Ch•rfty r•Rlstr*don numbbr 1148556 COM¥ wlstmtlon Nmber 07f2F261 IEwlond •nd Wal•sl I.PRO8OMO ANNUAL REPORT AND UNAUDITED FINA14CIAL sfATEMENTS FOR THÉ YEAR ENOED ao APRIL 2025
I-PROB0140 LEGALANO ADMINISTrATIVE II*ORMATION Trusteei & Dlre¢to SA Iranl N Uddln G L E ChrtstlaTrHare AA Malechè R A Weereratne IAppo4nted 14 May 20241 IApw)Inted 14 Ma¥ 20241 IAppolnted 14 May 20241 Ch•rlty Nmb•r 1148556 Comp•ny ThJmb•r 0726261 Chl•f•xaqrttrd• offir Marlam Faruql R1•d offle• Fleldfisher Rlverbank Hous• 2 Sw4n Lane London EC4R 3 Ind•p•nd•nt •x•mln•r TC Group Star House 5taT HIII Rochester Kent MEI IUX B•nk•Ys Coutt5 & Co 440 Strand London WC2R OQS
PROBONO P4 TNstse¢ report Independent eumlr*r's report Statement of flnanc141 idlvmes stst•ment of fmncl41 posIon Notès to thè finandJl st•tements 9-19
I.PROBONO TRU5TEES' REPORT IINCWDING DIRECTORg REPORT) FOR THE YEAA ENDED30APAII 2025 The Trustees, who are also dlrector5 of l-Probono for the purpo of the Companles Act. present thelr annual report together wlth the financlal statements for the year ended 30 Aprfl 2025. kProbono I IProbono"I operates under the name "IProbono" The Trustees confirm that the annual report and financial ststements of IProbono comply with the current statutory requirements. the requirements of iProbono's governlng dttument and the provision5 of the Ststernent of Recommended Practice ISORPI appllcable to tharlties prepartng thelr accounts In accordance wlth the Financlal Reporting Stsndard for Smaller Entities leffective I janUY 20151. Slnce IProbono quallfles as small under section 383, the stratsglt rèport rèqulrÈd of medlum and hr8e companles under The Cornpanles Act 2W6 IStrate8k Report and Dlrertor's Report) Re8ulatbons 2013 Is not requlred. Comthuilo iProbono Is constbtLrted as a compony Ilmlted by 8uJrJnlee under artlcle5 of a$50clation dated 22 September 2(KJ9, amended In 2012 and 2025 and Is a reglstered charlty wlth number 1148556. . M•thod of •ppolntmont or•l•ctlon of Trust••s The management of IProbono Is the respon51blllty of the TTU5tee5 who are elected under the terms of the •rtlcle$ of assocIaon. The procedure for 5nducting new trustees to the Board Includes provl$Son of a deck of core Ofganisatlonal doturnent5 and Introductions to key team mernbers. Guldance Is avallable from team members and the Char of the Board. Tru5tee5 are updated durln8 quarterly board meettngs and an annual Strate8y Day. Durln8 the reportin8 year, IProbono recrumed three new Trustees followlng a tornpetilive Intervlew pro¢es$ led by our CEO and the Board. Dowlas Penlston retbred as a Trustee durlng the reporttng Y. C. Oryanlmtlonal rtNetur• and netwo IProbono operates worldwlde, wlth principal Jrtlvlties In Nepal, 8Jngladesh, Indkn, Paklsian, Sri lankn and the Unlted Klngdom. IProbono has hlstorltally undertakèn prolerts across Afrka, Europe and soutEaSt Asla. IProbono Collaborates In Indba wlth kProbono Ilndlal Legal SeThlces. Management declslons Include those reladn8 to appolntin8 new Trustee5 to the Boanl, hlrln8 of the CEO, the governance and fuThJlng of the organIsaon. Dedslons about the day to day operadons of the or8anisation and program dellvery are delegated to staff under super¥151on of the CEO. Trustees have oversl8ht of the pro8am5 and fundralslng strate8le5 developed and dellvered by the CEO and staff. IProb¢no ¢ollibor•tes wlth other charltie5 and organlsation5 In pursult of hs charitsble oblecdves. Voluntary collaboratbons are guided by wrotten Temis of R•fnCe. If thty Involvè fundlng arrangements, thesè are set out In a Memorardum of Understandlng or grnnt agreement agreed by both parties. Pay4nd Rernuntr•tion of stsff The pay and rernuneration of iProbonds key management personnel is decided by the Trustees. Levels of remuneration and benchrnarking are established through comparative analysis of the sector In tsndern wlth the or8anisational d8eL
