Cha￿ty reglstratlon number 11455B6
Company reglstratlon number 07788763 (England and Walesl
INTERNATIONAL POLE AND LINE FOUNDATION
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

INTERNATIONAL POLE AND LINE FOUNDATION
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mr R Hoosen Ichairrnan)
Mr J 8urion
Ms M Rann
Mr M Mochlar
DrYLi
Ms S lrnende-ungadi
Mr U Baumgartner
Mr M Rasheed
Charlty numb•r
1145586
Company number
07788783
Regl8tered offlc•
CIO Wnckworth She￿ood LLP
Cumnor Hill
Oxford
OX2 YGG
Audltor
DSA Prospect Audit Limited
First Floor
1 Des Roches Square
Wrtan Way
tney
OX28 4BE
8ankern
HSBC UK Bank pk
Thames Valley Corporate
Level 7. Thames Tower
Station Road
Reading. Berkshire
RG1 1LX
Sollcltors
nckworth She￿ood LLP
2 Chawley Pa
Cumnor Hill
Oxford
OX2 9GG

INTERNATIONAL POLE AND LINE FOUNDATION
CONTENTS
Page
Tnjstees. feport
Statement of trustees, responsibilities
Independent audito¢s report
Statement ol financjal activitie
B8lan¢e sheet
10
Slalemenl ol ¢gsh flows
Notes to the financial statements
12-21

INTERNATIONAL POLE AND LINE FOUNDATION
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 DECEAIBER 2023
The trustees present their annual report and finanaal statements for the year ended 31 December 2023.
The accounts have been prepared in accordance wih the accounting policies set out in note 1 to the accounts
and comply with the charity's Memorandum of Assouation. the Companies Act 2006 and 'Accounting and
Reporting by Charities.. Statement of Recommended Practice applirable to charities preparing their account5 in
accordance with the Financial Reporting Standard appliG4ble in the UK and Republic of Ireland IFRS 1021" 18$
amended lor accounting penods commenung from l January 20161.
Oblectlves and actlvltles
The charity's objedives and principal 8¢lNit*s are to promottr susl8in8ble de¥elopm&nl foi the benefrt of Ihtr
public by-.
the preservabon. conservation and protection of the environment in part￿laT. bul not exdusively, the
¢oa$lal and marine envir¢)nm¥nt and the prudent us¢ of ￿$Our¢$$'.
the relief of poverty and the improvement of conditions of life in socialty and economicalty disadvantaged
communrties.,
the promotion of sust8in8ble means of achieving e¢))ntsmic grolth and regen#r8tion',
in partlcular, bul nol exclusivety, Ihe conservation of marine fish populations and the envSronment on
which they depend and by promling lor the public benefit effective management ol fisheries, and
ensuring the sustainability of global fish stocks and Ihe heamh ol aquaknc ecosystems generally." and
advancernent ol the education of the public in subjects relating to sustainable developrnent and the
prote¢lions, enhan¢ement and reh8bilit81ion ol the environrnenl
in parti¢ular. bul not ex¢lusivety,
$lr81¥gie$ for $u$lainoble development r¢labng lo the ¢oa$lal and marine trnvironmenl.
En8urlng our work d•llvérs our alms
We review our aims and activities each year. The ￿VIeW looks al what we achieved and the outcomes of our
work in the previous 12 rnonlhs and at the success ol each key activity helping us to ensu￿ our airn, objectives
and activities remain focused on our stated purposes.
We have referTed lo the Charity Commissions general guidance On public benefit when reviewing our aims 8nd
objectives and in plannin9 our fulure actNrt￿s. In particular, lh& trusiee$' consider how planned activities wlll
contribute to th6 aims and objectives they have set.
Publlc 8enefit
To achieve our mission, we collaborale wth stakeholders across science poli￿ and the seafood sector,
leveraging the influence of the market to drive 511Stainable change and creale public benefit by..
DEVELOPING SUPPLY". improve existing and create new socialty and environment81ty iesponsiblè pol&
and line fisheries worfdwide. IPNLF initiate practical fishery projects and help facilrtate stakeholder co-
operation.
DRIVING DEMANO.. demonslrate the benefits of pole and line fishing lo coas¢al communities
inlemationalty. and help promole these throughout the suppty chain. IPNLF act as a voice for the pole
nd line sector to hèlp tell thè story Of the people and places behind the product.
The trustees ha¥e paid due ￿gard to guidance issued by the Chanty Commission in deciding what activities the
chanty should undertake.
The focus of our work
The Intemational Pole and Line Foundation IIPNLFI work$ to develop and dernon5trate the value of one-by-one
caught tuna for thriving coastal fisheries. The charity's arnbrtion is to improve the wellbeing of coastal
comtnunities and the people and seas they (xJnnecL

