Charity number: 1136015
## SUDO (UK)
Report and financial statements For the year ended 31 December 2024
SUDO (UK)
## Contents
For the year ended 31 December 2024
Reference and administrative information ...................................................................................... 1 Trustees’ annual report .................................................................................................................. 2 Independent examiner’s report ...................................................................................................... 7 Statement of financial activities (incorporating an income and expenditure account) ..................... 8 Balance sheet ................................................................................................................................. 9 Notes to the financial statements ................................................................................................. 10
SUDO (UK)
## Reference and administrative information
For the year ended 31 December 2024
Charity number 1136015 Registered office and 7-14 Great Dover Street operational address London SE1 4YR Country of registration England & Wales Trustees Trustees who served during the year and up to the date of this report were as follows: Dr E Hodgkin B Goderiaux F McKay Independent examiners Sayer Vincent LLP Chartered Accountants and Statutory Auditors Invicta House 110 Golden Lane LONDON EC1Y 0TG
1
SUDO (UK)
## Trustees’ annual report
For the year ended 31 December 2024
The Trustees present their report and accounts for the year ended 31 December 2024.
Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the charity’s trust deed and the Statement of Recommended Practice – Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.
## Structure, Governance and Management
The Charity was established by a Charitable Trust Deed dated 10 September 2008. The Charity officially registered with the Charity Commission on 19 May 2010. The Charity has since changed its official name with the Charity Commission to SUDO (UK), which the organisation had previously used to identify itself. Since 2001 there has been a SUDO organisation, but due to concerns over its ability to function freely, SUDO (UK) was set up to provide a mechanism to support the work of SUDO.
The Trustees who served during the year were:
## Dr E Hodgkin
Dr E Hodgkin is an independent human rights consultant. She worked as a researcher at Amnesty International for 20 years. Dr Hodgkin had earlier worked as a lecturer at the University of Khartoum.
## B Goderiaux
Bénédicte Goderiaux specialises in human rights policy and advocacy and has worked as a researcher at Amnesty International for the past 15 years on various countries in the Africa continent. She holds an MA in Anthropology and Development from the School of Oriental and African Studies.
## F McKay
Fiona McKay is a legal specialist with a particular focus on international criminal law and remedies for victims of international crimes. Currently an independent consultant, she formerly worked with with the Open Society Justice Initiative in London. Fiona previously headed the Victims Participation and Reparations Section at the International Criminal Court in The Hague. She qualified as a lawyer in England and holds an LLM in International Law and Human Rights from the London School of Economics.
## Recruitment and Appointment of Trustees
A Trustee must be appointed by a resolution of the Trustees passed at a special meeting, for a term of three years.
## Induction and Training of Trustees
There are no formal induction procedures for new Trustees. Only individuals with the appropriate knowledge, skills and experience would be considered for appointment.
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SUDO (UK)
## Trustees’ annual report
For the year ended 31 December 2024
## Organisational Structure
The Charity continues to develop its organisational structure. Having had a full-time Coordinator since May 2015, the position is currently occupied in a volunteer capacity.
## Relationships with Related Parties
The Charity holds close relationships with a number of national and international organisations working in the UK and East Africa.
## Risk Management
The Trustees have assessed the major risks to which the Charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks. The major risks are considered to be those that have a significant effect on:
- Operational performance;
- Financial sustainability;
- Achievements of our aims and objectives;
- Meeting the expectations of our supporters and beneficiaries.
## Objectives and Activities
The Charity’s objects are as follows:
- i. The relief and assistance of people in need in East Africa, including those who are victims of war or natural disaster, trouble or catastrophe by:
- a. The alleviation of poverty and eradication of hunger;
- b. The provision of basic needs in water, health and sanitation;
- c. The assistance to local communities to mobilise to respond to natural disasters and provide humanitarian aid.
