R•gistorad numbèr.. 07335469 Charity numbers.. 1140754 & SC043081 THE A21 CAMPAIGN LIMITED (A Company Limited by Guarantee) UNAUDITED TRUSTEES, REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
THE A21 CAMPAIGN LIMITED IA Company Limited by Guarantael CONTENTS Page Reference and Admlnlstratlve Deta51s of the Charltable Company, Its Trustees and Advisers Trustèès. Raport Independent Examinerfs Report Statement of Financial Activities 9-10 Balanc• Sheet 12-13 Note$ to the Financial Statements 14-30
THE A21 CAMPAIGN LIMITED IA Company Limited by Guarantael REFERENCE AND ADMINISTRATIVE DAlLs OF THE CHARITABLE COMPANY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2024 Trustees L Vaughan-Biggers N J Caine JAHorn L J Jackson SDJeffs Company registered number 07335469 Charlty regSstered numbers 1140754 and SC043081 R•glst&rad offlc8 R+ Building 2 Blagrave Street Reading Betkshire RG1 1AZ Company secrètary S G Powney Independent Examiners Crowe U.K. LLP hartered Accountants R+ Building, 2 Bl8gr8ve Street Reading Berkshire RG1 1AZ Bankers Barclays Bank 20 Fulharn Broadway London SW6 1AH Page 1
THE A21 CAMPAIGN LIMITED IA Company Limited by Guarantael TRUSTEES. REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 The Trustees present their annual report together with the financial statements, which have been subject to independent examination, ol the Charitable Company lor the 1 January 2024 to 31 December 2024. The Annual Report serves the purposes of both a Trustees, report and a directors, report under company law. The Tiustees confirm that the Annual Report and financial siatements of the charitable company cotllply with the current statutory requirements, the requir8rn8nts of the charitabl8 companys gov8rning document and th8 provisions of the Statement of Recornmended Practice ISORPI applicable to charities preparing their accounts in accordance with th8 Financi81 Reporting Standard applicable In thg UK and Republi¢ of Ireland IFRS1021 leff8CtIV8 1 January 20191. The Charitable Company is part of 8 glob81 n8twork of A21 Campaign IA211 charities op8ration81 in 13 countries. sin the Charitable Company qualrfies as small under section 382 of the Companies Act 2006, the Strategic Reptsrt required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors, Report) Regulations 2013 has been omitted. ObJeGtlves and actlvStles a. Policie$ and obje¢tiv¢s The principal objective of the Charitable Company is to abolish injustice, in particular, human trafficking, through pVentIon and awareness, intervention, and aftercare. With offices in 13 countries, A21 aims lo combat modern-day slavery though a multi-dimensional operational strategy.. Reach, Recover and Restore. With that strategy In mind, The A21 Campaign Limited provides intervention, repatriation and aftercare setvices to survivors. They also assist in the operation of national human traffieking hotlines in three countries and in ctsnjunction with the Royal Thai Police. A21 focuses on raising awareness and educating the public in all locations, eoordinatès lègal sarvicÈs for survivors in A21's earè and providès repatriation sèrvieès for any survivor of human trafficking. Through partnerships and the efforts of supporters all over the globe, A21 truly b81i8V8S that human trafficking can be pr8V8nt8d, victims id8ntilied, p8rpetrator5 pfos8CLJt8d, 8nd mor8 survivors can st8P Into a lif8 of indep8nd8nc8. In selting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit.. running a charity IPB21'. Page 2
THE A21 CAMPAIGN LIMITED IA Company Limited by Guarantael TRUSTEES. REPORT (CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2024 Aehl•v•m•nts and parformane• a. Main achievements of the Charitable Company 2024 was a year of both challenge and breakthrough foi A21 UK. Despite budget constraints and significant staff transitions, thé organisation advancÈd in awarenéss, piÈvénb"on, Èducation and frontlinÈ èngagément. The Walk for Freedom r8rMained 8 comerstone gvent, with 26 walks hosted across the UK in October. Regent's Hall in London was a highlight. gathering just under 500 participants alongside a panel of law enforcernent and Border Force leaders who spoke to the realities of modern slavery in the UK. For many attendees, il was their first direct engagement with the iSSLJe, and feedback underswred both the impact of the Can You See Me? ICYSMI films and the panel discussions. The CYSM campaign achieved new reach in 2024, including a digital takeover across 15 Great Weslem Railway stations during Anti-slavery Day week, with a potential audience of 40,000. Awareness stands and campaigns across airports and stations continued to expand A21's visibility. Education and prevention also expanded. A21 engaged many new schools and universities, securing new collaborations. Resources such as the Reach Newsletter rtrestablished relationships with partners who had had less contact in recent years, while tailored materials lor churches and schools created new entry points for engagement. On the frontline, A21 UK strengthened its role as a First Responder Organisation under the National Referral Mechanism INRMI. In 2024, 21 professional training