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← Ceasefire Centre For Civilian Rights

2024-12-31-accounts

Company number: 09069133 Charity Number: 1160083

Ceasefire Centre for Civilian Rights

Report and financial statements For the year ended 31 December 2024

Ceasefire Centre for Civilian Rights

Contents

For the year ended 31 December 2024

Reference and administrative information ...................................................................................... 1 Trustees’ annual report .................................................................................................................. 2 Independent examiner’s report .................................................................................................... 10 Statement of financial activities (incorporating an income and expenditure account) ................... 12 Balance sheet ............................................................................................................................... 13 Notes to the financial statements ................................................................................................. 14

Ceasefire Centre for Civilian Rights

Reference and administrative information

For the year ended 31 December 2024

Company number 09069133
Charity number 1160083
Registered office 3 Whitehall Court
and operational London
address SW1A 2EL
Country of England & Wales
Registration
Country of United Kingdom
Incorporation
Trustees Trustees, who are also directors under company law, who served during the
year and up to the date of this report were as follows:
Piers Feltham
Lucy Freeman
Maggie Murphy
Clara Sandoval Villalba
Sareta Ashraph
Ziyad Marar
Secretary Mark Lattimer Executive Director
Bankers National Westminster Bank PLC
Strand Villiers House Branch
38 Strand
London
WC2N 5JQ
Solicitors Bates Wells
10 Queen Street Place
London
EC4R 1BE
Independent Noelia Serrano
Examiner Sayer Vincent LLP
Chartered Accountants and Statutory Auditors
110 Golden Lane
London
EC1Y 0TG

1

Ceasefire Centre for Civilian Rights

Trustees’ annual report

For the year ended 31 December 2024

The trustees present their report and financial statements for the year ended 31 December 2024.

Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the memorandum and articles of association, the requirements of a directors’ report under company law and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.

Objectives and activities

Purposes and aims

The organization aims to:

Public benefit focus on ensuring that our activities achieve our charitable aims

The trustees review the aims, objectives and activities of the charity each year. This report looks at what the charity has achieved and the outcomes of its work within the last twelve months. The trustees report the success of each key activity and the benefits the charity has brought to those groups of people that it is set up to help. The review also helps the trustees ensure the charity's aims, objectives and activities remained focused on its stated purposes.

The trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning its future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives that have been set.

Achievements and performance in the delivery of public benefit

The rise reported last year in global rates of conflict and the concomitant increase in civilian harm continued in 2024, rendering the charity’s activities of urgent relevance.

The activities of the charity in 2024 in furtherance of the purposes above have focused on the major programmes described below. In addition to these, Ceasefire also continued in 2024 to monitor developments regarding civilian harm and opportunities for improving accountability in a number of other jurisdictions, including Yemen, Libya, Sudan, South Sudan and Democratic Republic of Congo.

2

Ceasefire Centre for Civilian Rights

Trustees’ annual report

For the year ended 31 December 2024

Iraq: strengthening legal protection for civilians, promoting reparation for violations and addressing gender-based violence

Ceasefire’s legal helpdesk office in Iraq continued to deliver pro bono legal assistance to Iraqi civilians affected by war, including the most recent Iraq-ISIS conflict, by leveraging existing Iraqi reparation schemes. During the year the centre received hundreds of enquiries and consultation requests through drop-in visits, phone calls, messages via social media platforms, and a dedicated WhatsApp line. In total, our team now have a caseload of some 750 civilian harm cases, and have been successful in securing reparations awards in over 200.

In April Ceasefire launched a social media campaign on our Arabic Facebook page to raise awareness among Iraqis about the available reparation schemes under national laws. Over 52 days the campaign reaching 167,200 users from various provinces, including those most affected by the Iraq-ISIS conflict, and garnered over 23,000 engagements. Many of these interactions involved potential credible claims, which our team has taken on and supported.