INTERNATIONAL POLE AND LINE FOUNDATION
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEAIBER 2023
IPNLF'S core actNrties are well aligned wth the UN'S Sustainable Development Goals ISDGSI, helping the
sustainable management of the worfd's tuna fisheries while safeguarding the livelihoods they support.
Our work is evidence-based. solutions focused and guided by our Trustees. our Markets Advisory Group IMAGI,
and as required, by our Scientific & Techniral Advisory Commiltee (STACI.
We believe businesses can play an important role in ensuring sustainable development. This is now mo
relevant than ever as the reperOJss￿nS of the global COVID pandemic are felt, highlighting the vulnerability of
local fishing communities.
The projects and WOTk streams in IPNLF'S operations. outlined in Ihe Strategy. are focu5sed to serve rts
charitable objectives of ensuring sustainable development. This indudes the eontribution that tsne-by-one tuna
fl$h¥ries Can make lo povtrrty fèli&f, ¢¢onomi¢ gro￿, and environmenlal conseNation.
Achlevements and perfomance
Throughout 2023 IPNLF has grown in influen¢& and impad.
Through collaborativè efforts of our èxecutive team, tru$t¥e$, ￿MberS and partners we ar* pleased to have had
a successful year, with achievements induding..
Helped remote fishing ￿MmUn￿leS in Indonesia by instslling a 801arwwered ice maker to improve the
cold chain while also improving fishing and harvest handling lechniques.
Implemented our Sotyal Responsibilty Programme A¢iion Plan to help ensurtr minimum human rights
protections lor worke¥$, in¢￿a5$ human wellbeing and improve th¢ quality ol life of the resource
dependent Communities we reprèsent.
Continued to explore ahematives to live bait used in tuna pole-and4ine fisheries, potentially reducing the
carbon footprint ol these fisheries and contributing to cost savings and operational efficiency, thereby
enhancing living standards and promoting ocean conservation.
Implemented projects in Indonesia to pilot onboard electronic monitoring. VeSse￿baSed CCTV and Al-
technologies to help implement more effective managemenl syslems.
Provided technical sUPPOrt to ¢Oa5181 state (Jelegalions 8t the Indian Ocean Tuna Commi$8ion IIOTCI
and the Inlemalion81 Cornrnission lor the Conservation of Allanlic Tunas IICCATI.
AetNated morè than 100 busin8s$&s and NGOS to lobty the EU and othor IOTC momb&r$ lo strengthan
conservation measures for drifting Fish A99re9ab"ng Devices IFADS).
Obtained the backing of seventeen global retailers and brands to support investments in innovatlons and
modern climale-lriendty technology in Indonesia. helping remote fishing communrties.
Hosted fisher iraining workshops in Tanzania, Indonesia and Malayasia to help improve fish handling
practices and preserve the qualty of the calch of small-s¢ale fishers.
Advocated for improved markets access for small-5cale fisheries by calling for an update lo the FAO'S
Ecolabelling Guideline5 at the COFI Sub-commrttee on Fish Trade in Norway.
L8unthed gDhum85hi. an e-commerce p18ttorm for Maklivi8n women tradets. providing them with direct
marketing and branding control over their fish woduds.
Flnanclal revlew
Principle funding sources
The charity 15 lun by lunds which are generated from member subscriptK)ns, donations and sponsorship from
retailers and brand owners.

INTERNATIONAL POLE AND LINE FOUNDATION
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEAIBER 2023
R•seN8s Pollcy
We have examined the charitys requirements of reserves in light of the main risks to the organisation. There is a
policy whereby the restricted funds not commthd or invested in inlangible fixed assets held by the charty should
be between 3 rnonths and 6 monlhs.
The budgÈted èxp*nditur8 lor 2023 1$ $1,786.4fk8 thèrefoie the talg8t resèrve$ posit￿￿ is between $446,601 and
$893,202.
The reserves a￿ needed lo meet the w0￿￿ng capital requirements of the charity and we are confident at this
level we would be able to conty'nue the activities of the charrty in the event of 8 signrficant drop in funding.
The present level of unre$tn'¢ted lunding available to Ihe charrty is therefore below the target. There have been
many challenges to overcome and circumstances to na¥igatè under the current global prèssu￿$ an¢J lan4scap&.
The strategy is to continue to build reseNes for fu1U￿ activities and atlract new members.
We have also considered Ihe extenl to which existing acliwlies and expenditure fAJuld be curtailed, should such
circumstances arise 8s risk rnilig8lion.
Investmont pollcy •nd oblecllv
Aslde from retaining a prudent amount in r•seNes •ach year, most of the charity's funds are lo be spent on short
to medium term projects ol a maximum of 1 year, minimal funds are therefore available for long lem) investment.
The trustees have assessed the major risks to which Ihe charity is exposed. and are satisfied that systerns and
processes are in place to mitigate exposure lo Ihe major risks.
Future pl¥n•
Th& charity is working Wlth the m8rket lo encourag& ¢ommitm&nts lo souwng pole ¥nd line luna and supporting
dov&lopm¢nl of th$$$ fisheri¥s as part ol Iheir porlfolio.
The charity is developing guidelines for better posltharvesl management providing training and teachlng tools,
tracking and communicating global demand and fisheries for possible engagemenl. The charity will collate and
engage in scientific research and gain expertise of academia globalty. In parlicular, IPNLF will share best practise
amongst fisheries and regions and locvs on advancing Ihird party certrfication ol fisheries and undertake
constant 8nd ongoing outreach wrth pwspèctivè fishèries and Ma￿&t$.
Structur•, gov•mane• and managèm•nt
Governlng document
The org8lllsalion Is 8 th8rit8ble ¢ompany. Imnited by guar8ntee. incorporated on 27 Seplernber 2011 and
registered as a chanty on 23 January 2012. The charitable company was established under a Memorandum of
Association which established the objects and poweis of the charrtable company and is governed under its
Artides olAssociath)n.
Dir•etorn and trust8•S
The trustees, who are also the direclors for the purpose of company law, and who served during the year were..
Mr R Hoosen (Chairman)
Mr J Burton
Ms M Rann
Mr M Mochtar
DrYLi
Ms S Imende-ungadi
Mr U Baumgartner
Mr M Ra5h8ed