sessions were delivered, equipping 386 frontline professionals (including police, immigration officers, and NGO workersl lo identify and respond to potential trafficking case5. A21 UK also participated in 14 identification operation5 In collaboration with law enforcetnent. These proaetive operations are eondLJeted In high-risk loeations such as airptsrts and borders, where officials work to proactively spot and safeguard potential victirns of trafficking before exploitats.on escalates. Corporate partnerships also strengthen8d significantly. Dr. Martens, Holos Kotmbucha, 81ue Bear Coff88, United Airfings, Br8rMbles, and BCD Travel supported A21 through awareness, in-kind giving, and fundraising. BCD launched a fundraising csrnp8ign, while Holos Supplied drinks at all major events. The Ghristrn8s Harnpers of Hope campaign also grgw, delivering 60 harnpgrs lo survivors 8¢ross three shelters, supported by donations of over £3.000. b. Kay pèrformanca indicators Key highlights include.. 26 Walk for Freedorn 8v8nts, including just under 500 participants at Reg8nt'8 H811, London. £50,000 GWR grant secLJred for CYSM, with eampaigns displayed at 15 stations. 21 Frontline Professional Trainings were conducted, resulting in a total of 386 frontline professionals trained. 4 victims weie identifiedlassisted 14 operations were participated in 60 Christmas Hampers delivered to survivors and shelters Page 3
THE A21 CAMPAIGN LIMITED IA Company Limited by Guarantael TRUSTEES. REPORT (CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2024 Aehl•v•m•nts and parformane• Icontlnu•dl e. Ravlèw of actlvltlas The yearfs activities spanned awareness, education, prevention, and direct sutvivor support. Awareness campaigns such as CYSM reached new public audiences across transport networks. Walk for Freedom mobilised thousands in public witness against trafficking. Prevention efforts expanded into schools, churthes, and universities, with A21 Sundays reaching up to 5,000 attendees across five churches. On the frontline, A21's First Responder status enabled the charity to directly refer survivors into government support pathways, ensuring protection and recovery. Collaboration with law enforcement deepened through ERSOU and local polits networks, as well as throLJgh expanded training with the Home Office. Corporate and grassro(>ts fundraising remained strong, wth creative campaigns and events sustaining both income and awareness. d. Factors relevant to achleve oblectlves The rnost significant f8Ctors influencing progress in 2024 wer8 budget lirnitations and staffing transitions. Several campaigns, including 8 plann8d bus stop aw8r8ness rollout, had to be cancelled du8 to a lack of funding. Visa issu8s required k&y staff to 18aV8 the UK, while other Ir8nsilions, including maternity 198v8 and stsff moving to new roles, added to te8m pressures. Despite these challenges. the team remained resilient. Cross-departmenlal collaboration with Advancement and Communications ensured that messaging. partner engagement. and supporter stewardship continued effects'vely. è. Fundraising activitiès and income gèneration Partnerships wilh businesses such as Dr. Martens, Holos, BCD Travel, Blue Bear Coffee, and Uniled Airlines brought creativity, visibility, and resources. A21 also Secu a £50,000 grant from GWR lo expand CYSM, and received significant contributions through church and business partnerships. Community-led campaigns remained a vital funding stream, from runners raising money to Hampers of Hope and Walk for Freedom participants contributing through local fundraising efforts. f. Conclusion 2024 was a year of resilience, adaptation, and impact. Vvhile challenges such as financial constraints and staff transitions tested capacity, they also underscored the strength of partnerships, the creativity of supporters, and the dedication of th9 t88tn. Through Walk for Fre8dom, CYSM carnpaigns. survivor ref8rr81s, and strong Th)rporatg and Church partnerships, A21 UK continued to advance its mission of ending tnodem slavery. Page 4
THE A21 CAMPAIGN LIMITED IA Company Limited by Guarantael TRUSTEES. REPORT (CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2024 Flnanclal mvl•w . Going concern After making appropriate enquiries, the Trustees have a reasonable expectation that the Charitable Company has adèquaté resourcés tts continué in tsperational éxistèneé for thè foresÈéable futura. For this reason, théy contlnU8 to adopt the going concern basis In pr8p8ring the financial st3tem&nts. Furth8r d8tails regarding the adoption of the going ¢oncem basis can be found in the aocounting polioies. b. Flnanclal perfomiance revlew Total incoming resources for 2024 increased by 28 /.12023.' decreased 59.2Y.I to £467,66912023.' £365,454). Total expenditure decreased by 2.6°1 12023.. decreased 27.5°knl to £562,937 12023.. £577,867) predominantly due to the decrease of operational support. The impact of these changes was that total funds decreased by 119.2°10 12023.. decreased 73¥.1 to £-15,311 12023.. £79,957) and that total cash increased by 315.2 /.12023.' decreased 96.9°Al to £31,37812023'. £7,557). . Reserves, investment policy and risk review