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2024-12-31-accounts

Irise International Impact Report 2024

Global Menstrual Justice

www.irise.org.uk

1 INTRODUCTION
Legal and Administrative Information
Message fromthe Chair
Objectives and Activities
Highlights of2024
2 IN THE UK
C O N T E N T S 3
4
IN EAST AFRICA
GLOBALLY
Period Proud Sheffield
EveryPeriod Counts&UK Schools ToiletPolicyToolkit
The Empower Period Committee
Research&Collaboration
A Global Sisterhood
Period Positive Schools and Communities
TPEN
Irise Global Gathering
Global Menstrual Collective
ScarletMurmurations:Advancing Global Menstrual Justice
5 BEHIND THE SCENES
Fundraising&Comms
Partners,Supporters and Collaborators
Structure,Governance and Management
Statementof Financial Activities and Independent
Examiner’s Report

Legal and Administrative Information

Trustees

Linda Baines (Chair) Rachel McLafferty (Treasurer) Joanne Nakakawa-Hampson Kimber Bialik Amisa Rashid Katie Thiselton

Sophie Rowson (stepped down November 24) Rowena Collings (stepped down July 24) Gloria Diamond (stepped down July 24)

wer Period Committee Empo

Our Empower Period Committee is made up of 12 menstrual justice activists from across the UK. They advise the board and staff on our youth-led work in the UK. They do not hold anyy formal legal or governance responsibilities.

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Executive

Chrissy Cattle (CEO) Principal Address: 7 Castle Street Sheffield S3 8LT www.irise.org.uk

UK Registered Charity Number: 1157722 Uganda NGO Registration Number: 11946

In East Africa, Irise International works in partnership with our sister organisation, Irise Institute East Africa (IIEA). IIEA are registered in Uganda and their main office is in Kampala. They have an independent board and receive income independently of Irise International. The

relationship between Irise International and IIEA and our shared goals are laid out in a Memorandum of Understanding and jointly created Global Strategic Framework. A grant agreement governs the transfer of funds.

3

Message from the Chair

Irise was founded in 2014, at a time when the terms "period inequality" and "menstrual injustice" were virtually unknown. Since then, Irise has led the charge in a rapidly growing global movement, achieving worldwide recognition and accolades for our transformative work on a critical issue of gender equality. Our approach to global justice is deeply rooted in the principles of feminist leadership and values, ensuring our work is not only impactful but grounded in a commitment to equality and empowerment.

Whether in the UK or through our sister organisation, Irise Institute of East Africa (IIEA), we continue to support and collaborate with more than 200 grassroots and community-based groups across both regions. Together, we are fighting for local change, advocating for awareness, and pushing for systemic - transformation on both national and global stages. Our efforts have had far reaching effects, empowering women and girls in Uganda, East Africa, the UK, and beyond, and contributing to broader struggles for justice and equality.

2024 has been a year of significant transitions, with the departure of our founders, Emily (former CEO) and Calum (former Head of Operations), whose inspirational leadership has guided us for over a decade. In April, we welcomed Chrissy Cattle as Irise’s new CEO, and she has already embraced the challenge with energy and vision. Chrissy has launched several exciting new initiatives for Irise, and there are many more in the pipeline, setting the stage for even greater impact.

As the world grows more threatening, with the rights of women and girls facing unprecedented attacks, it is vital that we hold fast to Irise’s vision and purpose: to elevate the voice and power of those most affected by period inequality and injustice. We must renew our collective commitment to fight for menstrual justice and health for all women and girls, wherever they are.

Irise has sparked and nurtured a movement to challenge not only period inequality but also the broader social injustices that it reflects. I look forward to continuing this journey with our new CEO, alongside our incredible youth activists whose leadership, passion, and commitment inspire us all.

Together with my fellow trustees and the board at Irise Institute of East Africa, we will guide the Irise group and our wider community into an even more exciting and impactful second decade of work.

