CFOR
TRUSTEES’ REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
Charity No: 1148661 Company Registration No: 06302212
CFOR
UNAUDITED FINANCIAL STATEMENTS
YEAR ENDED 30 JUNE 2025
| CONTENTS | PAGE |
|---|---|
| General information | 2 |
| Introductory words | 3-4 |
| Trustees’ Annual Report | 5-16 |
| Responsibilities of the Trustees | 17 |
| Independent Examiner’s report to the members | 18 |
| Statement of Financial Activities | 19 |
| Balance Sheet | 20 |
| Notes to the financial statements | 21-26 |
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GENERAL INFORMATION
Registered charity name CFOR Charity number 1148661 Company registration number 06302212 Principal & registered office address 27 Old Gloucester Street London WC1N 3AX Trustees Arlene Audergon Petrus Stoop Nicholas Totton Sharon Kennet Company secretary Sharon Kennet S K Punia Accountants LLP Accountant 28-42 Clements Road Ilford, London IG1 1BA Independent examiner Surinder Singh FCCA|MAAT| BSc Honors S K Punia Accountants LLP 28-42 Clements Road Ilford, London IG1 1BA Bankers HSBC 25 Islington High Street; Angel; Islington London N1 9LJ
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Introductory words Arlene Audergon, Co-Founder and Director of CFOR
In our annual report, we describe our activities in some detail, but I’d like to say a few words about why we do this work, and its significance for these times.
Most of us are struggling, hour by hour, to even keep up with what’s happening in our world and are feeling the horror of violence. You might not even feel surprised anymore, yet are dumbfounded by a returning, accelerating, worldview - whoever is bigger and stronger dominates, violating international law and our human dignity.
Our work has always focused on how communities are swept up and impacted by historic cycles of violent conflict. And how facilitated community interactions can make a difference for community recovery, reconciliation and prevention of future violence.
For ten years now, together with our Partner organisation in Rwanda, we’ve been facilitating forums among perpetrators and survivors of the Genocide against Tutsi, and training facilitators. Survivors, perpetrators, and offspring of survivors and perpetrators grapple with how this happened, and they are passionate about wanting to contribute to reconciliation and prevention of future violence.
Perpetrators speak about how they were at first troubled by how their neighbours were dehumanized, called ‘cockroaches’. Then, how they anyway followed the Authorities, and with a feeling of belonging to their group, committed unspeakable violence. And look to the history of the appalling Belgian and German colonization in the region, bringing racist constructions, exacerbating divisions between Hutu and Tutsis, leading to the genocide decades later.
In the Balkans, where we facilitated forums for many years, I recall how a participant described the accelerating moments before war, as the field was rapidly polarizing. She wanted to reach out to her friend of the ‘other’ ethnicity who had to flee… but she didn’t… because what would her mother and sister say? Multiply these difficult moments by the thousands, to get a sense of how we all fall into the divisiveness of our times.
But, just as we all take part in the divisiveness leading to violent conflict, we also play a part in recovery, and prevention. I often recall a transformative session when participants from opposing ‘sides’ of the war in Croatia, worked deeply with their questions of accountability and community-wide trauma, finding a way to move forward together. Time skipped a beat as a woman said, “Can we dare to dream what could have happened if we had these forums before the war?”
This ‘dream’ calls for a radical change of worldview about what is possible, throughout society, and in the fields of peacebuilding and genocide prevention. And making the dream real means developing opportunities to gather, with skilled facilitators.
As a very small organisation, we have the privilege to hear directly about the impact of our work, Participants repeatedly say they would never have believed this could be possible. In
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Rwanda, ten years on, participants describe how witnessing what is possible brought the kind of change to your heart that stays with you, and this has brought continuity and sustainability to our programmes. National and local authorities, who also attended these events, speak of its profound impact, and how perpetrators and survivors now work together in teams to facilitate within their communities.
In the Ukraine, we have been struck by the extraordinary dedication to study and practice in the midst of war and exhaustion. The trainees, each personally impacted by the war, say that it means the world to be able to meet and cultivate their skills, to both facilitate their own traumatic experiences and to facilitate the immense need in their communities.