The Board of Trustees and Management deem il to be prudent to hold the equivalent of at least 3 months fixed cc>sts in reserve to secure continuity of operations, this amclunts to approximately £141,000. The trustees acknowledge that reserves decreased during 2024 due to financial constraints, resulting in a year end deficit of £15,311, which falls below the charity's ie5erves policy target. It remains the charity's policy to rebuild reserves, in order to restore the level of funds the charity has undertaken a major cost euttirig éxèrcise subsèquènt to thé yÈar énd and is activély pursuing opportunitias to increa58 incom8. d. Sources of fundlng and nature of expendlture The principal source of funding is donations. Expenditure is focused on the three core activities that constitute our efforts in a¢hieving the overall objective of abolishing the injustice of human trafficking. Over 91 D/0 12023.. 90 /.} of total expenditure is directly attributable to these three activities of Reach, Recover and Restore, with the remaining expenditure providing the fundraising and adminislration activities vital to ensuring the Charitable Company can operate at its full potential. Structur8, governanc8 and mana98ment a. Constltutlon The A21 Campaign Lirmited is registered as a charitable company limited by guarantee and is governed by its Memorandurn of Association. Page 5
THE A21 CAMPAIGN LIMITED IA Company Limited by Guarantael TRUSTEES. REPORT (CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2024 Structur•, gov•mane& and managam•nt Icontlnu•dl b. M•thods of appolntmènt or alèctlon of Trustaas All Directors of the Company are also Trustees of the Charity and there are no other Trustees. At each Annual General Meeting, one-third of the Directors Ilhe longest serving) are obliged to retire from office. Each Director retiring is eligible for reelection. The Board has the power to appoint additional Directors., any Director co-opted during the year must stand for election at the next annual general meeting. Trustees with relevant experience or expertise are sought through canvassing and newly appointed Trustees are provided with relevant training where required . Organisation The Charitable Company was managed and run during the year by a team ol staff and volunteers. Strateoic, financial and technical management is exercised by the Directors and A21 Global Management Team. No key management personnel were employèd by The A21 Campaign Limited. d. Pay pollcy for key management personnel No key global management personnel were ernployed by Thg A21 Campaign Limited. e. Related party relatlonshlps The Trustees consider the related parties to be those listed in note 20. who form part of the wider global A21 nelwork. f. Trust•ès' indèmniti•$ There were no qualifying third-party indemnities in pla during the year. g. Risk Management The Trustees have a duty to identify and review the risks to which the Charitable Company is exposed and to ensure appropriate controls are in place to provide reasonable assLJrance against fraud and error. The Trustees have assessed the major risks to which the Charitable Company is exposed, in particular those related to the operations and finances of the Charitable Company, and are satisfied that systems are in place to manag8 our exposur8 to th8 major risks. Page 6
THE A21 CAMPAIGN LIMITED IA Company Limited by Guarantael TRUSTEES. REPORT (CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2024 Plans for futur• pèrlods Looking ahead. A21 UK is committed to building on the momentum of 2024 with a Clear focus on strengthening both frontline capacity and long-term partnerships. We will continue to accept referrals and serve in our capacity as a First Responder Organisation under the Nalional Referral Mechanism INRMI, ensuring survivors are identified. safeguarded, and supported. Alongside this, professional training will remain a key priority. We plan to deliver further sessions for frontline professionals- including law enforcement. immigration officials, and NGO partners and will continue expanding paid training opportunities across the UK. A major area of focus will be the Can You See Me? ICYSMI campaign. Our goal is to secure visibility in all major airports across the UK, ensuring every rollout is paired with prclfessional Iraining for airport staff. This cc)mbined approach of public awareness and frontline equipping will allow us to reach both vulnerable populations and those best placed tts intervene. We will also expand our awareness and prevention efftsrts through sehools, universities, and publie events, engaging young people and communities with resources that are both practical and itllpactful. Along51de this, we 8r8 inv8sting in d8epening corporate partneiships. Thes8 partn8rships will go beyond surface-level engagement, involving tailored staff tiaining, awarenes5 days, and fundraising opportunities that cre8te 18Sting ulture change wtthin organisations. Fundraising will continue to be 8 vit81 part of our future strategy We plan to strengthen engagernent with supporters through sports events. cornrnunity fundraising initiatives, and creative campaigns that both inspire