In May, Ceasefire conducted a two-day training workshop for Iraqi civil society organisations (CSOs) to enhance their understanding and skills regarding the Iraqi national reparation and compensation schemes. The workshop participants included CSO members, human rights activists, and lawyers, representing various Iraqi provinces, as well as Iraqi officials from different government institutions involved in the implementation of the Iraqi reparation laws, including representatives from the Iraqi Parliament, Directorate of Victims of War Operations, Military Mistakes and Terrorist Operations, the Compensation Committee in Nineveh, the Directorate of Yazidi Survivor Affairs, and finally, the Prime Minister’s representative on Yazidi Affairs.

An important project under out Iraq programmes focuses on monitoring violence against women (VAW) and supporting survivors. In March Ceasefire published a new report on family-based violence against women and its relationship to the armed conflicts in Iraq. With our longstanding Iraqi partner Asuda for Combatting Violence against Women, we have also expanded further support services to survivors of violence, including those eligible for reparations under the new ‘Yazidi Survivors Law’. Since the project's inception, legal and psychosocial services have been delivered to 305 survivors across the Kurdistan Region. In a challenging policy environment, one element of the project is to provide technical support to improve official responses to VAW. Meetings were held with both KRG officials and, in September, with officials and parliamentarians in Baghdad and work was undertaken on a detailed study of draft legislation.

An independent evaluation of our previous programmes in Iraq to date reported in June, with very positive results, and is available on our website.

Promoting inclusive documentation and access to justice in Syria

This new three-year programme began in January and is supported by the European Commission. Together with our partners Syrians for Truth and Justice, the programme is developing a cadre of some 50 civil society activists to train as violations documenters. The first online training course

3

Ceasefire Centre for Civilian Rights

Trustees’ annual report

For the year ended 31 December 2024

on international standards was held over the summer and the second in person course on interview and documentation techniques took place in Qamishli in north-east Syria over three days in October. A series of meetings with local Syrian officials and judges on advancing transitional justice was held at the same time.

The first report under the programme was published in early May, focusing on violations committed in Turkish-occupied Afrin in the north-west, based on over 150 cases of documented violations including killings, arbitrary detention, extortion, forced marriage and theft and destruction of property. The report was featured in a side event we co-organised with partners at the annual EU-Syria Conference in Brussels in April and also at an event organised by a coalition of Syrian NGOs in October. Research enabled a submission to the UN Commission of Inquiry on Syria.

A series of sub-grants to local civil society organisations across the country will be made under the programme. Following a call for proposals, a shortlist of proposals received was drawn up, with awards due to be made in the new year.

In December the overthrow of the long-standing Assad government/dynasty necessitated a period of urgent planning to work out the implications for our beneficiaries, partners and ongoing activities. Given the focus of our work on transitional justice as well as documenting ongoing violations, the political changes have only increased the relevance of the programme but will prompt careful consideration of priorities.

Civilian harm in Israel/Palestine

Together with academics from University College London and Temple University in the USA Ceasefire publishes a comprehensive online interactive map and database covering all civil judgments in the Israeli courts made against the Israeli Defence Forces (IDF) and Palestinian Authority for death, injury and property damage in the Occupied Palestinian Territories. The database covers nearly 500 separate cases over six decades.

On 7 October 2023 attacks by Palestinian armed groups on Israel triggered a major intensification of the conflict between Israel and Hamas. During 2024 Ceasefire continued to publish a number of articles in legal media to assess adherence to international humanitarian law and to promote greater compliance, including with provisional measures issued by the International Court of Justice. Following Ceasefire analysis of the potential for creating an international register of damage for the occupation of Palestinian Territory, the call for an international register was included in the UN General Assembly resolution on the situation of Palestine in late September.

Reparations for Ukraine

This project aims to strengthen civil society participation in the design and delivery of inclusive reparations mechanisms for Ukraine through civil society briefing and consultation, identification of lessons learned from previous official compensation programmes and supported national and international advocacy with key stakeholders.

