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2024-04-30-accounts

I-PROBONO

(a company limited by guarantee)

REFERENCE AND ADMINISTRATIVE DETAILS

FOR THE YEAR ENDED 30 APRIL 2024

Trustees

Ellen Fleming (Chair) Douglas Peniston Nilopar Uddin Roger James Shireen Irani Allan Maleche (appointed on 14 May 2024) Gabriela Christian Hare (appointed on 14 May 2024) Aswini Weereratne (appointed on 14 May 2024)

Company registered number

07026261

Charity registered number

1148556

Registered office

Riverbank House, 2 Swan Lane, London EC4R 3TT

Chief Executive Officer

Mariam Faruqi

Banking Services

Coutts & Co, 440 Strand, London WC2R 0QS

TRUSTEES’ REPORT

FOR THE YEAR ENDED 30 APRIL 2024

The Trustees, who are also directors of i-Probono for the purposes of the Companies Act, present their annual report together with the financial statements for the year ended 30 April 2024. i-Probono ("iProbono") operates under the name "iProbono". The Trustees confirm that the annual report and financial statements of iProbono comply with the current statutory requirements, the requirements of iProbono’s governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities

1

preparing their accounts in accordance with the Financial Reporting Standard for Smaller Entities (effective 1 January 2015).

Since iProbono qualifies as small under section 383, the strategic report required of medium and large companies under The Companies Act 2006 (Strategic Report and Director’s Report) Regulations 2013 is not required.

1. Structure, governance and management

A. Constitution

iProbono is constituted under articles of association dated 22 September 2009 amended in 2012 as a company limited by guarantee and is a registered charity number 1148556.

B. Method of appointment or election of Trustees

The management of iProbono is the responsibility of the Trustees who are elected under the terms of the articles of association.

The procedure for inducting new trustees to the Board includes provision of a deck of core organisational documents and introductions to key team members. Guidance is available from team members and the Chair of the Board. Trustees are updated during quarterly board meetings and an annual Strategy Day. During the reporting year, iProbono started recruitment of new Trustees based on a Board skills audit undertaken by our CEO in the previous financial year.

C. Organisational structure and network

iProbono operates worldwide, with principal activities in Nepal, Bangladesh, Pakistan, Sri Lanka and the United Kingdom. iProbono has undertaken projects across Africa, Europe and South-East Asia. iProbono collaborates in India with I-Probono (India) Legal Services.

Management decisions include those relating to appointing new Trustees to the Board, hiring of the CEO, the governance and funding of the organisation. Decisions about the day to day operations of the organisation and program delivery are delegated to staff under

2

supervision of the CEO. Trustees have oversight of the progams and fundraising strategies developed and delivered by the CEO and staff.

iProbono collaborates with other charities and organisations in pursuit of its charitable objectives. Voluntary collaborations are guided by written Terms of Reference. In the event that they involve funding arrangements, these are set out in a Memorandum of Understanding or grant agreement agreed by both parties.

D. Pay and Remuneration of Staff

The pay and remuneration of iProbono’s key management personnel is decided by the Trustees. Levels of remuneration and benchmarking are established through comparative analysis of the sector in tandem with the organisational budget.

2. Key Program Objectives and Activities

iProbono’s mission is “to enable people to access their rights in pursuit of a just society” and it does this by:

  1. Advancing justice for all by representing people in need;

  2. Strengthening the impact of civil society; and

  3. Advocating for policies that promote social equity and end discrimination.

iProbono provides holistic counsel with a robust and lean team that delivers strategic direction and execution while leveraging the expertise and commitment of a vast community of pro bono lawyers. Our programs align with the objects of the charity and our stated mission. Local teams of consultant legal officers galvanise volunteers who are pro bono advocates, human rights activists and remunerated fellows to ensure that we can respond to the most pressing needs of our beneficiaries. We currently work with a volunteer base of over 5000 pro bono legal service providers across jurisdictions.