and mobilise. Finally, we are preparing for our annual Global Freedom Summit IGFSI, a 60-rninute. high-impact broadcast that unites individuals. businesses. and churches across the world lo learn. engage. and take action against human trafficking. The summit Combines survivor stories, expert insights, and tangible next steps. offering an easy 'plug-and-play' resource lor hosts. By providing everything needed to run a local screening, GFS allows supporters to create meaningful impact in their own conlexls, while joining thousands of others globally in one collective movement for freedom. Through these initiatives, A21 UK will continue to focus on prevention, equipping, and engagement, ensuring that our work not only disrupts exploitation but also builds a broad and sustainable movement againsl human trafficking. Page 7
THE A21 CAMPAIGN LIMITED IA Company Limited by Guarantael TRUSTEES. REPORT (CONTINUED FOR THE YEAR ENDED 31 DECEMBER 2024 Statam•nt of Trusta•s' r•sponslbllltl•s The Trustees are responsible lor preparing the Trustees, Annual Report and the financial ststements in acoordance with applicable law and United Kingdorn Generally Accepted Accounting Practi Iunited Kingdom Accounting Standardsl. The law applicable to charities in England and Wales requires the Trustees to prepare financial statements for each financial year which give a true and lair view of the state ol affairs of the charity and of the incoming resOurS and application of resources of the charity for that period. In preparing these financial statements, the Trustees are required to.. select suitable awounting policies and then apply them consistently., observe thg mgthods and principles in the Charities SORP., make judgments and estimates that are reastsnable and prudent., state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial staternents.. prepare th8 financial statements on th8 going concem basi5 unl855 It is inappropriate to pr8suni8 that the charity will c(>ntinue in business. The Trustees are iesponsible for keeping adequate aceounting records that are suffieient to show and explain the charitable cotnpany's transactions, disclose with reasonable accuracy at any tirne the financial position of the charitable company and 8nable them to ensur8 that the financial stat8tT18nt5 comply with the Companies Act 2006 and the provisions of the charity's constitution. They are also re5pon5ible for safeguarding the a55ets of the charity and henoe for tsking reasonable steps for the preventlon 8nd detection of fraud and other irregul8ritie5. This r8POrt has been pr8P8red in accordance with the spgci81 exemptions provided by Sedion 415A of the Companies Act 2006 relating to small corllpanies. Approved by order of the members of the board of Trustees and signed on their behalf by.. N J Calne Date.. 29 September 2025 Page 8
THE A21 CAMPAIGN LIMITED IA Company Limited by Guarantee) INDEPENDENT EL4MINER'S REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 Ind•pondgnt Examlnor's Raport to tho Trustèos of Tho A21 Campalgn Llmltod I'tho Charltablo Company'l I report to the charity Trustees on my examination of the accounts of the Charitable Company for the year ended 31 Deoember 2024. Thi5 report 15 made 501ely to the charitable company s trustees, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006 and the charitable companls trustees as a body in accordance with section 154 of the Charities Act 2011. My ind8pendent examiner's work has b88n undertak8n so that l rnight state to th8 haritab18 company s truste8s those rnatters l am required to state to them in an ind8pendent 8xarniner'5 report and for no other purpose. To the fullest extent permitted by 18w, I do not a¢p( or assume responsibility to anyone other than the ¢h8ritable company. the Qharitable company 5 members as 8 body and the ¢h8rit8ble compsny s trust88s as a body for my ind8pend8nt examiner's work, for this report, or for tr8 opinions I have formed R95ponslbllltles and Basls of Report As the Trustees of the Charitable Company land its directors for the purposes of company lawl you are responsible for the preparation ol the accounts in accordan with the requirements of the Charities and Trustee Investment (Scotlandl Act 2005 I'lhe 2005 Act'l, the Charities Accounts (Scollandl Regulations 2006 las amended) I'the 2006 Accounts Regulations'l and the Companies Act 20061.the 2006 Act'l. You are satisfied that the accounts of the Charitable Company are not required by charity or company law to be audited and have chosen instead to have an independent examination. Having satisfied myself that the accounts of the Charitable Cornpany are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination. I report in respect of my examination of the Charitable Cornpanls awounts carried out under section 441111¢) ol the 2005 Act and section 145 of the Charities Act 2011 I'lhe 2011 Act'l. In carying out my exarnination I have followed the requirements of Regulation 11 01 the 2006 Accounts Regulations and the Directions given by the Charity Commission under section 14515llbl of the 2011 Act. Independent Examinerfs Ststement Since the Charitable Company is required by