THE HUMAN DIGNITY TRUST Trustees, Report and Financial statements to 31 March 2025 *AE08ZACR• 1511012025 COMPANIES HOUSE #130 Company registratlon: 07472200 Charity registration: 1158093 THE HUMAN DIGNITY TRUST (LIMITED BY GUARANTEE) REPORT OF THE TRUSTEES REFERENCE AND ADMINISTRATION DETAILS The Trustees, who are also dSrectors for the purposes of the Companies Act, present their twelfth statutory report and accounts, covering the period l April 2024 to 31 March 2025. Charlty Name The Human Dignity Trust Charity registration number 1158093 Company registration number 07472200 Registered Office 10 Queen Street Place London EC4R IBE Audltors Knox Cropper LLP 65 Leadenhall Street London EC3A 2AD Sollcltors Bates Wells LLP 10 Queen Street Place London ECIN 2HR Bankers HSBC 31 Holborn Holborn Circus London EC4A 2DY Operatlng Office 4th Floor West - Quality House 5-9 Quality Court. Chancery Lane London WC2A IHP Website www.humandi nit rust.o MEMBERSHIP The Trustees from time to time shall be the only members of the Trust. A Trustee shall become member on becoming a Trustee. At the date of this report the number of members was 9. The liability of each member is limited to £1, being the amount that each member undertakes to contribute to the assets of the Trust 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, for: payment of theTrust's debts and liabilities contracted before he or she ceaseslo be a member; payment of the costs, charges and expenses of winding up; and adjustment of the rights of the conlributories among themselves. Page I THE HUMAN DIGNITY TRUST (LIMITED BY GUARANTEE) REPORT OF THE TRUSTEES TRUSTEES The Trustees who are serving at the date of this report or who have served durin8 the period covered by the accounts are: ointed Resi Name Conway BLAKE Patrick DORIS Matthew Charles R081NSON Prof. Michael Kwame ADDO Emma Jayne CUSDIN Luis Alfonso BARROSO Andrew MILLER Sara WIL80URNE Kenneth JONES as Trustee 24105/2018 29106/2022 3110112018 1710912020 1710912020 16102/2023 0110612023 0110612023 1010312025 as Trustee Position Chair of Trustees Vice Chair of Trustees Treasurer Any person who is willln8 to act a5 a Trustee, and would not be disqualifled from actln8 under the provisions of Article of Association number 27, may be appointed to be a Trustee by a decision of the Trustees, for such term as the Trustees may decide, provided that every appointment must have the approval of the Founder while he remains a member (note: the Founderfs membership ceased on 29 June 2022). TRUSTEE INDUCTION AND TRAINING New Trustees are inducted Into the governance responsibilities of the Trust, and of the Company as a registered charity. by the Chair and Chief Executive. Guidance Information from the Charitv Commission is made available to all Trustees. KEY MANAGEMENT The key management personnel ofthe Trust are Treva Denise {Téal 8raun, Chief Executive ofthe Trust, supported by the Senior Management Team of Ariane Adam, Head of Legal, Emma Eastwood, Head of Strategic Communications, and Victorla Sanderson, Head of Finance and Operations. CHIEF EXECUTIVE Treva Denise (Téa) Braun, Chief Executive of the Trust, has executive responsibilities for the Trust. OBJECT5 The Trust was registered as a charity on l August 2014. The objects of the Trust are for the public benefit: Page 2 THE HUMAN DIGNITY TRUST (LIMITED BY GUARANTEE) REPORT OF THE TRUSTEES To promote and to protect human rights {as set out in the Universal Declaration of Human Ri8hts and subsequent United Nations conventions and declaratlonsl throughoutthe world, and in partlcular Ibut without limitatlonl: the rights to human dignity and to be free from cruel, inhuman or degrading treatment or punishment; the right to privacy and to personal and social development; and to promote the sound administration of the law. The charity confirms the trustees have complied with the duty in section 17 of the Charities Act 2011 to have due regard to public benefit guidance published bythe Commission in determining the activity undertaken by the charity. REMUNERATION POLICY FOR KEY PERSONNEL Senior Management salaries are determined by the Remunerations Commlttee who have dele8ated responsibility for considering and recommendln8 to the Board the Trust's policy for all staff remuneration. FINANCIAL RESULTS FOR THE PERIOD The financial results are set out in full in the accounts. Income for the period increased by £324,953 {19%1 to £2,077.389 while expenditure increased by £441,483131%1 to £1,876,661. We are very grateful to longstanding and more recent funders and partners, without whose support our work wouldn't be possible. At the close of the financial year, the Trust held total net assets of £1,403,308. Of these funds, £58,916 are restricted funds to be carried forward, representln8 funds which the Trust received for its charitable actlvlties that have not yet been expended. The unrestricted reserves held by the Trust are £1,344,392. Page 3 THE HUMAN DIGNITY