Linda Baines, Chair of the Board

4

Objectives and Activities Our Strategic Priorities for 2021-24

Spearhead the creation and expansion of a global Irise community that can shape the global period equality agenda

Support young people and their communities across the contexts where we work to recover from the covid-19 crisis and resume progress towards Sustainable Development Goal 5; Achieve Gender Equality and Empower All Women and Girls by 2030

Champion diverse leadership and enable more young people to realise their potential to lead and shape a more inclusive agenda

Realise period equality across the contexts where we work through a combination of programme delivery, learning-focused work and advocacy- working to realise the UK government target of ending period poverty and shame in the UK by 2025 and globally by 2030

2024 marks the end of our current strategy. In early 2025, Irise International will launch a new five -year strategy. Over the course of 2025, we will be working with IIEA to update our Global Strategic Framework which guides our partnership and sets out a roadmap for our global sisterhood.

Highlights of 2024

. IntheUK V••• b pEfvi o Firl & INTHEUK T Acces¢ 4*&_VAfjINA DISADW IIODF 3TQP Efiv , PIRIOD pAi/rpTY

Period Proud Sheffield

The Period & use Charter Menopa

We have been working with Sheffield City Council to ensure that youth-voice is centred in the development of the UK’s first city-wide Period & Menopause Charter which was officially launched in November 2024.

“Both period poverty and the impacts of the menopause can have a significant impact on people’s lives. It’s important we do all we can create literacy about period

Councillor Fran Belbin

Deputy Chair of the Strategy and Resources Committee Sheffield City Council

equity and the menopause in our communities and this Charter goes some way to achieving that. It’s crucial that anyone who experiences menstruation or the menopause can do so in a supportive environment with the support of their employers, community and their council. The collaborative approach we have taken to create this Charter has been invaluable and I hope together we can continue to raise awareness of these topics.”

Our Network of Period Product Banks

Irise has established a network of period product banks across Sheffield in host community partners, ensuring that nobody in our home city lacks access to the period products they need. The banks provide judgement-free access to a variety of products including disposable pads and tampons, as well as menstrual cups and period pants.

Thanks to our product partners Modibodi, Nixibodi, Rubycup, Asan Cup, Days for Girls and to our Period Proud Sheffield volunteers.

2228 period products distributed

via our network of banks in 2024

8

Ever Period Counts y

UK Schools Toilet Policy Toolkit

During our Every Period Counts campaign in 2023, hundreds of young people across the UK shared their experiences with Irise, highlighting the widespread challenges of accessing both toilet facilities and period products at school, despite schools being part of the government’s Period Product Scheme.

From locked toilets to cubicle doors being removed, young people across the UK are facing daily barriers to accessing toilets during school hours. This issue extends beyond period inequality to encompass a human rights concern, affecting not only those with periods but also students with bladder and bowel conditions.

As one 22-year-old said, “The never-ending debate of accessing toilets in schools must be addressed if we want to create inclusive education for all. The best way to do that? Include us. Young people have to be involved to ensure we have lasting change for everyone in the schooling system.”

In the summer of 2024, Irise brought together a diverse group of young people from across the UK, along with their allies and educators, in a roundtable hosted by the Lord Mayor, Jayne Dunn, to directly inform the creation of a ‘Toilet Policy Toolkit.’ This toolkit equips schools with the necessary tools to design a Toilet Policy that is inclusive and works for all students.

Ever wondered what a Gold Standard Loo might look like? The toolkit covers a wide range of issues related to toilet access, including supporting pupils with periods during exam time, addressing the intersectional concerns of vaping in toilets, and ensuring LGBTQAI+ students can access both toilets and period products, among others.

Endorsed by leading organisations such as Bloody Good Period and Plan UK, the Toilet Policy Toolkit will be launched in February 2025, along with a Welsh-translated version, in collaboration with phs Group.

The next exciting step for this innovative project is to pilot the toolkit in schools across the UK, taking us one step closer to achieving inclusive and equitable school environments for all students. We will also be working with the Department of Education to use the toolkit to develop national toilet access guidance for all UK schools.

8

Committee

In September 2024, we recruited 12 new menstrual justice activists to our youth board, the Empower Period Committee. Aged 18-30 and from all parts of the UK, they work closely with ’ - Irise s team and board of Trustees to co produce our strategy and programmes, as well as leading on their own campaigns and initiatives.