company law tts prepare its accounts on an accruals basis and is registered as a charity in Scotland your examiner must be a member of a body listed in Regulation 11121 of the 2006 Accounts Regulations. I can confitrn that l atn qualified to undertake the examination because l am a registered member of the Insts"tutÈ ol Chartere(J Accountants in England and Wales, which is one ol the listed bodies. I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe.. accounting records were not kept in respect of the Charitsble Gompany 85 required by 5gCtion 386 of the 2006 Act and Regulation 4 of the 2006 Accounts Regulations,. or the aecounts do not accord with those reeords and wth the accounting requirements of Regulation 8 of the 2006 Accounts Regulation5,' or the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'lrue and fairf view which is not a matter considered as part of an independent examination., or Page 9
THE A21 CAMPAIGN LIMITED IA Cornpany Limitgd by Guarnnts•l INDEPENDENT EL4MINER'S REPORT ICONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2024 the accounts have not been prepared in accordan wth the methods and principles of the Statement of Recommended practi for accounting and porting by charities applicable to charities preparing their accounts in accordance wth the Financial Reporting Standard applicable In the UK and Republic of Ireland IFRS 1021. I have no con(£rn5 and havè cotne across no other matters in connection with the exatnination to which attention should be drawn in this report in order to enable a proper underst8nding of the accounts to be re8ched. Signed.. Dated.. 29 September 2025 Alastair Lyon CROWE U.K. LLP Chartered Accountants R+ Building 2 Blagrave Street Reading RG1 1AZ Page 10
THE A21 CAMPAIGN LIMITED IA Company Limited by Guarantee) STATEMENT OF FINANCIAL ACTIVITIES IINCORPORATING INCOME AND EXPENDITURE ACCOUNTI FOR THE YEAR ENDED 31 DECEMBER 2024 Unr•strlct•d funds 2024 Total funds 2024 Total fuftds 2023 Notè Income from: Donations and legacies Other trading activities Investments 467,212 440 17 467.212 440 17 363,371 2,046 37 Total Income 467,669 467,669 365,454 Expendlture on: Raising funds Charitable activities 62,471 500,466 62,471 500.466 53,553 524,314 Total expenditure 562,937 562,937 577.867 Net movement In funds 195,2681 {95,2681 (212,413) Reconclllatlon of funds.. Total funds brought forward N&t mov8rn8nt in funds 79,957 195,2681 79,957 195,2681 292,370 (212,413) Total funds carrfed forward 115,311) {15,3111 79,957 The Stat8tn8nt of Financi81 Activities includes all gains and losses recognis8d in the year. The not8s on pages 14 to 30 forrn part of thes8 financial statements. Page 11
THE A21 CAMPAIGN LIMITED IA Company Limited by Guarantee) REGISTERED NUMBER.. 07335469 BALANCE SHEET AS AT 31 DECEMBER 2024 2024 2023 Not• Flxed assets Intangible assets 13 720 960 720 960 Current assets Stocks Debtors Cash at bank and in hand 3,294 13,930 31,378 3,340 129,022 7,557 14 48,602 t39,919 Current liabilities Creditors.. amounts falling due within one year 15 164,6331 (60,922) Net current liabilities l assets 116,0311 78,997 Total assets less current liabilities 115,3111 79.957 Total net assets 115.3111 79,957 Charity funds Restricted funds 16 Unrestricted funds 16 115,3111 79,957 Totsl fvnds 115,3111 79,957 Page 12
THE A21 CAMPAIGN LIMITED IA Company Limited by Guarantee) REGISTERED NUMBER.. 07335469 BALANCE SHEET ICONTINUEDI AS AT 31 DECEMBER 2024 The Charitable Company was entitled to exemption from audit under section 477 of the Companies Act 2(XJ6. The tnetnbers have nol required the company to obtain an audit for the year in quests.on in accordance with seetion 476 of Companies Aet 2006. The Trust88s acknowledge th8ir r8sporisibiliti85 for compl5qng with the r8qUi18m8nts of the Act with resp8Ct to accounting r8cords and preparation of financial stat8tll8nts. The financial statements have been prepared in accordance with th8 provisions applicable to entities subject to the $rn811 companies regime. The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by. N J Cain• Date.. 29 September 2025 The notes on pages 14 to 30 fo part of these financial st8temgnts. Page 13
THE A21 CAMPAIGN LIMITED IA Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 General information The Charity is a ¢orllpany limited by guarantee, registered in England, Scotland and Wales. The Charitable Company does not have share capital and each of the members is liable to contribute an amount not exceeding £10 towards the assets of the Charity in the event of liquidation. The registered address of the Charity is given on the Referen and Adrninistrative Details page. Accounting policies 2.1 Basis of preparation of financial statements The financial st8ternents have been prepared IN a¢oord3nce with the ch8rib.es SORP IFRS 1021 Accounting and Reporting by Charities.. St2tement of Recornmended Practice applicable to charities preparing their accounts in accordan with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffective 1 January 20191, the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 and the Companies Act 2006. The accounts have been prepared to give a 'true and fairf 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 accordan with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland IFRS1021. These acctsunts do not include the results ol the dormant subsidiary on the grounds of immaterialily. The financial statements a prepared in ptsund sterling 1£) and the figures are rounded to the nearest £1. The 1 Campaign Limited me8tS the definition of a public ben8fit entity under FRS 102. Assets and liabilitie5 ale initially recognised at historical cost or tiansaction value unless Otherwise stated in the r8levant accounting policy. 