Charity registrati<￿ numbÈr 1145586
Company registration number07788763 {England and Wale$l
INTERNATIONAL POLE AND LINE FOUNDATION .
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
PAGES FOR FILING WITH REGISTRAR
ACCIIP75
21109r2023
COMPANIES HOUSE
A19

INTERNATIONAL POLE AND LINE FOUNDATION
LEGAL AND ADMINISTRATIVE INFORMATION
Tru$tees
Mr R Hoosen (Chairman)
r J Burton
Ms M Rann
Mi M Mochtsr
DrYLi
Ms S Imend&Ungadi
Mr U Baumganner
Mr M Rasheed
{Apt)oinied 8 August 2022)
{Apwnted 23 Oecernber 20221
Secretary
Field Seymour Parkts
Charty number
1145586
Company number
07788763
Regist•red office
1 London Street
Rea¢JiThJ
Berkshire
RG1 4aW
Auditor
DSA Prospect Aud*l Limited
The Old Chapel
Union Way
tney
Oxfordshire
OX28 6HD
Bankers
HSBC UK Bank plc
Thames Valley Corporate
Level 7. Thames Towèr
Station Road
Reading, Be￿$hiTe
RG1 1LX
Solicitors
Field Sejinour Pthes
1 London Street
Reading
Berksh¥e
RG1 4QW

INTERNATIONAL POLE AND LINE FOUNDATION
CONTENTS
Page
Trustees, report
Statement of (rustees, responsibilities
Independent audilorfs ￿port
statement of financial actiMl￿S
Balar￿ sheel
10
Statement of cash flows
11
Noles to the financial statements
12-22

INTERNATIONAL POLE AND LINE FOUNDATION
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2022
The trustees present their annual report and financyal statements for Ihe year ended 31 De¢ember 2022.
The acwunts have been prepared in accordance wlh the accounting policies set out in note 1 to the accounts
and G¢mply wth the charity's Memorandum of Association. the Companies Aca 2￿)fj and °Accounting and
- Reporting by Charrties. Stslernent ol Rerx)mmended Pracb"ce applioble to tharities preparing their accounts in
accordance wrth the Finanual Reporting Standard applicable in Ihe UK and Republic of Ireland IFRS 1021" las
amended for accounting pèriods commenung frorn 1 January 2016).
Objectives and actlvities
The chariV5 obJ"ectives and principal activilies ale to wunole suslainable development for the benefit of the
public by..
the preservation. conservation and protethon of the enmronment in particuLir. bLrt not exdusively, the
coastal and marine enwronment and the prudent vse of resources.,
the reliel of po¥ety and thè imyovemenl of conditsws of lifè in 50Lyalty and eGonomicalty disadvantagèd
communities",
the promotion of sustainable means of achiewng economic growth and regeneration.,
in particular. but not exdusivety. the conservat￿n of marine fish populations and Ihe environment on
which they depend and by promoting for the publ￿ beNefit effective managernent of ffisheries. and
ensuring Ihe sustainability of global fish sloths and the heath of aquab"c e¢osystems generally". and
advancement of Ihe education of the public in subjects relating to suslainable development and the
prole¢iions. enhancement and rehabilitation of Ihe enwronment
in particular. bul not exchjsively.
strategies for sustainable development relating to the coast31 and marine environmènt.
Ensurlng our work delfvers our alms
We review our airns anLI actiwties each year. The ievrew looks al whal we achieved and the outcomes of our
work in the pre￿OuS 12 rnonths and at the success of each key acti￿ty helping us to ensvre oui aim. objectives
and activities remain focused on our slated pu￿oses.
We have refeffed to the Charity CommissP￿S general guidance on publi¢ benefft when rewew¢ng our aims and
objectives and in planning Qui future actiwlies. In particular. the tnJslees' conskler how Flanned actiwties will
ointribute.to the aims and objectives they have set
Publi¢ Benefit
To achieve our miss￿, we collaborate wrth Stskeholder5 a(x055 sryènce pokncy and the seafi)od sector,
leveiaging the influence of the Ma￿et to drive su5tainat)le change and ryeate Publ￿ benefit by."
DEVELOPING SUPPLY.. improve existing and create new soaalty and environmentally responsible pole
and line ff shel￿9 woddwtde. IPNLF initiale practical fishery projeds and help facilitate stakehokler cA)-
operation.
DRIVING DEMAND.. demonstrate Ihe benefits of pole and line fishing to coaslal cornmunities
intèmation8lly. and help promote these Ihroughotrt the supply thain. IPNLF acl a5 a voice for the pole
and line sector to help tell thè story of the people and places behind the product.
The trustees have paid due regard to guidance issued by the Chanty Commission in dèciding what actikities the
charity should undertake.
The focus of our woTr*
The Intemalional Pde and Line Foundation {IPNLFI works lo develop and demonstrate the value of one-by-one
caught tuna lor thriwng coastal fiSher￿s. The charills ambth.on is to improve the wellbeing of coastal
communities and Ihe people and seas they conned.