So far, the committee has:

and much more...

In July, Irise joined Empower Period Committee member Molly Fenton at the Senedd in - Wales for a youth led event spotlighting period inequity. Hosted by young advocates, the event fostered collaboration around Period Proud Wales, bringing together policymakers, activists, and community leaders to drive meaningful change.

8

Research & Collaboration

State of Period Equity in the UK

In partnership with In-Kind Direct and with support from Essity, our State of Period Equity in the UK report sheds light on the lifelong impact of period inequity. Based on surveys and interviews with over 5,000 people across the UK, the findings expose cycles of exclusion that begin in school, persist into the workplace, — and extend throughout life. Period inequity is a hidden burden but one we can collectively lift. Everyone has a role to play in ensuring access to the right products, support, and education without shame or stigma. Our report outlines clear, actionable steps for policymakers, businesses, and civil society to drive systemic change, including expanding local, culturally sensitive services that meet diverse needs.

The research highlights several critical findings:

The report advocates for collaborative efforts among policymakers, businesses, and civil society - to ensure shame free access to appropriate products, support, and education, aiming to break these cycles of exclusion.

Period Equity Alliance

The Advisory Group for this research collaboration has evolved into the newly established Period Equity Alliance, a - collective of like minded organizations working together to achieve period equity - in the UK. Hosted by In Kind Direct with support from Essity, the Alliance focuses on joint advocacy and policy influence, especially around key issues such as the RSHE guidance and changes to the government's free period product scheme.

Research & Collaboration

Irise sits on an advisory board for a number of research collaborations, ensuring youth voice and lived experience leadership.

James Lind Alliance - Problematic Menstrual Bleeding

The aim of the Problematic Menstrual Bleeding Priority Setting Partnership is to identify the unanswered questions about the management (diagnosis, treatment and support) of irregular, frequent, heavy or prolonged menstrual bleeding from the perspective of those with lived experience, their parents and carers, and health and social care professionals, and then prioritise the questions that these groups agree are the most important for research to address.

London School of Hygiene and Tropical Medicine

In June 2024, Irise International played a key role in shaping global conversations on menstrual health research. Our CEO took part in a webinar at the London School of Hygiene and Tropical Medicine (LSHTM) to share the latest research and explore its implications for advocacy and policy. The research presented highlighted menstrual health challenges:

This event was a critical step in advancing the global menstrual justice movement, sparking discussions on how research can inform policy change, advocacy strategies, and inclusive approaches to menstrual justice worldwide.

4M Conference

Irise, alongside Molly Fenton, a member of the Empower Period Committee, attended the inaugural 4M Conference in Exeter, where we led a panel discussion on the vital role of youth leadership in the menstrual movement.

This groundbreaking event brought together academics, practitioners, and advocates working across the four key areas of menarche, menstruation, menopause, and mental health. As the first conference of its kind, it provided a unique space to bridge research and practice, ensuring that the lived experiences of young people help shape the future of menstrual health policy and action.

8

In East Africa

Irise & IIEA: A Global Sisterhood for Menstrual Justice

Throughout 2024, the partnership between Irise International and Irise Institute East Africa ’ in Uganda grew even stronger. Irise s new CEO visited the teams in Kampala and Jinja, deepening connections and gaining firsthand insight into their impactful work. New funding partnerships have also been secured, ensuring continued support for grassroots efforts and long-term change. To date, IIEA’s work has impacted 186,565 people across East Africa.

Period Positive Schools & Communities

Irise continued to mobilize resources for IIEA’s flagship program, which takes a holistic, communitycentered approach to achieving period equity. The program works closely with local government, targeting government-funded schools in Jinja District to shift social norms within the community, improve education, and enhance WASH (Water, Sanitation, and Hygiene) facilities in schools. It also distributes reusable products to students while providing education for both girls and boys. The program has been successfully adapted for humanitarian contexts in Nakivale refugee camp and tailored to support disabled students. Throughout 2024, new funders joined the initiative, enabling the program to deepen its impact and scale. Looking ahead to 2025 and beyond, there are plans to expand to additional districts across Uganda and scale best practice across the East Africa region.