I-PROBONO TRUSTEES. REPORTIINCLUDING DIRECTO REPORn ICONTIMUEDI FOR 7FIE YEAR EPIDED30APRIL2025 Z Key Program Oblecilves undAcrfvl(les IProbono'5 mlsslon Is -to enable people to ateess thelr dghts In pursu6t of a lust socletr and does thls bv.. l. Advancing justitt for all by representing people in need,. 2. StrengtheninB the impact of civil soclety.. and 3. AdvocatinB for pollcle5 that promote soclal equbty and end d15crlrnlnadon. IProbono provldes hollsllc counsel wlth a robust and lean team that dellvers strateglc dIreCOn and execution while leveraglng the expertlse and tommltment of a global communlty of pro bono lawyers. Our progrdm5 alt6n with the objects of the charlty and our ststed mi551on. Local tebm5 of consultant legal officers gakan15e volunteers who are pro bono advocates, human rlghts adivlsts and remunerated fellows to ensure thatwe tan respond to the most presslng needs of our benefi'ciaries. We currently work wlth a volunteer base of over 51U) pro bono le8al servlce prLwlder5 across jurlsdlctions. Our thematsc areas of focus Include ¢hlld rlghts. mlgrant rlghts, socltreconomlc justice, gender justice and equal rlghts for LGBT+ communIe& Below, we set out some of the actlvlties we undertake to achleve our mlsslon. Lltl8atlon N•pul IProb0r continues to lead strateglc Iltigation, research, re8Sonal advocacy, ond a fellow5hlp to promote economlc, soc131 and cultural rlghts IESCRI In Nepal. Key a¢VItIeS Included.. PubllshlnB a pollcy bilef, 'The Co5eAor the C(wnplrte De¢rlmln¢rlls¢rtlon olAbortlon Cqr¢ In Nep¢rl ond 8eyond, publlshed In The Loncet Reglonol Heulth - SouthÈosr Aslts, to stmngthen our Publlt Int*re5t LItt8aOn filed before Nepafs Supreme Court In 2021 to fvlly decrlmlnallse abOrOn. DeveloplnB, rolllng out and tra¢kln8 the Impact of a blllngual Legol Deslgn Toolktt on Sexuol t7nd Repr¢(tIVe Heolth Rlghts, Nepal's first open-occess resource slmpllfylng abortion laws through cornlcs, personas, and vlsual explalners, whlch reached over 4CQ people throu8h workshops, trnlnlngs, •nd onllne access. 5rlLonku IProbono provldes litigatton and pre-trlal support focuslng on equallty law and chlld rlghts on a pro bono basls. The impact of this work is fortih'ed by stfate8lc advocacy, campal8ns, and le841 education. Key activlties Included.. Securlng lustlce for two trnnsgender women who laced assau and dlscrfm1na0n by the pollce when reglster6ng theor complaint. Meeting wlth the Human Rights Comrnisslon of Srl Lanka to dbscuss strategle5 that continue to adVae the decrlmlnallsation of same Sex relations In the wake of a newly constituted parllament following election5. Launchlng a carnpalgn to advance the rlghts of chlldren wlthout parental andlor famlty care In Srl Lanka. Tralnln8 young women leavlng state care on thelr legal rlghts and produclr8 a prn¢t11 toolk wlth thls essentlal information for fvture reference. Bonoladesh In Bangladesh, IProbono provldes Iltigatton, pre-trtal advlce, and legal ald to women, members of the LGBT+ communlty, and Indigenous communltie5. Aclwlties Included..