4

Ceasefire Centre for Civilian Rights

Trustees’ annual report

For the year ended 31 December 2024

In 2024 primary research involved direct engagement with victims and civil society including through interviews and focus groups to gather their experiences of existing social protection for civilians who were deprived of their liberty as a result of Russia’s armed aggression against Ukraine, and their expectations for future reparations mechanisms. The insights gained from this research will inform a report to be published in 2025 as well as a six-week online campaign to raise awareness about the principle of reparation and its legal basis, encouraging Ukrainian civil society to generate discussion on future reparations mechanisms and to promote the concept of reparations as a necessary element in any internationally-mediated settlement.

Civilian rights and military accountability in the UK’s use of armed force

During the year Ceasefire produced a number of reports, briefings, social media campaigns and videos, all aimed at strengthening the practice of civilian protection and improving accountability related to UK military operations.

In April we published a report on Strengthening democratic control of UK war powers, followed by an op-ed in The New Humanitarian and a video and social media campaign, which garnered over 200,000 impressions. In September, we published a policy brief on Strengthening parliamentary oversight of UK Special Forces and in November, we launched a report on Strengthening UK military investigations into civilian harm, which outlines the applicable legal framework, evaluates the UK’s investigatory practice, and proposes new approaches to investigations that would facilitate compliance with international law and contribute to civilian protection. Our launches, side events and consultations have featured senior MPs from across parties, officials, military officers, academics, journalists and civil society.

During the year Ceasefire also partnered with Queen’s University Belfast and University College London on a research impact project to advance the idea of a UK civilian harm compensation scheme.

Financial review

The charity’s total income for 2024 was £652K, a significant increase on the previous year. Expenditure in the year was £477K. In 2024 the charity received valuable and continuing support from the Swiss Federal Department of Foreign Affairs, the Joseph Rowntree Charitable Trust, Asuda Organisation for Combating Violence against Women - United Nations Trust Fund to End Violence against Women, the Allen & Overy Foundation, the Open Society Foundations and the Fondation Pro Victimis. The charity also welcomed new donors, including the European Commission and the Swedish Postcode Lottery Foundation, giving a good outlook for the continuing development and growth of the charity’s activities. Ceasefire is very grateful for this support and for gifts from individual donors which enable us to work on some of the most complex rights challenges in the world.

Grant-making policy: Funds are supplied to civil society partner organisations under written agreements for joint activities including monitoring and documentation of human rights violations, legal assistance to victims, research and publications, and national and international advocacy.

5

Ceasefire Centre for Civilian Rights

Trustees’ annual report

For the year ended 31 December 2024

Contracts specify the activities to be undertaken by the partner, time schedules, narrative and financial reporting requirements to ensure that all funds have been used for the intended purpose, disbursement schedule and ethical and due diligence policies.

Reserves policy and going concern

Reserves policy: The charity seeks to ensure that it always holds sufficient reserves to cover planned expenditure over the following 4 months, currently forecast at £182K. At year end it held £179K in unrestricted reserves, just under the target. As the charity’s operations grow, it intends to maintain a prudent reserve to ensure stability.

The charity’s liabilities are currently small and it has pursued a prudent policy of only taking on any new liability in line with assets. The trustees therefore conclude with regard to the preparation of the accounts that a going concern basis is appropriate and that there are no material uncertainties.

Monitoring and managing risks

Ceasefire maintains a risk register which is updated and discussed by the trustees on a regular basis. Some 24 separate categories of risk have been identified, with particular attention placed on the ongoing risks associated with operating in conflict-affected environments. The principal risks include: operational security, including for staff, partners and beneficiaries in the field; digital security; restrictions on civil space in countries of operation; and financial/funding shocks affecting the humanitarian and human rights sectors. Each risk is assessed for likelihood and potential impact and mitigation factors identified to prevent, pre-empt or manage the risk. This may result in the implementation of additional due diligence measures or the postponement or curtailment of specific activities, in consultation with donors and partners.

