2024-12-31-accounts

REGIST REPORT OF THE TRUSTEES AND UNAUDITED FINAIYCIAL STATEMENT FOR THE YEAR ENDED ECEMBER 20 FOR ACID SURVtVORS TRUST INTERNATION RaffiDgcr5 Holdings Limited Chartered Accountants 19-20 Bourne Court Southend Road Woodford Green Essex IG8 8HD

ACID SURVIV CONTENTS OF THI the ear ei Report of th¢ Trustees Independent Examiner's Reporl Statement of Financial Activiti Balance Sheet Notes to the Financial Statements

RVIVORS TR ST INTERN REPORT OF THE TRU TEES for the ear ended 31 December 2024 The trustees present their report with the fitjancial statements of the charity for the year ended 31 De¢ember 2024. The trnstees have adopted the provisions of Accounting and Reporting by Charitie5: Statement of Recommended Practice applicable to clwities preparing thelr accounts in accordance with the Fillan¢ial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) (effective l January 2019) and the Charities Act 2011. BACKGROUND TO THE WORK OF ASTI Acid violence is the deliberate use of acid to attack another human being. 81Y/o of victims are women. It can disfigure in seconds. resulting in devastating physical and psychological trauma. Many altacks target women because they spurn sexual advances, marriage proposals or question the authority of men within the family or community. Corrosive attaeks often tend to occur in countries wbere there is significant gender discTimination and weak controls on the availability of corrosives. Corrosives are cheap and an vasily available wvapon. The UK has the highest reported number of atta¢k5 in the world. However. it should be noted that attacks will be under-reported in many countties. A fear of reprisal andlor a lack of confidence in the policing and judicial systems often deters victims to report the attack. Depending on the severity of corrosive attacks. a survivor may require dozens of surgical procedures as well a5 long-terni psychological and rehabilitative ￿e. The on-going costs for key interventions such as legal. medical. psychological and rehabilitative for Survivors prohibit them from accessing the support they desperately require. Most survivors are econotnically dependent on their families and do not have fi￿(ts thai can enable thetn to access these services. Women make up the majority of surYivoT5. Acid violence is not linked to a particular country. religion or culture. Countries with 2 high number of attacks often possess a set of common characteristics. These include a weak judiciary and policing systems. poverty, and geThder discrimination. OBJECTIVES AND AcfIvITIES Objectives and aims Our vision is a world where acid and burns Violen￿ has been eliminated and all Su￿1VorS of acid and burn attacks can access the support ne¢¢ssary to live with di￿lty and witbout fear. Our mission is to serve as an international centre of excellence that campaigns for the global elimination of acid and burns violence. and provides vital support to survivors through a network of in-coullty partners sharing knowledge, expertise, and best practice. Public benefit We have referred to the guidance contained in the Clwity Con]mission's generdl guidance oll public benefii when reviewing our aim and objectives and in planning our fu￿re activities. In particular. the trustees consider how planned activities will contribute lo the aims and objectives they have set. Page I