INTERNATIONAL POLE AND LINE FOUNDATION
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED
FOR THE YEAR ENDED 31 DECEMBER 2022
IPNLF'S core acbvilies are well al￿ned wrth the UN'S sustainab￿ Development Goals {SOGsl. helpng the
sustainable managernènt of the wortd's luna fisheries wthile safeguarding the livelihoods they support.
Our woik is evidence-based. soytrtions foujsed and guided by our Truslees. our Markets Advisory Group (MAG).
and as required. by ouc Suenlific & TÈchniral Advis(￿Y Comrniltee (STACI.
We believe businesses ¢an play an important role in ensuring syslainable developrnent_ Thi5 is now rnore
relèvant than ever as the reper¢￿$s1o￿$ of the global COVID pandern￿ are fett. highlighting the wlnerability of
IJCAI fishing communities.
The projects and work streams in IPNLF'S operatsons. oullined in the stratègy. are focussed to serve its
charitable objeclives of ensuring sustainable development. This indudes the wntribution that one-by-one tuna
fisheries can make to poverty ielief. economic growth. and environmental conservation.
Achievements and performance
Throughout 2022 IPNLF has grown in influen(* and impact_
Through collaborative efforts of our execArtNe team. trustees. members and partners we are pleased to have had
a successful year, with achievemenls induding..
Expanded and strengthened our Board of Trustees by bringing aboard tsyo new rnernbers. thèrèby
broadening the mix of profession￿ skills. personal èxperiènte and dTh7e¥ent perspedivts brought to our
governance struclures.
Received the award for the 'Be$t Fcus on &ierte' at the ￿￿rtd Fo￿1 Fixum Film Festival in Rome for
our Tuna Tales wtdeo series.
IntroducÈd thè R&mayine Tuna Initkqtive, is focused on Creating greater market re¢ognition of
coastal tuna fisheries, at the INFOFISH World Tuna Trade ffiference 2022 in Bangkok. Thailand.
Implemented three projecls in the Maldives focussed on the use and sustainable management of livebail
in the local pole-and-line fishery.
Was awarded Iwo out of the nine global incubal¢y financial and mentorship granls selèded from more
than 500 proposals under the Otsan Innovatstsn Challenge In 2022.
Helped remote fishing communities in Ind￿eS13 by installing a soLar-powered ic£ maker to improve the
cokd chain white also improking fishing and haryesl handling lechniqyes.
Gave wornen ffishèrfolk in Mahjives coastal communities direct marketing and brandtng CA)nlrol tsver their
fish products. augmeMing Ihèir crmnmerryal value via a dwjrtal market pLqtft)rm.
Supporte¢J private sector and govemfflent engagements in Indonesia by organisin9 Fisheries Co-
Management Commiltee IFCMC) meetings in Southeast Sulawe& and Wèst Papua.
Irnplemented our first Sèafood aualty Assurance Tool engagement in Oman, upskilbng handlane tuna
fishers lo pr(Kluce high quality tuna thr¢x￿h improved orkboard handling praCt￿eS and cold storage
techniquès.
PrO￿ded technical support lo coastal Sta￿ delegatwis at the Indran Ocean Tuna Commission IIOTCI.
helping them to push through slrenglhenell ¢onser¥alKJn mèasures.
Leading efforts within the NGO Tuna to de14eEop robust guidance doojments on Transhipments and on
Human Rights and Labor.
Signed a Mou with the MaldNes Ministry of Economic Development to collaboratively enhance the
protection of migranl workers in the tuna fishery in the Maldives.
Endorsed the Bali Declaration. together with seventeen gknbal IPNLF Member compan*s and the
Indonesian Ministry ol Marine Affairs and Fisheries, integrating new ted)nok>gies and innovation in
Indonesia's SMal￿Scale tuna fisheries.

INTERNATIONAL POLE AND LINE FOUNDATION
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
Financial review
Principle funding sources
The charity is run by funds which A￿ generated from membw substhptions. donatKx)s and skx)nsorship from
retailers and brand owners.
ReseNes Policy
We have examined the charity's requirèmènts of rÈsÈNes in light of the main risks to the organisath)n. Therè is a
policy whereby the restricted funds not ¢ommrtted ty invested in intsn91b￿ fixed assets held by the charity shtsuld
be beiween 3 months and 6 months.
The budgeted expendituia for 2022 is £1.261,637 therefore the largèt reserves position is behyeen £315.409 and
£630,818.
The reserves are needed lo rneet Ihe working capilal requirements of the charily and we aTe confident at this
level we would be able to continue ihe acliwb'es ol the charity in the evenl of a significant drop in funding.
The presènt level of unrestricled funding available to the charity is therefore below the target. There have been
many challenges to overcome and rircumslances to navigate under the current global pre$5urès and landscape.
The strategy is lo continue lo build reserves future actiwes and 8ttr8¢t new members.
We have also ¢onsidered the extelll lo wh￿h existing a￿1¥11￿$ and expenditure ¢ould ￿ curtailed. should such
rcumslances arise as risk Mitigat￿￿.
Investment policy and objectivts
Aside from retaining a pnJdenl amount ￿seryes each.year, most ofthe charity's funds are to be spent on short
to medium lerrn projects of a maximum of 1 year. minimal funds are the￿fOre availatle for k)ng lerrn investmenl.
The trustees have assessed the major risks to which the charity 15 exposed. and are satisfied thal 5y51ems and
processes are in place to rnitigate exposure to the major risks.
Futu￿ plans
The charity is working with the rna￿et to encourage commibments to sourcing pok and line luna and supporting
develijpmenl ol these fisheries as part of their portfolio.
The charty is developing guidelines for better posttharvesl management providing training and teaching tools,
trad¢ing and comrnunicating global demand and fisheries for possible engagement. The tharity wll u)Ilate arnd
engage in Scientif￿ research and gairb expertise of academia globally. In parti￿13r. IPNLF will share besl practise
amongsl fisheries and regions and focus on advanang thiid party cerlffi¢ati¢)n of fisheriès and undertake
constant and ongoing outrÈad) wrth prospeciivè fisheries and markets.
Structure, governance and mana9tment
Govèrning document
The organisation is a ch8nlable company, limited by guarantee. incDrporated on 27 September 2011 and
registered as a charity on 23 January 2012. The tharitsble company Yd5 established under a MemorarHJum of
Assooation whith established the objects and powers of the chartable c¥ynpany and is govemed under its
Articles ofAswalM)n.
Directors and trustees
The trustees, who are also the direclors for the purpose of company law, and who seryed during the yearwerè."
Mr R Hoosèn (Chairman)
Mr J Burton
Mr D Leadbitter
Mr A Imbisono
Ms M Rann
Mr M Mothtar
OrYLi
IResigned 10 October 2022)
(Re￿gned 10 Oaober 2022}

