REGISTERED CHARITY NUMBER: 1145034
IZ7 *56119,
.Hl1kL￿N
oneby(n¢
Re
ort of the Trustees and
Unaudited Financial Statements for the Year Ended 31 December 2024
for
One B One

One B One
Contents of the Financial Statements
for the Year Ended 31 December 2024
Page
Report of the Trustees
Independent Examiner's Report
io
Statement of Financial Activitie5
li
Balance Sheet
12
Cash Flow Statement
13
Notes to the Cash Flow Statement
14
Notes to the Financial Statements
15 to 22
Detailed Statement of Financial Activities
23 to 24

One B One
Re
ort of the Trustees
for the Year Ended 31 December 2024
The trustees present their report with the financial statements of the charity for the year ended 31 December 2024.
The trustees have adopted the provisions of Accounting and Reporting by Charities.. Statement of Recommended
Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland {FRS 1021 {effective l January 20191.
OBJECTIVES AND AcfiviTIES
Objectives and aims
The Charity's objects are:_
11 to relieve poverty and sickness and to promote and preserve good health by the provisions of goods and services of
any kind as the Trustees from time to time may think fit.
21 to relieve persons who are trafFicked. exploited or enslaved or, have been or are at risk of being trafficked,
exploited or enslaved.
31 to advance the education of the public regarding people trafficking and slavery in particular but not exclusively
through congresses, seminars, fora and publications.
41 to advance education that will lead to the prevention of vulnerable people from being trafficked, exploited or
enslaved in such ways as the Trustees from time to time may think fit.
51 to support the advancement of the Christian religion and ethos through partnerships with local churches and other
NGOS
61 to promote such other charitable purpose5 a5 the Trustees frorn time to time may think fit.
Page I

One B One
Re
ort of the Trustees
for the Year Ended 31 December 2024
OBJECTIVE5 AND AcfiviTIES
Significant artivities
The Trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit
when reviewing the Charity's aims and objectives and in planning its future activities. In particular. the Trustees
consider how planned activities will contribute to the aims and objectives that have been set. Through its activities
this year the Trustees believe they have provided public benefit within the scope of its charitable objectives. Here
follows a summary of the highlights of the activities of the Charity which demonstrate this.
Main activities in Kenya:
King's Education Centre is run in conjunction with our implementation partner to provide quality education for all the
children in our care, meeting the needs of all young people whilst also working as a human trafficking prevention
mechanism
research suggests that the lack of access to quality education exacerbates vulnerabilities and puts
children more at risk of human trafficking.
At King's Primary School. 2024 saw the very first candidates take their national examinations in the new Kenya
national curriculum. Kenya Primary School Education Assessment IKPSEAI is a national exam administered to Grade 6
students in Kenya at the end of their primary education. before they proceed to Junior Secondary School. Results
were positive and all students moved onto join Secondary School.
A revamp of the Kenyan national curriculum has seen the end to the Kenyan Certificate of Primary Education {KCPEI
examinations historically taken by grade 8 students.
At King's Secondary School we had sirnilar success to previous years. Our highest performing student achieved a mean
grade of a B, meaning he ranked in the top 7.5% of all students completing the exams nationally. A further 2 students
achieved a mean grade of a C+, putting them in the top 25.7% of students nationally. 80% of King's student5 achieved
grades which placed them in the top half of results nationally.
Overall, King's Secondary School ranked 7th out of 31 schools in Butula sub-county, and 23rd out of 92 schools in
Busia county. Another King's child performed exceptionally well in her KCAL examinations. She was supported to study
at Bunyore Girls National School after her performance in national primary school exams qualified her 4 years ago.
She achieved a mean grade of a B+ in her KCSE, meaning she was in the top 3% of students nationally.
Celebrating an individual success of one of the students at King's Secondary School, a One By One student progressed
all the way to the National Schools Singing Championship. He represented King's at sub-county level, finishing in 1st
place with his vocal solo performance. and followed that with another 1st place finish at the County Championships in
Busia. From there the student went to the regional competition where they finished 2nd in Western Kenya and then
finally in the national championships in Eldoret they finished in 5th place.
All children are now successfully re-integrated in family centred care. The social work team continue to carry out
home visits as well as holding parenting classes planned for upcoming years to ensure safe environments for every
child.
One By One has supported its highest achieving students through university
this includes tuition fees,
accommodation and all living costs associated with living in the cities where students are studying.
Sadly, despite One By One continuing to carry out safeguarding training for staff and updating policies and protocols
there was one incident in September 2024 which was not reported by the implementation partner. namely King's
Children's Home and School in Kenya, to One By One in the necessary timescales as set out in our policy.
Page 2