- ii. The promotion of the conservation, protection and improvement of the physical and natural environment for the public benefit;
- iii. The advancement of education for the public benefit and the eradication of illiteracy;
- iv. The promotion of human rights (as set out in the Universal Declaration of Human Rights and subsequent United Nations conventions and declarations) throughout the world by all or any of the following means:
- a. Obtaining redress for victims of human rights abuse;
- b. Relieving need among victims of human rights abuse;
- c. Research into human rights issues;
- d. Promoting public support for human rights.
- v. The promotion of sustainable development for the benefit of the public.
## Strategies for Achieving Objectives
The Charity is working to attain its objectives through various complimentary methods, namely:
- Planning and implementing various developmental programmes and projects;
- Cooperation with INGO’s and institutions that have similar objectives;
- Providing direct humanitarian assistance to people affected by conflict and disasters;
- Establishing training, research and study centres;
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SUDO (UK)
## Trustees’ annual report
For the year ended 31 December 2024
- Encouraging voluntary activities and widening the base for voluntary work;
- Providing funds to national NGOs and CBOs;
- Helping to build capacities of local communities;
- Using various educational techniques for spreading public awareness in all matters of concern;
- Implementing training programmes which may help in realising the objectives of the organisation.
## Compliance with Charity Commission Guidance
The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the Charity should undertake.
## Activities During the Year
The Charity acted upon several grants to carry out the following areas of activity:
- The promotion of human rights;
- Ad hoc support for local civil society; and,
- Raising awareness and mobilising grassroot communities for active participation in the democratic processes.
## Grant Making Policy
The Trustees consider grant making as an effective means of delivering aid using local organisations as they have access to facilities, expertise, staff and other resources in the field.
## Achievements and Performance
## The promotion of human rights
The Charity continues its efforts to support local human rights promotion and monitoring. The Charity furthermore works closely with monitors to deliver practical advice and support to victims including legal aid, healthcare and psychosocial support.
## Ah hoc support for civil society
The Charity continues its efforts to support local organisations through providing capacity building, administrative assistance and ongoing support in the form of fundraising, advocacy and other ad hoc activities.
Raising awareness and mobilising grassroot communities for active participation in the democratic processes.
The Charity, working through a local partner, continues to support the inclusion of grassroot communities in the democratic processes of a transitional governance period. During this time the Charity, alongside its donors and local partner, are ensuring that diverse voices from across the country are heard at the national level to enable a truly national and inclusive democratic transformation. Local communities receive training in advocacy and communication tools, in addition to accessing neutral spaces to discuss issues relating to conflict, human rights, peace, justice, education, and livelihoods, amongst other localised topics. The aim is to build a genuine
4
SUDO (UK)
## Trustees’ annual report
## For the year ended 31 December 2024
national conversation concerning the future direction of the country with input from all corners regardless of their proximity to the centre.
## Outbreak of Conflict
The outbreak of large-scale conflict in Sudan in 2023 has impacted the strategy and ongoing activities with local partners in the region. We continue to provide support and ad hoc assistance to our partner in Sudan.
## Financial Review
The Charity currently receives one funding stream for project work through SUDO in Sudan. This gave rise to income of £356,726 in the year.
## Statement Of Responsibilities Of The Trustees
Law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the charity's financial activities during the period and of its financial position at the end of the period. In preparing financial statements giving a true and fair view, the trustees should follow best practice and:
- Select suitable accounting policies and then apply them consistently;
- Observe the methods and principles in the Charities SORP;
- Make judgements and estimates that are reasonable and prudent;
- State whether applicable UK Accounting Standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements;
- Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011. 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.
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
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SUDO (UK)
## Trustees’ annual report
For the year ended 31 December 2024
## Independent examiner
Sayer Vincent LLP was re-appointed as the charity's independent examiner during the year and has expressed its willingness to continue in that capacity.
The trustees’ annual report has been approved by the trustees on 29 October 2025 and signed on their behalf by
## Bénédicte Goderiaux
Trustee
6
Independent examiner’s report
## To the trustees of
## SUDO (UK)
I report on the accounts of the Trust for the year ended 31 December 2024, which are set out on pages 8 to 15.
