld projects and internatonal actvites
Advocacy and project support
Outreach, publicity, and communicatons
Field volunteer recruitment, training & support
Advocacy grant funding to insttutons
Governance
Total charitable actvites
Fundraising
in preceding period
Funding to feld projects and internatonal actvites
Advocacy and project support
Outreach, publicity, and communicatons
Field volunteer recruitment, training & support
Advocacy grant funding to insttutons
Governance
Total charitable actvites
Fundraising
Staf
Costs
£
-
92,078
27,624
9,208
-
9,208
138,118
46,039
184,157
Support
Costs
£
-
9,873
7,898
7,898
-
7,898
33,568
5,924
39,492
Other
Direct
Costs
£
68,897
25,446
3,910
-
22,500
-
120,752
4,661
125,413
Total
2024
£
68,897
127,397
39,431
17,106
22,500
17,106
292,438
56,624
349,062
Total
2023
£
81,094
94,355
30,253
13,358
13,500
13,358
245,917
42,517
288,433
Staf
Costs
£
-
72,462
21,738
7,246
-
7,246
108,692
36,231
Support
Costs
£
-
7,639
6,112
6,112
-
6,112
25,974
5,834
Other
Direct
Costs
£
81,094
14,254
2,403
-
13,500
-
111,250
452
Total
2023
£
81,094
94,355
30,253
13,358
13,500
13,358
245,917
42,517
144,923 31,808 111,703 288,433

In common with other PBI country groups, PBI UK contributes to global project support, monitoring and co-ordination that takes place at an international level within PBI. This contribution is included above in Funding to field projects and international activities.

Staf Costs comprise:
Staf salaries
Redundancy payment
Returned volunteer salaries
Employer's pension contributons
Social security costs
2024
£
165,880
-
-
6,344
11,933
184,157
2023
£
129,604
2,803
-
4,693
7,823
144,923

Salaries, and the associated social security costs, have covered seven individuals employed as staff during 2024. The number of employees earning £60,000 or more was as follows: (excluding employer’s social security costs and pension contributions)

Support Costs comprise:
Storage, ofce rent, rates, insurance and service charges
Co-working fees
Away day costs
Computer and telephone costs
Printng, statonery, postage and ofce supplies
Staf and Volunteers' travel and subsistence expenses
Trustee travel and subsistence
Audit fees
Subscriptons and publicatons
Bank charges
Strategy, Planning & Board
Partcipaton in internatonal governance spaces
Recruitment
Returned volunteers
Fundraising support
Communicatons support
Compliance and legal fees
IT equipment depreciaton
Training and Development
Key management personnel total compensaton: Director
Trustees received no remuneraton in 2024 (2023 amount: nil).
Trustees received £375 in travel and subsistence costs in 2024 (2023 amount: £536)
2024: £60,000 to £70,000: 1 employee ;2023: £60,000 to £70,000: 0 employees
2024
£
11,999
-
-
552
304
4,296
375
4,908
882
222
109
244
429
14,110
-
-
13
1,048
-
2023
£
3,967
7,756
-
1,588
611
5,392
536
4,840
192
185
-
-
1,001
-
1,250
3,603
13
873
-
39,492 31,808
69,268 65,211

Page 20

PEACE BRIGADES INTERNATIONAL UNITED KINGDOM SECTION

Notes to the financial statements for the year ended 31 December 2024

9. Total expenditure - contnued
Other Direct Costs comprise:
Funding to PBI Colombia project
Funding to PBI Guatemala project
Funding to PBI Honduras Project
Funding to PBI Indonesia project
Funding to PBI Kenya project
Funding to PBI Mexico project
Funding to PBI Nepal project
Funding to PBI Nicaragua project
Funding to PBI ISEC
Total direct funding to PBI ISEC & feld projects
Field volunteer recruitment, training and welfare
Publicatons
Multmedia outputs
Human Rights Defenders capacity building and support
Conferences / events
Translaton
Direct fundraising costs
Advocacy meetngs and related actvites
Communicatons platorms and subscriptons
Legal Empowerment Projects
Human Rights Defenders networking events
Human Rights Defenders Speaker tours
Programme Consultants
Country & case events
Policy related events
Visits to PBI projects
Consultng (Advocacy & Strategy)
Total Direct Costs
Profile-raising and relationship-building outreach
Advocacy-related publications & comms
Advocacy-related outreach
2024
£
3,853
7,045
7,055
3,843
3,843
7,046
3,843
3,843
28,527
2023
£
3,965
7,251
7,251
3,955
3,955
7,251
3,955
3,955
39,555
68,897
103
1,040
-
-
-
2,667
953
-
176
386
650
94
2,227
13,780
1,499
1,135
240
706
25
3,675
81,094
76
1,728
54
345
-
225
-
452
2,949
319
241
-
2,298
-
-
-
-
-
-
8,420
29,355 17,109
98,252 98,203