Our thematic areas of focus include child rights, migrant rights, socio-economic justice, gender justice and equal rights for LGBT+ communities. Below, we set out some of the activities we undertake to achieve our mission.

3

A. Litigation

Nepal

iProbono continues to lead strategic litigation, research, and regional advocacy to promote economic, social and cultural rights (ESCR), as well as rights of migrant workers, in Nepal. Key cases filed before Nepal’s Supreme Court include:

Sri Lanka

iProbono provides litigation and pre-trial support focusing on equality law on a pro bono basis. Key cases undertaken in the period include:

4

the photograph on his identity document. iProbono successfully secured the client's release within a few hours.

Bangladesh

Pakistan

B. Transactional projects

iProbono provides capacity-building advice to organisations as part of its mission. Through its global pro bono legal community, iProbono advises civil society organisations on compliance and accessing legal advice, enabling them to expand their work. This reporting year, iProbono has either completed or is currently facilitating transactional projects in Bangladesh including:

5

C. Humanitarian Relief

iProbono delivers projects to respond to humanitarian crises by harnessing the skills of our voluntary network. In the reporting period these included:

D. Outreach, Capacity Building and Professional Development

Examples of events and activities undertaken by iProbono in the period are:

6

E. Advocacy

7

F. Fellowships

G. Measuring Impact & Success

During the reporting period, iProbono’s Research and Impact Director worked closely with our CEO and legal officers to measure the impact and reach of our programs, using quantitative and qualitative methods. An Impact Report for the financial year is available on our website (www.i-probono.com).

3. Financial Review and Reserves

A. Policy on reserves

The Trustees aim to ensure that iProbono’s reserves provide it with adequate financial stability and the means to meet its commitments for the foreseeable future, taking account of the support received from sponsoring organisations and grant providers.

B. Resources

After making appropriate enquiries, the Trustees have a reasonable expectation that iProbono has adequate resources to continue in operational existence for the foreseeable future. The charity incurred an expected deficit for the reporting year and funds from the previous year were allocated to the forecast budget in advance to support program activities. Continued unrestricted contractual support from the Oak Foundation for the next 2.5 years and anticipated funds from other multiyear donors including OSF, the Tides Foundation and other fundraising activities will ensure budget requirements are met for the

8

next financial year as planned. For this reason, the Trustees continue to adopt the going concern basis in preparing the financial statements.

C. Principal sources of funds

As set out in our accounts, iProbono’s principal sources of funding are grants from major donors including the Open Society Foundations, The Oak Foundation, The Rule of Law Expertise (ROLE UK) program and FCDO, individual donations and support in-kind. Support in-kind has been provided by Fieldfisher in the UK.

In preparing this report, the Trustees have taken advantage of the small companies’ exemption provided by section 415A of the Companies Act 2006.

This report was approved by the Trustees on 5 December 2024.

and signed on their behalf by

Ellen Fleming

Chair

9

Charity registration number 1148556

Company registration number 07026261 (England and Wales)

I-PROBONO

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024

I-PROBONO

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees & Directors EM Fleming
R James
DJ Peniston
SA Irani
N Uddin
G L E Christan-Hare (Appointed 14 May 2024)
A A Maleche (Appointed 14 May 2024)
R A Weereratne (Appointed 14 May 2024)
Charity number 1148556
Company number 07026261
Chief executve ofcer Mariam Faruqi
Registered ofce Fieldfsher
Riverbank House
2 Swan Lane
London
EC4R 3TT
Independent examiner TC Group
Star House
Star Hill
Rochester
Kent
ME1 1UX
Bankers Couts & Co
440 Strand
London
WC2R 0QS

I-PROBONO

CONTENTS

Page
Trustees' report 1 - 6
Independent examiner's report 7
Statement of fnancial actvites 8
Statement of fnancial positon 9
Statement of cash fows 10
Notes to the fnancial statements 11 - 19

I-PROBONO

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)

FOR THE YEAR ENDED 30 APRIL 2024

The Trustees, who are also directors of i-Probono for the purposes of the Companies Act, present their annual report together with the financial statements for the year ended 30 April 2024. i-Probono ("iProbono") operates under the name "iProbono". The Trustees confirm that the annual report and financial statements of iProbono comply with the current statutory requirements, the requirements of iProbono’s governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard for Smaller Entities (effective 1 January 2015).