INTERNATIONAL POLE AND LINE FOUNDATION
TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
Ms S Imende-ungadi
Mr U Baumgartner
MrAAIi
Mr M Rasheed
{Appointed 8 August 20221
{Resigned 3 Dec&mber 20221
(Appointed 23 Oecember 20221
Recruitment and appointment of new trustees
There wèrè Iwo re*gn31ions and thrèe nèw trusteès appointed during the year. New trustees, are reuuited
based on the sknlls. knowledge and experience that Ihe Board requires lo ensu￿ Ihat the charty is well
governed.
None of the trustees has any benefi¢ial interest in the company. All ofthè trustèes are members of the company
avd guarantee lo cOntrib￿e £1 in Ihe evenl of a wnding up.
Organisational structure
Intemational Pole and Line Foundation has been sel up as a charitable company limited by gLtarantee. 11 is
managed by the board ol directors which foms the body of charity tnJstees'.
Dècisionvmaking
All relevant derisions must go Ihrough the board of trustees.
Induction and training of nèw trvstèes
The trustees are familiar with the prauical woth of the chanty. ha￿7￿9 either a personal involvement or a lotvj
term interest in what it does.
Additionally. new trustees are inwted and encouraged to attend any training sessions offered to familiarise
themselves with the thartly and the context in whith f( operales.
Risk Management
The Iruslees, have a duty to identrfy and review the risks to which the chawty is exposed and to'ensure
appropnate controls are in place to provhle reasonable assuranr* against fraud and error.
Auditor
In ac£ordance with the companrfs artdes, a resohJtion prop95ing that DSA PfospedAudit Limtted be
rèappeinled as auditor of the company will be put at a General Meeting.
Reference and administrative details
Charity number".
07788763
Company number.. 1145586
Registered office.. 1 London Street. Reading, Bethshire. RG1 4QW
The trustees, report was approved by the Board of Twstees.
Mr R Hoosen Ichaimian)
Dated..
Sep 13. 2023

INTERNATIONAL POLE AND LINE FOUNDATION
STATEMENT OF TRUSTEES, RESPONSIBILITIES
FOR THE YEAR ENDED 31 DECEMBER 2022
The irustees, who arè also thè diredors of IntÈmatKJnal Pcle and Line Foundatbon for the purpose of company law,
are responsible for preparing the Trustees. Report and the financial siatements in accordance wilh applicable law
and United Kingdom A¢￿UntIng Standards (United Kingdom Geneially Accepted Accounting Pradi¢el.
Company Law requires the trustees to p￿pare ffin3no31 slalements for eath finantral year whith give a true and fair
view of the stale of affairs of the charity and of the incoming resources and appli¢ation of resources, induding the
income and Èxpèndilure. of the charilabtè company for that year.
In preparing these financial statements, the trustees are required lo-
- select suitable accounting poI￿leS and apply them eonsistently",
- observe the methods and principles in the Charilies SORP"
- make judgements and estimates that are reasonable and pmdenL
state whether apph'cable UK Accounling Standards have been fdbwed. subject to any material dep8rlures
disdosed and explained in the finan￿31 statements- arKJ
prepare the financial statements on the going ¢on¢em basis unless r¢ is inappropriate lo presume that the charity
will continue in operation.
The trustees are responsible for keeping adequate accounb.ng records that disdose wth reasonable accuracy at
any time the financial postion of the charity and enable them to ensure thal the financial statements comply with the
Companies Act 2CM]6. They are also responsible for safeguarding the assets of the charity and hence foi taknng
reasonable steps for the prevention and detection of fraud and olher irregularilbe5.