As we orient to the coming year, we will continue to focus on facilitator training and the reach of our programmes, in Rwanda, (a new programme for 50 community facilitators), in Ukraine (a new programme for professional facilitators gathering to work on difficult cases), and in the UK, a two-year modular course ‘Facilitating our Future’ for dedicated trainees and professionals in the UK and Europe),
Our main priority for the year, however, and perhaps for the coming ten years, will be to contribute this ‘what if we had done this before the war’ dream to the field of peacebuilding and genocide prevention. This will include interviews, research, film and articles.
In these times, I think it’s natural to get hypnotized, normalizing war, and feeling a scarcity of hope, or interest in the possibility that any of us can make a difference at a community level. But, there might just be a silver-lining, as these conversations increasingly appear at our mainstream tables.
Remember the story, ‘The Emperor’s new Clothes’. A King asked for yet another extravagant garment. The tailors began to weave, using invisible thread, telling the King that only stupid people can’t see it. So, when the garment was ready, the King was dressed and paraded through town. Everyone just went along with it, until one child shouts out ‘The Emperor’s got no clothes. He’s wearing nothing at all! ‘
Thanks to everyone who shares our interest in community awareness, for peacebuilding and violence prevention, and for the work you do!
Arlene Audergon March 17, 2026
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TRUSTEES’ ANNUAL REPORT
YEAR ENDED 30 JUNE 2025
The trustees, who are also the directors for the purposes of company law (referred to as trustees throughout), present their report and the unaudited financial statements of the company (referred to as the Charity throughout) for the year ended 30 June 2025.
REFERENCE AND ADMINISTRATIVE DETAILS
Reference and administrative details are shown in the schedule of general information on page 2 of the financial statements.
THE TRUSTEES
The trustees who served the charity during the year are shown on page 2.
OBJECTIVES, OVERVIEW AND PUBLIC BENEFIT
CFOR’s work supports awareness of diversity, and promotes conflict resolution by way of providing facilitation, and by way of training facilitators within organisations and communities. We support participants in our programmes to facilitate awareness and interactions around community tensions, and to grapple with and resolve conflicts and complex issues for the public benefit.
This includes communities in post-conflict zones, or with a legacy of injustice, torn apart by historic divisiveness, and who are struggling with issues of accountability and community-wide trauma. By bringing awareness into our interactions, communities learn how we get polarised, how such polarisations persist, and how we might work to prevent the replay of suffering.
Forum coordination and facilitation
CFOR works in partnership with local organisations in order to gather together diverse groups, often from opposing sides of controversial issues or violent conflict, and from different sectors – grassroots, non-governmental civil society organisations, business, international organisations and government. We facilitate diverse groups with special methods that make it possible to address just those sensitive points where people normally back away or where conflict gets inflamed or escalates. If facilitated, these spots can become doorways to deeper understanding, so that people can cooperate in finding pathways forward.
Our facilitation and training activities during the period July 1 2024 – June 30 2025 were in the UK, Ukraine, Rwanda, and Japan.
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Documentation
In addition to working directly with communities that are rebuilding after violent conflict or past injustice, our interest is in researching, documenting and sharing our experiences within the field of peace-building and genocide prevention, by way of written articles and films, in order to contribute to a larger conversation about the potential contribution of facilitated community interactions, and the importance of personal and community awareness, for grappling with history, and creating our future.
Public Benefit
CFOR has complied with our duty to follow the Charity Commission’s guidance on public benefit. Activities in our programmes provide benefit to those who attend the events, as well as the people that they go on to impact in their organisations and communities. Participants are impacted directly, and go on to support diversity awareness, conflict resolution, social inclusion and relief from suffering.
ORGANISATIONAL STRUCTURE, FUNDING, RISK ASSESSMENT, SAFEGUARDING AND FINANCIALREVIEW
CFOR was registered as a Charity in August 2012, and it has been a Company Limited by Guarantee since 2007.
CFOR Trustees and Company Secretary
CFOR’s Trustees serve as advisors. Trustees are selected because of their expertise, experience, wisdom and affinity with CFOR’s purpose. They bring skills, knowledge and a connection to networks and resources in related fields, including human rights, law, advocacy for asylum seekers and refugees, diversity awareness and higher education, psychotherapy, and the link between psychology and social action. CFOR’s programmes are directed and managed by co-founder Arlene Audergon.
Funding and sustainability
CFOR receives donations from grants and from private donors for our programmes.
We continue to actively seek core-funding and project funding from donors with an affinity to our values and goals, so that we will be able to develop and sustain our programmes.