Since iProbono qualifies as small under section 383, the strategic report required of medium and large companies under The Companies Act 2006 (Strategic Report and Director’s Report) Regulations 2013 is not required.

1. Structure, governance and management

A. Constitution

iProbono is constituted under articles of association dated 22 September 2009 amended in 2012 as a company limited by guarantee and is a registered charity number 1148556.

B. Method of appointment or election of Trustees

The management of iProbono is the responsibility of the Trustees who are elected under the terms of the articles of association.

The procedure for inducting new trustees to the Board includes provision of a deck of core organisational documents and introductions to key team members. Guidance is available from team members and the Chair of the Board. Trustees are updated during quarterly board meetings and an annual Strategy Day. During the reporting year, iProbono started recruitment of new Trustees based on a Board skills audit undertaken by our CEO in the previous financial year.

C. Organisational structure and network

iProbono operates worldwide, with principal activities in Nepal, Bangladesh, Pakistan, Sri Lanka and the United Kingdom. iProbono has undertaken projects across Africa, Europe and South-East Asia. iProbono collaborates in India with I-Probono (India) Legal Services.

Management decisions include those relating to appointing new Trustees to the Board, hiring of the CEO, the governance and funding of the organisation. Decisions about the day to day operations of the organisation and program delivery are delegated to staff under supervision of the CEO. Trustees have oversight of the progams and fundraising strategies developed and delivered by the CEO and staff.

iProbono collaborates with other charities and organisations in pursuit of its charitable objectives. Voluntary collaborations are guided by written Terms of Reference. In the event that they involve funding arrangements, these are set out in a Memorandum of Understanding or grant agreement agreed by both parties.

D. Pay and Remuneration of Staff

The pay and remuneration of iProbono’s key management personnel is decided by the Trustees. Levels of remuneration and benchmarking are established through comparative analysis of the sector in tandem with the organisational budget.

I-PROBONO

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 30 APRIL 2024

2. Key Program Objectives and Activities

iProbono’s mission is “to enable people to access their rights in pursuit of a just society” and it does this by:

  1. Advancing justice for all by representing people in need;

  2. Strengthening the impact of civil society; and

  3. Advocating for policies that promote social equity and end discrimination.

iProbono provides holistic counsel with a robust and lean team that delivers strategic direction and execution while leveraging the expertise and commitment of a vast community of pro bono lawyers. Our programs align with the objects of the charity and our stated mission. Local teams of consultant legal officers galvanise volunteers who are pro bono advocates, human rights activists and remunerated fellows to ensure thatwe can respond to the most pressing needs of our beneficiaries. We currently work with a volunteer base of over 5000 pro bono legal service providers across jurisdictions.

Our thematic areas of focus include child rights, migrant rights, socio-economic justice, gender justice and equal rights for LGBT+ communities. Below, we set out some of the activities we undertake to achieve our mission.

