OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2025-12-31-accounts

PEACE BRIGADES INTERNATIONAL UNITED KINGDOM SECTION

Trustees’ Report and Audited Financial Statements for the year ended 31 December 2025

Pages

Trustees’ Annual Report 1 - 9
Independent Auditors’ Report 10-14
Statement of Financial Actvites 15
Balance Sheet and Trustees’ signatures 16
Notes to the Financial Statements: 17-23
1
Accountng Policies		 17
2 - 7
Details of Income		 18 - 19
8
Details of Expenditure		 20 - 21
9 - 13
Balance Sheet items and other notes		 22
14 -15
Funds Analysis and Related Party Transactons		 23

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

Trustees’ Annual Report for Peace Brigades International United Kingdom Section (PBI UK) for the period 1 January to 31 December 2025

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

  2. 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 £424,522 during 2025 thanks to the generosity and commitment of our valuable donors. The expenditure for the year was £462,220, meaning that reserves decreased during the year by a total of £37,699. This helps to maintain our financial stability and security for the future. Unrestricted reserves at the year-end were £214,186, representing 6.5 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 £290,829 are split into £76,642 of restricted funds and £214,186 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 2025, PBI provided holistic protective accompaniment to more than 3,500 individuals, over 80 organisations, and more than 1,000 communities globally. Our activities included a mixture of physical protective presence, capacity building, advocacy, communications and narrative work, as well as psychosocial support. Over 800 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 2025 reached over one million people across the world.

2025 was another turbulent year for human rights around the world. The year started with the US cutting USAID and the UK severely reducing its foreign aid budget, which have had serious effects on the protection of human rights defenders, leaving them and broader civil society more exposed than ever. The continued siege on Gaza and violent conflict in Sudan have contributed to further global political instability 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 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 frontline teams 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 frontline teams, we provide holistic protective accompaniment to activists whose lives are in danger, with a focus on those facing specific and heightened risks.

In 2025, PBI UK directly supported defenders in Colombia, Honduras, Indonesia, Kenya and Mexico, 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.

“We are very grateful for PBI’s accompaniment and the work it does to support us in our struggle. PBI’s accompaniment is very important to us as we live in a constant state of emergency due to the risk that we will be forced off our land.” Lilian Lizeth Flores, Honduran human rights defender

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 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. From 2012 to 2024, 2,253 land and environmental defenders have been murdered, with Indigenous defenders massively over-represented among those killed. In 2024, 59 defenders were killed directly or indirectly related to their human rights work challenging business or corporate interests in 16 different countries. Colombia once again 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 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’. The defence of LGBTIQ+ rights and women’s rights are among the most targeted areas of human rights work. Attacks against LGBTIQ+ defenders comprised almost one tenth of all attacks reported globally in 2024, 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.

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. 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.

“Organisations like PBI help us to put pressure on the government because that's the only thing that they respond to.” Jesús Thomas González, Mexican human rights defender

Key achievements in the reporting period

several politicians to pledge their support for this campaign, take part in parliamentary debates on the topic, and ensured that the need to prevent threats against activists is part of discussions on the proposed law’s components.

Our work in 2025

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

“PBI’s accompaniment, training and workshops have been really important for us. They have opened up possibilities for us to raise our voices. The physical accompaniment that is provided to us by PBI supports our protection.” Alejandra Ignacio Álvarez, Mexican human rights defender

Increasing direct resources to the PBI frontline teams

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 displacement of Indigenous communities in West Papua

Legal empowerment for Indigenous and peasant defenders, organisations and communities in Honduras

Strategic communications for protection

We Crossed”, a film about the criminalisation of environmental defenders in the UK. The film premiere was followed by a Q&A with environmental defenders from the UK, Mexico and Indonesia.

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

“With the support of PBI UK, I have been able to share my lived experiences and resilience strategies as a queer person in Kenya with the diplomatic community, as well as how to counter the repressive environment against human rights that is being felt across the world currently.” Becky Odhiambo, Kenyan queer human rights defender and former Fellow of the Scottish Human Rights Defenders Fellowship

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 Indigenous women defenders in West Papua and Mexico

“PBI's unique strategy of protective accompaniment gives human rights defenders across the world that vital and tangible reassurance that they are not alone, that someone stands with them, shoulder to shoulder, against tyranny, oppression, and injustice.” - Walter Nyabadza, PBI UK Advisory Board

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

Assessment on the UK’s application of the UN Guiding Principles on Business and Human Rights, and a review of the UK’s responsible business conduct.