Page 21

PEACE BRIGADES INTERNATIONAL UNITED KINGDOM SECTION Notes to the financial statements for the year ended 31 December 2024

Computer
Equipment
10. Fixed assets
£
Cost
At 1 January 2024
6,131
Additons in year
523
At 31 December 2024
6,654
Depreciaton
At 1 January 2024
4,682
Charge for year
1,048
At 31 December 2024
5,729
Net book value at 1 January 2024
1,449
Net book value at 31 December 2024
924
11. Debtors (due within one year)
Accrued income – grants, legacies and donatons
Accrued income - Gif Aid
Sundry debtors
Prepayments
12. Creditors: amounts falling due within one year
PBI ISec
Accruals
2024
£
84,001
2,175
273
509
2023
£
7,000
956
-
517
86,957 8,473
2024
£
22,763
4,550
2023
£
21,640
9,500
27,313 31,140

13. Operating lease commitments

As at 31 December 2024, the company had commitments under a non-cancellable
lease as follows:
2024
£
Expiring within one year
-
2023
£
-

14. Company status

The company is incorporated in England. Its registered address is 45 Swinburne Road, London SW15 5EQ. The company is limited by guarantee and does not have a share capital. Each member's liability under the guarantee is limited to £1.

Page 22

PEACE BRIGADES INTERNATIONAL UNITED KINGDOM SECTION

Notes to the fnancial statements
15. Funds Analysis
At 1
Jan 2024
Unrestricted funds:
£
General fund
262,562
Unrestricted grants receivable
AW60
-
Bryan Cave Leighton Paisner LLP
-
CJM Charitable Trust
-
Guatemalan Indian Centre
-
HT & LB Cadbury Charitable Trust
-
James Thornton DAF
-
Philamonic Trust
-
Mirianog Trust
-
The Tinsley Foundaton
-
Trefonen Hill Walk
-
Total unrestricted funds
262,562
Restricted funds:
Big Give Individual donatons
-
A4ID: Advocates for Internatonal Development
-
AW 60
-
Bertha Foundaton
5,932
Big Give Foundaton
3,500
Doughty St Chambers
-
Oakdale Trust
-
Ford Foundaton
35,535
GreenPeace (Gif of Ofce Space)
-
Guatemala Solidarity Network
-
Joseph Rowntree Charitable Trust
7,334
Network For Social Change
4,710
PBI Germany
-
PBI Nepal
-
Peace Brigades Internatonal Secretariat
-
Simmons & Simmons
-
The Allan and Nesta Ferguson Charitable Setlement
-
The Evan Cornish Foundaton
10,000
The Law Society
-
Total restricted funds
67,011
Total funds
329,573
Notes to the fnancial statements
15. Funds Analysis
At 1
Jan 2024
Unrestricted funds:
£
General fund
262,562
Unrestricted grants receivable
AW60
-
Bryan Cave Leighton Paisner LLP
-
CJM Charitable Trust
-
Guatemalan Indian Centre
-
HT & LB Cadbury Charitable Trust
-
James Thornton DAF
-
Philamonic Trust
-
Mirianog Trust
-
The Tinsley Foundaton
-
Trefonen Hill Walk
-
Total unrestricted funds
262,562
Restricted funds:
Big Give Individual donatons
-
A4ID: Advocates for Internatonal Development
-
AW 60
-
Bertha Foundaton
5,932
Big Give Foundaton
3,500
Doughty St Chambers
-
Oakdale Trust
-
Ford Foundaton
35,535
GreenPeace (Gif of Ofce Space)
-
