## **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:
- Decriminalising abortion in Nepal. If successful, roughly 8,232,181 Nepali people with reproductive capacities will be positively impacted by this.
- A case related to education access during COVID. The case challenges Nepal's 'Alternative Learning Facilitation Guideline for Students, 2020,' as unconstitutional for limiting the right to education to those with internet and smart devices.
- A successful challenge to the government’s decision to charge repatriation fees for return during the Covid-19 pandemic. As a result, approximately 400,000 Nepali migrant workers are expected to return home over a period of time. We are waiting for the final judgement in this matter.
- Three ESCR fellows successfully completed the fellowship this reporting year. One of the fellows filed a petition concerning access to public infrastructure for persons with disabilities in Nepal. If successful, the petition will positively impact approximately 30,00,000 persons with disabilities in Nepal.
## _**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:
- Successful Supreme Court intervention against a challenge to a Private Member's Bill seeking to decriminalise same-sex relations.
- A case of a woman being sexually assaulted by her employer in Saudi-Arabia with her agent back in Sri Lanka threatening and demanding repayment of her salary. iProbono’s intervention led to the Foreign Bureau of Employment and agent settling the claim with substantial financial compensation.
- iProbono intervened in a case where an LGBT+ individual was unlawfully arrested by police due to a random search and perceived mismatch between his appearance and
4
the photograph on his identity document. iProbono successfully secured the client's release within a few hours.
## _**Bangladesh**_
- iProbono facilitated acquisition of case documents for the Queer Archives of the Bengal Delta (QABD), as part of a pilot legal archival project.
- Our panel advocates played a crucial role in securing the release on bail of seven children wrongfully detained for several charges and misrepresented as adults during a Dhaka manhunt.
## _**Pakistan**_
- The Pakistan team worked on a case brief addressing illegal mining in the Karoonjhar Mountain Range, an environmental asset in Pakistan, highlighting its global importance and ongoing legal battles for its preservation.
- iProbono supported grassroots efforts to retain key legal provisions on gender identity, rights to alter gender on official documents, and inheritance, which were struck down by the Federal Shariat Court.
## **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:
- Providing a legal opinion for archival work and intellectual property rights to the Queer Archives of the Bengal Delta.
- Supporting organisations dedicated to the rights and well-being of transgender and gender-diverse communities by creating policies on gender, child welfare, and human resources.
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:
- People at Risk Program: Our CEO met with Afghan women cyclists in Italy, who had been evacuated and resettled by iProbono in the previous reporting year. We continue to support the cyclists as they build their lives in Italy.
- iProbono undertook the ‘Freedom Rides’ campaign across its social media platforms to raise awareness about the experience of forcibly displaced person.
## **D. Outreach, Capacity Building and Professional Development**
Examples of events and activities undertaken by iProbono in the period are:
- Professional development workshop for Nepal based ESCR fellows that included activities.
- Stakeholder consultations in Nepal on our Legal Design Toolkit on Sexual and Reproductive Health Rights with experts from the UK.
- ‘Demystifying Decriminalisation' campaign launched in Sri Lanka to counter misinformation about LGBT+ people.
- Roundtable on ending corporal punishment in Colombo.
- Access to Justice Program through which we trained fifteen lawyers, eighteen police officers and five LGBT+ rights activists representing five different provinces in Sri Lanka on statutory provisions, international obligations, case law, and best practice pertaining to violence against women, children and LGBT+ individuals.
- Attending the Asia Pro Bono Quarterly Roundtable and the 12th Asia Pro Bono Conference at which iProbono shared insights from its two flagship fellowship programs - the Justice Leila Seth Fellowship in India and the Economic, Social and Cultural Rights fellowship.
- Attending the PILnet Global Forum 2023 during which our CEO delivered sessions about iProbono’s Hunger Relief Campaign during COVID and our learnings from the People at Risk program.
- Legal clinic pilot in Dhaka, Bangladesh at which which 42 women workers received legal support on a range of thematic issues.
6
- The Street Law program delivered legal education on mental health rights to 360 school children in Dhaka from diverse socio-economic backgrounds.
- Participating in regional learning-sharing sessions on LGBT+ rights organised by our Bangladeshi partner organisation, Oboyob.
- Organising social media campaigns. ‘March4Her’, which delivered information about sexual and gender-based violence offences around South Asia, and ‘Freedom Rides’, which showcased journeys of four Afghan women cyclists.
- A Podcast Series: Pro Bono Profiles, which spotlighted our work in Sri Lanka, and Legal Matters, which highlighted the ESCR Fellowship and Sri Lanka’s Online Safety Act.