“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

2025 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 2025 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 11th July 2026 and signed on their behalf by:

ANDREW ANDERSON

SOPHIA KERRIDGE

Trustee

Trustee

Page 10

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 11

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

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.

Page 12

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

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

As explained more fully in the trustees’ responsibilities statement, 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:

Page 13

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.

Page 14

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

17 July 2026

Page 15

PEACE BRIGADES INTERNATIONAL UNITED KINGDOM SECTION

Statement of Financial Activities including income and expenditure accounts for the year ended 31 December 2025

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
2025
£
£
£
77,500 291,700 369,200
48,991 - 48,991
6,331 - 6,331
- - -		 Unrestricted
Restricted
Total
Funds
Funds
Funds
2024
£
£
£
103,200 154,378 257,578
88,005 - 88,005
2,433 - 2,433
- - -
132,822 291,700 424,522 193,638
154,378
348,016
68,263
68,263
135,930 258,028 393,958		 54,198 2,426 56,624
116,445
175,993
292,438
204,193 258,028 462,220 170,643
178,419
349,062
(71,370) 33,672
(37,699)
285,556
42,970
328,526
214,186
76,642
290,829		 22,995
(24,041)
(1,045)
262,561
67,011
329,572
285,556
42,970
328,527

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

All amounts relate to continuing activities.

Page 16

PEACE BRIGADES INTERNATIONAL UNITED KINGDOM SECTION COMPANY NUMBER 3912587

Balance sheet as at 31 December 2025

Note
Fixed assets
Tangible assets
10
Current assets
Debtors and prepayments
11
Cash at bank and in hand
Creditors: amounts falling due
within one year
12
Net current assets
Total assets less liabilites
Creditors: amounts falling due
afer more than one year
Total net assets
Represented by:
Unrestricted funds - general
15
Restricted funds
15		 Unrestricted
Restricted
Total
Funds
Funds
2025
£
£
£
174 - 174
18,807 6,750 25,557
242,437 69,892 312,329
261,245 76,642 337,887
(47,232) -
(47,232)
214,013 76,642 290,655
214,187 76,642 290,829
- - -
214,187 76,642 290,829
214,187 - 214,187
- 76,642 76,642
214,187 76,642 290,829		 Unrestricted
Restricted
Total
Funds
Funds
2024
£
£
£
924 - 924
62,332 24,626 86,957
246,609 21,349 267,958
308,941 45,975 354,916
(24,308)
(3,005)
(27,313)
284,632 42,970 327,602
285,557 42,970 328,527
- - -
285,557 42,970 328,527
285,557 - 285,557
- 42,971 42,971
285,557 42,971 328,527

The financial statements were approved and authorised for issue by the Board on 11 July 2026

……………………………………..

……………………………………..

SOPHIA KERRIDGE Trustee

ANDREW ANDERSON Trustee

The notes on pages 17 to 23 form part of these financial statements

Page 17

PEACE BRIGADES INTERNATIONAL UNITED KINGDOM SECTION

Notes to the financial statements for the year ended 31 December 2025

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 Companies Act 2026.

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.

Page 18

PEACE BRIGADES INTERNATIONAL UNITED KINGDOM SECTION Notes to the financial statements for the year ended 31 December 2025

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
Environmental Defenders Collaboratve
Ford Foundaton
GreenPeace gif of ofce space (estmated value)
Guatemala Solidarity Network
Guatemalan Indian Centre
HT & LB Cadbury Charitable Trust
PBI Honduras & IO for IDIL Delegaton
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
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		 2025
£
14,750
2,000
56,751
114,700
8,000
5,000
12,756
62,500
49,999
17,743
10,000
5,000
10,000
-
369,200		 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
2025
£
-
-		 2024
£
-
-
2025
£
-
-		 2024
£
-
-

Page 19

PEACE BRIGADES INTERNATIONAL UNITED KINGDOM SECTION Notes to the financial statements for the year ended 31 December 2025

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		 2025
2025
16,250
-
16,250
-
Grants to
insttutons
Grants to
individuals		 2025
47,650
1,342
48,991		 2024
30,505
57,500
88,005
2025
-
-
-		 2024
-
-
-
2025
6,331
6,331		 2024
2,433
2,433
2024
22,500
22,500
Grants to
insttutons		 2024
-
-
Grants to
individuals
16,250
16,250
-		 18,000
4,500
22,500		 -

Page 20

PEACE BRIGADES INTERNATIONAL UNITED KINGDOM SECTION Notes to the financial statements for the year ended 31 December 2025