INTERNATIONAL POLE AND LINE FOUNDATION
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEAIBER 2023
R•crultm•nt and appolntment ol new trust••s
There were no changes to the trustees during the year. New injstees. are ￿cruited based on the skills,
knovAedge and experience ihat the Board requires to ensure thal the charity is well govemed.
None ofthe Iruslees h85 any beneficial intsrest in the company. All ofthe trustees are members of the cornpany
8nd guarantèé tts contribute £1 in the èvent of a wnding up.
Oryanlsatlonal structure
Intemational Pole and Line Foundation has been set up as a charitable company limited by guarantee. It is
managed by the board of directors which fomis the body of chanty Irustees..
Dgcl¥lonwmaklng
All relevant deasions musl go through the board of Iwstees.
Inductlon and tralnlng ol n•w trust••s
The trustees are familiar with the practical work of Ihe charity, having erther a personal involvernent or a long
temi interest in what it does.
Addilionalty. new trustees are invited and eft￿Vraged to attend any training strssions offered to f8rnili8ri8e
Ihernselv&s with the charity and the ￿￿text in which rt operates.
Rlsk Monog•m•nt
The trustees. have a duty lo identify and review the risks to which the charity is exposed and to ensure
appropriate controls are in place lo provide reasonable assurance against fraud and error.
Audltor
In accordance wth the company's articles, a resolution proposing that DSA Prospect Audit Limited be
reappointed as auditor of the company ¥wll be put at a General Meeting.
Reference and admlnl•¢ratlv? delalls
Charity number..
07788763
Company number.. 1145588
Registered office.. 1 London Street, Reading. Be￿Shire, RG14QW
The trustees, report was approved by the Board of Trustees.
Mr R Hoosen Ichalrmanl
Dated.19-Sep-2024

INTERNATIONAL POLE AND LINE FOUNDATION
STATEMENT OF TRUSTEES, RESPONSIBILITIES
FOR THE YEAR ENDED 31 DECEAIBER 2023
The trustees, who are also the directors of Intemational Pole and Line Foundation for the purpose of company law,
are responsible for preparing the Trustees, Report and the financial statements in accordance with applicable law
and United Kingdom Accounts'ng Standards (United Kingdom Generally Accepted Accounting Practice).
Company L8w requires the trustees to prepare fin8nryal st8lements for each finanryal year which gwe 8 true and fair
view of th8 State ol affairs ol th8 charty and of the incoming resourtès and applieAtion of restsuieès, induding thè
income and eXpendrtu￿, ol the charrtable company for Ihat year.
In preparing these financial statements. the truslees are required lo..
select SUlt8ble accounting policies and then appty them consistently..
- obs8ni¥ th& methods and prin¢ipl¥$ in th¢ Charities SORP.,
- rnake judgements and estsmates that a￿ reasonable and pwdent.. and
prep8re the financial statements on the going wncem basis unless it is inappropriate to presume that the charity
will continue in operation.
The trustees are responslble for keeping adequate accountlng ￿COldS that dlsclose with reasonable accuracy at
any time the financial posrtion ol the charity and enable them to ensure that the financial slalements comply wrth the
Companies Act 2006. They a￿ also responsible lor safeguarding the assels of Ihe charity and hence for taking
asonable steps for the prevention and deteclion ol fraud and other i￿egUlaritIes.

INTERNATIONAL POLE AND LINE FOUNDATION
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF INTERNATIONAL POLE AND LINE FOUNDATION
Oplnlon
We have audited the finanaal statements of Intemational Pole and Line Foundation Ithe'charity'l foi the year ended
31 Decernbei 2023 which comprise the Statement of financial activtties, the balance sheet, the statement of cash
flows and the notes to the finanual statements, induding a summary of signthtsnt accounting policies. The finanaal
reporting framewo￿ that has been applied in their preparation is applicable law and United Kingdom Accounting
Standards, including Finanaal Reporting Standard 102 The Financial Reporting Standard applicable in the UK and
Republic of Ireland (United Kingdom Generalty Accepted Accounting Pracbcel.
In our opinion, the financial staternents..
give a tnje and lair view of the stale of the charitable companvs affairs as at 31 December 2023 and of its
incoming resources and application of resources. for the year then ended..
havè baen propèrfy piepar$d bn accordance wrth Unrtèd ￿ngdOM Genèralfy Acceptèd Accounts'n9 Pra¢tice,"
and
havtr been prepared in 8¢cordan¢e with the requirements of the Comp8nies Ad 2006.
Ba$1$ lor oplnlon
We conducted our audit in accordance with Intemational Slandards on Auditing IUKI IISAS IUKII arid applicable
law. Our responsibilities under those slandards are further described in Ihe Audiloffs ￿sponSibl1111es for the audit of
Ilje financial $18lem&nl$ section of our r&porl. We are independent of the charity in a¢¢ordan¢e wrth the ethical
requlrements that are relevant to our audit of the finanual statements in the LIK, including the FRC'S Ethical
Standard, and we have fulfilled our other elhical responsibilil*s in accordance wrth these requirements. We believe
that the audit evidence we have oblained is sufficient and appropriate to provide a basis for our opiniorj.
ConcluBlon8 relatlng ¢0 golng concern
In auditing the financial statements. we hav& conduded thai the trustees, use of the going concern basls of
accounting in the preparation of the ffinancial statements is 8ppropriat8.
Based on Ihe work we have perfonned. we have not identified any material uncertaintie5 relating to events or
conditions that. individually or collectivety, rnay cast signffic8nl doubt on the charty's ability to continue as a going
concern for a period of at least twefve months from when the financial statements are aulhorised for issue.
Our responsibilrties and the responsibilrties of the trustees wth respect to going concern are described in the
relevant sections of this report.
Other Infomiatlon
Thè other infomiats'on comprises the infomiabon included in the annual reKK)rt other than the finanaal statements
and our auditors report thereon. The trustees are responsible for Ihe other inforniation contained within the annual
report. Our opinion on the financial statements does not cover the other infomation and we do not express any form
of assurance conclusion Ihereon. Our responsibility is to read the other infomiation and. in doing so. consider
whether Ihe other information is materialty inconsi5tenl with Ihe financial statements or our knowledge obtained in
the course of the audit. or othe￿ise appears to be materialty ffli55tated. If we identify such m8teri81 inconsistencies
or app3￿nt material misstatements, we are ￿qUired to detemine whether this gives rise to a matenal misstatement
in the financial statements themselves. If, based on Ihe work we ha¥e perfomied, we condude that there is
material rnisstatement of this other infomation. we are required to report that fact.
We have nothing to report in thi5 regard.
Matters on which we are required to report by exception
We have nothing to report in resped of the following matters in ￿la110n to which the Chariiies (Accounts and
Reports) Regulations 2008 require us to report to you if. in our opinion..
the infomats.on given in the financial statements is inconsistent in any material respect with the trustees,
port.. or
sufficient accounting records ha¥e not been kept," 01
the financial slalements are not in agreement wrth the aco)unting records.. or
we have not received all the inlomab.on and explanab.ons we require for our audrt.