TRUST (LIMITED BY GUARANTEE) REPORT OF THE TRUSTEES POLICY ON RESERVES The Trust needs to retain the necessary level of unrestricted rese￿eS to have the resource to respond to shortfall in income and meet any unexpected expenditure. The target level of unrestricted rese￿eS has been assessed using a risk-based approach. The Trustees have reviewed income risk, expenditure risk and other major operating risks. Based on this analysis, the Trustees opinion is that the rese￿e5 should equate to approximately six to twelve months of operating expenditure. Operating expenditure is defined as staff costs, regional associate costs and essential running costs. The Trustees will agree a target level for the unrestricted reseNes, which will be kept under review and reassessed regularly. The actual level of unrestricted reserves at any time will then be measured against this target, and appropriate action taken to make up any shortfall or utilise any surplus. The policy will be reviewed annually at the year-end by the Trustees and regularly monitored throu8hout the year. The required level of reserves would be between £610,194-£1,220,388. For the year ended 31 March 2025 the Trust has £1,344,392 of unrestricted reserves. Of this amount £249,423 are designated and £1,094.969 are not designated. PRINCIPAL RISKS The Board of Trustees, and Finance, Audit, Risk and Governance Committee, meet five times per year, and more frequently if appropriate. All signif icant risks, together with current mitigation actions, are reviewed regularly throughout the year through a formal risk management process. The Trustees are satisfied that the risks identified have been mitigated to an acceptable level. The principal risks and uncertainties identified by the charity are as follows: Risk identified Action taken to mltigate risk Income risk A strict income budget is in place, with bi-monthly targets. The Board of Trustees meets flve tlmes per year to discuss progress. Risk to staff The safety of staff on overseas business trips is reviewed for every trip, and security and insurance are provided as appropriate. FUNDRAISING The vast majority of our fundraising has been with established foundations, corporates, and government bodie5, all of which have rigorous application and approval procedures. The Trust has also received funding through individual high net worth individuals and, through our website, members of the public make srnaller donations either on a one-off or recurring basis. We do not fundraise through mass appeals or use external professional fundraisers. The Trust is registered with the fundraising regulator. Page 4 THE HUMAN DIGNITY TRUST (LIMITED BY GUARANTEE) REPORT OF THE TRUSTEES TRUSTEES, RESPONSIBILITIES The Trustees (who are also directors of the Trust for the purposes of company law} are responsible for preparing the Trustees, report and the fina ncial statements in accordance with applicable law and United Kingdorn accounting standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the Trustees to prepare financial statements for each financial year. 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 of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these f inancial statements, the Trustees are required to: select suitable accounting policies and then apply them consistently; observe the methods and principles of the Charities SORP; make judgements and estimates that are reasonable and prudent; prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Trust will continue in operation, The Trustees are responsible for keeping adequate accountin8 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 enable them to ensure that the f inancial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detectlon of fraud and other Irregularities. In so far as we are aware: There is no relevant information of which the charitable company's auditors are unaware,, and The trustees have taken all steps that they ought to have taken to make themselves aware of any relevant information and to establish that the charitable company's auditors are aware of that information. The report of the Trustees has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006. PLAN5 FOR THE FUTURE We will continue delivering under our 5-year strategy12024-20291. With both ongoing success in our work in the past year and ever-increasir)g opposition including anti-rights forces and rising political and funding insecurity for human ri8hts globally. we will continue the same work we've always done whilst continuing to use new, agile strategies to help our partners counter rollback and regression. Ou r central focus will remain providing technical a5515tance for decriminalising consensual sa me-sex sexual conduct, eradicating other repressive laws and practices that are justified on the basis of the criminal law inclusive of both old colonial-era laws and newer forms of criminalisation and Page 5 THE HUMAN DIGNITY TRUST (LIMITED BY GUARANTEE) REPORT OF THE TRUSTEES reformingwidersexual offence laws and enacting protective legislation, most notably hate crime laws. We will continue expanding our cornplementary sUPPOrt to local partners with media and communications strate8ies. We will also further embed and Brow our re8ionally based members of the team in the regions in which we work, and further strengthen our operational systems and structures to ensure stability and efficiency in how we carry out our work. Our 5-year Stralegy12024-20291, incorporates five priority areas: l. Strategic human rights Iltlgation; 2. Legislative reform. 