Past conflict resolution projects in the Balkans were carried out in partnershipwith Udruga Mi and the UNHCR United Nations High Commissioner for Refugees, and were supported by the governments of Denmark, Netherlands, Norway, Belgium and Spain, as well as the Millennium Fund and the European Instrumentfor Democracy and Human Rights. In the early days of our post-conflict and community recovery projects, we also received support from the Open Society and the Threshold
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Foundation. Over the years, we have also received several grants forour work from the British government and the European Union, EACEA, Europe for Citizens, and Grundtvig. These were project grants for event coordination and administration, facilitation and training, as well as costs for venue and participant travel.
It feels important to mention that, while we have received a number of project grants over the years, we had limited financial support for our operational expenses.
In June 2020, we received a substantial donation from a donor, to support our operating costs and to continue our current programmes, as well as to develop our future programmes and projects, and fund-raising strategy.
Risk Assessment
Risk assessments are undertaken as a part of project management for individual events and projects. CFOR is in close communication with our Partner organisations and monitors all activities and financial transactions. We work only with Partners with whom we share common values and aims, and with whom we have close working relationships and regular team meetings, and who have the organizational capacity, and local monitoring needed to be able to cooperate in implementing our activities. CFOR Trustees assess risks related to activities and finances, ensuring that processes of monitoring are in place, implemented, reviewed and updated, such that the finances are transparent. Our accountant is Surinder Singh.
Safeguarding
CFOR is committed to safeguarding the wellbeing of all participants, staff, and partners in our work. Our safeguarding approach is tailored to the specific needs of each project, developed in close collaboration with our partner organizations on the ground.
We work only with partners with whom we share common values and close working relationships. Our partners have networks of contacts including local and national authorities and emergency services, which we are made aware of in preparation for our events. For example, in Rwanda, local authorities have clarity about our activities and established systems for participant care. In Ukraine, our partners monitor safety conditions and have protocols for working in a conflict zone.
In our UK-based training, all facilitators are trained and accredited practitioners with regular supervision. We maintain contact with participants about their individual needs and coordinate with venues regarding any specific requirements. Training to facilitate in difficult and polarised situations involves learning to work with one's own and others' emotions. While care is taken in the training environment, participants are made aware of their personal responsibility in having support systems in place.
All CFOR staff and facilitators are expected to treat participants with respect and
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dignity, maintain appropriate professional boundaries, and create safe, inclusive environments. Risk assessments are undertaken for all projects, and safeguarding concerns can be reported to the CFOR Director or Trustees.
Placements and Volunteer positions
During the financial year 2024-25, CFOR has focused on continuing to develop our longterm programmes, as well as programmes and projects that grew out of the ‘Far in Far out’ Programme. We were also mentoring and supporting Project leaders.
We have decided to complement these activities with increased social media activity to gain more visibility for dissemination of the learning, as well as to attract potential donors for these programmes.
Therefore, we paused offering placements, and instead asked our long-term intern Taaiba to continue to consult us in regards to social media and fundraising.
Both Taaiba and Tajana started as interns at CFOR and stayed with us for years, so we appreciate and value these positions, and hope that we will able to resume offering placements and volunteer positions in the future.
Team Developments
Tajana Vlaisavljevic (M.Phil. in International Peace Studies, MA in Pedagogy and M.Ed. in Croatian language and literature), is working as CFOR’s Peace-building Programme Coordinator. She has been working with CFOR since 2017, and she has been in her current role since 2019. She coordinates CFOR`s training courses and programmes both in the UK and abroad.
Taaiba Khawaya consults with CFOR around social media, fundraising and research.
Surinder Singh continues to be our accountant.
Financial Review
At the end of the year, the charity’s reserves were £269,661. The year-end balance is mainly due to the receipt of a donation of just over £800,000 in 2020. This grant provided much needed financial security and enables the charity to continue to pursue its charitable objectives, while we are orienting towards continued fundraising as well as offering training courses that bring in modest income as well.
At just this moment when many Charities and Non-Profit organisations are meeting existential hardships, we are very much in need of finding financial support. We are reaching out within our own networks, and researching and connecting to useful online Philanthropy platforms, in search of independent Philanthropists or Foundations who are in alignment with our purpose.