I-PROBONO TRUSTEES. REPORT IINCWDING DIRECTORS, REPORTI {c(TIlluE0j FOA THE YEAREPIDED30APRII2025 Launchlng a legal aid clbnlc In partnershlp whlch provldes legal support to more than 140 worklng women ocr055 Dhaka. Provlding legal ald to members of an indiBenou5 mlnority community based In the Bandarban distrkt who are being detsined ar'traIllY without trlal. Developin8 a toolkit for queer vl¢tims of 'datin8 blackmall, In Ban8l¥Jesh and Sri Lanka, contolnn8 context-appropriate le8al alee and Informatlon. Supportln8 the Queer ArthtS of the Bengal Delta IOABDI with a financlal grant to facllltate webslte developmènt and dotumentètlon of LGBT+ lfves In Ban8ladesh and dlasporlc communlties. kknn We support lawyers advo¢•Yng for cllmote justice, In particular in relation to mlnorlty rl8hts and rninlng rlghts In the mountaln ranges of Karoonjhar, Slndh. We continue to Work on le8al ald mechanlsms for Af8hans In Paklstèn- a comrnitment we pled8ed a5 part of the Unlted Nations Hl8h Commlssloner for Refugees, IUNHCRI Global Refv8ee Forum L11 Communlty Pledge120231. Ind We launched a pro8ram In West Ben8al delfvered by our UK team.. Accelerating Access to Justlce ond strengthenln9 Clvll 5oclety, brlnglng on board two sub-grantee or8ani5ations, whlch promote the legal tmpowemient of women, glrls, and members of the trans8endeT communlty across the state. . TMnM¢tlon•l prol•¢ls IProbono provldes capocltrbulldln8 advlce to OT¥anlsat5ons as pllrt of Its mlsslon. Through Its gh)bal pro bono legal communlty, iProbono advises CNII soclety or8an15atlons on tompllance and acce5sln8 le8al advlce, enabllng them to focus on thelr soclal justice work. For example, In Ban8lèdesh IProbono Is.. suppor1 R15t and Shlne, an Inclu51ve platform for persons wlth dlsabllle$. wlth thelr reglstrntton as a soclal buslno55. Revlewlng the HR pollcles of the Grn¢e Foundatiory whlch promote5 the empowerment of lovklncome farnllles. C. Hurn•nhrl•n R•ll•f IProbono dellvers projects to respond to humanltsrlan crlses by hamesslry the skills of our volurtary network. ¢)Jrfo¢us orea5 Included.. Contlnulng legal and mentorlng support to AfBhan women cycllsts who have resettled In Europe follovAng the Tallban takeover. This included supportin8 • cycllst who faced rlsk of deportsiion after re5ettlln8 In Itaty and Germanv. outCh, C•pAclty Bulldln4 •nd PrOf1nI1 D•v•lopm•nt Examples of ach'vltles undertaken by IProbono Intluded: Inauguratlng the South Asla Justbce Network in the UK- a pljtforrn tr South Aslan liwyers and experts worklng on South Aslan law In the UK. Launching a professional development pro8ramme for our Human Rl8hts Defenders Collectwe In Srl Lanka. with its inavgurzl session focusln8 on the recent Onllne Safety A¢L Tralnlng mediator office15 from Srl Lanka'5 Mln15try of Jusiice and Medlation Boards Commlsslon on queer rtghts and Intersectional dlscrlrnlnatlon. Tralnlng the team of thechlld Upllft Program In Bangladesh on the legal rfjghts of chlldren. Conducting le8al Ilterary tralning In Bangladesh. wlth stskeholders Involved In delfverfng legal ald cllnlcs for women from Iow-fjncome households. Socialising iProbono'5 'Legal Design Toolkr(' developed In collaboration wlth partners from the Universlty of Warwlck. Cty law Sthool. and local partners In Nepal through in peIn professional development wlth lawyers, activists, and doctors across Nepal.
I-PRO8ONO TRUSTEES. REPORT IINCWDING DIREcfoR5' REPORn ICOMTINUED) FOR THE YEAR ENDED30APRIL 2025 . Advoc4cy IPTobono'5 3(fvocary artlv5tles Inform ènd Impact pollcy relatlhg to chlld rlghts, genderlusttce. and LGBT+ rlghts, the rlghts of Indlgenous CommunleS. and strengthenlng clvll soclety includlng the followlng.. SubmTrg recommendatlons to the Office of the Untted Naoft$ Hl8h CommIsoner for Human Rl8hts IOHCHRI to protect clvlc space in 84nglade5h. Flllng a forrnal submlsslon to the UN SOGI IndepÈndènt Expert h1gh11ghng trlmlnallsatlon, c•nsorthlp, and surveillance of queer comrnunlties In Bangladesh and Srl Lanka. Contrlbudn8 expert testlmony to the UN fact-flndlng mlsslon launched after Ban8ladesh's fe8lme change, hlghllghtlng Intensfjtied dlscrlmlMtlon and vlolence faced by queer communlties and Indl8enou5 peoples durln8 the upheaval. 