INTERNATIONAL POLE AND LINE FOUNDATION
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF INTERNATIONAL POLE AND LINE FOUNDATION
R•sponslbllltl•s ol trusto•s
As explained mor8 lully in the statement of tnjstees. responsibil￿*125. thè trustees, who are also the directors of the
charity foi the purpose ol company law, are responsible foi the preparation of the financial staternents and for being
satisfied that they give a true an¢J lair view, and for such intemal control as the trustees detemine is necessary to
enable the preparation of financial statements that are free from material misstatement, whether due to fraud or
error. In preparing the finanual statements. Ihe Iruslees are responsible for assessing the charity's ability to
continue as a going concern. disdosing. as applicable. matters ￿lated to going concern and using the going
concern b8S15 of accounting unless the trustees either intend to liquid8te the charitable cornpany or to ¢e8se
oper8tions, or h8ve no realistsc 8ttemali¥e bul to do 50.
Audltorfs responslbllbtles lor the audlt ol the financlal ststements
We have been appointed as auditor under section 144 of the Charities Ad 2011 and report in accordan￿ wrth the
Act 8nd relev8llt regulations m8de or having ellect Ihereunder.
Our objectlves are lo obtain reasonable assurancè about vthether Ihè finanaal statements as a whole are free from
material misslalemenl, whether due lo fraud or error, and lo issue an auditors report that indudes our opinion.
Reasonable assurance is a high level of assurance but Is not a guaranlee that an audit conducted in accordance
with ISAS IUKI will always detect a material misstatement when it exists. Misstatements can arise frorn fraud or
error and are considered material if, individualty or in the aggregale. they could ieasonabty be expected to influence
th& economic decisions ol users t8ken on Ihe basis of Ihese finantyal statements.
Th$ ¥xlenl lo which our procedu￿$ afe Capable of a&l&¢ting ittegularili&s. indydin9 fraud, is delail¥d below.
Our approach to identfying and assessing the risks of material misstatement in ￿SpeCt of irregularities. including
fraud and non.compliance with laws and regulations. was as follows..
the engagemenl partner ensured Ihal the engagement team collectivety had the appropriate competence.
Capabilities and skills to idenlify or recognise non-compliance with applicable laws and regulations..
we identified the laws and regulations applicable lo the ¢omp8ny through dis¢ussion$ wrth d1￿CtOrS and
other management, and from our commercial knowledge and experience of the industry",
we focused on specific laws and ￿gulab"OnS which we considered may have a direct material effect on the
financial statements or the operations of Ihe company, including the Companies Act 2006, taxation
legislation and data protection. anti-bribery, employment. environrnenlal (including Waste Electrical and
Electronic Equipment rerycling IWEEEI Regulalions 20131 and health and safety legislation..
we assessed the extenl ol compliance with Ihe laws and regulats'ons idenD'fied above through making
enquiries of rnanagernenl and inspecting legal correspondence". an
i¢Jentrfied laws and regulations were communicated wthin the au¢Jrt team regulaty and the team remalned
alert to instances of non*compliance throughout the audit.