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
£
-
92,190
27,657
9,219
-
9,219
138,285
46,095
184,380		 Support
Costs
£
-
13,327
10,662
10,662
-
10,662
45,313
7,996
53,309		 Other
Direct
Costs
£
97,174
83,179
13,756
16,250
-
210,360
14,171
224,531		 Total
2025
£
97,174
188,697
52,075
19,881
16,250
19,881
393,958
68,263
462,220		 Total
2024
£
68,897
127,397
39,431
17,106
22,500
17,106
292,438
56,624
349,062
Staf
Costs
£
-
92,078
27,624
9,208
-
9,208
138,118
46,039		 Support
Costs
£
-
9,873
7,898
7,898
-
7,898
33,568
5,924		 Other
Direct
Costs
£
68,897
25,446
3,910
-
22,500
-
120,752
4,661		 Total
2024
£
68,897
127,397
39,431
17,106
22,500
17,106
292,438
56,624
184,157 39,492 125,413 349,062

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		 2025
£
167,044
1,500
-
6,196
9,640
184,380		 2024
£
165,880
-
-
6,344
11,933
184,157

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)

2025 : £60,000 to £70,000: 1 employee ; 2024 : £60,000 to £70,000: 1 employee

2025
Support Costs comprise:
£
Storage, ofce rent, rates, insurance and service charges
9,380
Computer and telephone costs
1,718
Printng, statonery, postage and ofce supplies
412
Staf and Volunteers' travel and subsistence expenses
4,008
Trustee travel and subsistence
356
Audit fees
5,406
Subscriptons and publicatons
974
Bank charges
417
Strategy, Planning & Board
3,588
Partcipaton in internatonal governance spaces
-
Recruitment
1,315
Staf Wellbeing
1,377
Returned volunteers
-
Fundraising support
Communicatons consultancies & support
23,573
Compliance and legal fees
34
IT equipment depreciaton
750
Training and Development
-
53,309
Key management personnel total compensaton: Director
72,314
Trustees received no remuneraton in 2025 (2024 amount: nil).
8 Trustees received £837.11 in travel, accommodaton and subsistence costs in 2025 (2024 amount: £375)		 2025
£
9,380
1,718
412
4,008
356
5,406
974
417
3,588
-
1,315
1,377
-
23,573
34
750
-		 2024
£
11,999
552
304
4,296
375
4,908
882
222
109
244
429
14,110
-
-
13
1,048
-
53,309 39,492
69,268

Page 21

PEACE BRIGADES INTERNATIONAL UNITED KINGDOM SECTION

Notes to the financial statements for the year ended 31 December 2025

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 Schweiz
Funding to PBI ISEC
Total direct funding to PBI ISEC, Frontline Teams & Country Groups
Field volunteer recruitment, training and welfare
Publicatons
Multmedia outputs
Human Rights Defenders capacity building and support
Conferences / events
Translaton
Updates to internal systems & processes
Advocacy meetngs and related actvites
Communicatons platorms and subscriptons
Legal Empowerment Projects
Human Rights Defenders and PBI learning and strengthening events
Human Rights Defenders Speaker tours
Programme Consultants
Country & case events
Policy related events
Visits to PBI projects
Advocacy consultancies & service providers
Total Direct Costs
Profile-raising and relationship-building outreach
Advocacy-related publications & comms
Advocacy-related outreach		 2025
£
3,827
6,990
7,000
3,817
10,331
11,290
-
3,817
1,500
48,603		 2024
£
3,853
7,045
7,055
3,843
3,843
7,046
3,843
3,843
28,527
97,174
150
1,587
6,634
5,959
-
-
13,858
583
963
19,918
6,240
14,471
20,658
1,424
917
47
8,147		 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
101,555 29,355
198,729 98,252

Page 22

PEACE BRIGADES INTERNATIONAL UNITED KINGDOM SECTION Notes to the financial statements for the year ended 31 December 2025

Computer
Equipment
10. Fixed assets
£
Cost
At 1 January 2025
6,654
Additons in year
-
At 31 December 2025
6,654
Depreciaton
At 1 January 2025
5,729
Charge for year
750
At 31 December 2025
6,479
Net book value at 1 January 2025
924
Net book value at 31 December 2025
174
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		 2025
£
13,500
1,420
10,093
544		 2024
£
84,001
2,175
273
509
25,557 86,957
2025
£
18,477
28,755		 2024
£
22,763
4,550
47,232 27,313

13. Operating lease commitments

As at 31 December 2025, the company had commitments under a non-cancellable
lease as follows:
2025
£
Expiring within one year
-		 2024
£
-