## **E. Advocacy**
- In Bangladesh, iProbono met with and submitted recommendations to the United Nations Special Rapporteur on strengthening national mechanisms to combat human trafficking. Many of our recommendations are reflected in her report to the United Nations General Assembly.
- Our Bangladesh team submitted a report to the Office of the United Nations High Commissioner for Human Rights on ‘Civic Spaces in Bangladesh’.
- iProbono Sri Lanka and Bangladesh teams collaborated to make submissions to the Independent Expert on Protection Against Violence and Discrimination based on Sexual Orientation and Gender Identity (IE SOGI), and the Special Rapporteur on Violence Against Women and Girls to inform their reports for the 56th session of the United Nations Human Rights Council.
- In Pakistan, iProbono’s contribution to the UN Independent Expert on Sexual Orientation and Gender Identity (SOGI) on the Impact of Colonialism on SOGI were cited in the final report presented at the 78th session of the UN General Assembly in November 2023.
- iProbono made a consolidated submission to the UN Special Rapporteur on the Independence of Judges and Lawyers on the Promise of Legal Empowerment to Inform and Transform Access to Justice. The submission highlighted the status of legal empowerment and access to justice in South Asia and the need for pro bono legal interventions.
7
- In Nepal, a coalition of sixteen lawyers, including former ESCR fellows, and our fellowship advisor, submitted a letter to the office of the Prime Minister and various ministries urging the government to enforce the Right to Food, Food Sovereignty Act and the Right to Shelter.
- iProbono collaborated with the Centre for Reproductive Rights (CRR) for an article that examines the need to decriminalise abortion in India and Nepal.
## **F. Fellowships**
- In Nepal, iProbono has in partnership with the Law and Policy Forum for Social Justice, continued the ESCR fellowship program.
## **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.
- 1 -
## **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:
- Decriminalising abortion in Nepal. If successful, roughly 8,232,181 Nepali people with reproductive capacities will be positively impacted by this.
- A case related to education access during COVID. The case challenges Nepal's 'Alternative Learning Facilitation Guideline for Students, 2020,' as unconstitutional for limiting the right to education to those with internet and smart devices.
- A successful challenge to the government’s decision to charge repatriation fees for return during the Covid-19 pandemic. As a result, approximately 400,000 Nepali migrant workers are expected to return home over a period of time. We are waiting for the final judgement in this matter.
- Three ESCR fellows successfully completed the fellowship this reporting year. One of the fellows filed a petition concerning access to public infrastructure for persons with disabilities in Nepal. If successful, the petition will positively impact approximately 30,00,000 persons with disabilities in Nepal.
## _**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:
- Successful Supreme Court intervention against a challenge to a Private Member's Bill seeking to decriminalise same-sex relations.
- A case of a woman being sexually assaulted by her employer in Saudi-Arabia with her agent back in Sri Lanka threatening and demanding repayment of her salary. iProbono’s intervention led to the Foreign Bureau of Employment and agent settling the claim with substantial financial compensation.
- iProbono intervened in a case where an LGBT+ individual was unlawfully arrested by police due to a random search and perceived mismatch between his appearance and the photograph on his identity document. iProbono successfully secured the client's release within a few hours.
- 2 -
## **I-PROBONO**
## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)**
## _**FOR THE YEAR ENDED 30 APRIL 2024**_
## _**Bangladesh**_
- iProbono facilitated acquisition of case documents for the Queer Archives of the Bengal Delta (QABD), as part of a pilot legal archival project.
- Our panel advocates played a crucial role in securing the release on bail of seven children wrongfully detained for several charges and misrepresented as adults during a Dhaka manhunt.
## _**Pakistan**_
- The Pakistan team worked on a case brief addressing illegal mining in the Karoonjhar Mountain Range, an environmental asset in Pakistan, highlighting its global importance and ongoing legal battles for its preservation.
- iProbono supported grassroots efforts to retain key legal provisions on gender identity, rights to alter gender on official documents, and inheritance, which were struck down by the Federal Shariat Court.
## **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:
- Providing a legal opinion for archival work and intellectual property rights to the Queer Archives of the Bengal Delta.
- Supporting organisations dedicated to the rights and well-being of transgender and gender-diverse communities by creating policies on gender, child welfare, and human resources.
## **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:
- People at Risk Program: Our CEO met with Afghan women cyclists in Italy, who had been evacuated and resettled by iProbono in the previous reporting year. We continue to support the cyclists as they build their lives in Italy.
- iProbono undertook the ‘Freedom Rides’ campaign across its social media platforms to raise awareness about the experience of forcibly displaced person.
## **D. Outreach, Capacity Building and Professional Development**
Examples of events and activities undertaken by iProbono in the period are:
- Professional development workshop for Nepal based ESCR fellows that included activities.