One B One
Re
ort of the Trustees
for the Year Ended 31 December 2024
OBJECTIVE5 AND AcfiviTIES
Other major procedures in relation to this incident - including immediately suspending the staff member concerned
pending an investigation and reporting the situation to the police and health centre were correctly implemented. The
implementation partner should have then reported this to One By One within 24 hours, but procedure wasn't
followed. and it wasn't reported until later. One By One's Trustees sent a letter of written warning to the
implementation partner regarding the breach of protocol with delay in reporting to One By One. One By One reported
the matter immediately to the Charity Commission and has provided further training and resources to help equip the
implementation partner to follow best practice.
The Trustees believe that all the necessary steps have now been taken to address the issue and that the
recommendations going forward will minimise the opportunity for a situation like this to repeat.
The Charity Commission were satisfied with One By One's response and the case is now closed.
Even more stringent oversight measures implemented as a result of this incident along with enhanced reporting now
allows the Trustees and executive team to maintain closer monitoring.
Main activities in South Asia:
Safe House
The children once impacted by bonded labour in One By One's safe house continue to thrive. Staff have commented
on how the children love being in a safe and healthy environment, where they can enjoy simply being themselves.
Their weekly games nights are their favourite activities. This is a stark contrast from the 14-hour days some of them
were working in brick factories under the most brutal conditions. There are 85 children living in our South Asia safe
house, rescued from modern-day slavery and given access to education providing them with hope of a better future.
Brick factory outreach
During 2024 we were able to run weekly outreach programmes into 65 brick factories and regularly reach 1,500
children. This is often the highlight of the week for children still trapped in brick kilns.
Micro-busines5 launch
We helped one family set up a micro-business operating a taxi. This resulted in the debt for the entire family including
their children being paid off and so allowing them to leave the brick kiln where they had all worked.
Main activities in Uganda:
Our new team in Uganda has made incredible progre55. Here are their highlights-
Reached a total of 3,670 children across Jinja with the Dignity Project {our trafficking prevention programmel.
427 influential local leaders (elected village leaders, community health trainers. motorcycle taxi leaders, stage leaders,
women's savings group leadersl have participated in Community Conversations in 2024.
Professionals from 14 medical institutions {hospitals, clinics, and village health centresl, 28 schools, and 30 local
councils went through our Trafficking Prevention training programme.
27 lead investigation officers were nominated by the Office of Public Prosecutions to attend the police training, with
at least one attendee from each of the 16 police stations in Jinja.
Commenced the registration process for the Mercy Centre a short term residential centre to house and rehabilitate
girl survivors of human trafficking. We identified a building and took out a tenancy agreement in October 2024. The
staff recruitment will take place in 2025. and the centre is due to open operation311y in summer 2025.
Page 3

One B One
Re
ort of the Trustees
for the Year Ended 31 December 2024
*•.
oBJE￿IVEs AND ACTIVITIES
Dignity Project
The Dignity Project is One By One's trafficking prevention programme which-
11 Equips girls with reusable sanitary products (enabling the girl child to remain in education every week of the month
by tackling period poverty).
21 Educates children on human trafficking and the common tactics used by traffickers.
31 Empowers girls to know their human rights and speak up to report injustice and abuse.
In 2024 we ran several Dignity Project events across Africa and Asia. This was predominantly in school settings, but in
May we also reached females in refugee camps too. The figures-
March 2024 - 432 girls reached in Mafubira Sub-county, Jinja, Uganda.
May 2024- 400 ladies reached in refugee camps in South Asia.
June 2024 - 727 girls reached in Kimasa Primary school. Jinja, Uganda.
July 2024 - 350 reached on 3rd July, 988 reached on 8th July and 437 reached on 10th July across Northern Jinja,
Uganda.
Sept 2024 - 2,308 girls reached in Sri Lanka and local team trained up and equipped.
October 2024 - 736 girls reached in Jinja, Uganda.
The total girls reached in 2024 was 6,378, taking the overall total reached by the initiative to 44,943.
Main activities in Rwanda
The prosecutor's office has agreed to reopen several sex trafficking cases where victims were trafficked from Rwanda
to Uganda. We are currently awaiting the international co-operation papers to be drafted and submitted and the
investigation will be reopened. Our partner law firm continues to meet regularly with government officials.
Page 4