5upportin8 a landmark Rn petition In Srl Lanka, securln¥ thlld •buse comilctbn dats frorn the NaDa1 Chlld Protectbon Authorlty to strengthen evldencèbased chlld protectlon. Catalrt8 a Penal Cod* amèndment outl•wlng torpor•l punlshment In Srl Lanka a5 part of a larger dvll 50clety Interventlon. F. F•llow5hl In Nepal, Iprobono continLted the ESCR fellow5hlp program In partnershlp wlth the Law and Polity Forum fDr Soclal Ju5tfce and JURI Nepal. We converted the fellowshlp Into a fulMe engagement coverlng an 18-month perlod and brought on brd two new fellows under thls revlsed framework. 6. MTIn¥ ImpDrt & Succa Durlng the reportin8 per11. IProbono's Research and Impact Dlrector worked Close wlth our CEO and le8al officers to measure the Impact and reach of our progrnms, uslng quantitstive and qualltative methods. An Impact Report for 20241s avallable on Dur webslte. Inoncla and A. Polkyon rns•nMs The Trusteès aim to ensure that Iprobono's rèsèrve5 provlde It wtth adèquaté finantlal stablllty and thè mèans to rneet it5 cofflmitrnent5 for the foreseeable future, taking account of the 5UPPOrt received from sponsorlng organlsadons and grant pmldeTS. Atcordlng to IProbono's Reserve Policy.. The tor9et minlmum Operatin9 Reserve Fund Is equal to slx months of avert7ge operotlng corts. The ct71culqtitM ol overoge monthly ¢T)erotinq costs Includes all recurrlnffj predlrtuble expenses such as solt7rles ond benefi't5 occuponcy. office, trovel, progrom, und on9nPrOfv5s1OulSeIVIceS. . Resources and GoinB Conrern The trustees of l-Probono hwe revlewed the financlal posltion of th• charbty. Includlng Its reserves, Cash flow forecasts and future fundln8 commltments. Bised on thls revlew, the trustees hive a reasonable expectation that the chadty has adequate resource5 to continue Its activities for the foreseeable future. ACCO1n81¥, the financlal statements have been prepared on 3 8oln8 conrn basls. The charlty Incurred èn expected defictt for the reportlng year and funds from the prevlous year were allocated to the forecast budget in athiance to support program activities. Continued restricted contractual 5POrt from current donor5 for the next 1.5 is in ploce year5, alongside cornmitted unrestricted fufids from other rnultiyear donors. Additional fundraislng actlvities will ensure budget requirernents are met for the next tinancial yeaT as planned. For thls reason, the Trustee5 continue to adopt the 8olng concern ba$ In preparlng the frianclal Statements.
I-PROBONO TRUSTEES, REPORTIINCWDING DIREcfoR5' REPORT) ICONTINUEDI FOR THE YEAR ENDED30APRIL 2025 C Prfncll $ourc•s of funds As set out in our accounts. Iprobono's prfnclpal SOue5 of fundlng a grant5 from major donor5 Includlng the Swlss Phllanthropy Foundation. The Rule ol Law Expertise IROLE UKI program and FCDO, Indlvldual donations •nd Supp lfvklnd, for èxamplè from the lawfirm Fieldlisher in the UK. In prepadn8 thi5 repjrt, the Trustees hJve tsken advanta8e of the 5rnall companles, exemption provlded bv se¢tion 415A of the Companles Act 2(. The trustees have assessed the major rlsks to whlth the charlty15 exposed, and are satisfied that 5YStems are In place to mltigate exposure to the malor rlsk& St*t•m•nt oftntS. rnspoMlblllt1•5 The trustees, who are also the dlrectOTS of kProbono for the purpose of company law, are re5pon51ble for preparlng the Tru5tee5' Report and the fin4nclal 5taternents In accordance wlth appllcable law and Unlted Klngdoffl Accounting 5tandard5 Iunlted Kln8dom Generolly Accepted A¢countln8 Practice). Company Law requlre5 the trustees to prepare ftnanclal statements for each financlal year whlch glve a tntt and falr vlew of the state of affalTS of the charlty and of the incomln8 resources and appllcation of resources, Includln8 the Income and expendlture, of the charitsble company for that year. In preparSn8 these financlal ststements, the trurtee$ ar• requlred to: - select suitsble a£countin8 pollcles and then appfy thern cons15tentty,' - observe the methods and prlnclples In the Charltles SORP,. - make lud8ement5 and esknmate5 that are reasonable arKI prudent,. and prepare the flnanclal ststements on the golng concern b•sls unless It Is In•pproprlth to pre5urne that the charlty wlll contbnue In OperaOn. The trustees are responslble for keeplng adequate accountln8 records that d15close wlth reasonable accuracy at any tlme the financlal pos1On of the charlty and enable them to ensure that the thnanclal statements cornplv vAth the Companles Act 2¢X)6. They are a150 SponsIble for safeguardlng the 055et5 of the charity arKI hence for tsklng reasonable steps forthe prevention and detectlon of hud ènd other Irregularlt$. The trustee5' pproved bythe Board of Trwtee5. ddln Trustee
PRC*ONO INDEPENDENT EXAMINERS REPORT TOTHE TRUSTEES OF PRoB0N0 I report to the trnstees on my exarnlnaon of the financlal statements of kProbono Ithe charltyl for the year ended 30 April 2025. R•spon$5b115t6es and $1% of rep)rt As the trustees of the charity land a150 its dlrectors for the purposes of company lawl you are rtsponslble for the prepar1on of the nancIal statements in accordance wfth the requlrements ofthe Companles Act 2CQ6 (the 2(A)6 Act). Havlng sattsfled myself that the finan¢lal statements of the thor are not requlred to be Judlted under P•rt 16 of the 20J6 Act and are ell8lble for Independent examlnation. I report In respect of my examlnatlon of the charlty's financlal staternents cored out under section 145 of the Charlties Act 2011 (the 2011 Act). In carryln8 out my examlnation I have followed all the appllcable DSreclions 8lven by the Chadty Commlsslon under section 14515llbl of the 2011 Act. Indep•ndent ex•mln•es st•t•m•nt I have completed my exarnlnation. I confim th•t no matters hwe Come to my attentbon In connecknon wlth the examln•don sIn8 me cause to belleve that In any materlal respeet.. accountln8 records were not kept In respect of the tharlty as requlred by Sec0 386 of the 2( Art,. or the linan¢lal statements do not accord with those records; or the financbal statements do not comply wRh the accountin8 requlrements of secOn 396 of the 2006 Art other than any requlrement that the accounts 8fve a true and tsSr vlew whl¢h 1$ not • mètter ¢onsldtted as part of an Independent examlnation,. or the finonclal statements have not been prepored In accordance wtth the methods and prlnclple5 of the Statement of Recommended Pra¢Yce for accoundng and Teporfng by char6tle5 appllcable to charlties preparlne thelr accounts In accordance wlth the Flnanclal Reportfjng 5tsndard applltable In the UK Aepubllt of lrnland IFRS 1021. I have no concerns and have come across no other m•ttew5 in connection wlth the eXamInOn to whkh attentlon should be drawn In thls report In order to enable a proper under5tandlng of the tinanclal statements to be ached, S•lly M•4h FCCA (kn b•half of TC Group Star House Rochester Kent MEIIUX Dated,.
PROBONO STATEMENT OF FINANaAL ACTIVITIES INCLUDING INCOME AND ExPENTuRE ACCOUNT FOR THE YE4R ENDED30APRIL2025 Unr•strlded R•strlct•d funds lunds 2025 2025 Tot•1 Unr•strkted R•strkted fvnds funds 2024 2024 Tot*1 2025 2024 Notes IroMe from: Donations and legades 102.486 83.304 185,790 169.350 285,484 454,834 Totsl Incom• 102,486 83,304 185,790 169,350 285,484 454,834 Exp•nd5turn on: Charltable acllvldes 218,799 451,988 670,787 214,583 260,777 47S,360 Tot•1 •xp•ndltur• 218,799 451,988 670,787 214,583 260,777 475,360 N•t •xp•ndlturn 1116.3131 1368.6841 1484.9971 145,2331 24,707 120,5261 Trnnsfers between funds 117,4191 17,419 115,8511 15,851 N•t mov•m•nt In fvnd$ 1133,7321 1351,2651 1484,9971 161,0841 40,558 120,5261 R•eonclll•tlon of funds: Fund balances at l M•y 2024 145,309 542,231 687,540 206,391 SOl,675 708,066 Fund •t ao Aprll 2025 11,577 190.966 202,543 145.307 542,233 687,S40 The 5taternent of financlal aclivllie5 Include5 all ¥alns and 1055e5 Tecogn15ed In the year. All Income ind expendlture derfve frpm cOnnUIng adivliie5.