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 23

PEACE BRIGADES INTERNATIONAL UNITED KINGDOM SECTION

Notes to the fnancial statements
15. Funds Analysis
At 1
Jan 2025
Unrestricted funds:
£
General fund
285,557
Unrestricted grants receivable
Bryan Cave Leighton Paisner LLP
-
Guatemalan Indian Centre
-
HT & LB Cadbury Charitable Trust
-
James Thornton DAF
-
Philamonic Trust
-
Mirianog Trust
-
The Tinsley Foundaton
-
Total unrestricted funds
285,557
Restricted funds:
A4ID: Advocates for Internatonal Development
-
Bertha Foundaton
-
Big Give Foundaton
5,000
Doughty St Chambers
-
Environmental Defender’s Collaboratve
-
Ford Foundaton
28,462
GreenPeace (Gif of Ofce Space)
-
Joseph Rowntree Charitable Trust
7,009
Network For Social Change
-
PBI Germany
-
PBI Nepal
-
PBI Honduras & IO for IDIL Delegaton
-
The Evan Cornish Foundaton
-
The Law Society
2,500
Total restricted funds
42,971
Total funds
328,528		 Notes to the fnancial statements
15. Funds Analysis
At 1
Jan 2025
Unrestricted funds:
£
General fund
285,557
Unrestricted grants receivable
Bryan Cave Leighton Paisner LLP
-
Guatemalan Indian Centre
-
HT & LB Cadbury Charitable Trust
-
James Thornton DAF
-
Philamonic Trust
-
Mirianog Trust
-
The Tinsley Foundaton
-
Total unrestricted funds
285,557
Restricted funds:
A4ID: Advocates for Internatonal Development
-
Bertha Foundaton
-
Big Give Foundaton
5,000
Doughty St Chambers
-
Environmental Defender’s Collaboratve
-
Ford Foundaton
28,462
GreenPeace (Gif of Ofce Space)
-
Joseph Rowntree Charitable Trust
7,009
Network For Social Change
-
PBI Germany
-
PBI Nepal
-
PBI Honduras & IO for IDIL Delegaton
-
The Evan Cornish Foundaton
-
The Law Society
2,500
Total restricted funds
42,971
Total funds
328,528		 for the year ended 31 December 2025
Incoming
Expenditure
At 31
Resources
Dec 2025
£
£
£
55,322
(126,693) 214,187
- - -
- - -
5,000
(5,000) -
62,500
(62,500) -
- - -
- - -
10,000
(10,000) -
132,822
(204,193) 214,187
-
-
14,750
(8,000) 11,750
-
56,751
(38,492) 18,259
114,700
(113,538) 29,624
8,000
(8,000) -
49,999
(49,999) 7,009
17,743
(17,743) -
-
-
14,756
(14,756) -
10,000
(5,000) 5,000
5,000
(2,500) 5,000
291,700
(258,028) 76,642
424,522
(462,220) 290,829		 for the year ended 31 December 2025
Incoming
Expenditure
At 31
Resources
Dec 2025
£
£
£
55,322
(126,693) 214,187
- - -
- - -
5,000
(5,000) -
62,500
(62,500) -
- - -
- - -
10,000
(10,000) -
132,822
(204,193) 214,187
-
-
14,750
(8,000) 11,750
-
56,751
(38,492) 18,259
114,700
(113,538) 29,624
8,000
(8,000) -
49,999
(49,999) 7,009
17,743
(17,743) -
-
-
14,756
(14,756) -
10,000
(5,000) 5,000
5,000
(2,500) 5,000
291,700
(258,028) 76,642
424,522
(462,220) 290,829		 At 1
Jan 2024
£
262,562
-
-
-
-
-
-
-		 2024 Comparatves
Incoming
Expenditure
Resources
£
£
90,438
(67,443)
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)		 2024 Comparatves
Incoming
Expenditure
Resources
£
£
90,438
(67,443)
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)		 At 31
Dec 2024
£
285,557
-
-
-
-
-
-
-
285,557 132,822 (204,193) 262,562 193,638 (170,643) 285,557
-
-
5,000
-
-
28,462
-
7,009
-
-
-
-
-
2,500		 14,750
56,751
114,700
8,000
49,999
17,743
14,756
10,000
5,000		 (8,000)
(38,492)
(113,538)
(8,000)
(49,999)
(17,743)
(14,756)
(5,000)
(2,500)		 -
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)		 -
-
5,000
-
-
28,462
-
7,009
-
-
-
-
-
2,500
42,971 291,700 (258,028) 67,011 154,378 (178,419) 42,971
328,528 424,522 (462,220) 329,573 348,016 (349,062) 328,528

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.