Main activities in Sri Lanka
We oversee the running of seven sewing centres across the north of Sri Lanka for women to use to develop their own
micro-businesses. These centre5 are now self-sufficient and the clients all of whom are widows - buy more materia15
out of their profits to sell more products.
CEO Rebecca Murray visited Sri Lanka with a team of volunteers to hold a Dignity Project event. Training sessions for
30 schools across six locations were held, reaching a total of 2.308 girls.
Advocacy-
CEO Rebecca Murray and other speakers in UK, USA and Canada held several meetings with church leaders to raise
awareness on the growing issue of human trafficking and modern day slavery.
Ran an online forum in Canada to raise awareness and education seminar of how human trafficking is impacting
Canada.
CEO and other spokespeople represented the charity in national and local media, promoting the charity's work on TV,
radio, online and in print.
Page 4

One B One
Re
ort of the Trustees
for the Year Ended 31 December 2024
FINANCIAL REVIEW
Financial position
During the year under review, the Charity ended the year with a surplus of £51,60012023 deficit £166,112) resulting
in total funds at the year-end of £708.93112023 - £657,331). Of the funds held at year end £483,79412023 - £567.2071
were unrestricted as to use. This demonstrates the continued investment by the charity into proErammes - both
existing and new.
Included within the surplus for the year under review are funds totalling £179,006 restricted for the launch and
operation of a new programme based in Uganda The Mercy Centre - a short-term residential centre to house and
rehabilitate girl survivors of human trafficking. This programme will commence operation in early summer 2025.
In its review of the Charity's reserves position and taking account the introduction of the Mercy Centre programme in
Uganda, The Trustees have allocated a further £50,000 to the designated General Fund this fund ensures that the
Charity has sufficient liquidity to support its on-going programmes. Having made this provision, the Trustees are
happy that the reserves meet the Charity's reserves policy - providing between three and six months overhead
liquidity.
Reserves policy
The Charity has an approved reserves policy for retaining the level of readily accessible funds within its unrestricted
reserves to mitigate financial and operational risks. ensuring that the work of the Charity is sustained with minimal
disruption and where necessary to provide short term funding for new projects.
Restricted reserves represent income received but not yet expended in accordance with donors wishes. Some
restricted donations are given to fund multi-period projects. These are recorded in the period when the donation is
received or receivable.
The expenditure from restricted funds is recorded in the period when the funds are used for the restricted purpose.
This means that in some accounting periods, there will be significant restricted reserves carried forward to future
periods and in some accounting periods. there may be an excess of restricted expenditure over restricted funds
received in that period. The Trustees will review the policy at least annually in order to consider the needs and
appropriate size of designated reserves for specific future uses. as well as maintaining sufficient other unrestricted
funds for contingency purposes.
Going concern
The account5 have been prepared on a going concern basis as the Charity has sufficient funds to meet its liabilities a5
they fall due and expenditure is not authorised unless sufficient funds are in place.
Page 6

One B One
Re
ort of the Trustees
for the Year Ended 31 December 2024
PLANS FOR FUTURE
Our goals for 2025 include:
Kenya.. 2025
- To reach over 1,000 girls with the Dignity Project in Kisumu city. Busia, and Butula county.
Continue the funding of King's Education Centre which supports vulnerable children with education and meals.
South A5ia'. 2025
To continue funding the safe house and outreach projetts into brick factories.
Uganda 2025
To launch the Mercy Centre a crisis centre for girls aged 7-17 rescued out of human trafficking, bringing counselling
and support for family reintegration.
- To continue running the Dignity Project throughout local schools and with community leaders.
To continue training police departments.
To continue Community Conversations where we gather local leaders to talk about how we can all play a part in
identifying and ending human trafficking in our locality.
To continue training programmes for health professionals to identify signs of patients who could be victims of
modern-day slavery.
Rwanda 2025
To commence with the private prosecutions, providing focused legal services to victims of trafficking, including legal
representation. and to continue to build relationships with senior government officials.
Sri Lanka: 2025
To continue all seven sewing centres and ensure they are benefitting widows and their families.
To run a Dignity Project event through schools using the local team trained up in 2024.
Dignity Project.. 2025
To explore expansion into Philippines.
Look at ways we can expand our influence in UK/USA/Canada.
To continue reaching more girls in Kenya and Uganda via our local teams.
Advocacy 2025
To continue raising awareness through media outlets.
To build relationships with politicians and governments and speak up for everyone.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The Charity is operated under the rules of its Trust Deed which was adopted on 4th November 2011, with
supplemental deed amendments in November 2021.
The Charity is governed by the Trustees who determine strategic direction and policy. Trustees meet once a quarter.
The day to day running of the Charity is carried out by the CEO and its employees, with assistance from Trustees and
volunteers.
The Charity has close links with the American non-profit One By One, which is a registered 501lcll31 and is governed
by Byelaws and overseen by a board of directors. The two organisations were both established by Rebecca Murray
and both organisations work with the same purpose of achieving the main objectives of the Charity, which are for the
public benefit.
Page 7