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PROGRAMME ACTIVITIES July 2024 – June 2025
During this financial year, we have focused on the longer-term programme in Ukraine, that grew out of FIFO projects, our long-term programme in Rwanda which started in 2016, and the new 2-year facilitation training course ‘Facilitating our Future’ in the UK. We are also still supporting the ‘Seanchaí’ Project, that that grew out of CFOR’s FIFO programme, by helping to apply for grants and offering mentor sessions.
We returned our focus towards facilitation training activities, with new training courses in the UK and Ukraine underway, and we were planning and organising to continue this approach in our long-term programme in Rwanda.
We have also continued our collaboration with the Processwork Institute in Japan.
We continued our fundraising through Just Giving, Global Giving and our PayPal page for donations, as well as through our outreach via newsletters and social media.
We describe all of this in more details in the sections below, which cover the period July 2024 - June 2025, where we also mention our planning for future activities during this time.
I. Facilitating our Future: Two-year facilitation training course in the UK, 2025-26
We were very happy to be continuing our facilitation training in the UK, with a new two-year training Programme.
The course is led by Arlene Audergon, Anup Karia, Gill Emslie and Andy Smith, and coordinated by CFOR, in cooperation also with Processwork UK for the Intensive course, which is integral to the programme.
We envisioned the training to be a feast of learning and practice for professional and trainee facilitators, coming back again and again to the intrinsic link between our inner awareness practice and facilitating within organisations and community.
We are presenting both the basic and advanced theory and practical methodology of Processwork and Worldwork. There are opportunities for vital inner reflection, honing our practice and skills through working together in small groups and in the large group and case supervision and mentoring.
The course is currently in its 2[nd] year, and some participants are already exploring the possibility to continue their studies by enrolling in Processwork UK Diploma programme.
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II. Facilitating our Future training course in Ukraine
When the war started in Ukraine, Boris Sopko and Neus Andreu Monsech together with other colleagues responded to support students and colleagues there. Then, with support from CFOR’s FIFO (Far in Far out) Programme, covering expenses and offering mentoring, Boris and Neus coordinated and facilitated a 5-day Intensive Seminar. This was in August 2022, and it meant the world to people to be able to gather and meet in person in a lovely and safe retreat centre during the war.
Our work continued with a new training programme in Ukraine that has grown out of collaboration with Neus and Boris, the Process Work Institute in Ukraine, and CFOR. The programme started in September 2024. It included in-person Intensives, and online courses and study, throughout the year. It was led by Arlene Audergon, Anup Karia, Neus Andreu Monsech and Boris Sopko.
The course focused on skill training and practice in facilitating groups and communities, using Processwork and Worldwork skills. It was aimed at supporting Ukraine facilitators who are themselves grappling with the impact of war, as they focused on skill development for their community work, and understanding the interplay of personal, relational and community processes. This includes working with dynamics of community trauma, and facilitating polarisations and diversity in community.
Participants
The course was for 50 participants interested in learning skills for facilitating, to support their personal awareness, and their professional work in a range of fields – including working in psychological, social, and community sectors.
Purpose of the course
Our purpose was to share a sense of community, and to share facilitation methods that are useful in these times of war, personal hardship, and for leadership and work in community. Processwork and Worldwork methods support us in working with dynamics of personal and community trauma, to transform polarized conflict, and discover the wisdom of community.
The feedback we received about the training was immensely positive, and we have immediately received a request to continue this type of training work. At the time of the writing of this Report, a new training in Ukraine has been prepared and is starting next month.
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III. Rwanda
In Rwanda, our successful collaboration with GER continues, with Innocent Musore, director of GER, and Gimu Ntayoberwa Shyikiro, facilitating forums, and collaborating closely with local and national authorities, who say that our work is making a profound impact on essential reconciliation processes.
Facilitation is strongly needed in communities dealing with the impact of perpetrators coming out of prison and meeting survivors, and youth grappling with conflicts among themselves, as offspring of perpetrators and survivors, or born from rape. Young people are passionate about wanting to make a difference to the reconciliation process, and to prevent future violence.
In addition to training facilitators to be able to support their communities in Rwanda, we are being asked to share these experiences beyond Rwanda.
At the moment of writing this Report, we are celebrating 10 years of the programme, and we are exploring new ways to research, record, showcase, and share our experience and learning, in addition to our existing articles and films. Together with GER, Rwanda, we want to contribute to the wider field of peacebuilding and genocide prevention, by demonstrating the role of community facilitation in processes of healing, and prevention of future cycles of violence.