Faroe ODA Launch Event

On July 31, 2024, Irise Institute East Africa launched the scaling of the Period Positive Schools & Communities Programme in Kampala, Uganda, bringing together 40 key stakeholders from government, academia, and civil society. The programme, supported by Faroe ODA funding, will reach 6,000 girls, including 1,000 with disabilities, improving period management, reducing absenteeism by at least 50%, and enhancing teacher training, WASH facilities, and community engagement. Speakers highlighted the programme’s impact, including an 80% drop in absenteeism and better academic outcomes, while TPEN members shared insights on collective advocacy. The event concluded with the formal launch by Dr. Harriet Kebirungi, reinforcing the vision for menstrual justice for all.

2024 t Impac

Schools participated

Teachers trained

of Students felt more comfortable talking about periods

of schools updated WASH policies

student-led campaigns in schools

Students benefitted

decrease in absenteeism

Period products distributed

15

The Period Equality Network

TPEN is emerging as a powerful civil society voice within the East African landscape, and is becoming well known and respected as an expert network within the menstrual space. IIEA has continued to coordinate the 160 member organisations of TPEN to participate in various advocacy processes at national, regional and global levels. These include participation of members in the MHM National Steering Committee meetings hosted by the Ministry of Education and Sports. In the global advocacy space, members of the TPEN network have been invited to host fireside chats with the Global Menstrual Collective, elevating grassroots action in menstrual health to a wider global menstrual sector audience.

In early 2024, the second round of the small grants programme for TPEN members was launched, providing £28,000 in small grants to the following grassroots actors across the East Africa region. These organizations received the following grants in early 2024:

Training & Capacity Building for TPEN Members

Menstrual Health Da Celebrations y

On May 23rd, 2024, Irise and IIEA partnered with global and regional organizations including Days for - Girls, IMATTER Initiative, Dwona Initiative, and Women Initiative Djibouti, to host a high level advocacy webinar ahead of Menstrual Health Day. Aligned with the theme "Together for a Period-Friendly World," the event, titled "Building Bridges for Period-Friendly Communities," brought together government officials, policymakers, academics, practitioners, and grassroots advocates to advance the menstrual justice agenda.

The webinar highlighted:

IIEA mobilized 102 TPEN organizations, engaging them through direct outreach, and the event saw 80 attendees from across the globe. This collaboration strengthened efforts to build a more inclusive, rights-based approach to menstrual health worldwide.

What Comes Next?

In 2025, Irise and IIEA will continue to drive forward global menstrual justice through strategic collaboration.

Together, we will:

G106)41 *,({(

Irise Global Gathering November 2024

Key highlights of the event included the unveiling of the State of Global Menstrual Justice Report, which was introduced by CEO Chrissy Cattle and followed by presentations from the report’s lead researchers, Ingrid Lynch and Abby Solomons. The event also featured a thought-provoking case study and reflections from sector experts such as Arundati Muralidharan and Tabitha from The Waterloo Foundation.

The event showcased IIEA’s grassroots work across East Africa, with insights from Lillian Bagala, Esther Birungi, and Georgina Asizu on building a movement for menstrual justice. The gathering also reflected on Irise’s decade of impact, with Emily Wilson and Chrissy Cattle sharing the organization's journey and future strategic goals. The celebration of young activists’ contributions through the Empower Period Committee was also a key focus, alongside Acushla Young’s presentation on the UK Schools Toilet Policy Toolkit.

The event successfully positioned Irise and IIEA as leading voices in the menstrual justice movement, while fostering collaboration and inspiring action from practitioners, funders, and policymakers. Looking ahead, the findings from the report will shape future strategies and efforts to drive systemic change across the global menstrual justice landscape.

15

Global Advocacy

Global Menstrual Collective

Irise continues to engage with the Global Menstrual Collective (GMC), a global platform for UN bodies, international NGOs, and local and regional networks collectively furthering menstrual justice globally. Irise sits on the Advocacy and Climate working groups and has contributed to the development of new briefings around the intersection of menstrual justice and climate.