ID SURVIVORS TRUST IN ATIONAL REPORT F THE TRUSTEES for the ear ended 31 December 2024 ACHIEVEMEwf AND PERFORTrIANCE Supply Chain Report The easy ar¢essibility of highly corrosive substan￿5 such as sulphuric acill is a major ¢ontributory faclor to the high number of attacks. By encouraging COTporaies lo undertake strict due diligence and supply chain assessments. we can help rninimise easy access to dangerous Substances that have been weaponi5ed by perpetrators of acid attacks. Many indllstries deploy the use of cotrosives including the textiles industy. In 2024. AST[ has worked with partners to create an AST[ 'Look Boov. A Look Book is a communications and marketing tool used by fashion industry {and other ]nd￿$trICS) brands to showcase latest designs. The LAx)k Book was reated with survivor Patricia Lefranc. communicalions company M¢CaTW and the renowned portrait and fa5hi¢)n photogrdpher Rankin. ASTI will use the IAKyk Book as a means to reach out lo businesses who use cotrosive substances in their supply chains and raise awareness on the potential risk of the weaponisation of corrosives. The goal being to encoura(ye Companies to ensure their cbaiDS are robusl and secure to prevent unauthorised access to dangerous substances. Project Irreversible- A Prevention luitiative Project Irreversible will deploy the use of a digital graphic novel and tool-kit to highlight the risks and consequences of an aeid attack. The novel will tell three stories centred around acid attacks. the storie5 provide different outcomes. All stories focus largely on ￿￿etratorS, highligbiing the consequences of an acid attack on both perpetrator and victim. The primary target audience is al Tisk young people. The plan had been to launch the initiative in 2024. However, due unforeseen delays th¢ aim is to identify p)tential delivery partners in 2025, with the view to implement in late 2025 or 2026. Why a digital graphic novel? We believe that a graphic novel will allow us to better engage with 8roup5 from disadvantaged backgrounds. There is increasing evidence of the benefits in the use of grapbic novels to take on challenging and difficult subjects. The graphic novel is infoTmed by latest evidence. drdwing on survivor and peq)etralor experiences. The toolkit will be deployed to highlight key topics raised in the graphi¢ novel including: Illegality of purchasing controlled substances by under 21's Trauma as experienced by survivors and perpetrdtors - perpetrators can also be vi¢tim5 of trauma due to early experience as victims of violence. - Repercussions of attack on victim- long-terni medical treatmenL Post-traumatic stress disorder. - P¢￿etratOr experience of violence from peers and domestic settin& imprisonment for perpetrating attack and the resulting negative impact. Research ASTI is working with a local in4ountry partsier to Produce research to better understand corrosive violence in Latin America. The research will focus on approx. 5 countries. The aim is to have the report completed in 2025. As well as the Latin America research, ASTI has also wid¢rtaken delailed research to gain an understanding of the scale of the problem in the UK through Frwlom of InfornMtion requests. The research helps to provide a clear picture of ¢otrosive atlacks in the UK. FINANCIAL REVIEW Financial position Income in 2024 stood at £287.441 compared to £282.633 in the previous year. At the end of 2024. ASTE'S unrestricted funds stood at £273,076. Total fimds stood at £273,076. Page 2

ACID SURVIV ST tNrERNATI T OF THE TRUS ear ended 31 December 2024 for the FINANCIAL REVIEIV Reserves poII¢y ASTI uses the teTm 'reseryes' as outlined in the SORP Requirements Guidelines which states that Ihe t¢rni "reserves" has a variety of iechnical and ordinary meanings. depeThding on the context in which it 15 Used. In this SORP the terni "reserves" {unless otherwise indicated) describes that part of a charitys income fijnds that is freely available., Considering predictions by many economists that the UK is likely to enter into a recession and the possible negative repercussions on fimd raised income and the disruptive impact of the pandemic in 2020 and 2021. ￿tUre reserves policy will factor in unforeseen events, investrnent in emergency fundraising. funds for progrdmme related investment and basic operational costs for 9 months wbich stands at approximately £219,OW. The Tre&8urer reviews the fllwices regularly and WOTks closely with the Executive to monitor reserves. Material investments AII ASTI funds are presently held with Yorkshire Bank and Natwest Ban FUTURE PLANS The key aims for 2025126 are: - Raise awareness on the importance of due diligence across supply ehait]s. - Recommence work on Project I￿¢Versible, specifically idenlifying and parthering with local agencies to implement the initiative. - Finalise and release Latin America research. STRucfuRE, GOVERNAI¥CE AND MANAGEMENT Governing document The charity is controlled by its governing documenL a deed of tntst and constitutes an unincoqK)rated charity. Recruitment and appointment of neiv trustees General meetings are held annually where management committee members {In￿teeS) are eleeted by the members of the board. made up mainly by govemors of the orgallisation. Membership is open to anyone interested in advan¢ing the aims and objectives of the organisation and renewed annually. The managemenl committee also has the power to CO*opI new twslees if there are vacancies on the board. Orggnisational strneture The b¢)ard of t￿sleeS {hereinafier referred to &$ "the board") is the goveming body of the organisation and aims to rneel quarterly. The overall direction of the charity is led by the tsustees and the day-tfrday responsibility for the operation of the Charity is delegated to the executive director. Induction and training of new trustees New tnistees to the Board are given infornution about the organisation, their roles and responsibilities as a trustee and invited io attend the Centre lo find out more about its work. Trustees are offered trdining during the course of their tenure. Risk management The Ttuslees keep ail major risks to the organisation under review. The risk management strategy comprises: (a) An annual review of the risks the charity may face. (b) The establishment of systems and procedures to mitigate those rlsks. Page 3