One B One
Re
ort of the Trustees
for the Year Ended 31 December 2024
STRUCtURE, GOVERNANCE AND MANAGEMENT
Risk management
The Trustees take the identification of operational, financial and repetitional risk seriously. The Trustees have put in
place structures to ensure that the many and varied risks the Charity is exposed to are identified, addressed as
appropriate and monitored effectively. The day-to-day running of the organisation. and therefore the identification,
reporting and mitigation of risk is tasked to the CEO and the Executive Team. The Executive Team executes its
responsibilities through a robust risk identification procedure which they continue to develop.
One By One continues to be a rnernber of the Misconduct Disc105ures Scheme as recommended by the Charity
Commission.
The significant risks identified during the year were:
Safeguarding
The Charity recognises the importance of ensuring that appropriate procedures. policies and oversight are in place to
ensure the health and safety of the young people in its care. Continued training has been established and rolled out to
Kenyan and South Asian implementation partners as well as to One By One global staff.
Global economy
There is a risk of reduction in income due to the impact of globally rising commodity prices and their impact on
donors. Equally, governments are not immune from the global financial pressure, and there is concern that this could
impact government aid spend. The Executive Team maintain a close watch on both the maintenance of existing
income streams as well as the development of new ones.
Programme quality
This is a constant risk. but especially so for a Charity with plans and ambitions for expansion and development, both
geographically and in programme depth and spread. The challenge to maintain and develop the quality of the
Charity s programmes so they remain world-class is huge. One By One has invested in programme development and
subsequent monitoring, evaluation and research,. this investment will continue in 2025.
REFERENCE AND ADMINISTRATIVE D￿Alls
Registered Charity number
1145034
Principal address
PO Box 762
Rotherham
S609JB
Trustees
D Williams Chairperson
L J Benting
1 Silgram (resigned 26.9.2024}
G Thomas
R Murray (resigned 18.1.20241
Independent Examiner
T A Kelliher ACA
Enigma Accountants Ltd
Office B5, Croft Myl
West Parade
Halifax
HXI 2EQ
CEO Rebecca Murray
Page 8

One B One
Re
ort of the Trustees
for the Year Ended 31 December 2024
REFERENCE AND ADMINISTRATIVE DEfAIiS
Bank
HSBC Bank plc
PO Box 6201
Coventry
CV3 9HW
(W0812025
Approved by order of the board of trustees on ............................................. and signed on its behalf by:
D Williams - Trustee
Page 9

Inde
endent Examiner's Re
ort to the Trustees of
One B One
Independent examiner's report to the trustees of One By One
I report to the charity trustees on my examination of the accounts of One By One (the Trust) for the year ended
31 December 2024.
Responsibilities and basis of report
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the
requirements of the Charities Act 2011 {'the Act'l.
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying
out my examination I have followed all applicable Direction5 given by the Charity Commission under Section 145{51{bl
of the Act.
Independent examiner's statement
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm
that l am qualified to undertake the examination because l am a member of the Institute of Chartered Accountants in
England and Wales, which is one of the listed bodies.
I have completed my examination. I confirm that no material matters have come to my attention in connection with
the examination giving me cause to believe that in any material respect-
accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
the accounts do not accord with those records- or
the accounts do not comply with the applicable requirements concerning the form and content of accounts set
out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts
give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention
should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
TraGy Kslliher
T A Kelliher ACA
The Institute of Chartered Accountants in England and Wales
Enigma Accountants Ltd
Office B5, Croft Myl
West Parade
Halifax
West Yorkshire
HXI 2EQ
Page 10