INTERNATIONAL POLE AND LINE FOUNDATION
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF INTERNATIONAL POLE AND LINE FOUNDATION
Oplnian
We have audited the ffinancial slatements of Intemational Pole and Line Foundatvn (the '¢harilll for the year ended
31 Oecernber 2022 whith cornprise the statement of financial acitwties, the baian¢e sheet, the statement of cash
flows and the notes to the financial statements, induding a summary of significant accounting poliaes. The finaneial
reporting framework thal has been applied in their preparation is applicable law and United Kingdorn AcLounling
Standards, induding Financial Reporting Slandard 102 The Finaroal Repoffjng Standard applicable in Ihe UK afld
R&publi¢ oflrel4rJd (United Kingdom Generally Actepted Accounting Prac*"ce).
In ovr opinion, the fjnancial slatements..
give a Irue and fair view of the State of the charitatAe companrfs affairs as ai 31 December 2022 and of its
incoming resources and applicatiw of resources. for the year then ènded:
have beÈn property prèpared in accordance wth United Kingdom Generally Accepted Accounting PTadicÈ'.
have been prepared in accordance ¥Ath the requirements ofthe Companie5 Ad 20￿.
Basis for opinion
We conducted Qui audit in accA>rdance ￿th 1nlemab.onal StarKlards on Audrttng (UK) IISAS IUK)l and applicable
law. Our responsibilities under those standards are further describe(l in thè Audilorfs TrsponSi￿"lltles for thè audit of
the financial statements section of OUT report. ￿ are indèpendènt of the charity in acttJrdancÈ with the ethical
requirements that are relevant to our audrt of the financ4al statements in thè UK. induding the FRC'S Elhical
Standard, and we have fulfilled our other ethi￿1 responsibilities in accordance wth these requiremenls. We believe
that the audit evidence we have obtained is SLffKaent and appropriale lo provide a basis for our opinion.
Conclu$ions relatin9 to going concern
In auditing the financial statements, we have condu¢Jed Ihal the trustees. use of the going concem basis of
accounljng in the preparation of Ihe financial statements is appiopriate.
8asèd on the work wè have perf￿ed, we have not Klenlifbed any matèrial uncertainties relating to evènts or
conditions that, individually or collectively. rnay easi 51gnific3nt doubt on (he chanty's abilty to continue as a going
concem for a period of at leasl ￿e1ve months from when the ffinanoal statements are ailthorised for issue.
Our responsibililies and the respOn￿bIlitIeS of the trustees wth respecl lo going C￿nc￿ are described in the
relevant secb.ons ol thi5 report.
othèr information
The other informalion wmprises the infomiation induded in the annual feport other than the ffinanaal statements
and our auditorfs report thereon. The trustees are respongble for the other infomation contained wsthin the annual
report. Our opinion on the finanrial stalemenls does not cover the other infomiation and we do not express any forrn
of assur8n¢è condusion ihereon. Our responsibility is lo read the other infomialion and. in doing $0, consider
whether the other infomaiion is maierially 1￿c￿n5•stent wtth the financial statemen15 or our kno￿edge obtained in
the course of the audit, or otherwise appèars io be materially misstaied. If we identify SLJth material Inconsistenaes
or apparent material misstatements, we are required to determine whether this gives rise to a material misststement
in the financial statements themselves. If, based on the woth we have performed. we condude that there is a
material misstalemenl of this olher informatK)n. we are requi￿ to repthl that fact.
We have nothing to report in this regard.
Matters on which we are required to report by exception
havè nothing to report in rèspect of the fdlowng mattèts in rdation to which the Charities {Ae£ounts and
Reports) Regulalims 2008 require us to report lo you rf. in our opinion".
the information given in the financial statements is inconsistent in any material respect wth the trustees,
report", or
sufficient ac(x)unting recorils have nol been kepl," or
the financial statemer*ts are noi in agreement wth the acc¢yJnting records." or
we have not received all the inlormation and explanations we require for our audit.

INTERNATIONAL POLE AND LINE FOUNDATION
INDEPENDENT AUDITOR'S REPORT {CONTINUEDI
TO THE TRUSTEES OF INTERNATIONAL POLE AND LINE FOUNDATION
Responsibilities of trusteès
As explained more fulty in the stalement of trustees. responsibilities. the trustees, who are also the directors of the
ctrarity for the purpose ol company law, are reSponsi￿e for ihe preparation of Ihe finanual statements and for being
5811sfied thal they give a true and fair wew. and for such inlemal control as the tru51ees determine is necessary to
ènablè the prÈparation of financial statements that are tree from material misstatement. whether due lo fraud or
error. In preparing the financial statemenls. the trustees are responsible for a$5essing the chanty's ability 10
¢ontinue as a going &Jncern. disdosing, as applicable, malters related to going wncern and using the going
concem basis of accounting unless the truslees either intend to IiquKJate the ¢haritable company or to cease
operations, Qr have no realistic allematNe but to do so.
AudÉtoes rèsponsibilities for the audit of the financial statements
We have been appointed as audrtor under sedion 144 of the Chanlies Act 2011 and report in accordance wrfh the
Act and relevant regulations made of hawing effeci thereunder.
Our objeclives are to obtain reasonable assurance atr￿ut whether the finanual staternents as a whole are Iree from
matèrial misstatèmènt. whether due to fraud or error, and to issue an auditorfs report that includes our opinion.
Reasonable assurance is a high level of assurance but is nol a guarantee that an audtt conducted in avA)rdancÈ
with ISAS (Uffj will a￿ayS detect a material misslatemènt when it exists. Misstatements can arise from fraud or
error and are considered material rf, indswdually or IN the aggregate. they could reasonably be expected to inflvenee
the economic decAsions of users taken on the basis of these financial staiemenis.
The exlent lo which our pr¢xedures are Capab￿ of detec*ng Irregularit￿S, indudirrfJ fraud, is detailed below.
Our approath to Klentfying and assesstng the risks of material mis5talemènt in re5PètI of trregulanttes, indUd￿9
fraud and non-compliance wrth laws anil ￿gUlarIons. was as follows"
the engagement partnei ensured Ihat thè engagement team colleth.vely had the appropriate ¢ompètènee,
capabilities and skills to identify or recc*Jnise non-compliance wth applicable laws and regulations,.
we identified the laws and regulatsons applicable lo ihe company through discussions wth direciors and
other rnanagernent, an¢J from oui cornmeraal kft￿￿edge and expenence of the industry.,
we focuse(l on specific laws and regulations which we consmlered may havè a direct material effect on thè
financial statements or ¢he operalions of the ¢ompany. Induding the Companies Act 20(￿. taxation
legislation and data protedion. anti-bribèry, employment. enwronmenlal linduding Waste Elèctrical and
Electronic Equipment recyding ￿EEl Regulations 20131 and health and safety legislation.,
we assessed the extent of compliance with the laws and regulations identified above through making
ènquiries of management and inspecting legal correspondence,. and
identifie¢J laws and regulations were communicated wthin the audit team règularfy and Ihe learn remained
alert to instances of non-compli8nc£ throughovl Ihe audrt.