2.2 In¢ome l income is re¢ognised once the Charitable Company has entitlement to the income. it is prob8ble that the incorlle will be received and the amount of income receivable can be rlleasured reliably. Income tax reVerable in relation to investment income is recognised at the ts'me the investment income is receivable. Page 14
THE A21 CAMPAIGN LIMITED IA Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 A¢countlng pollclas Icontlnuèdl 2.3 Expenditure Expenditure is recognised once there is a legal or conslructive obligation to transfer economic benefit to a third party, it is probable thal a transfer of economic benefits will be required in settlernent and the amount of the obligation can be measured reliably. Expenditure is classified by activity The costs of each activity are made up of the total ol direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable lo a single activity are allocated directly lo that activity. Shared costs which contribute to more than one activity and support costs which are not attributable lo a single activity are apptsrtioned between those activities on a basis consistent with the use ol resources. Central staff costs are allocated on the basis ol time spent, and depreciation charges allocated on the pc>rtion of the asset's use. Expenditure on raising funds includes all expenditure incurred by the Charitsble Company to raise funds for its charitable purposes and includes ctrsts ol all fundraising activities events and non- charitable trading. Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charitable Company'5 objectives, as w811 as any associated support costs. 1 gxpgnditure is inclusive of irrecoverable VAT. 2.4 Interest receivable Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charitable Cornpany., this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited. 2.5 Taxat5on The Charitable Company is considered lo pass the tests set out in Paragraph 1 Schedule 6 01 the Finance Act 2010 and therefore it meets the definition ol a charitable company for UK corporation tax purposes. Accordingly, the Charitable Company is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation Of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes. Page 15
THE A21 CAMPAIGN LIMITED IA Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 A¢countlng pollclas Icontlnuèdl 2.6 Intangible assets and amortisation Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated irnpairment losses. Amortisation is provided on intangible assets al rates calculated to write off the cost of each asset on a straight-line basis over its expected useful life. Amortisation is provided on the following basis". Development expenditure 5 °/0 Straight line 2.7 Invèstmènts Investments in subsidiaries are valLJed at cost less provision lor impairment. Th8 Charity do85 not Pf8par8 consolidated accounts including th8ir wholly own8d subsidiary as thi5 IS consid8r8d insignificant 8S the cornpany is dorrnant. Mor8 d8t8ils of this can be found in not8 12. 2.8 stocks Stocks are valued at the lower of cost and estimated nel realisable value. 2.9 Debtors Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. 2.10 Cash at bank and in hand Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date ol acquisition or opening of the deposit or similar account. 2.11 Llabllltles and provlslons Liabilities are ieeognised when there is an obligation at the Balanee Sheet date as a result of a past event, it is probable that a tiansfer of econornic benefit will be required in settlement, and the amount of the s8tt18m8nt can b8 8Stimat8d reliably. Liabilities are r8cognised at the arnount that th8 Charitable Company anticipat8S It wll pay to sett18 th8 debt or th8 amount it has r8C8iV8d as advanced payments for th8 goods or services it rnust provide. Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is Material. the provision is based on the present value of those amounts, discounted at the p-taX discount rate thal reflecls the risks specific to the liability. The unwinding of the discount is recognised in the Statement of Financial Activities as a finance cost. Page 16