One B One
Statement of Financial Activities
for the Year Ended 31 December 2024
31.12.24
Total
funds
31.12.23
Total
funds
Unrestricted
fund5
Restrirted
funds
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
273,846
307,999
581,845
538,020
Other tradin8 activities
Investment income
Other income
9,123
20.276
1,931
11,054
20,276
18,200
13,427
21,297
16,100
18,200
Total
303,245
328,130
631.375
588,844
EXPENDITURE ON
Raising funds
49.321
2,889
52,210
74,923
Charitable activities
Programmatic costs
Administrative costs
Governance costs
135,468
12.534
15,527
356,875
6.964
197
492,343
19,498
15,724
629,724
28,548
35,784
Total
212.850
366,925
579.775
768,979
Net gains on investments
14,023
NET INCOME/(EXPEND￿uRE)
Transfers between funds
90,395
1173,4101
(38,795)
173,410
51,600
1166,1121
14
Net movement in funds
(83,0151
134,615
51.600
1166,1121
RECONCILIATION OF FUNDS
Total funds brought forward
567,207
90.124
657,331
823,443
TOTAL FUNDS CARRIED FORWARD
484,192
224,739
708,931
657,331
The notes form part of these financial statements
Page 11

One B One
Balance Sheet
31 December 2024
31.12.24
Total
funds
31.12.23
Total
funds
Unrestricted
fund5
Restrirted
funds
Notes
FIXED ASSETS
Investment property
li
127,000
IZ7,000
127,000
CURRENT ASs￿s
Debtors
Cash at bank
(WO812025
12
33,034
365,878
33,034
590,615
20,349
627,536
224,737
398.912
224.737
623,649
647.885
CREDITORS
Amounts falling due within one year
13
(41.7181
(41,718}
1117,5541
NET CURRENT ASSErs
357,194
224.737
581,931
530,331
TOTAL ASs￿s LESS CURRENT LIABILITIES
484,194
224,737
708.931
657,331
NET ASs￿s
484.194
224,737
708,931
657.331
FUNDS
Unrestricted funds
Restricted funds
14
484,194
224,737
567.207
90.124
TOTAL FUNDS
708,931
657,331
The financial statements were approved by the Board of Trustees and authorised for issue on
(M*1￿5
and were signed on its behalf by-
L J Benting - Tr
ee
The notes form part of these financial statements
Page 12

One B One
Cash Flow Statement
for the Year Ended 31 December 2024
31.12.24
31.12.23
Notes
Cash flows from operating artivities
Cash generated from operations
(57,1971
163,248}
Net cash used in operating activities
(57,1971
163,2481
Cash flows from inve5tin8 activities
Interest received
20,276
21.297
Net cash provided by investing activities
20,276
21,297
Change in cash and cash equivalents in the
reporting period
Cash and cash equivalents at the beginning
of the reporting period
(36,9211
141,9511
627,536
669,487
Cash and cash equivalents at the end of
the reporting period
590,615
627,536
The notes form part of these financial statements
Page 13

One B One
Notes to the Cash Flow Statement
for the Year Ended 31 December 2024
RECONCILIATION OF INCOMEI{EXPENDITURE) TO CASH FLOW FROM OPERATING AcfiviTIES
31.12.24
31.12.23
Net income/lexpenditurel for the reporting period (as per the
Statement of Financial Artivitiesl
Adjustments for:
Losses on investments
Interest received
Ilncreasel/decrease in debtors
IDecrea5ellincrease in creditors
51,600
1166,1121
114,0231
121,2971
32.558
105,626
120,276)
112,685)
175,836)
Net cash used in operations
157,197)
163,2481
ANALYSIS OF CHANGES IN NET FUNDS
At 1.1.24
Cash flow
At 31.12.24
Net cash
Cash at bank
627.536
136,921)
590,615
627,536
136,921)
590,615
Total
627,536
136,921)
590,615
The notes form part of these financial statements
Page 14

One B One
Notes to the Financial Statements
for the Year Ended 31 December 2024
ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in
accordance with the Charities SORP IFRS 1021 'Accounting and Reporting by Charities- Statement of
Recommended Practice applicable to charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffective l January 20191,, Financial
Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the
Charities Act 2011. The financial statements have been prepared under the historical cost convention, as
modified by the revaluation of certain assets.
Income
All income is recognised in the Statement of Financial Activities once the Charity has entitlement to the funds.
it is probable that the income will be received, and the amount can be measured reliably.
Donations are recognised in full in the Statement of Financial Activities when entitled, receipt is probable and
when the amount can be quantified with reasonable accuracy. Gift aid receivable is included when claimable
ie when the eligible donation is received.
Trip contributions are credited to the Statement of Financial Activities when received or receivable whichever
is earlier, unless the contribution relates to a trip in a future year. in which case it is deferred.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the
Charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement
and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals ba515
and has been classified under headings that aggregate all cost related to the category. Where costs cannot be
directly attributed to particular headings they have been allocated to activities on a basis consistent with the
use of resources.
Grants to other organisations are recognised as expenditure when there is a legal or constructive obligation to
make the grant. This is usually on receipt of the funding request from the relevant partner organisation.
Grants offered subject to conditions which have not been met at the year end date are noted as a
commitment but not accrued as expenditure.
Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes
in fair value is recognised in the Statement of Financial Activities.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity.
Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial
statements.
Pension cost5 and other post-retirement benefits
The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension
scheme are charged to the Statement of Financial Activities in the period to which they relate.
Page 15
continued...