Guatemala Solidarity Network
-
Joseph Rowntree Charitable Trust
7,334
Network For Social Change
4,710
PBI Germany
-
PBI Nepal
-
Peace Brigades Internatonal Secretariat
-
Simmons & Simmons
-
The Allan and Nesta Ferguson Charitable Setlement
-
The Evan Cornish Foundaton
10,000
The Law Society
-
Total restricted funds
67,011
Total funds
329,573
for the year ended 31 December 2024
Incoming
Expenditure
At 31
Resources
Dec 2024
£
£
£
90,438
(67,443) 285,557
-
-
1,500
(1,500) -
- - -
200
(200) -
10,000
(10,000) -
60,000
(60,000) -
2,000
(2,000) -
2,000
(2,000) -
27,500
(27,500) -
- - -
193,638
(170,643) 285,557
- - -
8,694
(8,694) -
- - -
-
(5,932) -
10,000
(8,500) 5,000
2,000
(2,000) -
- - -
61,486
(68,560) 28,462
6,000
(6,000) -
-
50,000
(50,325) 7,009
-
(4,710) -
9,765
(9,765) -
1,433
(1,433) -
- - -
- - -
- - -
-
(10,000) -
5,000
(2,500) 2,500
154,378
(178,419) 42,971
348,016
(349,062) 328,528
for the year ended 31 December 2024
Incoming
Expenditure
At 31
Resources
Dec 2024
£
£
£
90,438
(67,443) 285,557
-
-
1,500
(1,500) -
- - -
200
(200) -
10,000
(10,000) -
60,000
(60,000) -
2,000
(2,000) -
2,000
(2,000) -
27,500
(27,500) -
- - -
193,638
(170,643) 285,557
- - -
8,694
(8,694) -
- - -
-
(5,932) -
10,000
(8,500) 5,000
2,000
(2,000) -
- - -
61,486
(68,560) 28,462
6,000
(6,000) -
-
50,000
(50,325) 7,009
-
(4,710) -
9,765
(9,765) -
1,433
(1,433) -
- - -
- - -
- - -
-
(10,000) -
5,000
(2,500) 2,500
154,378
(178,419) 42,971
348,016
(349,062) 328,528
At 1
Jan 2023
£
238,713
-
-
-
-
-
-
500
-
-
-
2023 Comparatves
Incoming
Expenditure
Resources
£
£
34,748
(10,900)
- -
1,500
(1,500)
5,000
(5,000)
- -
- -
60,000
(60,000)
-
(500)
- -
20,500
(20,500)
4,945
(4,945)
2023 Comparatves
Incoming
Expenditure
Resources
£
£
34,748
(10,900)
- -
1,500
(1,500)
5,000
(5,000)
- -
- -
60,000
(60,000)
-
(500)
- -
20,500
(20,500)
4,945
(4,945)
At 31
Dec 2023
£
262,562
-
-
-
-
-
-
-
-
-
-
262,562 193,638 (170,643) 239,213 126,693 (103,345) 262,562
-
-
-
5,932
3,500
-
-
35,535
-
-
7,334
4,710
-
-
-
-
-
10,000
-
-
8,694
-
-
10,000
2,000
-
61,486
6,000
50,000
-
9,765
1,433
-
-
-
-
5,000
-
(8,694)
-
(5,932)
(8,500)
(2,000)
-
(68,560)
(6,000)
(50,325)
(4,710)
(9,765)
(1,433)
-
-
-
(10,000)
(2,500)
8,376
-
500
-
2,500
-
2,000
-
-
4,000
-
-
-
-
3,596
7,000
-
-
5,000
-
4,032
-
30,000
13,500
2,000
94,922
-
5,000
20,834
18,841
-
-
-
-
20,000
10,000
-
(8,376)
(4,032)
(500)
(24,068)
(12,500)
(2,000)
(2,000)
(59,387)
-
(9,000)
(13,500)
(14,131)
-
-
(3,596)
(7,000)
(20,000)
-
(5,000)
-
-
-
5,932
3,500
-
-
35,535
-
-
7,334
4,710
-
-
-
-
-
10,000
-
67,011 154,378 (178,419) 32,971 219,129 (185,089) 67,011
329,573 348,016 (349,062) 272,184 345,821 (288,433) 329,573

Restricted funds are funds which have been granted or donated for particular purposes or projects.

16. Related party transactions

There were no related party transactions in the reporting period.