21

Scarlet Murmurations Advancing Global Menstrual Justice

"This report has the potential to change the global discourse on menstrual justice work - if we use and share it"

Scarlet Murmurations: Advancing Global Menstrual Justice report, commissioned by Irise International in partnership with the Global Menstrual Collective, has emerged as a vital tool for the menstrual movement. It strengthens and complements existing efforts to shape a global consensus on menstrual justice, offering a clear framework for embedding a justice lens across action globally. The report equips advocates and organizations with the tools to critically assess their own practices, - championing a rights based approach that prioritises equity, inclusion, and empowerment. By fostering deeper reflection and action, it paves the way for more transformative, community-driven solutions in the pursuit of menstrual justice.

A Global Advisory Group came together to collectively define a Terms of Reference, leading to an open call for consultants. In March 2024, after a thorough interview process, Ingrid Lynch and Abigail Solomons were appointed as lead consultants for this crucial work. Together with the Global Advisory Group and through extensive desk reviews, the development of case studies, and consultations with grassroots networks, the team engaged with organizations and communities across the Global South. These efforts have played a pivotal role in elevating impactful examples of menstrual justice, demonstrating the breadth of issues and highlighting the diverse populations involved in the movement. The case studies, developed by in-country leads, explore how menstrual justice intersects with other critical issues. These include the challenges faced in humanitarian and conflict contexts, the experiences of Indigenous communities, and the unique needs of LGBTQIA+ individuals. The report also examines the intersection with disability, religious and cultural — practices, and the climate crisis further deepening the understanding of menstrual justice in its full context.

The report and Executive Summary are available for download on Irise’s website. Throughout 2025 and beyond, Irise will actively disseminate the findings, engaging stakeholders across sectors in the report’s recommendations and fostering global communities of practice to drive meaningful change in menstrual justice.

Menstrual Justice can be understood as a Scarlet Murmurations urges movement - rights based, intersectional actors to first consider our own readiness dismantapproachle structu tralhaineqt seeksuities to and commitment to justice-oriented related to menstruation action and the menstrual cycle.

Behind the Scenes

Fundraising & Comms

We celebrated huge success in the Big Give Women and Girls Match fund in October 2024, raising £20,720 for our work globally.

Huge thanks to Make Your Mark who chose Irise as their charity partner of the year!

We completed a brand refresh and updated our website - adding in some colour and new graphics and imagery to reflect the vibrancy of our work and the global relevance of our organisation. We also started a new blog series ‘Spotlight on the Youth Movement’ to showcase the action of young activists across the world.

Our Partners Su ters and , ppor Collaborators

A massive thank you to all our incredible funders, supporters and collaborators:

Asan Cup Austin Bailey Be One

Big Issue North The Big Give Women and Girls The Brelms Trust British & Foreign Schools Society CEU

Children in Need

Coles Medlock Foundation Darnall Wellbeing Days for Girls Donated Products

Faroe ODA

The Evan Cornish Foundation

The Allan & Nesta Ferguson Charitable Trust

The Global Menstrual Collective

HILDEN Charitable Fund

The Hugh Neill Charity

In Kind Direct

Irise Institute East Africa

Israac

JG Graves Charitable Trust The Joffe Charitable Trust

Love Your Period

LUSH Charity Pot

LSHTM

Make Your Mark

Modibodi Changemaker Grant

The National Lottery Community Fund – The People’s Project

NixiBodi

One Stop

Period Action Sheffield

Peter Stebbings Memorial Charity Plan International UK

The Period Equality Network Rosa Foundation

Schroder Charity Trust Sense Foundation Brussels

Sex Ed Matters

Sheffield Autism Partnership Network

Shipshape Community Hub

SOAR Burngreave

South Yorkshire Community Development Foundation

Stocksbridge CIC

Souter Charitable Trust

Swire Charitable Trust The Waterloo Foundation Voluntary Action Sheffield

Zest Centre

Structure Governance and ,

t Managemen

Board of Trustees

Irise International is a Charitable Incorporated Organisation (CIO) registered with the UK's Charity Commission, governed by a constitution. The Board of Trustees comprises 6 people who are responsible for supervising the management of all the affairs of Irise International. Board meetings are held four times yearly at the end of every quarter. Trustee recruitment and appointment are done based on the specific skills and experiences required and the nomination of an existing trustee, and they are voted upon. No other organisation or body has the right to appoint trustees to the charity.