3. Media, communlcations and public education; 4. International and regional and advocacy; 5. Operational strengthening. In close collaboration with our local partners, we will press forward with existing and new legal cases, technical assistance for legislative reform and communications plans across Africa, Asia, the Caribbean, and the Pacific. We will also continue to updatei promote, disseminate, and leverage our extensive body of research including at key regional and international fora, in order to keep the issues of decriminalisation, wider sexual offences law reform and protective legislation on human rights agendas around the Commonwealth and beyond. ACTIVITIES UNDERTAKEN DURING THE REPORTING PERIOD Between l April 2024 and 31 March 2025. the Trust completed a number of major actlvlties and achieved significant legal successes, across both our strate8ic Iltlgation and leglslative reform work to support local partners to eradicate laws that criminalise, discriminate against and fail to adequately protect LGBT people. We also successfully grew our media and communications strategies in collaboration with our local civil society and government partners. Technlcal legol ossistance In this period, the Trust has been working actively with local civil societyi legal and government partners In 20 countries across four regions of the world. Two new decriminalisation cases were filed in domestic court5, With our support having contributed to their development. We continued to support ongoing filed cases and litigants in six jurisdictions and helped achieved a landmark court victory that decriminalised LGBT people in Namibia. We supported two further jurisdictlons with efforts to ensure implementation of International human rights decisions calling for decriminalisation, and worked in an additional ten countrles through research, strategy sessions, legal drafting, online trainings and/or consultations with a view to developing legal strategies to challenge anti-LGBT laws in the courts. Page 6 THE HUMAN DIGNITYTRUST (LIMITED BY GUARANTEE) REPORT OF THE TRUSTEES Our legislative reforrn work, in which the Trust provides technical legal asslstance on request to governments seeking to reform sexual offence laws that criminalise, discriminate against, or fail to adequately protect LGBT people and other marginalised groups, and to enact protective legislation, was also active this year. With renewed funding from the UK Foreign, Commonwealth and Development Office, the Trust provided ongoing technical legal expertise to two Commonwealth governments to develop human rights compliant bills on sexual offences, hate crimes and/or equal opportunities. Through this work, a new law against hate crimes was enacted in the Seychelles and took effect froml October 2024. providing for the first time in the country's history a clear and stron8 legal protection against hate-motivated crime. Bills In these and other partner countries are f inalised and working thelr way through domestic legislative processes. We also supported civll societv organisations in one additional country to effectively analyse or advocate for legislatlve reform, and we brought together participants from nine countries to discuss and strategise around the potential development of hate crime le8islation, The direct beneficiaries of our work- namely the LGBT populations in the countries in which the Trust is active totals close to 20 million people globally. In the case of our legislative reform work, additional beneficiaries include tens of millions of other mar8inalised people such as women, children and persons with disabilities all of whom will directly benefit from broad-based reforms to discriminatory or inadequate sexual offence laws or the enactment of hate crime or equal opportunitles leglslation. Medlo, communlcutlons and publlcotlons Our media and communications support to our local partners always complements our technical legal assistance. We supported the development and implementation of communications strategies linked to litigation in seven countries in the Caribbean. the Pacific and Africa. Together with our partners and local lawyers in two of these countries, this involved agreeing messaging and media relations tactics in advance of three case filings in order to prepare the 8round for facts-based and persuasive reporting on constitutional