A. Litigation Nepal

iProbono continues to lead strategic litigation, research, and regional advocacy to promote economic, social and cultural rights (ESCR), as well as rights of migrant workers, in Nepal. Key cases filed before Nepal’s Supreme Court include:

Sri Lanka

iProbono provides litigation and pre-trial support focusing on equality law on a pro bono basis. Key cases undertaken in the period include:

I-PROBONO

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 30 APRIL 2024

Bangladesh

Pakistan

B. Transactional projects

iProbono provides capacity-building advice to organisations as part of its mission. Through its global pro bono legal community, iProbono advises civil society organisations on compliance and accessing legal advice, enabling them to expand their work. This reporting year, iProbono has either completed or is currently facilitating transactional projects in Bangladesh including:

C. Humanitarian Relief

iProbono delivers projects to respond to humanitarian crises by harnessing the skills of our voluntary network. In the reporting period these included:

D. Outreach, Capacity Building and Professional Development

Examples of events and activities undertaken by iProbono in the period are:

I-PROBONO

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 30 APRIL 2024

E. Advocacy

F. Fellowships

I-PROBONO

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 30 APRIL 2024

G. Measuring Impact & Success

During the reporting period, iProbono’s Research and Impact Director worked closely with our CEO and legal officers to measure the impact and reach of our programs, using quantitative and qualitative methods. An Impact Report for the financial year is available on our website (www.i-probono.com).

3. Financial Review and Reserves

A. Policy on reserves

The Trustees aim to ensure that iProbono’s reserves provide it with adequate financial stability and the means to meet its commitments for the foreseeable future, taking account of the support received from sponsoring organisations and grant providers.

B. Resources

After making appropriate enquiries, the Trustees have a reasonable expectation that iProbono has adequate resources to continue in operational existence for the foreseeable future. The charity incurred an expected deficit for the reporting year and funds from the previous year were allocated to the forecast budget in advance to support program activities. Continued unrestricted contractual support from the Oak Foundation for the next 2.5 years and anticipated funds from other multiyear donors including OSF, the Tides Foundation and other fundraising activities will ensure budget requirements are met for the next financial year as planned. For this reason, the Trustees continue to adopt the going concern basis in preparing the financial statements.

C. Principal sources of funds

As set out in our accounts, iProbono’s principal sources of funding are grants from major donors including the Open Society Foundations, The Oak Foundation, The Rule of Law Expertise (ROLE UK) program and FCDO, individual donations and support in-kind. Support in-kind has been provided by Fieldfisher in the UK.

In preparing this report, the Trustees have taken advantage of the small companies’ exemption provided by section 415A of the Companies Act 2006.

The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

I-PROBONO

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)

FOR THE YEAR ENDED 30 APRIL 2024

Statement of trustees' responsibilities

The trustees, who are also the directors of i-Probono 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 Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company Law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees' report was approved by the Board of Trustees.

..............................

EM Fleming Trustee Dated: .........................

I-PROBONO

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF I-PROBONO

I report to the trustees on my examination of the financial statements of i-Probono (the charity) for the year ended 30 April 2024.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of ACCA, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

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 financial statements to be reached.

Sally Meah FCCA On behalf of TC Group

Star House Star Hill Rochester Kent ME1 1UX

Dated: .........................

I-PROBONO

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 30 APRIL 2024

Unrestricted
Restricted
funds
funds
2024
2024
Notes
£
£
Income from:
Donatons and legacies
2
169,350
285,484
Total income
169,350
285,484
Expenditure on:
Charitable actvites
3
214,583
260,777
Total expenditure
214,583
260,777
Net income/(expenditure)
(45,233)
24,707
Transfers between
funds
(15,851)
15,851
Net movement in
funds
5
(61,084)
40,558
Reconciliaton of funds:
Fund balances at 1 May 2023
206,391
501,675
Fund balances at 30 April 2024
145,307
542,233		 Total
Unrestricted
Restricted
funds
funds
2024
2023
2023
£
£
£
454,834
233,018
749,015
454,834
233,018
749,015
475,360
379,338
319,020
475,360
379,338
319,020
(20,526)
(146,320)
429,995
-
-
-
(20,526)
(146,320)
429,995
708,066
352,711
71,680
687,540
206,391
501,675		 Total
2023
£
982,033
982,033
698,358
698,358
283,675
-
283,675
424,391
708,066

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

I-PROBONO

STATEMENT OF FINANCIAL POSITION

AS AT 30 APRIL 2024

Notes
Current assets
Debtors
9
Cash at bank and in hand
Creditors: amounts falling due within one
year
10
Net current assets
Net assets excluding pension liability
The funds of the charity
Restricted income funds
11
Unrestricted funds		 2024
£
3,247
702,804
706,051
(18,511)		 £
687,540
687,540
542,233
145,307
687,540		 2023
£
1,515
733,210
734,725
(26,659)		 £
708,066
708,066
501,675
206,391
708,066

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 30 April 2024.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the trustees on .........................