Trustees' Responsibilities

The board of trustees is responsible for ensuring that all the activities are within UK law and fall within the agreed charitable objectives. Its work includes setting strategic direction and agreeing to the financial plan. The trustees are responsible for maintaining proper accounting records which reveal the charity's financial position with reasonable accuracy at any given time. They are responsible for safeguarding the charity's assets and, hence, for taking reasonable steps to prevent and detect fraud or any other irregularities. The board delegates day to day running of the charity to the Chief Executive Officer and acts on advice and information from regular meetings with members of the Executive Team.

Staff and Structure

Irise International is firmly committed to young people's leadership, particularly of diverse women and girls - and other marginalised genders. Irise International aims to be a high impact, agile organisation. It, therefore, employs a small core team that can create opportunities for emerging young leaders, and works flexibly with - a network of freelancers and consultants to achieve cost-effective, high impact work. This model has helped us to be resilient to the impacts of a challenging landscape for small charities everywhere.

In our East Africa work, we are committed to supporting East African leadership, particularly young women's leadership. We continue to invest in supporting the growth and development of our sister organisation, Irise Institute East Africa. Efforts include enabling them to build a diverse funding portfolio with international and - African based funders to support their long-term independence and sustainability.

Risk Managemen

The trustees actively review the significant risks that the charity faces regularly, together with an annual review of the financial systems. The trustees have taken steps to put in place and regularly review a reserves policy as detailed in the financial statements. The trustees periodically identify and review the risks the organisation faces through an organisational risk management process and confirm that they have established systems to mitigate significant risks.

Structure Governance and ,

t Managemen

Equal Opportunities

Irise International is a charity committed to promoting equal opportunity. It takes affirmative action to - ensure gender equal access to education and employment. In carrying out this objective, Irise treats individuals with respect within the organisation and in the field. Wherever possible, we create a broad base - for consultation and decision making.

To accomplish the overall objectives as expressed in the Constitution, Irise will:

Liability of Members

Irise International is a registered Charitable Incorporated Organisation limited by guarantee. If the CIO is wound up, its members have no liability to contribute to its assets and no personal responsibility for settling its debts and liabilities.

Public Benefit

The Trustees confirm that they have complied with the duty in Section 17 of the Charities Act 2011 to consider the public benefit guidance published by the Commission in determining the charity's activities.

Signed on behalf of the Trustees,

Linda Baines, Chair of the Board of Trustees

Independent Examiner's Report to the Trustees of Irise International CIO Charity number 1157722

I report to the trustees on my examination of the accounts of Irise International CIO ("the charity") for the year ended 31 December 2024.

Responsibilities and basis of report

As the charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act’).

I report in respect of my examination of the charity’s accounts as carried out under section 145 of the

Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

I am qualified to undertake the examination by being a qualified member of the Institute of Chartered Accountants in England and Wales.

I have completed my examination. I confirm that no matters have come to my attention in connection with

the examination which gives me cause to believe that, in any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Simon Porter FCA 120 Woodcote Road Caversham Reading Berkshire RG4 7EZ

May 2025

Irise International CIO

Statement of Financial Activities

for the Year Ended 31 December 2024

2024 2023
Note Unrestricted Restricted Total Total
funds funds Funds Funds
£ £ £ £
INCOMING RESOURCES
Incoming resources from generated funds
Income from grants and donations 2 40,281 160,101 200,382 234,416
Other income 2 - - - -
Total income 40,281 160,101 200,382 234,416
Expenditure
Expenditure on generating funds 3 17,435 56,134 73,569 28,096
Expenditure on charitable activities 3 2,961 169,179 172,140 202,386
TotalExpenditure 20,396 225,313 245,709 230,482
Net movement income for the year 19,885 (65,212) (45,327) 3,934
Balance brought forward 4,544 161,814 166,358 162,424
Balance carried forward 24,429 96,602 121,031 166,358