This report is made solely to the trustees as a body, in accordance with the Charities Act 2011. My examination has been undertaken so that I might state to the trustees those matters I am required to state to them in an independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the trustees as a body, for my examination, for this report, or for the opinions I have formed.
## Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
## It is my responsibility to:
- Examine the accounts under section 145 of the 2011 Act
- To follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act
- To state whether particular matters have come to my attention
## Basis of independent examiner's report
My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.
## Independent examiner's statement
In connection with my examination, no matter has come to my attention:
- Which gives me reasonable cause to believe that in any material respect the requirements
- To keep accounting records in accordance with section 130 of the 2011 Act
- To prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act have not been met
- To which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached
## Jonathan Orchard
Sayer Vincent LLP, Invicta House, 110 Golden Lane, LONDON EC1Y 0TG 30 October 2025
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## SUDO (UK)
## Statement of financial activities
## For the year ended 31 December 2024
|Unrestricted
Note
£
Income from:
-
-
2
1,580
1,580
3
(1,580)
Transfers between funds
-
(1,580)
Reconciliation of funds:
7,098
5,518
Total funds brought forward
Total funds carried forward
Net income / (expenditure) before transfers
Net income / (expenditure)
Total expenditure
Charitable activities
Total income
Expenditure on:
Charitable activities
Grants from international agencies|Unrestricted
Note
£
Income from:
-
-
2
1,580
1,580
3
(1,580)
Transfers between funds
-
(1,580)
Reconciliation of funds:
7,098
5,518
Total funds brought forward
Total funds carried forward
Net income / (expenditure) before transfers
Net income / (expenditure)
Total expenditure
Charitable activities
Total income
Expenditure on:
Charitable activities
Grants from international agencies|Restricted
£
356,726|2024
Total
£
356,726|Unrestricted
£
-|Restricted
£
-|2023
Total
£
-|
|---|---|---|---|---|---|---|
||-|356,726|356,726|-|-|-|
||1,580|-|1,580|1,380|94,783|96,163|
||1,580|-|1,580|1,380|94,783|96,163|
||(1,580)
-|356,726
-|355,146
-|(1,380)
-|(94,783)
-|(96,163)
-|
||(1,580)
7,098|356,726
19,459|355,146
26,557|(1,380)
8,478|(94,783)
114,242|(96,163)
122,720|
||5,518|376,185|381,703|7,098|19,459|26,557|
All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above.
8
SUDO (UK)
## Balance sheet
## As at 31 December 2024
|Note
Fixed assets:
6
Current assets:
7
Liabilities:
8
Total assets less current liabilities
Debtors
Creditors: amounts falling due within one year
Net current assets
Total net assets
Restricted income funds
Unrestricted income funds
The funds of the charity:
Cash at bank and in hand
Tangible assets
Total charity funds|£
-
384,583|2024
£
-
-
27,997
27,997
(1,440)
381,703
381,703
381,703
376,185
5,518
381,703|2023
£
-
26,557|
|---|---|---|---|
||384,583
(2,880)|||
|||||
||||26,557
26,557|
||||19,459
7,098|
||||26,557|
Approved by the trustees on 29 October 2025 and signed on their behalf by
Bénédicte Goderiaux Trustee
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SUDO (UK)
Notes to the financial statements
## For the year ended 31 December 2024
- 1 Accounting policies
- a) Statutory information
SUDO (UK) is an unincorporated charity registered with the Charity Commission in England & Wales.
## b) Basis of preparation
The accounts (financial statements) have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015) - (Charities SORP FRS 102) and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) (September 2015) and the Charities Act 2011.
The accounts (financial statements) have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair view’. This departure has involved following Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy or note.
## c) Public benefit entity
The charity meets the definition of a public benefit entity under FRS 102.
## d) Going concern
- The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.
The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period.