INTERNATIONAL POLE AND LINE FOUNDATION
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF INTERNATIONAL POLE AND LINE FOUNDATION
Vve assessed the susceptibilty of the company's finanaal statements to material misstatement, induding obtaining
an understanding ol how fraud might occur. by..
making enquiries of mana9ernenl as to vknere they conSide￿d there was susceptibility to fraud, their
knowledge of actual. suspected and alleged fraud. and
nsideiing the internal controls in place to mitigale risks of fraud and non-compliance wlh 18w5 8nd
règulations.
To address the risk of fraud through management bias and override of controls, we".
performed anatytical procedures lo identfy any unusual or unexpected relationships,.
tested journal entries to identify unusual transactions..
assessed whether judgemen15 8nd assumptions made in determining Ihe accounting estimates were
indicative ol potential bias, and
invg$tigated th& rats"onalè bshind $ignth¢ant or unusual transactK)n$.
In response to the risk of irregularibes and non•compliance wilh laws and ￿gUlationS, we designed procedu￿$
which included, bul were not limited to..
agreeing financial staternent disclosures to undertying supporb'ng documentstion.,
reading the minutes of meelin9s ol those charged vthh govemance..
enquiring of management as lo actual and potenbal litigation and daim$, and
reviewing correspondence wrth HMRC, relevant regulators induding th¢ Health and Sofvty Executlve. and
the company's legal advisors.
There are inherent limitabons in our audit procedures ￿e￿bed above. The more removed that laws and
regulations are from finanrial tran5action5. the less likety il 15 Ihal we would becorne aware of non-compliance.
Auditing standards also limit the audit prlxedures required tts identity non-¢ompli8n¢e with 18W$ and regulations Its
enguiry of the ¢Jiredors and other managem¥nt ana the inspeclion of regul810ry and legal ¢orr¥$pond*n¢*, il any.
Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may
involve deliberate concealmenl or colusion.
A lurttter description ol our responsibilibes is available on the Financial Reporting Council's website at.. https.'Il
www.frc.org.U￿aud1torSre3ponsibil1kneB. Thi5 description lorms part ol our auditorf5 reporl.
This report is made solety lo the company s members. as a body. in accordance wilh sectKJn 39101 the Companies
Act 2014. Our audit work has been undertaken so that we might slale to the company s members those matters we
are required lo slate lo them in an 8udrtorfs report 8nd lor no other purpose. To the fullest extent pemiitted by law.
we do not accèpt or assume rèsponsibilrty to anyonè other than the company and the company $ members as a
body, for our audit work, for this report, or for the opinions we have fom)ed.
SA
DSA Prospect Audlt Llmlted
Chartered Accountants
Statutory Auditor
Fitsl Floor
1 Des Roches Square
tan Way
tney
OX28 48E
DSA Prospect Audit Limited is eligible for appointment as auditor of the charity by virtue of its eligibilty for
appointment as audrtor of8 Company under secb'on 1212 of the Companies Act 2006.

INTERNATIONAL POLE AND LINE FOUNDATION
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEAIBER 2023
Unrestrlcted Restrlcted
lunds
funds
2023
2023
Total Unrestrlcted Restrlcted
fund8
funds
2022
2022
Total
2023
2022
Notès
Income from:
Donations and grants
receivable
Mernbership fees
46,074
372.226
1.118.946
1,165.020
372.226
283,164
388.348
943,304
1.226,468
388.348
Totsl In¢om•
418,3rAJ
1,118,946
1,537.246
671,512
943,304
1.614,816
Charltablè 8Ctlvlll85
312,133
1,014.521
1,326.654
531.986
770,058
1.302,044
Nèt Ineom•
1(É,187
104,425
210.S92
139.526
173.246
312,772
Transfers behyeen
funds
157.6481
56.078
11.5701
Net movement In
fund
1(6,167
104,425
210,592
81,878
229.324
311,202
R•eonclllatlon ol fund8:
Fund balances at 1 January
2023
58,273
2￿,346
348.619
123.6051
61.022
37,417
Fund bol•n¢¢• ot 31
D•e•mb•r 2023
164,440
394.771
559,211
$6,273
290.346
348,619
l income and expenditure derive from ￿ntinuIng ¥divities.

INTERNATIONAL POLE AND LINE FOUNDATION
BALANCE SHEET
AS AT 31 DECEMBER 2023
2023
2022
Notes
Flxed assets
Tangible assets
Investments
10
11
8,174
8.585
8,175
Current a8set8
Debtors
Cash at bank and in hand
12
370.636
619.632
316.037
348.984
99).268
665.021
Cr•dltors'. amounts falllng du• vAthln
one year
13
439.642
324.577
Net current assets
550.626
340.444
Total a8•ets leos current Ilabllllle8
559.211
348.619
The lund8 of the charSty
Restricted income lunds
Unrestricted funds
14
1S
394.771
164.440
290,346
58,273
559.211
348.619
The company is entitled to the exernption Irom the audrt reqU1￿ment fAintained in section 477 of (he Companies Act
2006, for the year ended 31 December 2023. amhough an audit has been carried out under section 144 of the
Charities Act 2011.
Th¥ directors a¢knowl•dgè their responsibilrtres lor ¢omplying with thè requir¥m&nts of th& Compani¥$ Act 2006
wth respect to accounting records and the preparation of finanual statements.
The mernbers have not reqUI￿d the company to obtain an audit of its financial statements Under the ￿quirementS
of the Companies Act 2006. for the year in quesbon in accordance wth section 476.
These fin8ncial 3ts1ements have been prepared in accordance with the provisions applic8ble to companies subject
lo the 8m811 wmp8nies regim&.
The financial statements were approved by the trustees on ... ..
19-Sep-2024
Mr R H005en (Chairman)
Trustee
Company registration number 07788763 IEngland and Wales)
10-

INTERNATIONAL POLE AND LINE FOUNDATION
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEAIBER 2023
2023
2022
Note$
Cash flows from opèrating aetlvltl•s
Cash generated from operations
18
273.557
260.866
Inv•stlng actlvltl•s
Purchase of tangible fixed assets
{2.909}
12.8521
Net cash used In Investing activitie8
{2.9091
12.8521
Net co¥h us¥d In financlng octlvltl
N•t In¢ro310 In ¢a$h and ¢o¥h •qulv•lonts
270.648
258,014
Cash and cash equivalents at beginning of year
348,984
90,970
Cash and ca8h equlval•nts at •nd of y•ar
619.632
348,984