Registered Charity Number: 1157722

Irise International CIO

Balance Sheet

At 31 December 2024

Balance Sheetalance SheetSheetheet
Att 31 DecemberDecemberecember 2024
2024 2024 2024 2023
Unrestricted Restricted Total Total
funds funds funds funds
Note £ £ £ £
Stock - 16,400 16,400 26,700
Accounts receivable - - - 450
Cash at bank and in hand 31,130 80,202 111,332 141,260
31,130 96,602 127,732 168,410
Creditors 5 (6,701) - (6,701) (2,052)
TotalNetAssets 24,429 96,602 121,031 166,358
Unrestricted funds 24,429 - 24,429 4,544
Restricted funds - 96,602 96,602 161,814
Total funds 24,429 96,602 121,031 166,358

The accounts were approved by the Board of Trustees on 13th May 2025 and were signed on its behalf by:

Linda Baines Chair of Trustees

Irise International CIO

Notes to the Financial Statements for the Year Ended 31 December 2024

1. ACCOUNTING POLICIES

1.1 Basis of Accounting

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice' applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011. Irise International CIO meets the definition of a public benefit entity under FRS102.

Assets and liabilities are wholly recognised at historical cost or transaction value unless otherwise stated

in the relevant accounting policy note(s). The financial statements are prepared under the historical cost convention, in sterling, which is the functional currency of the Charity.

Going concern

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

Incoming resources

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received, and the amount of the income receivable can be measured reliably.

Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that those conditions will be fulfilled in the reporting period.

Resources expended

All expenditure is accounted for on an accruals basis. All expenses, including support costs and governance costs are allocated or apportioned to applicable expenditure headings.

Support and governance costs have been split between the fund-raising and charitable activities based upon staff time. Governance costs comprise all costs involving the public accountability of the charity and its compliance with regulation and good practice. These costs include those relating statutory compliance and legal fees on constitutional matters.

Staff costs are allocated to activities on the basis of staff time spent on those activities. Costs of

charitable activities include governance costs and an apportionment of support costs (shown in note 4). Expenditure on equipment, fixtures and fittings that exceeds £1,000 is capitalised. All fixed assets are initially recorded at cost. Currently the charity has no fixed assets.

Irise International CIO

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

1. ACCOUNTING POLICIES (continued)

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund, where material, is included in the notes to the financial statements.

Pension costs

The charity operates a defined contribution pension scheme for employees. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. The assets of the scheme are held separately from those of the charity.

Irise International CIO

Notes to theFinancialStatements - continued Notes to theFinancialStatements - continued
for theYearEnded 31December 2024 2024 2023
£ £
2. VOLUNTARY INCOME
Income from grants and donations 200,382 234,416
200,382 234,416
Grants received, included in the above, are as follows:
Restricted funds
Ashworth
AustinBailey
3,000
-
-
1,000
BeOne 3,765
-
Brelms
British &ForeignSchoolsSociety
6,000
-
6,000
5,000
CEU
ColesMedlockFoundation
FaroeODA
HILDEN
7,022
5,000
40,729
-
-
JG GravesCharitableTrust
JoffeCharitableTrust
Lush
-
2,000
2,000
5,000
-
22,000
Modibodi - 1,500
OneStop
PeopleProjects
RosaFoundation
PlanUK
-
1,000
-
5,220
20,000
-
10,000
-
Schroder - 2,500
SenseFoundation
Souter
SouthYorkshireCommunityDevelopmentFoundation
TheBigGive
TheEvanCornishFoundation
-
14,930
3,000
-
2,500
3,000
-
-
7,500
7,803
ThePeterStebbings
TheWaterlooFoundation
VoluntaryActionSheffield
YoungWaterSolutions
DonatedProducts
-
-
67,700
-
-
10,000
4,000
100,200
1,000
2,415
Total restricted grant income -
160,101
11,250
223,933
Unrestricted grants 40,281 10,483
Total unrestricted grants and donations 40,281 10,483
Total 200,382 234,416