I-PROBONO ATEMENT OF FINANaAL P051TION ASAT30APRIL2Q5 2025 2024 Currènt •ss•ts Debtors Cash at bank and In hand 21,182 219.397 3.247 702.804 240,579 706,051 Cr•dltors: 4mounts fl111 due wltNn on• io 138,0361 IIB,SIII N•t ¢urMnt •M•ti 202,543 687,540 N•t ••s•ts •xludlni P•Mlon Il•bllky 202,543 687,540 Th• lund5 Otth• ch•rlty Restrlcted Income fvnds Unrestrlcted li I1,966 11.577 542,233 145,307 2¢Y2,543 687,540 The cornpjny Is trntIed to the exemption from the ¥udlt Ytqulrement contalned In section 477 of the Companles A¢t 21X)6, for the year ènded 30 Aprll 2025. The dlrectors acknowledge thelr responslbllltbe5 for cornplylni wlth the requlrement5 of the Companles Act 2LVJ6 wbth Te5pect to accountlng records and the preparatlon of financlal statements. The members have not requlred the company to obtsln an budlt of Its fin•nclal sl•temènts for the ye&r In question In accordance wtth section 476. These flnanclal statements have be*n prepared In 4tcordance wlth the provlslons akyllcable to comp•nles subject to thè small companles reglme. .12 Jo2. The ltsanclal statements were approvèd bythe trustèes on ... ..,.................. N Uddln Trustee Compary regi5trntion number07026261 (England and Wales)
PROBONO NOTES TO THE FINANCIAL STATEMENTS FOR THE Y£4RENDED30APRIL2S Accountlni polkl•s Charlty Informtlon l-Probono Is a prlvat tompany Ilmlted by guarantee Incorporated In England and Wales. The re8lstwed offlce15 Fleldfisher, Rlvèrt)ank Hous•, 2 Swan Lan•, London. EC4R 3Th. 1.1 ke0untlry¢onnt1on The financlal statements have been prepared In accordance wlth the charlty'5 artlcles of assoclation, the Companles Act 2CQ6 and "Accountin8 and Reporting by Charlties: Statemtnt of Retomm•nded Pradte applicable to Charle5 preparlng thelr accounts In accordance wlth the Flnanclal Repordng Stsndard applicable In the UK and Repubjlc of Ireland IFRS 1021 leffective l January 20191" The ch¥rlty Is a Publlc Benefit Entity as defined by FRS 102. The financlal statements are prepared In stedln& whlch 15 the functio1 currency of the ch•rity. Mon*tary amounts In these linanclal statements are rounded to the nearest £, The fi'nanclal statements have been prepared under the h15torlc41 ¢05t ConvenOn. The prlnclpal accountA pollcles adoptsd are set out below, 1.2 Golbw eonc•rn At the tlme of approvlng the thnanclal statements. the trustees have a reasonable expectation that the charlty has adequate resources to continue In operational exlstence for the foreseeable future. Thus the trustees condnue to •dopt the 8olng concem bas15 of accounting In preparlng the flnanclal statsments. l.J Ch•rltsbl• fvndi Unrestdcted fund5 are avallable for use at the dlscredon of thè trustees In furtherance of thelr charltable obledives. Restrlcted fijnds are sublert to speclflc condStlons by donors as to how they may bt used. Endowment funds are subject to specthc condbtions by donors that the capSts1 must be malnt4lned bythe ¢harlty. 1.4 Incom• Income Is recognlsed when the charlty Is le8ally entitled to It after any performance tondittons hwe been met, the amounts can be measured rellably, and It Is probable that Income w511 be received. Cash dOnaOn$ are reeognlsed on rttelpt. Other dOnaon$ a recognlsed once the charhy has been notified of the donatlon, unless performance condltions requlre deferral of the amount. Intomè ts¥ r0Verable In relation to donations received under Gfft Ald or deeds of tovenant Is retognlsed at the time of the donation. Legacles are recognlsed on recelpt or otherw15e If the charlty has been notified of an irnpending distribution, the amount Is known, and recelpt Is expected, If the amount 15 not known, th• le8•cy Is treated as a gntingent a55et.