THE A21 CAMPAIGN LIMITED IA Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 A¢countlng pollclas Icontlnuèdl 2.12 Financial instruments The Charitable Company only has financial assets and financial liabl1.eS of a kind Ihat qualify as basic financial instruments. Basic financial instrurnents are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method. 2.13 Operatlng leases Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight-line basis over the lease tem. 2.14 P•nslons The Chaiitable Company operates a defined contribution pension scheme and the pensi()n charge represents the amounts payable by the Charitable Company to the fund in respect of the year. 2.15 Fund accounting General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charitable Cornpany and which have not been designated for other purposes. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charitable Company for particular purposes. The costs of raising and administering such funds are Charged against the specific fund. The aim and use ol each restricted fund is set out in the notes to the financial statements. Investment income, gains and losses are allocated to the appropriate fund. Page 17
THE A21 CAMPAIGN LIMITED IA Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Income from donations and legacies Unrestricted Restricted funds fun(Is 2024 2024 Total funds 2024 Donatlons General Donations 364,404 28,882 3,193 3,876 66,857 364,404 28,882 3,193 3,876 66,857 Gift Aid Walk for Freedom Global Freedom Summit Monthly sUprt 467,212 467,212 Un$tricIe fvncls 2023 Restricted funds 2023 Total funds 2023 Donatlons General Donations 283, 162 32,510 281 15,261 32,157 315,319 32,510 281 15,261 Gift Aid Walk for Freedom Global Freedom Surnrnit 331,214 32,157 363,371 Page 18
THE A21 CAMPAIGN LIMITED IA Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Income from other trading activitie8 Unrestricted funds 2024 Total funds 2024 Sale of promotional items 440 Unreslricted funds 2023 Total fvnds 2023 Sale of promotional items 2,046 ?.046 Investment Income Unr•stricted funds 2024 Total funds 2024 Interest receivable 17 17 UnrestrNcted funds 2023 Total fuftds 2023 Interest receivable 37 37 Page 19
THE A21 CAMPAIGN LIMITED IA Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Expenditure on raising funds Unrestrfcied funds 2024 Total funds 2024 Fundraising & donor support- other direct costs Support costs- wages Cost ol sales 26,581 35,843 47 26,581 35,843 47 62.471 62.471 UnrestrNcted funds 2023 Total fuftLIs 2023 Fundraising & donor support- other direct ctssts Support costs- wages Cost of sa185 8,256 39,641 5,656 8,256 39.641 5,656 53,553 53,553 Analysis of exp8ndiiur8 on charitable activitles Summary byfund typè Unrestricled funds 2024 Total 2024 Reach 183,449 317,017 183.449 317,017 Recover 500,466 500.466 Page 20
THE A21 CAMPAIGN LIMITED IA Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Analysis of expenditure on charitable activities Icontinuedl Summary byfund type l¢ontinuedl Unr8Strict8rl fvncls 2023 R8slrNcted funds 2023 Total 2023 Reach Recover 206, 190 29Q,480 2T,644 233,834 29Q,480 496,6TO 27,644 524,314 Summary by expendlture type Staff costs Depreclatlon Other costs 2024 2024 2024 Total 2024 Reach Recover 240 183,209 15.161 183,449 317.017 301,856 301,856 240 198,370 500,466 St8ff costs Depr8CI8tNon 2023 2023 Olh8rcosts 2023 To181 2023 Reach 3,698 275,384 240 229,896 15,096 233,834 29Q,480 Recover 279,082 240 244,992 524,314 Page 21
THE A21 CAMPAIGN LIMITED IA Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Analysis of expenditure by activities Activities undertaken directly 2024 Support costs 2024 Total funds 2024 Reach Recover 94,939 302,017 88.510 15,000 183.449 317.017 396,956 103.510 500.466 AGtivities undertaken diGI1Y 2023 Support cosls 2023 Total funds 2023 Reach Recover 122,336 275,480 111,498 15,000 233,834 290,480 397,816 126,498 524,314 Analysis of direct costs Total funds 2024 Reach 2024 Recover 2024 Staff costs 301,856 161 301,856 95.100 othèr diroet costs 94,939 94,939 302,017 396,956 Page 22
THE A21 CAMPAIGN LIMITED IA Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Analysis of expenditure by activities Icontinuedl Analysis of dire¢t ¢o$t$ (continued Total fvnds 2023 Reach 2023 Recover 2023 Staff costs Other direct costs 3.698 118,638 275.384 96 279.082 178,734 122.336 275.480 397.816 Analysis of support costs Total funds 2024 R•ach 2024 R•covor 2024 Depreciation Contr8ctor Office costs Staff Training & development Bank and Merchant fees Insuranee General expenses Independent examination Aeeountancy Legal fees Forex 240 240 15.000 52.401 5.061 5,091 2.333 792 10,505 1,630 6.209 15.000 52,401 5,061 5,091 2,333 792 10,505 1,630 6,209 4,248 88,510 15,000 103,510 Included in support costs are governance costs of £22,592 (2Q23.' £42,222). Page 23
THE A21 CAMPAIGN LIMITED IA Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Analysis of expenditure by activities Icontinuedl Analysis of support ¢osts l¢ontinuedl Total fvnds 2023 Reach 2023 Recover 2023 Depreci8tion Contractor Office costs Staff Training & development Bank and Merchanl fees 240 240 75,000 44,900 6.275 5, 723 2,540 9,598 24, 144 8,498 4,332 4,648 15,000 44,900 6.275 5, 123 2,540 9,598 24,744 6,498 4,332 4,648 Insurance General expenses Audit Accountancy Legal fees For8X 111,498 15,OQO 126,498 Independent examlner's remunerat5on 2024 2023 Fees payable to the Charitable Companls auditor for the audit of the Chaiitable Company's annual aceounts Fees payable to the Charitable Companls Independent Examiner l auditor in respect of.. Accountancy fees Fees payable to the Charitable Companls Independent Examiner for the Independent examination ol the Charitable Companls annual accounts 2(J,620 5,750 5, 150 2,050 Page 24