challenges, whilst in another four countries we supported the drafting of press releases and think pieces following key hearings and judgments. The Trust's support to local public education campaigns linked to legal change continued in three countrles, wlth publlc service announcements reaching significant percentages of two of the countries, population across broadcast and digital. and appearance5 of campaign spokespeople on TV, radio and public events reaching key target audiences. A national poll. which may eventually inform similar campaigns and persuasive messaging in one further country, was also completed. We continued to advance our use of film to communicate complex and compelling legal issues affecting LGBT human rights to broader global audiences. Over the course of the year, the Trust produced five films, including an award-winning documentary aboutthe legacy of UK colonial-era laws on LGBT people around the Commonwealth, a film about the winning decriminalisation case in Mauritius, and a profile film featuring one of our Senlor Lawyers discussing an HDT-supported legal case in Namibia to decriminalise same-sex acts, The Trust scored over 896 media mentions during the Page 7 THE HUMAN DIGNITY TRUST (LIMITED BY GUARANTEE) REPORT OF THE TRUSTEES year, comprising a reach of 3.94 billion people globally. This year, we also published a second, updated version of our 2016 report on the criminalisation of lesbian and bisexual women, Breoking the Silence, as well as our five-year strategic plan, Pride in Progress.. A Roodmop to Ending LGB T Criminalisation, and a number of case digests on keyconstitutional challenges to laws criminalising same-sex intimacy. Leadership ond growth Téa Braun continued to lead the or8anisation. Under her leadership and thanks to the generous support of 0￿r donors, our annual income reached £2,077,389 in this financial year. The value of pro bono legal services in support of our work from our Legal and Bar Panels this year amounted to in excess of £2,200,000. We established a new Finance and Operations department, and it became fullv staffed in thls period, which has helped us grow and strengthen our internal operations including policies and procedures, enhancing our5taff offer and making it easierforour expert teams to do their work. Slgned on behalf of the Trustees Cortw•y Bloke (Ocl 1, 2025. 6..02pml Conway Blake Chair of Trustees Dated: 25th September 2025 Page 8 THE HUMAN DIGNITY TRUST (registered company no. 07472200) INDEPENDENT AUDITOR'S REPORTTOTHE MEMBERS OF THE HUMAN DIGNITY TRUST FOR THE YEAR ENOED 31 MARCH 2025 We have audited the financial statements of The Human Dignity Trust Ithe company'l for the year ended 31 March 2025 which comprise the Statement of Financial Activities, the Balance Sheet, the Statement of Cash flows and notes to the financial statements, includin8 a summary of significant accounting policies. The financial reportin8 framework that has been applied in their preparation is applicable law and United Kingdom Accountin8 Standards, including Financial Reportln8 Standard 102 The Flnancial ReF)Ortin8 Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion, the financial statements.. 8ive a true and fair view of the state of the companws affairs a5 at 31 March 2025 and of income and expenditure for the year then ended; have been properly prepared in accordance with Unlted Klngdom Generally Accepted Accountlng Practlce; and have been prepared in accordance with the requirements of the Companies Act 2006. Basis for oplnlon We conducted our audit in actordance with International Standards on Auditlng IUKI IISAS IUKII and applicable law. Our responsibilities under those standards are further descrlbed in the Auditor's responsibilitie5 for the audit of the financlal statements Section of our report. We are Independent of the accordance wlth the ethlcal requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Concluslons relatln8 to 8oln8 ¢oncern In auditin8 the financial statements, we have concluded that the trustees, use of the goin8 concern basls of ccounting in the preparation of the flnancial statements Is appropriate. Based on the work we have performed, we have not identified any material uncertainties relatin8 to events or conditions that, Individually or collectlvely, may cast sl8nificant doubt on the charitable company's ability to continue as a 80ing concern for a period of at least twelve months from when the financial statements are authorised for issue. Our re5ponsibillties and the responslbllities of the trustees with respect to 80in8 concern are described in the relevant sections of thi5 report. Other Informatlon The other information comprises the informaiion included In the annual report, other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and. except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Pa8e 9 THE HUMAN DIGNITYTRUST Ire8lstered company no. 07472200) INDEPENDENT AUDITOR'S Rf PORT TO THE MEMBERS