INTERNATIONAL POLE AND LINE FOUNDATION
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF INTERNATIONAL POLE AND LINE FOUNDATION
We assessed the susceptrbilty of the company's finanual Stslements to material misstatemenl. induding obtaining
an understanding ol how fraud might occur, by-.
rnakino enquiries of management as to where ihey ￿)n￿dered the￿ was susceplibility lo fraud. their
knowledge of actual. suspected and alleged fraud". and
considering the internal contrc4s in to miti.gate risks of fraud and non-compliance wilh laws and
regulations.
To address the risk of fraud through management bias and override of controls, we..
perfomied analytical procedures to identfy any unusual or unexpected rdationships..
tested journal enlries to identify unusual transactions".
assessed whether judgements and assurnpttons made in detemiining the accounting estimates were
indicalive of potential bias., and
investigated the rationale behind signifirant ￿ unusual transactions.
In response to the risk of irregularities al￿ nOn-¢ompliar￿e with law5 and regu181ions. we designed procedures
which induded. but were not limrted lo..
agreeing finanejal statèmèni disdosures to underfylng supporting ¢Jo¢umentation-
reading the rninules of meetings of those charged with 9overnance".
enouiring of management as to actual and potential lth"gation and daims." and
reviewing correspondence with HMRC, relevant re9uLators induding the Health and Safety Executive, and
the company's legal adwsors.
There are inherent limitations in our audii pro¢£durÈs described above_ The more removed that laws and
regulations are fr(Nn financial transadions, the less likety it is that we would becorne awaie of non-cornpliance.
Auditing standards also limit the audit procedures required to identify non-wmpliance with laws and regulations to
enquiry of the directors and other management and the inspèctton of regulatory and tegal correspondence, if any.
Material misstatements Ihat arise due lo fravd can be harder to delect than those ihal arise from err￿ as they may
involve deliberate concealrnent or ryjlusion.
A further description of our re5ponsibdiliès is available ￿ the Financial Reporting Counal's website at.. https'.11
www.frc.org.ukl3udrtorsresponsibihties. This description forms part of our auditorfs report.
This report is made solety lo the CA)mpany's members. as a boty. in acu*rd8nce wth se¢tion 391 of the Companies
Act 2014. Our audrt work has bèèn undertaken so that we might State to the (x)mpanWs members those rnatters we
are required lo state to them in an auditors report and for no othèr pu￿Se. To the (￿lIest extent pemiittèd by law,
we do not accept or assume responsibility lo anyone other than the company and the company's rnembers as a
body. for our audit work, for this report, oi lor the opinions we have lomied.
1t(Sty 14.20131*3YGMT+lJ
Mr Gary John McHale FCCA Isenior Statutory Auditor)
for and on behalf of DSA Prospect Audht Limited
Sep 14, 2023
Chartered Acrountsnts
Statutory Auditor
The Old Chapel
Union Wdy
tney
Oxfordshire
OX28 6HD
DSA Prospeu Au¢Jrt Limite(l is eligible lof appointment as audiior of the charity.by virtue of its eligibility for
appointment as audrtor of a company under seclKJn 1212 of the CoMpan￿S Ad 2(MJ6.

INTERNATIONAL POLE AND LINE FOUNDATION
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2022
UnrÈstrict•d RÈstrittÈd
funds
funds
2022
2022
Total
Unrestricted Restrictèd
funds
funds
2021
2021
Totsl
2022
2021
Notes
Incom
Donations and
grant5 receivable
Member5fvip fees
226.629
310.813
754,970
981.599
310.813
163,043
300,983
401.209
564,252
3(M).983
Totsl income
537.442
754.970
1,292.412
464.026
401,209
865.235
Ex
endiiure on=
Charitable actiwties
413.X6
616.314
1.029.620
339,717
828.170
1.167.887
Net Incomtnglloutgoing}
resources before
transfers
124.136
138,656
262,792
124,309
1426.9611 1302,6521
Gross transfers
belwèÈn funds
{15.4121
15.412
Nèt Incomellexpenditurel
for the yearl
Nèi movement in funds
108,724
154.C68
262.792
124,309
(426,9611 1302,6521
Fund balancEs al 1 January
2022
1194.4881
222,211
27.723
1318.797)
649,172
330,375
Fund balances at 31
December 2022
(85,7641
376.279
290.515
{194,488)
222,211
27,723
The statement of financial aetiwtses indudes all gains and losses rècts3nisèd in the year.
All income and expendibJre derive from continuing actml￿.
The statement of fjnanaal aclmties also comF4ies vAth Ihe reqvifemeni$ for an income and expenditure a(tount
under Ihe CoMpan￿S Act 20C6.