..............................

EM Fleming

Trustee

Company registration number 07026261 (England and Wales)

I-PROBONO

STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 30 APRIL 2024

2024
£
Cash fows from operatng actvites
Cash (absorbed by)/generated from
operatons
Net cash used in investng actvites
Net cash used in fnancing actvites
Net (decrease)/increase in cash and cash
equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year		 2023
£
£
(30,406)
-
-
(30,406)
733,210
702,804		 £
267,594
-
-
267,594
465,616
733,210

I-PROBONO

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024

1 Accounting policies

Charity information

i-Probono is a private company limited by guarantee incorporated in England and Wales. The registered office is Fieldfisher, Riverbank House, 2 Swan Lane, London, EC4R 3TT.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's articles of association, the Companies Act 2006 and "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 102) (effective 1 January 2019)". The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors as to how they may be used.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

I-PROBONO

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 APRIL 2024

1 Accounting policies

(Continued)

Donated services and facilities are measured at the open market equivalent for the benefit that the charity has received.

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, andthe amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

Support costs are those costs incurred directly in support of expenditure on the objects of the company. Governance costs are those incurred in connection with administration of the company and compliance with constitutional and statutory requirements.

Charitable activities and Governance costs are costs incurred on the company's operations, including support costs and costs relating to the governance of the company apportioned to charitable activities

Grants payable are charged in the year when the offer is made except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled. Grants offered subject to conditions which have not been met at the year end are noted as a commitment, but not accrued as expenditure

1.6 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

I-PROBONO

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 APRIL 2024

1 Accounting policies

(Continued)

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

2 Donations and legacies

Unrestricted
Restricted
funds
funds
2024
2024
£
£
Donatons and gifs
53,066
-
Grants
1,284
285,484
Donated goods and
services
115,000
-
169,350
285,484		 Total Unrestricted
Restricted
funds
funds
2024
2023
2023
£
£
£
53,066
91,766
-
286,768
6,252
749,015
115,000
135,000
-
454,834
233,018
749,015		 Total
2023
£
91,766
755,267
135,000
982,033

Donations goods and services

The Company received donations in kind from Fieldfisher LLP for programme and administrative support in the form of the use of office, legal services and secondment of staff. The estimated value of these benefits was £115,000 (2023: £135,000).

I-PROBONO

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 APRIL 2024

3 Expenditure on charitable activities

Direct costs
Consultancy fees
Travel and subsistence
Staf Costs
Rent
Professional fees
Events, conferences and outreach work
Donated part-tme staf members, ofce space, professional services and
resources and equipment
Exchange rate variance
Insurance
Premise expenses
Mobile charges
Bank charges
Books and printng
Website and computer costs
Share of support and governance costs (see note 4)
Support
Governance
Analysis by fund
Unrestricted funds
Restricted funds		 2024
£
187,874
25,381
17,824
1,338
8,335
9,520
115,000
26
155
678
173
16
148
2,527
368,995
104,115
2,250
475,360
214,583
260,777
475,360		 2023
£
356,134
-
-
-
-
103,521
135,000
-
-
-
-
-
-
-
594,655
101,081
2,622
698,358
379,338
319,020
698,358