SURVIV TRUST ERNATI REPORT OF THE TRUSTEES for the egr ended 31 December 2024 STRUCTURE, GOVERNANCE AND MANAGEMENT The name of the Charitable Incorp)rated Organisation ('the CIO.) is Acid Survivors T￿￿1 International (ASTD and its office is located at Fora Space, 42_ 46 Ptincelet StreeL London El 5LP. The objects of ASTI {"the CIO") are to". - advance the education of the general public in all arras relating to acid and burn violence survivors by such means &8 the truslees think fit with a view to eliminating acid and burn violence worldwide. Trustees are appointed by th¢ Board of T￿￿tees. Once a Tnjstee is appointed. a series of steps are taken by ASTI to ensure that the appointee has all the necessary inforniation and training required to cary oui the responsibilities. The T￿￿teeS must hold at least two ordinary meetings each year with the expectstion that a meeting will be held in each quarter of the fmancial year. At the quarterly Trustees, meetin& tbe Tn￿tee5 agree the broad strdtegy and areas of activity for ASTI, including consideration of th¢ services to ￿ provided. grdnt making. investmenL r¢5¢rves, risk management policies and perf0m￿ce. The Trnstees monitor ASTI'S perfonnance on an on-going b&sis throu￿ quarterly financial reports, tsuste¢s meetlngs and project reviews that cover key me&%ures in charitable activities. fimd raising and risk managemenl. They then agree through a vote lo undertake any actions that support and eTthan¢e ASTI'S ability to achieve its goals and objectives. The day lo day administration of ASTI is del¢gated to the Siaff team. REFERENCE AND ADTrttNISTRATtVE DETAILS Registered Charity number 1154961 Principal address Fora Building 4246 Princelet St, London EI 5LP Trustees Mr A Gulati (Treasurer) Ms F Horlick (Chaiman) Ms S Nath MrPEQCust Ms S Arrowsmith Independent Examlner Mr Thurairdtnam Sudar5han RafTingers Holdings Limited Chartered Accounlants 19-20 Bowme Court Southend Road Woodford Green Es5CX IG8 8HD Approved by order of the board of trustees on 30 April 2025 and signed on its behalf by: Mr A Gulati - Trustee Page 4