INTERNATIONAL POLE AND LINE FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEAIBER 2023
Aecountlng pollel•s
Charfty Snforniatlon
Intemational Pole and Line Foundation is a private company limrted by guarantee incorporated in England and
Wales. The registered office is CIO Winckworth Sherwood LLP, Cumnor Hill, Oxford. OX2 9GG. The company
has no share capital and the liabilty ol each member of a winding up is limited to £1.
1.1 Accounting convention
The financial statements have been prepared in accordance with the charity's governing document, the
Companies Act 20[￿ and "Accounting and Reporting by Charities.. Statement of Recornrnended Practice
applicable to charities preparing their accounts in accordance with the Finanaal Reporting Standard
applicable in the UK and Republic of Ireland IFRS 1021" las amended for accounting periods commencing
from 1 January 20161. The charity 15 8 Public Benefft Entity as defined by FRS 102.
Thè fin8noal $t8tèment$ afg prèpared in US ddlars, which is the functional ¢urr•ney ol the ¢h8rity. Monèt8ry
amounts in these financial slalements a￿ rounded to the nearest $. The company changed its functional
currency from Steding pounds lo US dollars from 1 January 2022 wrth prospective application on comparative
figures according to FRS 102. The change was made lo reflect that US dollars is the predominant currency in
the company.
The financial statements he￿ been prepared under Ihe historical cosl convention. The principal accounting
poli¢i¢s adopied ar¢ s&1 out below.
1.2 Golng conc•m
Al the time of approving the financial Stalemenls. Ihe trustees h8ve 8 re•sonable expectabon that the Charity
has adequatè rÈ$our¢e$ io continue in operaiional exi$ten¢e fof the foreseeablè fulurtt. Thus the Iwstees
¢onlinu¥ lo adopt th$ 90ing ¢on¢sm basb$ of a¢￿Un￿n9 in prgparing Ihg financial $tat&m$nls.
1.3 Charltable funds
Unrestricted funds are available for use at the discretion of the irustees in furtherance of their charitable
objectives.
Restricted funds are subject to specffic condil¥)ns by donors or grantors as to how Ihey may be used. The
purposes and uses of the restricied lunds are set out in the notes to the finanaal statements.
Endowment lunds are subject to specthc condrtions by donors that the capital must be maintained by the
chanty.
1.4 Incom•
Income is recognised when the charity is legalty enlilled to it after any perfomiance conditions have been rnet.
the arnount5 can be rneasured reliabty. and rt 15 probable thal income will be received.
Cash donations are recognised on receipt. Other donations a￿ recognised once the charty has been nots'fied
of the donation. unless perforniance conditions require deferral of the amount. Income tax recoverable in
relation to donations receNed under GfftAKI or deeds of covenant is re(￿nised 8t Ihe time of the don8tion.
Legacies are recognised on receipt or olhewse il the charity has been nolified of an irnpending distribution.
the amount is known. and receipt is expected. If the amount is not 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 DECEAIBER 2023
Accounting policies
(Continuedl
1.5 Exp•ndltur•
Expenditure is accounted for on an acLruals basis as a liabilty in￿rTed.
Ch8ritsble activities comprise of Ihose costs incurred ty the charity where Ihe prirnary 8im is the delivery of
activities and services wthin the objects of the charty. It includes both costs that can be allocated directty tr)
such activities and those costs of an indirect nature to necessary to support them.
Governance costs include those costs assoaated with meeting Ihe constitLrtKJnal and statutory ￿quirementS
of the charity and indude the independent examination fess and cost5 linked to the stralegic management of
the charity.
All costs are allocated be￿en expendrture categories of the SOFA on a basis designed to reflect the use of
the resource.
1.6 Tan9lbl• fix￿ 88$•t•
Tangible fixed assets are initialty measured at cosl and subsequently measured at cost or valuation, net of
depreraation and any impabrmenl losses.
Depreciation is recognised so as to wrile off the CA)St or valuation of assets less their residual values over their
useful lives on the following bases..
Fixtures and fittings
Computers
Over the useful life of the asset
Over the useful lile ol the asset
The gain or loss arising on the di5P05al of an asset is determined a5 the dfflerence befvleen the sale proceeds
and the carrying value of the assel. an¢J 15 rewnised in the $18lemenl of financial activrties.
1.7 Flxed a8Ut Investments
Fixed asset investments are initially m•asur•d at transactwjn pricè èxduding transactlon costs, and are
subsequently measured at fair value at each reporting date. Changes in fair value are recognised In net
incomellexpendilurel for the year. Transaction cosls are expensed as incurred.
A subsidlary is an ent+ty controlled by the charity. Conlml is the power to 9ovem the finand81 and operating
policies of the entity so as to obtain benefits from rts activities.
1.8 Impairnent of fixgd a•¥ets
At each reporting end dale, the charity ￿vIewS the carying amounts ol its tangible assets to detemiine
whether Ihere is any indication thal Ihose assets have suffered an impairTnent 10s5. If any such indication
exists. tre recoverable 8mount ol the assel is esbm81ed in order to (Jetermine the extent of the itnpairment
loss lif any).
1.9 Cash and cash equivalents
Cash and cash equivalents include cash in hand. deposiis held at call with banks. other short-terrn liquid
investments wlh original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown
wrthin borrowngs in current liats'lrties.
13-