One B One
Notes to the Financial Statements- continued
for the Year Ended 31 December 2024
DONATIONS AND LEGACIES
31.12.24
31.12.23
Donations
Sponsorship
Partnerships
500,587
80,433
825
448,857
87,628
1,535
581,845
538,020
OTHER TRADING AcfiviTIES
31.12.24
31.12.23
Flat rent received
Other trading activities
8,275
2.779
7,950
5,477
11,054
13,427
INVESTMENT INCOME
31.12.24
31.12.23
Investments
20,276
21,297
RAISING FUNDS
Raising donation5 and legacies
31.12.24
31.12.23
Processing fees
Fundraising
6,890
45,320
6,099
68,824
52,210
74,923
CHARITABLE A￿1VITIEs COSTS
Grant
funding of
activities
(see note
Direct
Costs
Totals
Programmatic costs
Administrative costs
Governance costs
374.302
19,498
15,724
118,041
492,343
19,498
15,724
409,524
118,041
527,565
Page 16
continued...

One B One
Notes to the Financial Statements- continued
for the Year Ended 31 December 2024
GRANTS PAYABLE
31.12.24
31.12.23
Programmatic costs
118,041
223,450
TRUSTEES, REMUNERATION AND BENEFITS
Rebecca Murray, received remuneration in her role as CEO of the Charity. She resigned as a Trustee on
181112024.
No Trustee5 receive remuneration or other benefit for their work with the charity but can be reimbursed for
expenses incurred on behalf of the Charity.
Total donations from Trustees in the year amounted to £NIL12023 £7661,. donations of £26 were received
from Matthew Murray (husband of the CEO}.
All honorariums generated by the CEO for speaking engagements are donated directly to the Charity by the
donor.
STAFF COSTS
31.12.24
31.12.23
Wages and salaries
Social security costs
Other pension costs
78,557
4,811
67,403
3,101
1,449
87,014
71.953
The average monthly number of employees during the year was as follows=
31.12.24
31.12.23
Employees
No employees received emoluments in excess of £60,LK)O.
Total rernuneration to key management personnel in the year was £60,37212023-£51,7191.
io.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL AcllviTIES
Unrestricted
funds
Restricted
funds
Total
funds
INCOME AND ENDOWMENTS FROM
Donations and legacies
318,086
219,934
538,020
Other trading activities
Investment income
Other income
9,992
21,293
400
3,435
13,427
21,297
16,100
15,700
Total
349,771
239,073
588,844
EXPENDITURE ON
Raising funds
Charitable artivities
Programmatic costs
72,821
2,102
74,923
167,233
462,491
629,724
Page 17
continued...

One B One
Notes to the Financial Statements- continued
for the Year Ended 31 December 2024
io.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACtIVlTIES - continued
Unrestricted
funds
Restricted
funds
Total
funds
Administrative costs
Governance costs
21.418
2,872
7,130
32,912
28,548
35,784
Total
264.344
504,635
768,979
Net gains on investments
14,023
14,023
NET INCOMEI{EXPENDITURE)
Transfers between funds
99,450
1102,1631
1265,5621
102,163
1166,1121
Net movement in funds
{2,7131
1163,3991
1166,1121
RECONCILIATION OF FUNDS
Total funds brought forward
569.919
253,524
823,443
TOTAL FUNDS CARRIED FORWARD
567,206
90,125
657,331
ii.
INVESTMENT PROPERTY
FAIR VALUE
At l January 2024
and 31 December 2024
127,000
NET BOOK VALUE
At 31 December 2024
127,000
At 31 December 2023
127,000
Fair value at 31 December 2024 is represented by-
Valuation in 2023
Cost
14,023
112,977
127,000
If investment property had not been revalued it would have been included at the following historical cost..
31.12.24
31.12.23
Cost
112,977
112,977
Investment property was valued on an open market basis on 31 December 2024 by the Trustees.
Page 18
continued...