INDE 'DENT ExA￿I[NER,s REP RT TO THE TRUSTEES OF ID SURVIVORS TRUST INTERNATIONAL Independent examiner's report to the trustees of Acid Survfvors Trust International I report to the charity trustees on my examination of the accounts of Acid Survivors Tn￿t International (the Tft￿t) for the year ended 31 December 2024. Responsibilities 2nd basis of report As the charity ttustees of the Trusl you are responsible for the prepardtion of the accounts in accordance witb the requiretnents of the Charities Act 2011 ('the ACV). I report in respect of my examination of the TnLSt's accounts carried out under Section 145 of tbe Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act. IndependeDt examiner's statement Since your charity's gross income exceeded £250.000 your examiner must be a member of a listed body. T can confirni thxt I am qualified lo undertake the examination because l am a member of the I￿stitUte of Chartered Accountants in England and Wales. which is one of the listed iKJdies. I have completed my examination. I confinn that no material matters have come to tny attention in connection with the examination giving me cause to believe that in any material respect: accounting records were not kept in respect of the Tn￿t &$ required by Sethion 130 of the Act. or the accounts do not accord witb those records" or the accounts do not comply with the applicable requiments concerning the forni and content of accounts sel out in the Charities (Accounts and Reports) Regulations 2(K)8 other than any requirement thai the accounts give a true and fair view which 15 not a matter considered &s part of an independent examination. I have no concerns and have come across no other matteT5 in con￿￿tion with the examination to which attention should be drawn in this repot1 in order to enable a proper understsnding ofthe accounts to be reached. Mr Thurairdtnam SudarslHI Raffingers Holdings Limited Chartered Accountants 19-20 Bourne Court Souihend Road Wi)odford Green Essex IG8 8HD 30 April 2025 Page 5

SURV VORS T ST INTE ATION STATEMENT OF FINAN ACTIV for the ear ended 31 December 2024 ES 2024 Totsl fiJn(ts 2023 Totsl funds Unrestricted fund Restrict¢d funds Notes INCOME AND ENDOWMENTS FROM Donations and legacies 287.441 287.441 282,633 Other trading activities 81 81 50 Tot41 287.522 287,522 282.683 EXPENDITURE ON Raislng funds 35,163 35,163 44.213 Charitable activities Charttable activities 186.531 15.780 202,311 247.539 Other 377 377 986 Total 222.071 15,780 237.851 292,738 NET INCOMEI(EXPENDfTURE) 65.451 (15,780) 49.671 (10,055) RECONCtLIATION OF FUNDS Totsl funds brought forward 207,625 15.780 223,405 233.460 TOTAL FUNDS CARRIED FORWARD 273,076 273,076 223.405 The noles forni part of these financial statements Page 6

c￿S RVIV T INTERNATIO BALANCE SHEET 31 December 2024 2024 Total funds 2023 Total funds Unrestricted fi￿d Restricted fi￿d8 Note5 FIXED ASSETS Tangible &ssets 1,006 1,341 CURRENT ASSETS Debtors Cash at bank and in hand 825 274.006 825 274,006 825 223,466 274.831 274,831 224,291 CREDITORS Amounts falling due withtn one year (2.761) (2,761) (2,227) NET CURREiYf ASSETS 272,070 272.070 222,064 TOTAL ASSETS LESS CURRE LIABILITIES 273.076 273,076 223,405 NET ASSETS 273.076 273,076 223.405 Unrestricted funds 273,076 223,405 TOTAL FUNDS 273,076 223,405 The financlal stalements were approved by the Board of Trustees and authorised for issue on 30 April 2025 and were Si&￿ed on its behalf by.. Mr A Gulati - Tn￿ee The notes fonn part of these financial statements Page 7