INTERNATIONAL POLE AND LINE FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEAIBER 2023
Accounting policies
(Continuedl
1.10 Flnanelal Instrnm•nts
The charity has elected to appty the provisions of Section 11 'Basic Financial Instwments, and Sects'on 12
'Other Finanri81 Instruments Issues. of FRS 102 to all of its financial instruments.
Flnancial instruments are recognisefl in the chanty's balance sheet when the chailty becomes party to the
contractual provisions of the instrument.
Financial assets and liabilitEs are offset. wth the net amounts presented in the financial statements, when
there is a legalty enforceable right lo set off the recognised amounts and there is an intention lo settle on a net
b8515 or to realise the asset and 5elUe the liability simuhaneou5ty.
Basle finanelal •ss•ts
Basic financial asset5. whKh indude debtor5 and cash and bank balances. a￿ initially measured at
tr8ns8Ction price induding Iransaction costs and are subsequentty carried at 8morty.sed c05t Using the effective
interest method unles5 the 8rr8ngemenl wnstilules a finan￿n9 transaction. where the transaction 1$
measured at the present value of the lulure receipls discounl•d at a market rate of interest. Finanaal assets
classified as r￿1Vable within one yeai ale not amortbsed.
Baslc flnancial liabilltlos
B8sic fin8n¢ial liabilities. indudin9 Creditors and bank 108n$ ao initk?Ily recognised al tr8n$adion pri¢e unl•$$
the arrangement conslilules a finanong transaction. where the debt Inslwment is measured at the present
value ol the future payments discounted at a market ratè of inlerest. Finanaal liabilities classified as payable
wrthin one year are not amortised.
Debt instruments are 8ubsequentty carried at amortl8ed cosl. using the effective interest rate method.
Trade ¢re¢Jilor$ a￿ obligations lo pay for 9oc4Js or servi¢*$ Ihal have b¢•n acquirea in the ordinary ¢ours¥ of
operations from suppliers. Amounts payable are dassified as current liabilrties if payment is due wthin one
year or less. If not, they are presente¢J as non-current liabilitses. Trade credrtors are recognised iniually at
transaction price and subsequentty measured at amortised cost using the effectNe interest rnethod.
Dorecognition of finonclal liabilities
Financial Iiabilrties are derecognised when the charty's contractual obligations expire or are discharged or
cancelled.
1.11 Employee benellts
The cost of any unused holiday entthment is recognised in the period in which the employee's seNus are
received.
Terrnination benefits are recognised immediatety as an expense when the charity is demonstrably cornmrtted
lo tenninale the employment of an employee or to provKle lewrninatson beneffts.
1.12 R•tir•mènt btnèfits
Payments to defined ￿ntribut￿n retiremenl benefft scheffjes are charged as an expense as they fall due.
14_

INTERNATIONAL POLE AND LINE FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEAIBER 2023
c￿tIcal accoun￿ng •stlmat•s and ludg•mènts
In the application of the charity's accouniing policies. the trustees are required to make judgements, estimates
and assumpts'ons aboul the carying amount of asseis and liabilrties that are not readily apparent from other
source5. The estirnates and as50¢iateil assumptions are based on historical experience and other factor5 that
are considered to b8 relevant. Actual reSU￿S rnay drffei from Ihe5e estimates.
The estimates and un¢Jertying assumptions afe reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in which the estimale is revised where the revision affects only that
period. or in the period of the revision and future periods where the revision affects both current and future
periods.
Donatlon8 and grants r•t•lvablè
Unre•trlet•d R•strbct•d
funds
fund•
Total unrestn.cted
fvnds
Restricted
funds
Total
2023
2023
2023
2022
2022
2022
Grants receivable
48.074
1.118.946
1,165.020
283.184
943,304
1.226,468
Grant8 recelvable for
core ac¢lvltle8
Grant income fijrthering
charity objectives
46.074
1.118.946
1,185.020
283,164
943,304
1.228,468
46.074
1.118.946 1.165.020
283.164
943.304
1.228.468
Income from charftabl• actlvtt1•8
Unr•St￿tte￿
funds
2023
Unr8strlct•d
funds
2022
Membership fees
372.226
388.348
15-

INTERNATIONAL POLE AND LINE FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEAIBER 2023
Charltabla aetlvltl•s
2023
2022
Staff and consultant costs
Depreciation and Impaimient
Project C05ts
Travel costs
Rent and rates
Office costs
Bank chargès
Insurance
Advertising
Telephone
Profit or loss on foreign exchange
Bad and doubttul debt$
806.465
2,￿2
335.940
48,207
15,194
13,198
5,223
2.268
10,685
2.051
38,942
12,541
852.652
2,860
313.785
45,098
28,204
18.572
5,934
3.930
23,152
1.589
122,2101
1,293,876 1,271,566
sha￿ ol govemance costs (see note 61
32,978
30,478
1,326,654 1.302,044
Analysls by fund
Unrestricted funds
Restricted funds
312,133
1.014.521
531,988
770.058
1,326,654
1,302,044
Support cosls
Govomancè
costs
2023
2022
Accounl8ncy fees
Professional fees
7.559
2S,419
7.559
25,419
10.776
19,702
32.978
32.978
30.478
Analysed between
Charitable adNities
32,978
32,978
30,478
G0Veman￿ costs includes payments to the audrtors of $7,55912022- $10,776) for audrt fees.
Trustees
None of the trustees lor any persons ￿nnected with them) received any remuneration during the year, but
some trustees weie ieirnbursed Iravelling expenses of $13.406 {2022- $2,843).
16-