I-PROBONO NOTES TO THE ANANCIAL STATEMENTS {CONTINUEDI FOR THE YEAR ENDED30APRIL 2025 Aecountlnl polkl•s IConllnu•dl Donated servlces and faclllties ore measured at the open morket equlvalent for the benefit that the charlty has recefved. 1.5 Exp•ndltuv• Expenditure Is reco8nlsed once there Is • le801 or constructive obll8otion to transfer econornk befit to thlrd party. It IS Probable that a transfer of tconomlt benefits wlll bè rqulrtd In settlement, andthè arnount of the obllgatlon can be measured rellably. Expendlture Is classffied by aCtivY. The costs of each activlty are made up of the totsl of dlreEt CQ5ts and shared cos15, Includlng support C05t5 Involved In undertaklng eoch activlty. Dlrect costs attrlbutalle to slngle atdvlty ar• allcKatèd dlrtctly to that xtlvlty. Shared tosts whlch contTilyJte to MO thanone activlty and 5UPPOrt costs whlth are not attrlbutable to a slngle a¢vItY are apportioned between those actpiltses on basls conslstent wlth the use of resource5. Central stsff costs are Jllocated gn the b451s of time Spent, and depreclation char8es are allocated on the porfon of the asset's Use. Support costs are those costs Incurred dlrectly In support of experKllture on the objects of the companv. Governance costs are those Incurred In connection wlth admlnlstration of the company and compllance wlth con5titutlonal Jnd 5tstutory requlrernent5. Charltablè advlttes Ind Govemantè costs ar costs Inturrèd on the cornpany's operations. Includhg support costs and costs relatlng to the ¥overnance of the ¢omp4ny apportirffied to ¢hartt4ble ¥tivlties Grants payable are charged In the year when the offer Is made except In those cases where the offff Is ct)fidltton•l, such grants belng recognlsed as expendlture when the condltlons athchlng are fulfilled. Grants offered sublttt to tondlilons whlch have not been met at the year end are noted as 4 commltment, but not tcrued as eyndlture 1.6 Fln•Nl•l Instwm•nts The charlty has elected to appty th provlslons of Secdon 11 'Baslt Fonanelal Instrumen and Sectlon 12 'Other Finand•l Instruments Issue5, of FRS 102 to all of Itsfinantlal Instruments. Flnanchl Instruments are recognlsed In the charbty's balance $heet when the chartty be¢ome5 party to the contrnctual pn>vlslons of the Instrument. Flnanclal assets and Ilabillties are oflset. wlth the net amounts presented In the financlal statements. when there Is a legally enforceable rlght to set off the recognlsed amounts and there Is an Intention tosettle on a net basls or to reallse the asset and settle the liabiltty simultaneously. 8qsicfinLYnciolossets Baslc flnanclal assets. whlch Include debtots and cash and bank balances, are Inlttally measured transaction prlce Includlng transaction Costs and a subsequently carTled at amorbsed c95t using the effective Interest method unless the arrangement constitutes a financing transaction, where the transaction 15 measured at the present value of the future receipts discounted at a market rate of Interest. Flnanclal assets classffied as rcelvable wlthln one year are not amortised. 10-
I-PROBONO NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDE030APRIL 2025 Attsuntlng pollel•s ICortlnu•dl Boslcllnanclolllobllltles Baslc finantlal Ilablllties, Includlng credltors and bank loans are Initial recognlsed at transacfjon pri unless the arrangement tonstitutes a fiMncin8 transaction, where the debt Instrument is measured at the prEsent vjlue of the future payments discounted at o market rnte of Interest. Flnanclal Ilablllties clbsslfied as payable thln one yeJr ire not arnortised, Debt Instruments are subsequen¥ carrled at amord5ed cosl uslng the effedive Interest rate rnethod. Trade credltor5 4Te obllgjtlons to for good5 or 5ervlces that have been acqulred In the ordlnvy course of operations from supplIe. Amounts payable are classlthed as current Ilablllties If payment15 due wlthln one year or less. If not. they are presented as nortrcurrent liabllities. Trade creditors are Tecognlsed InIallY at transaction pdce and subsequently measured at amortised cost USI the effective Interest method, Der•coynlllon olflnandal Ilolrflllles Flnanclol Ilablllties are derecognised when the cha15 contractual obll8Jtlons explre or are d15charyed of cancelled. Don•tloni •nd l•pcl•s Unr•rtrf¢t•d R•strld•d nds lunds Totsl Unrestrlcted Reslrlcted funds fvnds neral 2024 Total 2025 2025 2025 2024 2024 Donatfjons and gffts Grants Donated 8oods and servlce5 16.086 9,053 74,251 25,139 80.651 53,066 1.284 53.066 286.768 285,484 IiS.LXJO 115.(KKI 102.486 83,3C4 185,790 169,350 285,484 454,834 Donaon$ wds Jnd servlc The Company received dona05 In klnd from Fleldfisher LLP for pmgrnmme and admlnlstratwe support In the form of the use of office, le8al servlces and secondment of stsff. The estimated value of these benefits was £119,37012024: E115,CMX)I.