INTERNATIONAL POLE AND LINE FOUNDATION
BALANCE SHEET
AS A T 31 DECEMBER 2022
2022
2021
Ilotes
Fixed ass•ts
Tangible assets
Investments
10
11
6,782
6.609
6,783
6.610
Current assets
Debtors
Cash at bank and in hand
12
262.181
289.517
240.168
67,4C()
551.698
307,568
Creditors.. amounts falling due within
one yèar
13
1267.9661
{286,4551
Net current assets
283,732
21,113
Totsl assets less current liablllties
290.515
27.723
Income funds
RestriGted fund5
Unrestricted fvnds
14
376.279
(85,7641
222.211
1194,4881
2￿,515
27.723
The company is enlrfled io the exemption from the audrt requirement contained in section 477 of ihe Gcfflpanies Act
2006. for the year ended 31 Decwber 2022. athw9h an audit ha5 been ¢affled OLrt under sedion 144 of the
Charities Act 2011.
The direclors acknowledge thèir responsibilitj.es for compl￿.￿9 with the requirements of Companies Act 2006
with respect to accounting records and the preparation of ffinanual statements.
The members have not required the company to obtain an atsdit of its financial statements under the fequiremenls
of the Companie5 Aca 2006. for Ihe year in question in accordance wilh section 476_
These finanryal stalements have been prepared and deh'vered in acLordance wth the prowsions applicable to
companies subject to the small companies regime.
Sep 13. 2023
The finanual statements were approved by the Trltstees C￿ .........................
Mr R Hoosen (Chairman)
Twstee
Company registration number 07788763
10-

INTERNATIONAL POLE AND LINE FOUNDATION
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2022
2022
2021
Notes
Cash nows from operating acti¥itses
Cash 9enerated froml{ab50tbed by)
operations
19
224.483
{359,3431
Investing activities
Purchase of tangible fixed assets
Net cash used in investing activities
12,3661
Net cash used In financing activitles
Net increaselldecreasel in Cash and cash
Èquivalents
222.117
1359.3431
Cash aftd cash equivalents at beginning of year
67.4C(J
426,743
Cash and cash equivalents al end of year
289.517
67,400
11

INTERNATIONAL POLE AND LINE FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022
Atcounting ptsliciès
Charity information
Intemational Pole and Line Foundation is a private company limited by guaranlee in¢orpor*ed in England and
Wales. The registered office is 1 London Street, Reading, Berkshire, RG1 4QW. The company has no share
capilal and the liability of each member of a ￿ndIng up is limrted to £1.
1.1 Accounting convention
The financial staterHents have been Prepared in ae£ordan¢e with the charity's goveming docvment. Ihe
Companies Act 2006 and "Accounb"ng and Reporting by Charities." Statement of Recommended Pradice
applicable to charities preparino Iheir accounts in accordance with the Finanaal Reporting Standard
applicable in the UK and Republic of Ireland IFRS 1021" las amendèd for accounting periods comrrenang
from J January 2016). The charity is a Public Benefit Enity as defined by FRS 102.
The financial statements are prepared in sterfing. whKh is the funcl1c￿aI currency of the chalty. Monetary
amounls in these financial statemerjts are rounded to the nearesl £.
The finanual statements have been prepared undw Ihe hi5toiical oyst convention. The prinripal accounting
poliues adopted arè set out below.
1.2 Going concem
At the time of approwng Ihe finanryal statements. the trvstees have a reasonable expe(*ation that the ¢harity
has adèquate rèsources to continue in operatsonal existen￿ for the foreseeable futurè. Thus the trustees
continue to adopt the going concem basis of accounb.ng in prepanng the financ431 statements.
1.3 Charitsblè funds
Unrestricted fvnds a￿ available for use at the disrxetmjn of the trustees in furtherance of their charitable
objectives.
Re5tricled funds are subject t9 5pecffic conditions by donors as to how they may be used. The purposes and
uses of Ihè rÈstrieted funds are set out in the note5 lo thè financial statements.
Endowment funds are sut¥'e¢t to speofic cond￿5 by donots that the capital musl be maintained by the
chairty.
1.4 Income
Income is recognised when the charrty is legal￿ en11t￿d to it after any perfom)ance conditions have been met,
the amounts can be measured reliabty. and it is probable Ihat income will be received.
Cash donations are recognised on re¢eipl. Other donations are recognised on¢e the ¢harrty has been noiified
of the donation, unless performance wnditions require deferral of the amount. In¢ome tax recoverable In
relation lo donations received undèr Gift Aid or deèds of covenant Is recognised ai thè time of Ihe donation.
Legarye5 a￿ recognised on ie¢eipt or othe￿ise rf the charity has been noliffed of an irnpending distribution.
the amount Is known. and receipt is expected. If the amounl is nol known, the legacy is treated as a
contingent asset.
12-