One B One
Notes to the Financial Statements- continued
for the Year Ended 31 December 2024
12.
DEBTORS: AMOUNTS FALLING DUE W￿H1N ONE YEAR
31.12.24
31.12.23
Other debtors
Accrued gift aid
Accrued interest
Prepayments
4,745
5,369
2,329
20,591
644
7,190
4,131
8,384
33,034
20,349
13.
CREDITORS: AMOUNTS FALLING DUE W￿H1N ONE YEAR
31.12.24
31.12.23
Trade creditors
Other creditors
7,720
109,834
40,254
41,718
117,554
14.
MOVEMENT IN FUNDS
Net
movement
in funds
Transfers
between
funds
At
31.12.24
At 1.1.24
Unrestricted funds
General fund
Unrestricted funds
Strategic funds
308,499
120.188
138.520
2,330
88,067
1187,661}
36,851
{22,600}
123,168
245,106
115,920
567.207
89.997
(173,410)
484,194
Restrirted funds
Dignity Project
Kenya
Pakistan
Afghanistan
Sri Lanka
Uganda
Rwanda
Mercy Centre
10.347
19.564
13,9281
6,102
(97,4581
16,1861
(40,3811
(43,8811
19,4711
156.406
6AIg
25,666
97,458
6,186
54,027
13,646
43,881
9,471
22,600
179,006
90.124
(38,3971
173,410
224,737
TOTAL FUNDS
657.331
51,600
708,931
Page 19

One B One
Notes to the Financial Statements- continued
for the Year Ended 31 December 2024
14.
MOVEMENT IN FUNDS- continued
Net movement in funds, included in the above are a5 follows-
Incoming
resour￿$
Resources
expended
Movement
in funds
Unrestricted funds
General fund
Unrestricted fund5
2,327
300,918
2,330
88,067
1212,851}
303,245
(212,848)
90,397
Restricted funds
Dignity Project
Kenya
Pakistan
Afghanistan
Sri Lanka
Uganda
Rwanda
Mercy Centre
10,944
64,758
49,309
{14,872}
{58,656}
1146.767}
(6,186}
{63,444}
(44,607}
{9,795)
(22,600}
(3,928)
6,102
{97,458)
(6,186)
{40,381)
{43,881}
(9,471)
156,406
23,063
726
324
179,006
328,130
(366,927)
138,797)
TOTAL FUNDS
631,375
1579.775)
51,600
Comparatives for movement in funds
Net
movement
in funds
Transfers
between
funds
At
31.12.23
At 1.1.23
Unrestricted funds
General fund
Unrestricted funds
Strategic funds
308,500
30.419
231.000
308,500
120,187
138,520
99.451
19,6831
192,4801
569,919
99,451
{102,163}
567,207
Restricted funds
Dignity Project
Kenya
Pakistan
Afghanistan
Sri Lanka
Uganda
Rwanda
18,159
162.819
26,220
6.186
40,140
17,8121
1143.2551
{80,0631
10,347
19,564
53,843
6,186
54,027
13.719
(46,5251
11,6271
168
46,525
1.627
253,524
1265,5631
102,163
90,124
TOTAL FUNDS
823.443
1166.1121
657,331
Page 20
continued...

One B One
Notes to the Financial Statements- continued
for the Year Ended 31 December 2024
14.
MOVEMENT IN FUNDS- continued
Cornparative net rnovement in funds, included in the above are as follows-
Incoming
resour￿5
Resources
expended
Gains and
losses
Movement
in funds
Unrestricted funds
Unrestricted funds
349.771
1264.3431
14,023
99,451
Restricted funds
Dignity Project
Kenya
Pakistan
Sri Lanka
Uganda
Rwanda
15,044
86.406
77,039
13,887
26.146
20,551
{22,8561
1229.6611
1157,1021
11681
{72.6711
(22,1781
17,8121
1143,2551
180,0631
13,719
146,5251
11,6271
239.073
1504,6361
1265,5631
TOTAL FUNDS
588,844
1768,9791
14,023
1166,1121
The Trustees recognise the importance of establishing a reserves policy in line with the Charity Commission s
CC19 Charity Reserves: building resilience.
The Charity will keep under regular review the level of its reserves and its reserves policy and will review this
policy at least annually. The Charity will continue to run its finances in an efficient and cost-effective manner
with the objective of maintaining a balanced budget and to get the maximum value from the Charity
expenditures. However, the Charity recognises that there are inherent uncertainties in the budgeting process
and that prudent financial managernent may require the maintenance of unrestricted reserves in certain
circumstances.
The Charity has identified through a risk review process that it may have to hold reserves for designated
purposes. The level of each designated reserve is reviewed on an annual basis.
Designated Strategic Plan Reserve
This reserve recognises that current operating income may not be available to explore new strategic
opportunities involving new projects or programs in countries where the Charity already operates or in new
parts of the world. This reserve may also be required to help fund the closure of existing projects or programs
that no longer meet the goals of the Charity- The quantum of this reserve will be determined by specific items
within the Charity s strategic plans for growth and expansion. The Charity expects items in this reserve to be
utilised within two to three years of its creation.
General Reserves
The Board reviews the financial risks facing the Charity and the financial needs of the Charity on a regular basis
and in response creates reserves to offset these risks and/or meet the needs. The Charity needs to ensure that
it has sufficient general reserves to meet its immediate liabilities and commitments such as salaries, rents and
other committed expenditure, not covered by specific funding with restricted reserves.
The Trustees consider a reserve policy of between three and six months of expenditure is required.
These are held to further the Charity s aims both in the UK and overseas. these aims are stated in the
objectives and activities section in the Trustee Report.
Page 21