I-PROBONO

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 APRIL 2024

4 Support costs

Rent
Bank charges
Accountancy fees
Staf costs
Travel and Accomodaton
Printng and Books
Internet
Miscellaneous costs
Subscriptons and
sofware
Professional fees
Loan interest paid
Independent
examinaton fees
Analysed between
Charitable actvites		 Support
costs
Governance
costs
£
£
3,299
-
2,884
-
8,971
-
70,751
-
7,657
-
591
-
15
-
126
-
7,823
-
1,964
-
34
-
-
2,250
104,115
2,250
104,115
2,250		 2024Support costs Governance
costs
£
£
£
3,299
-
-
2,884
2,716
-
8,971
12,151
-
70,751
69,626
-
7,657
16,588
-
591
-
-
15
-
-
126
-
-
7,823
-
-
1,964
-
-
34
-
-
2,250
-
2,622
106,365
101,081
2,622
106,365
101,081
2,622		 2023
£
-
2,716
12,151
69,626
16,588
-
-
-
-
-
-
2,622
103,703
103,703
5 Net movement in funds 2024 2023
£ £
The net movement in funds is stated afer charging/(creditng):
Fees payable for the independent examinaton of the charity's fnancial
statements 2,250 2,622

6 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

I-PROBONO

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 APRIL 2024

7 Employees

The average monthly number of employees during the year was:

The average monthly number of employees during the year was:
2024 2023
Number Number
1 1
The number of employees whose annual remuneraton was more than
£60,000 is as follows:
2024 2023
Number Number
Between £70,001 to £80,000 1 -
Remuneraton of key management personnel
The remuneraton of key management personnel was as follows:
2024 2023
£ £
Aggregate compensaton 74,250 58,667
8
Taxaton
The charity is exempt from taxaton on its actvites because all its income is applied for charitable purposes.
9
Debtors
2024
2023
Amounts falling due within one year:
£
£
Other debtors
720
-
Prepayments and accrued income
2,527
1,515
3,247
1,515		 8
Taxaton
The charity is exempt from taxaton on its actvites because all its income is applied for charitable purposes.
9
Debtors
2024
2023
Amounts falling due within one year:
£
£
Other debtors
720
-
Prepayments and accrued income
2,527
1,515
3,247
1,515		 8
Taxaton
The charity is exempt from taxaton on its actvites because all its income is applied for charitable purposes.
9
Debtors
2024
2023
Amounts falling due within one year:
£
£
Other debtors
720
-
Prepayments and accrued income
2,527
1,515
3,247
1,515
2024
£
720
2,527
3,247		 2023
£
-
1,515
1,515

I-PROBONO

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 APRIL 2024

10 Creditors: amounts falling due within one year

Creditors: amounts falling due within one year
Other taxaton and social security
Trade creditors
Other creditors
Accruals and deferred income		 2024
£
2,472
720
4,219
11,100
18,511		 2023
£
3,964
1,198
4,070
17,427
26,659
Restricted funds The restricted funds of the charity comprise the unexpended balances of donatons and grants held on trust subject to specifc conditons by donors as to how they may be used. Movement in funds
Movement in funds		 Balance at
Incoming
Resources
Balance at
Incoming
Resources
Transfers
Balance at		 1 May 2022
resources
expended
1 May 2023
resources
expended
30 April 2024		 £
£
£
£
£
£
£
£		 Oak Foundaton Ltd
-
-
-
-
-
(2,220)
2,220
-		 Avaaz
35,701
-
(35,701)
-
-
-
-
-		 Open Society South Asia
35,979
719,015
(283,319)
471,675
-
(170,190)
-
301,485		 God My Silent Partner
-
30,000
-
30,000
-
(43,631)
13,631
-		 Tides Foundaton
-
-
-
-
274,495
(38,687)
-
235,808		 Childrens Justce Fund
-
-
-
-
10,989
(6,049)
-
4,940		 71,680
749,015
(319,020)
501,675
285,484
(260,777)
15,851
542,233		 Purpose of Restricted Funds Purpose of Restricted Funds Restricted funds comprise of 3 diferent funds, that are all restricted to directly atributable costs for the charitable actvites as below: Open Society South Asia - to strengthen programs in Nepal, Bangladesh, Sri Lanka and Pakistan Childrens Justce Fund - providing guidance to organisatons, insttutons, and individuals that serve survivors of child sex abuse, online child sexual exploitaton, and child pornography. Tides Foundaton - to support cultural actvites related to awareness raising and knowledge about India and access to justce.
11