## e) Income
Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the income have been met, it is probable that the income will be received and that the amount can be measured reliably.
Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.
## f) Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.
## g) Fund accounting
Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund.
Unrestricted funds are donations and other incoming resources received or generated for the charitable purposes.
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SUDO (UK)
Notes to the financial statements
## For the year ended 31 December 2024
- 1 Accounting policies (continued)
- h) Expenditure and irrecoverable VAT
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
Governance costs are the costs associated with the governance arrangements of the charity. These costs are associated with constitutional and statutory requirements and include any costs associated with the strategic management of the charity’s activities.
## i) Grants payable
Grants payable are made to third parties in furtherance of the charity's objects. Single or multi-year grants are accounted for when either the recipient has a reasonable expectation that they will receive a grant and the trustees have agreed to pay the grant without condition, or the recipient has a reasonable expectation that they will receive a grant and that any condition attaching to the grant is outside of the control of the charity.
## j) Tangible fixed assets
Items of equipment are capitalised where the purchase price exceeds £1,000. Depreciation costs are allocated to activities on the basis of the use of the related assets in those activities. Assets are reviewed for impairment if circumstances indicate their carrying value may exceed their net realisable value and value in use.
## k) Debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## l) Cash at bank and in hand
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
## m) Creditors and provisions
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
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SUDO (UK)
## Notes to the financial statements
## For the year ended 31 December 2024
## 2a Analysis of expenditure
|Grant funding
Staff costs
Office costs
Legal & professional|Project costs
£
-
-
-|Governance
costs
£
-
-
-|Support
costs
£
-
140
1,440|2024
Total
2023
Total
£
£
-
94,783
-
-
140
240
1,440
1,140
1,580
96,163|
|---|---|---|---|---|
||-|-|1,580||
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SUDO (UK)
## Notes to the financial statements
## For the year ended 31 December 2024
## 2b Analysis of expenditure
|Grant funding
Staff costs
Office costs
Legal & professional|Project costs
£
94,783
-
-|Governance
costs
£
-
-
1,140|Support
costs
2023
Total
£
£
-
94,783
-
240
240
-
1,140
240
96,163|
|---|---|---|---|
||94,783|1,140||
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SUDO (UK)
## Notes to the financial statements
## For the year ended 31 December 2024
- 3 Net income / (expenditure) for the year
This is stated after charging / (crediting):
|This is stated after charging / (crediting):|||
|---|---|---|
||2024|2023|
||£|£|
|Depreciation|-|-|
|Operating lease rentals:|||
|Property|-|-|
|Independent examination fees|1,200|1,200|
- 4 Analysis of staff costs, trustee remuneration and expenses
Staff costs were as follows:
|Staff costs were as follows:|||
|---|---|---|
|Pension
Salaries and wages|2024
£
-
-|2023
£
-
-|
||-|-|
No employee earned more than £60,000 during the year (2023: nil). Staff costs relate to one employee.
The charity trustees were not paid or received any other benefits from employment with the charity in the year (2023: £nil).
## 5 Taxation
The charity is exempt from corporation tax as all its income is charitable and is applied for charitable
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SUDO (UK)
Notes to the financial statements
## For the year ended 31 December 2024
## 6 Tangible fixed assets
|7
8
Eliminated on disposal
At the start of the year
Charge for the year
At the start of the year
At the end of the year
Net book value
At the end of the year
Depreciation
Disposals in year
At the end of the year
At the start of the year
Additions in year
Prepayments
Debtors
All of the above assets are used for charitable purposes.
Cost
Accruals
Taxation and social security
Creditors: amounts falling due within one year|Fixtures and
fittings
£
1,168
-
-|Total
£
1,168
-
-|
|---|---|---|
||1,168|1,168|
||1,168
-
-|1,168
-
-|
||1,168|1,168|
||-|-|
||-|-|
||2024
£
-|2023
£
-|
||-|-|
||2024
£
-
2,880|2023
£
-
1,440|
||2,880|1,440|
15