URVIVOILS TRUST IN TIONAL OTES TO THE FIN IAL STATEMEIYT for the ear ended 31 December 2024 ACCOUNTING POLICIES Basls of preparing the financi￿ ststements The financial stat¢ments of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charitie5 SORP (FRS 102) 'Accounting and Reporting by Clwilies: 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 l January 2019),, Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Chariiies Act 2011. The ac¢ounts have been prepared on the going concern basis as th¢ trustees are of the opinion that the charity will meet its liabilities as and when due. Exemption from preparing cash flow st2terneDt The financial statements do not include a c&8h flow statement because the clwity not a company, as a small reporting entity. is exempt from the requirements to prepare such a stalement under Charities SORP (FRS 102) Update Bulletin I, Module 14. Critical accounting judgements and key sources of estimation uncertainty Preparation of the accounts requires th¢ trustees and management to make significant judgements and ¢stimate5. The items in the accounts where these judgements and estimates have been made include.. - estimating the usefjjl economic life of tangible fixed assets. - allocation of support costs acro&8 charitable activities. Debtor$ Debtors are recogDised at their settlement amount, less any provision for noll-recon¢ilability. Prepayments a valued at the amount prepai(L They have been discount¢d to be present value of the future wh receipt where such discounting is material. Income All income is recognised in the Statement of Financial Activities once the charity has entitlement to the fun(t8. it is probable that the income will be received and the amount can be measured reliably. Expenditure Liabilitie5 are recognised as expenditure as soon as there is a legal or consI￿ctiVe obligation con]mitting ihe harity lo that expenditure, it is probable that a transfer of economic benefits will ￿ required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an aCcn￿lS basis and has been classified under hffddings that aggregate all cost related to the category. Where costs cannot be directly attributed io particular heading5 they have been allocated to activitie5 on a basis consistent with the use of resources. Grdnts offered subject to conditions wbich bave not been met at the year end date are noted as a commitment but not accrned as expenditure. Charltable activities Charitable activiti¢s comprise ihose costs inCUTred by the charity in the delivery of its activities and services for its beneficiaries. It includcs both costs that can be allocat￿ directly lo such activities and those costs of an indirect nature necessary to support them. Governance costs Governance costs comprise those costs associated with meeting the conslitutional and strdtegic requirements of the charity and the accounlancy fees and costs linked to the strategic management of the charity. Tangible fixed assets Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Computer equipment 250/0 on rethlcing balance Page 8 conlinued...

ID SURVIVORS TR ERNATION OTES TO THE FIN IAL STATEMENTS- c for the ear ended 31 December 2024 tinued ACCOUNTING POLICIES- continued Taxatfion The company is considered io pass the tests set out in Sch. 6. para. l of the Finance Act 2010 and therefore it tneets the defmition of a clwitabl¢ company for UK cotporalion putposes. Accordingly, the company is potentially exempt from t&xation in respect of income or capital gains received within eategories covered by Pt. I I, Ch. 3 of the co￿ratiOn Act 2010 or s. 256 of the T￿atiOll of Chargeable Gains Act 1992. to the extent that such income or gains are applied exclusively to clwitable purposes. Fund accountlng Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Reslricted ￿Thds can only be used for particular restricted pWpOs￿ within the objects of the clwity. Restrictions arise when specified by the donor or when funds are raised for particular restricted PUTP)ses. Further explanation of the nature and puq)ose of each fimd is included in the nofrs to the financial stalements. Creditors and provision Creditors and provision are recognised when there is an obligation at the balance sheet date as a result of a past event. it is probable that a transfer of economic benefit will be required in settlement. and the amount of the settlement can be estimated reliably. Creditors and provision are recognised at the moment the charity anticipates il will pay to settle the debt. They have been discounted to the present value of the ￿tUre cash payments where such discoulltlng is material. Financial instruments The cbarity only Iw fmancial assets and fi[w￿la1 liabilities of a kind that qualify as basic fll]ancial instruments. Basic financial instnllnents are initially recognised at transaction value and subsequently measur¢d at their settlement value except for bank loans wbicb are subsequently measured at the carying value plus acerued interest Icss repayments. The fmaneing charge lo expenditure is at a constant rate calculated wing the effective iThterest method. Donated goods, f#¢ilities and services Donated go(Kls, facilities and services. including volunteers are included at the value to the Charity where this can be quantified. Hire purchase and leasing eommitinents Rentals paid under operdting leases are charged to the Stsiement of Firwicial Activities on a straight line basis over the period of the le&se. Cash at bank and in hand Cash at bank and in hand represent5 Such accounts and instrutnents that are available on detnand or have a maturity of less than three months forni the dale of acquisition. Deposits for morc thaTh three months but less than one year have been disclosed as short temi deposits. Government grant5 Government ￿allts. including non-monetary grants shall Trot be reCO￿lSed until there is reasonable assurance that: (a) the entity will comply with the conditions attaching to them" and (b) the grdnls will be received. Page 9 continued...