INTERNATIONAL POLE AND LINE FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
Accounting policits
{Continued)
1.5 Expènditurè
Expenditu￿ is accounted for on an accnJals basis as a liatN"lrty incurred.
Charitable actiwlies comprise of those costs inujired by thè tharrty where the primary aim is the delivery of
activities and services within Ihe oty'ects of the charity. It includes both costs thal can be allocated directly to
such activities and those costs olan indireci nature to ￿e￿ssary lo supwt them.
Govemance costs include those costs associated wrt17 meeting the conslitutsonal and statutory requirements
of the charrfy and indude the independent examinab.on fess and cosis linked to the strategic management of
the charity.
All wsts are allocated belween expendrture c*egories of the SOFA on a basis desvJned tc* rtrll8d the use of
the resourc£.
1.6 Tangible fixed assets
Tangible fixed assets are Init￿1￿ Measu￿ at ¢ost and subsequentty rneasured at ¢ost or valuation. nel of
deprecith.on and any impaiment losses.
Depreaation is recognised $0 a5 to write off the CO￿ or valuation of assets less their residual values over their
useftjl lives on the following bases".
Fixtures and fittings
Computers
Over the useful life of the asset
Over thè usefth life of the asset
The gain or k)ss ansing on the disposal of an asset is determined as the drffeiencg bètween tha sale proceeds
and the (3rrying value of the asset, and is recognised in the statemenl of financial actiwties.
1.7 Fixed asset investments
Fixed asset investments are initiany measured at transactitin price exduding transaction costs, and a
subsequently measured at fair value at each reporting date. Changes in fair value are recogni5ed in net
incomellexpenditurel for the year. Tran5actyon costs are expensed as incurred.
A subsidiary Is an entity controlled by the charity. Contrd is the power to govem the financial and operalino
policies of the entty so as to obtain benefits from its athwties.
1A Impaimient of fixÈd assets
At each reporting end dale, the chanty rebryews the carryiThJ amounts of its langible assets lo determine
whether there is any indication that those 855ets have suffere(l an impairment loss. If any sueh indication
exists, the re￿Verable amount of the asset is estimaled in order to detemine the extent of the impairment
loss lif any).
1.9 Cash and cash equivalents
Cash and cash equivalent5 indude cash in hand. dep￿15 held at call with banks, other short-terrn liquid
investments with original matLJrities of three months or less. and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities.
13-

INTERNATIONAL POLE AND LINE FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
Accounting policies
Icontinuedl
1.10 Financial instruments
The chaiity has Èleded to ap￿Y the [￿￿Slon$ of Seciion 11 'Basbc Financial Irtstruments. and Section 12
'Other Finanual Inslrtjments Issues. of FRS 102 to all of its finanry81 instrurnenls.
Financial instruments are re¢ognised in the balarrE Sheet when the ¢harity becomes party to the
ontraetual provis¥)ns of the instrument
Financial assets an¢J liabilities are offset. wth the nel amounts prèsentèd in the finanoal statements, when
there is a legally enforceable right to set off the recognised arnounts and there is an Intention to settle on a net
basis or to realise the asset and se￿e the Irability ￿M￿taneoUS￿-
Basic financialassets
Basic financJal assets. whth indude deblors and cash and bank balances, are initially rneastjred ai
Iransaetion price inejuding Iransaction ttjsis and arè subsequentty carr￿1 at amortised cknst using the effective
interest method unless the arrangement con5b"tutes a financing transact￿n. whefe the tiansaction is
measured at the presènt vabje ol the futurè receipts discounted at a market late of interest Financ4al assets
dassrfied as receivable within one year are not amorlisèd.
Basic financial liabilities
Basic finan(Jal liabilikn"ès, including crèditors and bank loans are inrtrally recognised at transaction price unless
the arrangement conslrtutes a finanang transaction. where th* dèbt instrumenl is measured at the present
value of the future payments discoLtnted at a market late of interest. Finanoal liabilities dassified as payable
within one year are not anThytised.
Debt instruments are subsequently carried at arnrytised cost. usirvJ the effecb've interest rale method.
Tfade cxedittsrs are obligations to pay for goods or services tha¢ have been acquired in the ordinary course of
operations from suppliers. Amounts payab￿ are dasstfied as current liabilities if payment is due within one
year or less. If not, they are presented as non-current liabililies. Trade ueditors are recognised inilially al
Iransaclion price and subsequently measured at amortised cost using the effective interest method.
Dereco9nition of financial Iiiabilities
Financial liabilities are derecognised when the chariV$ c4)ntr*Xual O￿lgat￿1nS expire or are discharged or
cancelled.
1.11 Employee benef
The cost of any unused holiday entrfement is rec4nised in the peritsj whth th& empk)yee's services are
received.
Terrnination benefrts are recognised immediatety as an expense when the charity is demonstrabty committed
to terminate the eM￿oYMent of an employee or lo pr0¥7de terminatK)n benefits.
1.12 Retirement benefits
Payments lo defined contribution ietirefflenl benefft schemes a￿ charged as an expense as Ihey fall due.
14-

INTERNATIONAL POLE AND LINE FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
Critical accounting estimates and I￿￿gements
In the applicatv)n of the charity's accounting polioes, Ihe trustees are required to make judgements, estimates
and assumptions about the carrying amount of assets and liabilities ihal are not readiSy apparent from other
sources. The estimales and a550ciated assumptions are based on historical experience and olher factor5 that
are considered to be relevant. Actual fesutts may differ from these eslimates.
The estirnates and underlying assumptions are ￿vieWed on an ongoing basis. Remsions to accounh.ng
estimates are recognised in the period in which the estimate is revised where the revision affects only that
period, or in Ihe period of the reVI￿On and fiJture periods whefe the ievision affecas bth wrrenl and fulure
periods.
Donations and grants r•cei¥able
UnrÈstri¢ted Restricted
funds
funds
Totsl Unresliicted Rèstricted
funds
funds
Total
2022
2022
2022
2021
2021
2021
Grants receivable
226.629
754.970
981.599
163.043
401,209
564,252
Grants recelvable for
core activities
Grant income furthering
charity objectives
226.629
754,970
981.599
163.043
401.209
564.252
226.629
754.970
981,599
163.043
401,209
564,252
Membership f••s
2022
2021
Membership fees
310.813
300,983
15-