PROBONO NOTES TO THE HNANCIAL STATEMENTS ICONTINUEO) FOR 7HE YEAREN1)30ApRIl 2025 Exp•ndltur• on th•rhbl• •¢dvftl•B 2025 2024 Consultsncy fees Travel and subsbtence Staff Costs RÈnt Professlonal fees Events, conferences and outreach work Donated part-time staff members, office space professlonal seNlces and r•sources and equlpment Equlpment Hlre Exch•n8e nte varlance Insurance Mlscellaneous empenses Mobllè charges Bank charges Books and prlntln8 Webslte and computer costs Advertlslng 242,581 22,063 9.154 5,920 65,933 96,612 187,874 25,381 17.824 1,338 8,335 9,520 115,C 4,461 168 26 155 678 173 16 2,299 42 27 3,601 1,130 24,() 2,527 557,991 368,995 sharn ofsupport•nd prnanc• calts If•• not• 41 Support Governance 109,948 2,848 104,115 2,250 670,787 475.360 AMb711 by fund Unre5trlctd fiJnds- genernl Re5trlcted funds 218,799 451,988 214,583 260,777 670,787 475,360 12-
I.PROBONO NOTES TOTHE HNANCIAL STATEMEIITS ICONTINUEDI FOR ThE YEAR ENDE030APRIL 2025 Support Support Gov•rn4tt• costs 20255upport costs Governance costs 224 Rent Bank ch•rges Accountanry fees Staff costs Travel and Accomodatlon PTlntin8 and Book5 Internet Mlstellaneous costs Subscrlpts'ons and software Profe551onal fees Lpon Interest paid 9,468 4,501 9,174 71,807 6.668 9,468 4,501 9,174 71,807 6,668 3,299 2,884 8,971 70,751 7,657 591 15 126 3,299 2,884 8,971 70,751 7,657 591 15 126 315 315 7,895 iii 7,895 iii 7,823 7,823 34 34 Independent exarnlnation fees 2,250 2,250 iC8.948 2.848 112,796 104.115 2.250 106,365 Anafy5ed betren Charltable actbvRies 109,948 2,848 112,796 104,115 2,250 106,365 Governènté eosts Intludes payments to thè Indepond•nt emamlners of Q,848 12024 - É2,2501 for Indepèndènt examlnatlon f*e& N•t mov•m•rt In funds 2015 2024 Th• net movèment In fijnds Is stated after tharglng/ltredl¥ngl.' Fees pryable for the Independent examlnation of the charttvs flnanclal statsments 2,848 2,250 Truste None of the tTUStees lor any persons connected wlth them) recelved ary rernuneration or benefits fr¢yn the charlty durtn8 the year. 13-
I-PROgONO NOTES TO THE FINANCIAL STATEMENTS ICCIYTINUEDI FOA 7XE YÉARÉAIDE030APRIL 2025 Emplo•$ Thè aver•ge monthly number of èmployees during the year was., 2025 Number 2024 Numb•r The nurnber of employee$ whose ahnual remuner•tion wa5 more than £60,IXKJ Is as follo.. 2025 Numb•i 2024 muMr Between £70,Cf)I to £80,C R8rnun•rntlon of kny fflBn•ym•nt p•nonn•l The remunerntlon of key m•M8*rnent personnel was Os follow5,' 2025 2024 Agtrèg•tè compènsatlon 72,225 74,2SO y•tlon The thidty Is exempt from tax•0 on Its advltles because all Its Incomels 4pplled for chorltable purposes. D•btorn 2025 2024 Amounts f4111ng du• wlthln on• y••r: Other debtors Prepayment5 17,526 3,656 720 2,527 21,182 3.247 14-
I-PROBONO NOTES TOTHE HNANCIALSTATEMEiifs {CONTINUEDI FOR 7HE YEAREN1?3oApftIL 2025 10 Crlt0. amwrts l•llln¢ du• wlthln OM par 2025 2024 Other tbxation and soclal securlty Trade credltor5 Other credltor5 Accruals 2,263 8,549 4,537 22,687 2,472 720 4,219 11.1 38,036 18.511 15-
I
pRION0 NOTES TO THE FINANCIAL STATEMENTS IC(hwnNUEDI Foft TrIE Y£4R ENDED30APRIL2025 IZ Unrestrlrted lunds The unrestrtcted funds of the chrlty comprlse the unexpended balances of don)t6ons and grants whlch are rt subject to specific conditions by donors and grantors as to how they may be used. These Include deslgnated funds which have been set aside out of unrestrkted fijnds by the trustees forspedfic purposes. At l May 2024 IOrnI r•soubf•g •xpend•d TrnMf•n At 30 Awll 2Q5 Deslgnated- LGBTQ+ General funds 14,510 87,976 14,510 12.9331 145,309 1218,PJ91 117,4191 145,309 102,486 1218,7991 117,4191 11,577 Pr•v10 r. At l M•y 2023 Ibxomlni R•souKtt Tran At 30 Aprll 2024 General fund5 206,391 169,350 1214.5831 15,8511 145,307 Desl8nat•d funds comprlse of • fitnd, that Isdlrectly attrlbutsbl* for the charitsble Jctlvltle5 as below.. LG&TQ+- To Support and promote LGBT+ Cornrnunrtles In Asl 13 An•lsyli of Mt aAMts b•t¥M•n fun& UN•rtrl¢tsd R•rtrl¢t funds fvnds 2025 2025 T¢)t•l 2025 At 30 Aprll 2025: Current assetsllllablllttesl 11,577 I,966 202,543 11,577 I.966 202,543 18-
PROBONO NOTES TOTHE HNANCIALSTATEMENTS ICONTIMUEDI FOR THE YEIRENDED30APRII 2025 13 Aty1¥Of n* •ss•ts b•tw•en fvndj Icontlnuedl funds 2024 ndi 2024 2024 At 30 Aprll 2024: Current a$set5/lliablllllesl 145,307 542,233 687,540 145,307 542,233 687,$40 14 R•l•t•d yrtytrnM•ctlo There were no dlsclosable related pbrty transacvons durlnB the year12024- non•l. 19-