RVIVOILS TRUST INTERN NAL ES TO THE FINANCIAL TEME￿fs- continued for the ear ended 31 Deeember 2024 OTHER TRADING AcrIvrriES 2024 2023 Investments 81 50 RAISING FUNDS Raislllg donations and legacies 2024 2023 Event cost Supporl costs 12.901 22.062 14.587 29,245 34.963 43,832 TRUSTEES, REMUINERATtON AND BENEFITS There were no tn￿tees. remunerntion or other benefits for the year endd 31 December 2024 nor for the year ended 31 December 2023. Trustees, expenses There were no lrnstees, expenses paid for the year ended 31 December 2024 nor for the year ended 31 December 2023. COMPARATtVES FOR THE STATEMEwf OF Ft¥ANCIAL ACTIVITIES Unrestricted fimd Restricted funds Total fim(Ls INCOME AND ENDOWMENTS FROM Donations and legacies 282.633 282,633 Other trading activities 50 50 Total 282.683 282,683 EXPENDJTURE ON Raising fi￿dS 44,213 44,213 Charitable activities Charitable activities 234.539 13,000 247.539 Other 986 986 Total 279,738 13.000 292,738 NET INCOMEI(EXPENDITURE) 2.945 (13,000) (10,055} RECONCILIATION OF FUNDS Total funds brouuht fonvard 220.460 13.000 233,460 TOTAL FUNDS CARRIED FORWARD 223,405 223.405 Page 10 continued...

T INTE ATIONAL OTES TO THE for the INANCIAL STATEME ear ended 31 December 2024 - contin TAIYGIBLE FIXED ASSETS Computer equipment COST At l January 2024 and 31 December 2024 DEPRECIATION At l January 2024 Charge for year 3,563 335 At 31 De¢ember 2024 3.898 NET BOOK VALUE At 31 De¢ember 2024 1.006 At 31 December 2023 1,341 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Other debtors 825 825 CREDITORS: AMOUNTS FALLING DUE WITHIN OIYE YEAR 2024 2023 Taxation and social security Other creditors 65 2,696 307 1,920 2,761 2,227 MOVEMENf IN FUNDS Net movement in fimds Ai 31.12.24 At 1.1.24 Unrestricted fund5 Generdl ￿nd 207.625 65.451 273,076 Restricted funds Project irreversible 15,780 (15,780) TOTAL FUNDS 223,405 49.671 273,076 Pagell continued...

ID SURVIV RS TRUST INTERNATION STOTHE for the llNANCL TATEMENfs- continued ear ended 31 December 2024 MOVEMENf IN FUNDS- continued Net movement in fimds. included in the above are as follows: Incoming resources Resources expended Movement in fjjnds Unrestricted funds General fund 287,522 {222,071 } 65.451 Restricted fund5 Proj￿1 irreversible (15,780) (15.780) TOTAL FUNDS 287,522 (237,851) 49.671 Comparatives for movement in fund5 Net movement in funds At 31.12.23 At 1.1.23 Unrestricted funds Generdl fund 220,460 2,945 223.405 Restricted funds Project irrevetsible 13.000 (13,000) TOTAL FUNDS 233,460 {10,055) 223,405 Comparative net movement in funds. included in the above are as follows: Incoming resources Resources expended Movement in fimds Unrestricted funds Generdl fund 282,683 (279,738) 2,945 Restricted fvnds Project I￿eVer$ib1e (13.000) (13.000) TOTAL FUNDS 282.683 (292.738) (10.055) Project l￿ever51blt Deploying the use of a digital graphic novel and tool-kit to highlight the risks and consequenccs of an a cid attack. The primary target audiencc is the young people at risk of acid attack. Page 12 ontinued...

URV voRs INTERNA ON TES TO THE FINAIYCIAL STATEMEiYrs- for the ear ended 31 December 2024 ontinu io. RELATED PARTY DISCLOSURLS There were no related paty transactio￿ for the year ended 31 December 2024 or 31 December 2023. Page 13