Irise International CIO

Notes to the Financial Statements - continued

for the Year Ended 31 December 2024

Unrestricted Restricted 2024 2023
£ £ £ £
3.Expenditure
GeneratingFunds
Staff costs 13,609 8,490 22,099 15,608
Direct costs 3,826 2,848 6,674 0
Support costs 0 44,796 44,796 12,488
Total 17,435 56,134 73,569 28,096
CharitableActivities
Staff costs 0 25,471 25,471 46,824
Direct costs 2,961 124,577 127,538 143,962
Support costs 0 19,131 19,131 11,600
Total 2,961 169,179 172,140 202,386
Total
Staff costs 13,609 33,961 47,570 62,432
Direct costs 6,787 127,425 134,212 143,962
Support costs 0 63,927 63,927 24,088
Total 20,396 225,313 245,709 230,482
Support costs are allocated on the basis of staff cost.
SupportCosts include
Rent and rates 3,184 3,078
Governance 680 680
Other overheads 12,747 16,770
16,611 20,528
4.StaffCosts
UKnet salaries 45,976 70,944
UKemployersNI 413 1,365
UKstaff pensions 1,181 1,629
47,570 73,939
The headcount of employees over the year was:
UK 3 3
3 3
5.Creditors
TradeCreditors 3,225 116
Payroll creditors 2,796 1,256
Accruals 680 680
6,701 2,052

Irise International CIO

Notes to the Financial Statements - continued

for the Year Ended 31 December 2024

6. Analysis of Funds

6. AnalysisAnalysisnalysis of FundsFundsunds
Balance Received Spent in Balance
B/fwd in year year C/fwd
£ £ £ £
RestrictedFunds
Ashworth
AustinBailey
BeOne
-
39
3,000
-
-
39
3,000
-
Brelms 3,765 - 3,765 -
British &ForeignSchoolsSociety
CEU
1,031
1,896
6,000
-
7,031
1,896
-
-
Children inNeed - 7,022 7,022 -
ColesMedlockFoundation 402 - 402 -
FaroeODA 3,675 5,000 8,675 -
HILDEN - 40,729 21,221 19,508
JG Graves 64 - 64 -
JoffeCharitableTrust - 2,000 1,983 17
Lush 22,205 2,000 24,205 -
Modibodi 1,500 - 1,500 -
OneStop
PeopleProjects
RosaFoundation
200
-
2,700
-
1,000
-
200
-
2,700
-
1,000
-
Schroder - 5,220 5,209 11
SenseFoundation 3,000 - 3,000 -
Souter - 14,930 14,930 -
SouthYorkshireCommunityDevelopmentFoundation
SwireCharitableTrust
-
2,100
3,000
-
3,000
2,100
-
-
TheAllan &NestaFergusonCharitableTrust
TheBigGive
TheEvanCornishFoundation
2,577
254
6,659
-
-
2,500
2,577
254
9,159
-
-
-
TheHughNeillCharity
PeterStebbings
TheWaterlooFoundation
2,700
154
4,000
-
-
-
2,700
154
4,000
-
-
-
VoluntaryActionSheffield
YoungWaterSolutions
DonatedProducts
74,262
1,000
931
67,700
-
-
85,296
1,000
931
56,666
-
-
TotalRestrictedFunds 26,700 - 10,300 16,400
161,814 160,101 225,313 96,602
UnrestrictedFunds 4,544 40,281 20,396 24,429
TotalFunds 166,358 200,382 245,709 121,031

Irise International CIO Notes to the Financial Statements - continued

for the Year Ended 31 December 2024

7. Comparative SOFA for year ended 31 December 2023

2023
Unrestricted Restricted Total
£ £ £
Income
Income from grants and donations 10,483 223,933 234,416
Other income - - -
Total income 10,483 223,933 234,416
Expenditure
Expenditure on generating funds 8,621 19,475 28,096
Expenditure on charitable activities 4,351 198,035 202,386
TotalExpenditure 12,972 217,510 230,482
Net movement income for the year (2,489) 6,423 3,934
Balance brought forward 7,033 155,391 162,424
Balance carried forward 4,544 161,814 166,358