I-PROBONO

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 APRIL 2024

12 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 May 2023 At 1 May 2023 Incoming Resources Transfers At 30 April
resources expended 2024
£ £ £ £ £
General funds 206,391 169,350 (214,583) (15,851) 145,307
Previous year: At 1 May 2022 Incoming Resources Transfers At 30 April
resources expended 2023
£ £ £ £ £
General funds 352,711 233,018 (379,338) - 206,391
Analysis of net assets between funds
Unrestricted Restricted Total
funds funds
2024 2024 2024
£ £ £
At 30 April 2024:
Current assets/(liabilites) 145,307 542,233 687,540
145,307 542,233 687,540
Unrestricted Restricted Total
funds funds
2023 2023 2023
£ £ £
At 30 April 2023:
Current assets/(liabilites) 206,391 501,675 708,066
206,391 501,675 708,066

13 Analysis of net assets between funds

14 Related party transactions

There were no disclosable related party transactions during the year (2023 - none).

PROBONO INDEPENDENT EXAMINER'S ItEPORT TDTHETRUSTEES OF I-PROBONO I report to the trustees on my exninètlon of the financlal statements of l-Probono (the charltyl for theyear ended 30 April 2024. Respondbliiles and basls ol report As the trustee5 of thè charity land Èlso its dirÈctors for the purposes of company lawl y(xJ are respon5iblÈ for the preparation of the fin8ncial 5tatemenis in accordance with the reryirement5 of Ihe Companies Act 2006 (the 2(NJ6 Actl- Having saiisfled mysellihai rhe financial siaiements of ihe charltyare rK>t required to be audlted under Part 16 of ihe 2006 Act are eligible for independent ex3mination, I report in respect of my exarnination of the charity s financial stÈtemènts (arried OLJt under seilion 145 of thé Charities Act 2011 Ithe 2011 Act). In carrying out my ex8minÈtion I have followed 811 the applicable Directions 4i¥en by Ihe Ch8rily Commission undersettion 1451511bl of the 2011 Aci. Independent examiner's statement Since the charitos Bross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Att. I conflrm that l am qualified to undertake theexamination betèuse l am a member of ACCA, which is one of the I have Completed my examination. I confirm no matters have come to rny attention in connection with the X3mination giving cause to believe that in any rnat￿rial resp8£t.. accounting records wÈre not kept in respect of thÈ tharity as required by spction a86 of the 21H)6 Act,. or the financi315tatEments du not aicord with those records.. or the financial statements do not ¢omplywith the a¢¢ountln8 requirements of setfion 396 of the 2￿6 Actother rhan any requirement rh81 rhe accounts give a true and fair view which is nota n￿ller considered as part of an independeni ex3minarion-. Ihe financial SLaiemenis have not been prepared in accordance wilh rhe mthods and prin¢ipl*s of Ihe si¥iemeTri ol Recomtnended Piactice for accounting and reporting by charitie5 applicable to charitie5 preparing theiraccounts in accord8rbce with the Financial Reporting Standèrd applicable In ihe UK 8nd Republic of Ireland IFRS 1021. I ha￿ no concerns and have come across noother malters In connection with the examination to which attentlDn should be drawn inthi5 report in order to enable a proper understanding Df the financial statement5 to be reathed. Sally Meah FCCA On behall of TC Gmup Star House Poche5ter Kent MEI IUX Daied.. 3 lanvary 2025