OF THE HUMAN DIGNITY TRUST FOR THE YEAR ENDED 31 MARCH 2025 In connection with our audit of the financial statements, our responsibility is to read the other information and. in doing so, consider whether the other information 15 materially incon515tent with the flnancial staternents or our knowled8e obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatement5, we are required to determine whether there is a material misstatement in the financial statements Of a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information. we are required to Teport that fact. We have nothin8 to report in this regard. Oplnlons on other matters pres¢rlbed by the Companles Act 2006 In our opinion. based on the work undertaken in the course of the audit.. the information given in the trustees, report. which includes rhe directors, report prepared for the purposes of company law, for the financial year for which the financial statements are prepared is consistent with the flnancial Statements. and the director5, report included wlthin the trustees, report has been prepared in atcordance wlih applicable legal requirements. Matters on which we are requlred to report by eJTception In the light of the knowledge and understanding of the and its environment obtained in the course of the audit. we have not identifled material missiatements in the dire¢tors' report included within the trustees, report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion: adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not Visited by us,. or the financial statements are not In agreement with the accountin8 records and returns,. or certain disclosures of trustees, remuneration specified by law are not made: or we have not received all the information and explanations we require for our audit. the trustees were not entitled to prepare the financial statements in accordance with the small companles re8ime and take advantage of the small companies, exemptions in preparing the trustees, report . Responsibilities of trustees As explained more fully in the trustees, responsibilities statement in the Trustees. Report, the trustees (who are also the directors of the charitable company for the purposes of company lawl are responsible for the preparation of the financial statements and for belng satisfied that they give a true and fair view, and for such internal control as the trustee5 determine is necessary to enable the preparation of flnanclal statements that are free from material misstatement, whether due to fraud or error. In preparin8 the financial statements. the trustees are responsible for assessing the 's ability to continue as a 80ifbg concern, disclosing, a5 applicable, matter5 related to going concern and using the Boing concern basis of accounting unle55 the trustees either Intend to liquidate the or to tease operations, or have no realistic alternative but to do so. Auditorfs responsibilities for the audit of the financlal statements Page 10 THE HUMAN DIGNITY TRUST (registered company no. 07472200) INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF THE HUMAN DIGNITY TRUST FOR THE YEAR ENDEO 31 MARCH 2025 Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditorfs report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAS IUKI will always detect a material misstatement when it exists. Misstatements can arise from frèvd or error and are considered material if, individually or in the a8gre8ate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. Irregularitles, Includln8 fraud, are instances of non.S39 150.412 154444 648,781 46).5* 89S,122 1,752MY6 1 4>5.171 Th1* i14ni hl*¢Tho Hurn•nOlinltvTivlt'swwk In iedw1n8v￿￿n¢• ¥nddls¢T5minllh)Trll•lM¢ LG8T pwl•. wnen4ndilrls.•ndpih•r vyln•r¥bl• ir¥vpi thrOuththi•lomi•f S•yu•l•ft•rrtes. •Ml4l%drn1Ni￿n•ThI h•t•¢fln•l•wslhihe C4mMon￿OI￿hind hyond. THE HUMAN DIGNrfiTAU ILIMifEO BYfjUAAAiifEEI IIOTESTOTHE ACCOVNfs1(•Dlln¥edl TNiy?nl hlwTh• Hum1nD*￿￿TIU$lt￿Cf¢l19 •n•n•Wlr••n¥lranmpntforiwA•srfuif•ialch4ny by lthk•d W•ny 1h14th￿at*ts￿1Iv• r•lorrn¢llort. ltr&irant tsloiTht TrIym￿O*￿TrU1t'5Woiklhr*￿￿Iln￿EUrdl￿lr￿r$*u ￿adVanC TNsii•nl *l•rTh• HumJno*wTtult lQluppoM a sPtol•th*¢4¢Y•CtM1*51olnfomi k•vWob•l stak•hJld•i* •r¢und• y•uTrJ.br•Ik￿dIcIIIOryts¥Ih fommMq•Onl￿ tlthln•tlon w¢¥￿￿1¢EDAwl. Thh8r4tyt isfoi 1lt(yfits•￿e•l 1•prov￿J• res￿14 Ind*￿1*￿•m1fi This qrint li lor The Hunbn th"Inity Trust ta acc•l•rit•the dethrnlnills•tirthollGOTpeopleind T•￿t*d l•yl •dv•nces ik>b•l* Ihrouqh Iqchnlr•l Iwl •thd strnt•¢lc ¢ommuDk•tlMs s¥pp•ri for th• LGBT humin rlihis mo¥•ffleni. Ener This¢rant Is to¢ovei • portw ol a iranl made b¥The Hurnan Di8nltyTw5t trja bx•l IG8r ian15atlon workln8 In a couThlry in the Cirlbbear*which¢rimin411se$ LG8T people. Tot•lFundi Funrfs Fun Firtd AM•tS 9,511 1 335 OBO 9.3Jl 51.91• 1,344,39? 5J.g10 1,403,308 1024 F5wd •JMti 997,947 1,186,YS5 l•t41n•t bli•ts 1,014,172 J9S.714 1.202,580 olih• p•rh7d 1015 ono y•ir on* y•Jri 63,151 174,215 IOL77S 2)7,$66 101,775 PJ8e 24