During the year, Innocent has been continuing our forum work, focusing on the role of youth in community reconciliation and violence prevention. Gimu has been particularly focusing on bringing awareness to gender issues in addressing reconciliation issues, and preventing violence.
Innocent, Gimu and Arlene have also been bringing their experiences and learning from Rwanda to other countries. During 2023, 2024, and 2025, our colleagues Hiroko Sano and Kanae Kuwahara of the Japan Process Work Center, invited each of them to lead online course sessions focusing on the application of Worldwork facilitation to issues of accountability and healing collective trauma. To prepare, we made a Japanese subtitled version of our film ‘Perpetrators and Youth’, and Hiroko and Kanae also interviewed Innocent and Gimu. The trainees and facilitators in Japan were deeply touched by the sessions and heartfelt in their welcome to us.
In 2024, Innocent was also a presenter at Healing Intergenerational Trauma in Rwanda - Lessons 30 years on . This online seminar was held on April 2024, and it was organised by Australia and New Zealand Process Oriented Psychology.
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In December 2024, GER hosted a group of 15 women peacebuilders from Somalia, working with the Berghof Foundation from Germany. The aim of their visit was to learn about supporting reconciliation activities in Rwanda, and about our projects and programmes, ongoing since 2016.
GER and CFOR are also being called to consider how the kind of work we have been doing could be useful in Uganda, Burundi, and also Sudan.
We are grateful and happy that this work continues to spread across borders, in the spirit of connecting to one another and sharing the learning we all need.
CFOR-GER with women peacebuilders from Somalia
During the Commemoration of 1994 Genocide against the Tutsi in Rwanda, we have made contact and organised a consultative meeting with community leaders. The meeting was held on April 4, 2025 at Centre Christus-Remera, with 55 participants, and the aim was to discuss the role of everyone to support reconciliation and resilience in Rwanda in 6 districts (Ruhango, Gasabo, Musanze, Rwamagana, Kicukiro and Bugesera), and their role during Kwibuka#31, the Commemoration of the 1994 Genocide against the Tutsi.
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Participants of the meeting on April 4, 2025
Participants included youth, women, religious leaders, local authorities and stakeholder’s representatives.
The discussions in the meeting focused on the continued presence of ideological discrimination and its impact on survivors of the 1994 Genocide against the Tutsi, as well as the ongoing trauma experienced during the commemoration period, especially among youth.
Participants highlighted the need to facilitate interactions with convicts who have completed genocide-related sentences in their communities.
During the meeting, one of the perpetrators (Christophe), who participated in the Genocide against the Tutsi, provided insights into his journey and reintegration, pointing out that participating in this kind of interactive dialogue helped him to overcome his fear, and he opened up and shared about his role in the Genocide. After the dialogue organised by GER and CFOR, he also disclosed the location of a mass grave, with the remains of the person that he had killed, so they could be buried in honour.
Theophile, a genocide survivor, said that she had a deep fear of genocide perpetrators and initially refused to attend GER-CFOR forums. After encouragement from past attendees, she finally decided to participate, and she was surprised to witness genuine remorse, accountability, and requests for forgiveness from perpetrators. This helped her process her trauma, and build relationships with people she once feared.
The participants further recommended that GER and CFOR continue to work with youth on intergenerational trauma through facilitated deep dialogues, to heal the past and build the future, as present and future leaders.
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Discussions at the meeting on April 4, 2025
As Innocent and Gimu continue the work in communities, we at CFOR were orienting and discussing how to best support their work going forward. This is where the idea of an online training format as a continuation and expansion of our previous training came into shape. Innocent, Gimu and Arlene will be joined by Anup Karia, a CFOR mentor, skilled facilitator and trainer. They will be working as a team, Innocent and Gimu on the ground, with 50 participants, and Anup and Arlene online.
We already have an established team that we have been working with for years (trainers, coordinators, interpreters, filmmakers…), and we are happy to be gathering again to deliver this training starting in May 2026. We were also happy to hear that some of the participants of our earliest Forums and training will be joining, along with new participants, and we are looking forward to share more about how this unfolded in our next Report.