One B One
Notes to the Financial Statements- continued
for the Year Ended 31 December 2024
14.
MOVEMENT IN FUNDS- continued
Dignity Project
These are donations received for the Dignity Project Work internationally.
Kenya
These are donations received for the work in Kenya.
Pakistan
These are donations received for the work in Pakistan.
Afghanistan
These are donations received to support the ongoing humanitarian crisis in Afghanistan.
Sri Lanka
These are donations received for the various areas of work in Sri Lanka.
Uganda
These are donations received for the various areas of work in Uganda.
Rwanda
These are donations received for the various areas of work in Rwanda.
15.
RELATED PARTY DISCLOSURE5
Expand Consultancy is a limited company owned and run by Matthew Murray, husband of Rebecca Murray
and provide5 PR, fundraising and media consultancy service5 for One By One. Expand Consultancy Limited
received £46.45012023 £41,950) for services provided during the year. In addition. Matthew Murray was paid
£4,20012023= £8,300) for PR. fundraising and consultancy services. No monies were outstanding at the year
end.
There are no other related party transactions in either the current or prior year.
Rebecca Murray is CEO and founder of both One By One UK and One by One USA.
She receives a salary from One By One UK but does not receive any salary from the US organisation.
In September 2024 a new company was formed- One By One International Limited. The 3 directors are also
the current Trustees of the Charity. The company was dormant at 31 December 2024.
Page 22

One B One
Detailed Statement of Financial Artivities
for the Year Ended 31 December 2024
31.12.24
31.12.23
INCOME AND ENDOWMENTS
Donations and legacies
Donations
Sponsorship
Partnerships
500,587
80,433
825
448.857
87.628
1,535
581,845
538,020
Other trading activities
Flat rent received
Other trading activities
8,275
2,779
7,950
5.477
11,054
13,427
Investment income
Investments
20,276
21,297
Other income
Team trip contributions
18,200
16.100
Total incoming resources
631,375
588,844
EXPENDITURE
Raising donations and le8acie5
Processing fees
Fundraising
6,890
45,320
6.099
68,824
52,210
74,923
Charitable activities
Wages
Social security
Pensions
Programme development
Awareness
Travel & hospitality
Insurance
Marketing & website
Telephone
Consultants & professional fees
Subscriptions
Software
Property costs
Postage and stationery
Carried forward
78,557
4,811
67.403
3,101
1,449
92,479
110.059
32,904
385
4,077
1,086
94,538
266
3.277
7,548
3,416
421,988
150,810
83,849
19,598
430
6,284
822
26,600
147
2,302
2,089
2,419
382,364
This page does not form part of the statutory financial statements
Page 23

One B One
Detailed Statement of Financial Artivities
for the Year Ended 31 December 2024
31.12.24
31.12.23
Charitable activities
Brought forward
Bookkeeping
Bank charges
Legal and professional fees
Accountancy
Independent examination
Grants paid
382,364
10,029
1,407
13,024
1,200
1,500
118,041
421,988
12.107
727
33.084
1.200
1,500
223.450
527,565
694,056
Total resources expended
579.775
768.979
Net income/(expenditurel
$1,600
1180,1351
This page does not form part of the statutory financial statements
Page 24

rl
This page does not form part of the statutory financial statements
Page 24