- Stakeholder consultations in Nepal on our Legal Design Toolkit on Sexual and Reproductive Health Rights with experts from the UK.
- ‘Demystifying Decriminalisation' campaign launched in Sri Lanka to counter misinformation about LGBT + people.
- Roundtable on ending corporal punishment in Colombo.
- Access to Justice Program through which we trained fifteen lawyers, eighteen police officers and five LGBT+ rights activists representing five different provinces in Sri Lanka on statutory provisions, international obligations, case law, and best practice pertaining to violence against women, children and LGBT+ individuals.
- Attending the Asia Pro Bono Quarterly Roundtable and the 12th Asia Pro Bono Conference at which iProbono shared insights from its two flagship fellowship programs - the Justice Leila Seth Fellowship in India and the Economic, Social and Cultural Rights fellowship.
- 3 -
## **I-PROBONO**
## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)**
## _**FOR THE YEAR ENDED 30 APRIL 2024**_
- Attending the PILnet Global Forum 2023 during which our CEO delivered sessions about iProbono’s Hunger Relief Campaign during COVID and our learnings from the People at Risk program.
- Legal clinic pilot in Dhaka, Bangladesh at which which 42 women workers received legal support on a range of thematic issues.
- The Street Law program delivered legal education on mental health rights to 360 school children in Dhaka from diverse socio-economic backgrounds.
- Participating in regional learning-sharing sessions on LGBT+ rights organised by our Bangladeshi partner organisation, Oboyob.
- Organising social media campaigns. ‘March4Her’, which delivered information about sexual and gender-based violence offences around South Asia, and ‘Freedom Rides’, which showcased journeys of four Afghan women cyclists.
- A Podcast Series: Pro Bono Profiles, which spotlighted our work in Sri Lanka, and Legal Matters, which highlighted the ESCR Fellowship and Sri Lanka’s Online Safety Act.
## **E. Advocacy**
- In Bangladesh, iProbono met with and submitted recommendations to the United Nations Special Rapporteur on strengthening national mechanisms to combat human trafficking. Many of our recommendations are reflected in her report to the United Nations General Assembly.
- Our Bangladesh team submitted a report to the Office of the United Nations High Commissioner for Human Rights on ‘Civic Spaces in Bangladesh’.
- iProbono Sri Lanka and Bangladesh teams collaborated to make submissions to the Independent Expert on Protection Against Violence and Discrimination based on Sexual Orientation and Gender Identity (IE SOGI), and the Special Rapporteur on Violence Against Women and Girls to inform their reports for the 56th session of the United Nations Human Rights Council.
- In Pakistan, iProbono’s contribution to the UN Independent Expert on Sexual Orientation and Gender Identity (SOGI) on the Impact of Colonialism on SOGI were cited in the final report presented at the 78th session of the UN General Assembly in November 2023.
- iProbono made a consolidated submission to the UN Special Rapporteur on the Independence of Judges and Lawyers on the Promise of Legal Empowerment to Inform and Transform Access to Justice. The submission highlighted the status of legal empowerment and access to justice in South Asia and the need for pro bono legal interventions.
- In Nepal, a coalition of sixteen lawyers, including former ESCR fellows, and our fellowship advisor, submitted a letter to the office of the Prime Minister and various ministries urging the government to enforce the Right to Food, Food Sovereignty Act and the Right to Shelter.
- iProbono collaborated with the Centre for Reproductive Rights (CRR) for an article that examines the need to decriminalise abortion in India and Nepal.
## **F. Fellowships**
- In Nepal, iProbono has in partnership with the Law and Policy Forum for Social Justice, continued the ESCR fellowship program.
- 4 -
## **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.
- 5 -
## **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:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
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: .........................
- 6 -
## **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:
- 1 accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or
- 2 the financial statements do not accord with those records; or
- 3 the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
- 4 the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
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: .........................
- 7 -
## **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.
- 8 -
## **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)
- 9 -
## **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|
- 10 -
## **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.
- 11 -
## **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.
- 12 -
## **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).
- 13 -
## **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|
- 14 -
## **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|**2024**Support 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|
- Governance costs includes payments to the independent examiners of £2,250 (2023 £2,185) for independent examination fees.
|**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.
- 15 -
## **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|
- 16 -
## **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|
- 17 -
|**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).
- 19 -
PROBONO
INDEPENDENT EXAMINER'S ItEPORT
TDTHETRUSTEES OF I-PROBONO
I report to the trustees on my ex*ninètlon 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 rnatrial 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 26 Actother rhan
any requirement rh81 rhe accounts give a true and fair view which is nota nller considered as part of an
independeni ex3minarion-.
Ihe financial SLaiemenis have not been prepared in accordance wilh rhe m*thods 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