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IV. Japan Study Exchange
As mentioned, Innocent, Gimu and Arlene have also been bringing their experiences and learning from Rwanda to other countries. During 2023, 2024 and 2025, our colleagues Hiroko Sano and Kanae Kuwahara of the Japan Process Work Center, invited each of them to lead online course sessions focusing on the application of Worldwork facilitation to issues of accountability and healing collective trauma.
To prepare, we made a Japanese subtitled version of our films ‘Perpetrators and Youth’ and ‘Patrick – interview’, and Hiroko and Kanae also interviewed Innocent and Gimu.
In 2023, Hiroko and Kanae arranged to conduct an interview with Innocent, and invited Innocent to lead a class in Japan (online). He told the course participants about the 5 large community Forums we facilitated in Rwanda, between 2016 and 2018 and the ongoing reconciliation work GER is doing among youth in Rwanda, in cooperation with CFOR. He also talked about how their small NGO, GER, supports the National Reconciliation processes and cooperates with local authorities in 6 Districts.
Hiroko and Kanae also invited Arlene to lead a further online class in Japan, to discuss worldwork skills, and her experiences working in Rwanda and other post-conflict zones, in dealing with dynamics of community-wide trauma and issues of accountability. During these classes, there was a great sense of excitement for learning, and developing as facilitators. The participants were very warm-hearted and welcoming, and the time together a pleasure.
The courses represented an opportunity for in-depth sharing of our learning across countries and cultures, which is one of our key goals.
In 2024, Hiroko and Kanae interviewed Gimu Shykiro to learn more about his life, work and his project Rwanda Youth – Gender Awareness, Reconciliation and Violence Prevention, which was one of the projects in CFOR’s FIFO programme.
As a part of the Japan Processwork Center 2024 classes, Gimu, Innocent and Arlene each held individual seminars, The underlying themes of these seminars were accountability and healing collective trauma, and Arlene returned to these classes in 2025 as well.
These conversations are continuously supported by our long-time wonderful interpreter Denyse Umuneza.
Once again, the response of participants was both touching and motivating for continuing this kind of work, and exchange of experiences and learning.
At the time of writing this Report, Arlene is in contact with Hiroko and Kanae about their ongoing work, training facilitators. They have also asked Arlene’s and CFOR’s guidance as they plan for a conference and Forum in Hiroshima, devoted to Japan grappling with its collective trauma, both from the horror of Hiroshima and Nagasaki, and from its historic role as a perpetrator of violence in the region.
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SOCIAL MEDIA
As we have written in previous reports, the purpose of our social media channels is to promote the notion that individual and collective awareness is needed, to grapple with history and create our future. Our purpose is not to advertise, and is not to escalate or add to the volume.
We posted about some of our events and fund-raising and are finding our way to add to a spirit of connection, meaning, and engagement, and the need for facilitation to decrease polarisations and find pathways forward in these increasingly difficult times.
During this time, with the help and support from Taaiba, we have been returning to social media. We have been posting to our Facebook, Instagram, LinkedIn and X pages, as well as sending out news and updates via our Newsletter.
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RESPONSIBILITIES OF THE TRUSTEES
FOR THE YEAR ENDED 30 JUNE 2025
The trustees (who are also the directors of CFOR for the purposes of Company Law) are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and regulations.
Company Law requires the trustees to prepare financial statements for each financial year. Under that law the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and the income and expenditure of the charitable company for that year.
In preparing these financial statements, the trustees are required to:
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select suitable accounting policies and apply them consistently;
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observe the methods and principles in the Charities SORP
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make judgements and estimates that are reasonable and prudent;
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state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.
The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company’s transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and which enable them to ensure that the financial statements comply with the Companies Act 2006. They are responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
INDEPENDENT EXAMINATION
Surinder Singh FCCA of S K Punia Accountants LLP will be considered for re-appointment at the next trustees’meeting as independent examiner for the ensuing year.
Signed on behalf of the trustees
……………………………………..
Date 26/03/2026
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INDEPENDENT EXAMINER’S REPORT TO THE MEMBERS OF CFOR
FOR THE YEAR ENDED 30 JUNE 2025
I report on the accounts of the Charity for the year ended 30 June 2025, which are set out in pages 5 - 20.
RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER
The trustees (who are also the directors of CFOR for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed
Having satisfied myself that the company is not subject to audit under company law and is eligible for independent examination it is my responsibility to:
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examine the accounts under section 145 of the 2011 Act;
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to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
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to state whether particular matters have come to my attention.