INTERNATIONAL POLE AND LINE FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEAIBER 2023
Employ••s
Number ol employees
The average monthty number ol employees during the yearwas-.
2023
Numb•r
2022
Number
Employment co•t8
2023
2022
Wages and salarl&s
SorAal security costs
Other pension costs
511,968
9.280
2,683
456,758
13.388
4,243
523,931
474,389
The number of employee$ whose annual remuneration wa$ $80.O)O or moro
were..
2023
Number
2022
Number
Over $100,QC4)
Tax¥tlon
The Charty Is oxempt from tsxalion on Its a¢twitie$ because all its in¢ome 1$ applied for ¢haritable purpos8$.
17_

INTERNATIONAL POLE AND LINE FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEAIBER 2023
10 Tanglblè (lx￿ ass•ts
F￿[85 and
fiWng$
eomputg
Totsl
C￿t
At 1 January 2023
Additions
Exchange adjustments
7.895
6.700
2,909
378
14.595
2,909
825
447
At 31 December 2023
8.342
9,987
18,329
D•pr•elatlon and Impalmiènt
At 1 January 2023
Depreciation charged in the year
Exchange adjustments
2.821
1.390
159
3.800
1,572
203
8.421
2,962
362
Al 31 December 2023
4.370
5,375
9,745
Carrylng amount
At 31 December 2023
3.972
4.812
8.584
Al 31 December 2022
5.074
3.100
8.174
11 Flxed a88•t Investments
Oth•r
Inv•8tmonts
CoBt or valuatlon
At 1 January 2023 & 31 December 2023
Carrylng amount
Al 31 December 2023
At 31 Decèmber 2022
2023
2022
Other investmenls comprise..
Notes
Investments in Subs￿l8nes
17
18-

INTERNATIONAL POLE AND LINE FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEAIBER 2023
12 D•btors
2023
2022
Amounts falllng due wbthSn one year:
Trade debtors
Other debtors
Prep8ymenls 8nd accrued income
239.735
125,726
5.175
225.262
83,287
7.488
370.636
316,037
13 Crgdltor8'. arnounts falllng due wbthln one year
2023
2022
Trade credftors
other credrtors
Accruals and deferred Incom8
2,366
140.312
296.964
9,562
59.639
255,378
439.642
324,577
14 R••trfet•d lund•
The restricted funds of the charity c￿)mpriSe the unexpended balances of donations and grants held on trust
subject to 6pecAfic conditions by donors as to how they may be used.
At 1 JJnuary
2023
Incomlng
r•sour¢o8
ReJource¥
1x￿Nd*d
Tr4n•fvrd
At31
Dèeèmbtr
2023
Gr8nl in¢ome fvrthering ¢harty
objèctivès
2￿,346
1,118.946
11,014,5211
394,771
Pr¢viou$ y*•r=
At 1 January
2022
Incomlny
rèsources
Re8oureè$
expended
Tran$f•rs
At31
Dteèmber
2022
Grant incomè furthèring charity
objectives
61,022
943.304
1770.058}
56,078
290,346
19-

INTERNATIONAL POLE AND LINE FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEAIBER 2023
15 Unr•strSetod funds
The unrestricted fijnds of the charity comprise the unexpended balances of donations and grants which are
not Subject lo specific condition5 by donors and grantors as to how they may be used. These include
designated lunds which have been set a5Kle out of unrestri(Xed fvnds by the trustees for specific purposes.
At 1 January
2023
Incomlng
resources
Resources
expended
Transf•rs
At31
December
2023
General fvnds
58,273
418,300
1312,1331
164,440
Pr¢vlou$ y*•r=
At 1 January
2022
Ineomlng
re8ouree8
Rèsourc•$
expended
Tr•n$f•
At31
Deeember
2022
General fvnds
123,60SI
671.512
1531.9861
157.6481
58,273
16 Analy818 of n•t a•8•t8 b•tw••n fund•
Ttstsl
2023
Total
2022
Fund balances at 31 December 2023 are represented by..
Tangible assets
Investments
Current assetsllliabilitiesl
8,584
8,174
SSO,626
340,444
559,211
348,619
17 Subsldlarl
Detsil$ ol the ¢harity'$ $ub$idiarie$ 8131 December 2023 are as folows..
Nam• of undèrtaking
Règi#t•r
office
Naturn of busin•8•
Cla#• of
% H•ld
share8 held Dlrect Indlrect
IPNLF LTD
1 London strèet, Domiant company
Reading,
Berkshire, RG1
40W
Ordinary
100.00
-20-

INTERNATIONAL POLE AND LINE FOUNDATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEAIBER 2023
18 Cash g•nèrat•d from op•ratlons
2023
2022
Surplus lor the year
210,592
311,202
Adjustments for..
Foreign èxthange differences
DeprecAabon and impairment of langible fixed assets
14631
2.962
2,860
Movements in working capitsl..
Ilncreaselldecrease in debtors
Incre8selldecre85el in credrtors
154,5991
115.065
8,856
162,0521
Ca$h g¢n¢rnt•d from opgraiion$
273.557
260,866
19 Anoly$l# of ch#nge¥ In ngt fund¥
The chanty had no material debt during the year.
21