INTERNATIONAL POLE AND LINE FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED
FOR THE YEAR ENDED 31 DECEMBER 2022
Charitsble activities
2022
2021
Stsff costs
Depreaation and imp8iment
Project costs
Travel costs
Renl and rates
Office costs
Bank charges
Insuran
Advertising
Telephone
Profit or loss on foreign exthange
662.417
2.193
251.139
36.093
22,573
13.263
4.749
3,145
18.529
1,272
{30,14n
721.953
1,809
345.946
8.776
23,874
6.176
7,311
1.086
13.260
2.148
12.480
1,005,226
1,144.621
Share of govemance Cx)Sts {see n￿e 61
24,394
23.066
1,029,620 1,167,887
Analysis by fund
Unrestricted funds
Restricted funds
413,X
616.314
339,717
828.170
1.029.620
1.167,887
Support ¢osts
Govemance
2022
2021
Accountancy fees
Professional fees
8,625
15.769
8,625
15.769
7,158
15.908
24.394
24.394
23,066
Analysed between
Charitable activilies
24,394
24,394
23,066
Govemano costs indudes paymenls to the auditor5 of £8.62512021 - £7.1581 for audrt fees.
16-

INTERNATIONAL POLE AND LINE FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
Truste•s
None of the trustees lor any persons connecled them) receNed any remuneration during the year, bul
some trustees were reimbursed travelling expenses of £2.27512021- £1.21n and consuttancy expenses ol £0
(2021 £3,832).
Employees
Number of employees
The average monlhly number of ernployees during the year was..
2022
Number
2021
Number
Employment costs
2022
2021
Wages and salaries
Social securily costs
Other pen*'on costs
511,968
10,715
3.396
456.758
8.116
2,272
526,079
467,146
The number of employees wh<)se annual remuneration was £60.Cm tsr more
were..
2022
Number
2021
t4umber
Over £100.000
Taxation
The chanty is exempt from tax on income and gains falling vthhift section 505 of the Taxes Act 1988 or secbon
252 of the Taxationol Chargeable Gains Act 1992 to the extent that these ale applied lo its charitable objecls.
17_

INTERNATIONAL POLE AND LINE FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
10 Tangible fixed assets
Fixtur•s and Computers
n95
Total
C05t
At 1 January 2022
Additions
3.192
2.366
9,742
2.366
At 31 December 2022
6,550
5,55B
12,108
Depreciation and impairn￿nt
At 1 January 2022
Depre¢iation tharged in the year
1.260
1.080
1,873
1.113
3,133
2,193
At 31 December 2022
2,986
5,326
Carying amount
At 31 December 2022
4.210
2,572
6.782
At 31 Deeember 2021
5,29)
1,319
6.609
11 Fixed a￿t Investments
Othèr
investments
Cost or valuatio
At 1 January 2022 & 31 December 2022
Carying amount
At 31 December 2022
At 31 Decèmber 2021
2022
2021
Other investments cornwise:
Inveslvnents in subsidiaries
18
18-

INTERNATIONAL POLE AND LINE FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
12 Debto
2022
2021
Amounts falling due within one year.
Trade debtors
Other debtors
Prepayments and accrued inc￿me
186,874
69.095
6,212
190,155
43,996
6,017
262,181
240,168
13 Creditors: amounts falling due within one year
2022
2021
Trade creditors
Othèr creditors
Accruals and deferred income
7,932
48.f74
211,860
21.466
23,745
241,244
267,%6
286,455
19-

INTERNATIONAL POLE AND LINE FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI
FOR THE YEAR ENDED 31 DECEMBER 2022
14 Re4tri¢ted futsdk
turrtl¥ofI￿ctrWEy 1rdthresl￿￿ed 01(kdWlh￿￿￿grants trustts sFwkpuryx)ses."
Moven*Trtin funds
2012
Grdrt
649.1TL
401.X6 IB28.170)
222211
751.970
1615.3141
15,412
376,279

INTERNATIONAL POLE AND LINE FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
15 Analysis of net a$$ets between fund$
Total
2022
Total
2021
Fund balances at 31 Decernber 2022 are represented by..
Tangible assets
Investments
Current aSset￿lI18blliliesI
6,782
6.809
283.732
21.113
290,51 S
27.723
16 Audit report inlomlatio
The auditorfs report was unqualffied.
Mr Gary John McHale FCCA (Senlor Statutory Auditor)
DSA Pro$pectAudit Limited
Chartèrèd Aecountsnts
ststutory Auditor
17 Related party transactions
At the year end, Worfd IAfise Foods ￿rnited owe the charitable o)mpany £52.652 12021--£6551. Thi5 loan is
free of inlere51 with no fixed da￿ of repayment_
The o)mpany is related by virtue of J Burton being a o)mrnon dtredornrustee.
18 Subsidiaries
Details of the thariws subsidiaries at 31 December 2022 are as follows=
Namè of undertaklng
Reglstered
Nature of businèss
Class of
share$ held
% Held
Direct Indirèct
IPNLF LTD
1 London Streèt. Dirnnt company
Reading.
Berkshire. RG1
4QW
Ordinary
100.00
21

INTERNATIONAL POLE AND LINE FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2022
19 Cash generated from operdt•ons
2022
2021
Surpluslldeficatl for the year
262,792
{302,652}
Adjustments for.
Depreciation and impaiment of tangible ffixe(l assets
2.193
Movements in working ¢aprtal".
Ilncreasel in debtors
IDe¢rease}fincrease in (xedilors
{22,0131
{18.4891
186,3661
27,887
Cash g•n•ratèd frornl{absoTbed by) opeTrtions
224.483
{359,343}
20 Analysis ol Changes in nèt funds
The charty had no debl during the year.