BASIS OF INDEPENDENT EXAMINER’S REPORT
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the company and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and the seeking of explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is expressed as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the next statement.
INDEPENDENT EXAMINER’S STATEMENT
In connection with my examination, no matter has come to my attention:
(1) which gives me reasonable cause to believe that, in any material respect, the requirements:
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to keep accounting records in accordance with section 386 of the Companies Act 2006; and
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to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 386 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities
have not been met; or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Surinder Singh
~~………………………………~~ Surinder Singh (Mar 27, 2026 06:20:28 GMT) ………………
Surinder Singh FCCA| MAAT| BSc Honors 27/03/2026 Date…………………..
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STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 JUNE 2025
| Notes Income from: Donations and legacies 2 Charitable activities 3 Investments 4 Total income Expenditure on: Raising funds Charitable activities 5 Total expenditure Net income / -expenditure Transfers between funds Net movement in funds Reconciliation of funds: Total funds brought forwards Total funds carried forward |
Unrestricted Funds Total 2025 Total 2024 £ £ £ 1,477 1,477 2,500 65,974 65,974 791 5,852 5,852 8,087 |
|---|---|
| 73,303 73,303 11,379 |
|
| - - - 170,008 170,008 119,901 |
|
| 170,008 170,008 119,901 |
|
| - 96,706 - 96,706 - 108,523 - - |
|
| - 96,706 - 96,706 - 108,523 |
|
| 366,367 366,367 474,890 |
|
| 269,661 269,661 366,367 |
The Statement of Financial Activities includes all gains and losses in the year and therefore a statement of total recognised gains and losses has not been prepared.
All of the above amounts relate to continuing activities.
All funds are unrestricted.
The notes on pages 21 to 26 form part of these financial statements.
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BALANCE SHEET
AS AT 30 JUNE 2025 COMPANY NUMBER 06302212
| Notes CURRENT ASSETS Debtors Cash at bank CREDITORS:Amounts falling due within one year 9 NET CURRENT ASSETS CREDITORS:Amounts falling due after more than one year NET LIABILITIES FUNDS INCOME FUNDS Unrestricted Income funds 10 TOTAL INCOME FUNDS |
2025 £ £ - 280,678 280,678 - 11,017 269,661 - 269,661 269,661 269,661 |
2024 £ £ - 375,981 375,981 - 9,614 366,367 - 366,367 366,367 366,367 |
2024 £ £ - 375,981 375,981 - 9,614 366,367 - 366,367 366,367 366,367 |
|---|---|---|---|
| 366,367 | |||
| 366,367 |
For the year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Trustees responsibilities:
-
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
-
The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime.
These financial statements were approved by the members of the committee and authorised for issue on 26/03/2026 and are signed on their behalf by
Arlene Audergon, Trustee
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CFOR
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 30 JUNE 2025
1. ACCOUNTING POLICIES
Basis of accounting
The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value except for certain investment assets, which are shown at market value as set out below, and in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (‘FRS102’), Statement of Recommended Practice: Accounting and Reporting by Charities (Revised 2019) applicable to charities preparing their accounts in accordance with FRS102 (‘Charities SORP (FRS102)’), the Charities Act 2011, and the Companies Act 2006.
The charity constitutes a public benefit entity as defined by FRS 102.
The trustees consider that there are no material uncertainties about the charity’s ability to continue as a going concern.
The Trustees have taken advantage of the option outlined in Update Bulletin 1 which does not require charities not meeting the definition of “larger” to present a cash flow statement in accordance with amendments to FRS102.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
Income
All incoming resources are included in the statement of financial activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
Voluntary income is received by way of grants donations and gifts and is included in full in the Statement of Financial Activities when receivable. Grants, where entitlement is not conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.
Fixed assets
Fixed assets (excluding investments) are stated at cost less accumulated depreciation. The costs of minor additions or those costing below £1,000 are not capitalised.
Depreciation
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:
Equipment – 25% on cost
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CFOR
NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025
Expenditure
Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Expenditure represents amounts invoiced, including value added tax.
Taxation
The Charity is exempt from corporation tax on its charitable activities.