THE A21 CAMPAIGN LIMITED IA Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 10. staff costs 2024 2023 Wages and salaries Social security costs Contributs'on to defined contribution pension schemes 302,712 20,137 14,850 284.392 20,272 74,Q59 337,699 318. T23 The average number of persons employed by the Charitable Company during the year was as follows.. 2024 No. 2023 No. Employees The number of empl()yees whose employee benefits lexduding employer pension cosisl exceeded £60,000 was.. 2024 No. 2023 No. In the band £70.001 £80.000 The total employee benefits of the Key Management Personnel of the Charitable Company were £Nil (2023- £Nil). 11. Trustees. remuneratlon and expenses During the year, no Trustees received any remuneration or other benefits (2023- £NIL). During the year ended 31 December 2024, no Trustee expenses have been incurred (2023- £NIL). 12. Investmènts in subsidiary The Chaiitable Cornpany owns 1000h ol the ordinary share capital in 1 UK (Holdings) LiTllited. The valué of thé shareholding Is £1 and th8 company is ineorporatod in the Unitad Kingdom and iÈgistÈrèd at R+ Building. 2 Blagrave Street, R88ding, RG1 1AZ. Th8 company has be8n dormant in the current 3nd premous financial year. Page 25
THE A21 CAMPAIGN LIMITED IA Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 13. Intangible asset$ Development Cost At 1 January 2024 4.807 At 31 Dember 2024 4,807 Amortisation At 1 January 2024 Charge for the year 3.847 240 At 31 December 2024 4,087 Ngt book value At 31 D8c8mb8r 2024 720 At 31 December 2023 960 14. Debtors 2024 2023 Due wlthln one year Trade debtors Amounts owed by group undertakings Other debtors Prepayments and accrued income 475 120,460 6,773 1, 789 11,822 1,633 13,930 129,022 Amounts owed to group undertakings are interest free and repayable on demand. Page 26
THE A21 CAMPAIGN LIMITED IA Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 15. Creditors= Amounts falling due within one year 2024 2023 Trade creditors 31,274 10,398 15,162 7,799 25.223 Amounts owed to group undertakings Other taxation and social security Accruals and deferred incorne 35.699 64,633 60,922 16. Statement of funds Stat•m•nt of funds . currant yèar Balancè at 31 Dèe•mber 2024 Balancè at 1 January 2024 Income Exp8nditur8 Unrestricted funds General Funds- all funds 79,957 467,669 1562,9371 115.3111 Stat•mènt of funds . prior yèar 8èlènce èt 37 Deeèmber 2023 Balance at l January 2023 Incomg Expenditure Unrestricted funds General Funds- all funds 292,310 365,454 (57T,867) 79,957 Page 27
THE A21 CAMPAIGN LIMITED IA Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 17. Summary of funds Summary of funds- Current year Balance at 31 December 2024 Balance at 1 January 2024 Income ExpendSture General funds 79,957 467.669 562,9371 115.3111 Summary of funds- prior year 8alanc8 at 31 December 2023 Balance al l JaJJu8ry 2023 Income Expenditure General funds 292,370 565,454 (577,867) 79,957 18. Analysis of n•t assèts betweèn funds Analysis of net a5S8ts between funds - current Period Unrestricted funds 2024 Total fund5 2024 Intangible fixed assets Current 8ssets Creditors due within one year 720 720 48,602 164,6331 48.602 164.6331 Total 115,3111 115.3111 Page 28
THE A21 CAMPAIGN LIMITED IA Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 18. Analysis of net assets betsveen fund5 (continued Analysis of net assets between funds - prior period Unreslricted funds 2023 Total fvnds 2023 Intangible fixed assets cent assets Creditors du8 Wlthin year 960 139,979 (60,922) 960 139,919 (6Q,922) Total 79,957 79,957 19. Pension commitments The Charitable Company op8iat85 8 d8fined contribution p8nsion 5chern8. The assets of th8 schern8 ar8 held s8parat&ly from those of th8 Charitable Cornpany in an indep8ndently admini5t8r8d fund. Th8 Pgnsion cost charg8 r8pr8sents contributions p3yab18 by the Gharitab18 Cornpany to the fund 8nd amounted to £8,341 12023 £14,0951. Contributions of £nil (2023 - £Nill were payable to the fund at the reporting date. Page 29
THE A21 CAMPAIGN LIMITED IA Company Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 20. Relaied party transactions I related parties listed below are entities that have been e5tsblished to help achieve the overall principal activity of the A21 Campaign globally. The entilies listed below all have at least one common board Director with The A21 Carnpaign Lirnited. The A21 campaigns in Gree, South Africa. Bulgaria and Ukraine are significantly influenced and support is often provided by The A21 Campaign Limited. Income Expendlture 2024 2024 Income Expenditure 2023 2023 A21 Abolishing injustice in the 21st Century (Greecel The A21 Campaign (South Africa) The A21 Ukraine Foundation 25,532 1,125 658 533 8,295 25,204 127 The A21 Campaign (Norwayl The A21 Campaign (Thailandl 2,288 29,603 34, 153 Amounts of £10.398 were owed to A21 USA at the year end {2023- £12Q.460 owed from A21 USA). I related paty expenditure relates to payments to anil or on behalf of the lated party. All related party income relates to receipts from the related party. Page 30