2. DONATIONS AND LEGACIES
| CAF – Donations | Total 2025 Total 2024 £ £ 1,477 2,500 |
|---|---|
| 1,477 2,500 |
3. INCOME FROM CHARITABLE ACTIVITIES
| Other Income 4 Investment income Bank interest receivable |
Total 2025 Total 2024 £ £ 65,974 791 |
|---|---|
| 65,974 791 |
|
| Total 2025 Total 2024 £ £ 5,852 8,087 |
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CFOR
NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025
5 EXPENDITURE ON CHARITABLE ACTIVITIES
| Direct costs Rwanda GER main project Caste in India FIFO GER Rwanda Gender project FIFO GER Rwanda Youth project FIFO Ukraine Project FIFO UK based training programmes Ireland, NI, England project FIFO CFOR Films General FIFO General Support costs Programme co-ordination and admin assistance Programme direction and coordination salaries "Platform" research and development Communication and Social networking Rent and rates Bank charges Consulting Fees Software & website Outreach Other sundry costs Independent Examiner's fee Accountancy fees Total support costs Total charitable activities |
Total 2025 Total 2024 £ £ 21,462 15,850 450 500 430 - 17,760 29,897 30,924 552 32,021 - - 2,750 - 982 - 3,515 100 104 |
|---|---|
| 103,147 54,150 |
|
| 40,200 41,207 13,560 14,193 - - 149 398 - 85 509 581 6,752 3,587 1,745 1,774 848 1,229 1,231 830 300 300 1,568 1,568 |
|
| 66,862 65,751 |
|
| 170,008 119,901 |
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CFOR
NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025
6 NET OUTGOING/INCOMING RESOURCES FOR THE YEAR
| Directors’ remuneration Independent Examiner's remuneration 7 STAFF COSTS AND EMOLUMENTS Wages Social security costs Pension costs |
2025 2024 £ £ 23,060 14,868 300 300 |
|---|---|
| 2025 2024 £ £ 40,200 41,207 - - - - |
|
| 40,200 41,207 |
During the year there was one employee (2024: 1).
8 TRUSTEE REMUNERATION & RELATED PARTY TRANSACTIONS
One Trustee was paid for programme development and facilitation work during the year an amount of £23,060 (2024: £14,868), in accordance with the charity’s governing document which allowspayment to trustees provided they meet specified criteria.
No trustees were reimbursed for any expenses during the year (2024: £nil)
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CFOR
NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025
9 CREDITORS: Amounts falling due within one year
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Other creditors | 3,349 | 3,348 |
| Trade Creditors | 6,520 | 5,297 |
| Accruals | 1,148 | 969 |
| 11,017 | 9,614 |
10 UNRESTRICTED INCOME FUNDS
| General funds Previous Year General funds |
Balance at 1 July 2024 Income Expenditure Balance at 30 June 2025 £ £ £ £ 366,367 73,303 170,008 269,661 366,367 73,303 170,008 269,661 Balance at 1 July 2023 Income Expenditure £ £ £ 474,890 11,379 119,901 474,890 11,379 119,901 |
Balance at 1 July 2024 Income Expenditure Balance at 30 June 2025 £ £ £ £ 366,367 73,303 170,008 269,661 366,367 73,303 170,008 269,661 Balance at 1 July 2023 Income Expenditure £ £ £ 474,890 11,379 119,901 474,890 11,379 119,901 |
Balance at 30 June 2024 £ 366,367 |
|
|---|---|---|---|---|
| Balance at 1 July 2023 £ 474,890 474,890 |
Income £ 11,379 11,379 |
|||
| 366,367 |
11 ANALYSIS OF NET ASSETS BETWEEN FUNDS
| Net assets / - liabilities |
Long term creditors |
Total | |
|---|---|---|---|
| £ | £ | £ | |
| Unrestricted Income Funds | 269,661 | - | 269,661 |
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CFOR
NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025
12 TAXATION
The charity is provisionally exempt from tax on income and gains to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity.
13 COMPANY LIMITED BY GUARANTEE
CFOR is a company limited by guarantee and accordingly does not have a share capital.
Every member of the company undertakes to contribute such amount as may be required not exceeding £1 to the assets of the charitable company in the event of its being wound up while he or she is a member, or within one year after he or she ceases to be a member.
14 POST BALANCE SHEET EVENTS
Since the balance sheet date no events have occurred which would have a material effect on these financial statements.
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