Plans for the future

Ceasefire undertook a strategic review during 2024 to review the overall direction of the organisation in preparation for the next strategic period. This included consultation with civil society partners, donors and other stakeholders, as well as an assessment of external factors, including changes in the face of armed conflict, the rise in rates of civilian harm and the need to ensure that implementation of human rights and international humanitarian law meets the challenge of protecting civilians.

Guided by best practice in the humanitarian sector and the drive to embrace innovation, Ceasefire will pursue the following three objectives in the 2025–2028 strategic period:

6

Ceasefire Centre for Civilian Rights

Trustees’ annual report

For the year ended 31 December 2024

Structure, governance and management

The organisation is a charitable company limited by guarantee, incorporated on 3 June 2014 and registered as a charity on 22 January 2015.

The company was established under a memorandum of association which established the objects and powers of the charitable company and is governed under its articles of association.

The trustees are responsible for the overall governance of the charity, in accordance with the memorandum and articles of association. The trustee board approves the strategy, budget and organisational policies; it also reviews and approves the annual accounts and appoints the independent examiner. The trustees delegate all day-to-day responsibilities for running the organisation to the Executive Director, assisted by a team of staff and specialist consultants.

Appointment and induction of trustees

Under the articles of association, new trustees are appointed by the charity. The trustees seek to ensure that together they retain sufficient expertise in the areas of the charity’s operations and in charity administration and to recruit new trustees who will contribute to the charity’s effectiveness and standing. A skills matrix has been developed to ensure a suitable balance of skills, experience, and diversity and to identify areas where the board could be further strengthened. On appointment, new members benefit from a thorough induction covering trustee role and responsibilities, the charity’s ethical and due diligence policies, briefing on the charity’s strategy and operations, and access to further training, including that offered by the Charity Commission.

All trustees give their time voluntarily and receive no benefits from the charity. Any expenses reclaimed from the charity are set out in note 7 to the accounts.

Remuneration

The trustee board reviews staff remuneration on an annual basis, including taking into account any increase in the prevailing cost of living. Pay rates for the Executive Director and other staff are set bearing in mind: pay rates in comparable national and international charities in the same or related sectors as the charity; the ability of the charity to recruit staff attracted by its public benefit objectives; and the need to attract and retain staff with specific skills related to the implementation of international human rights and humanitarian law and the management of complex programmes in conflict-affected environments.

Related parties and relationships with other organisations

The charity has no subsidiary undertakings. It cooperates with a number of like-minded organisations in the UK and overseas to achieve its charitable purposes.

7

Ceasefire Centre for Civilian Rights

Trustees’ annual report

For the year ended 31 December 2024

Funds held as custodian trustee on behalf of others

During 2024 there were no funds held as custodian trustee on behalf of others.

Statement of responsibilities of the trustees

The trustees (who are also directors of Ceasefire Centre for Civilian Rights for the purposes of company law) are responsible for preparing the trustees’ report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which 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 financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial 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 detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Members of the charity guarantee to contribute an amount not exceeding £10 to the assets of the charity in the event of winding up. The total number of such guarantees at 31 December 2024 was 6 (2023 6). The trustees are members of the charity but this entitles them only to voting rights. The trustees have no beneficial interest in the charity.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime.

8

Ceasefire Centre for Civilian Rights

Trustees’ annual report

For the year ended 31 December 2024

The opinion of the directors is that the company is entitled to the exemptions conferred by Section 477 of the Companies Act 2006 relating to small companies

The directors acknowledge the following responsibilities:

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime.

Independent Examiner

Noelia Serrano was appointed as the charitable company's independent examiner during the year and has expressed her willingness to continue in that capacity.

The trustees’ annual report has been approved by the trustees on 3 April 2025 and signed on their behalf by

Piers Feltham Trustee

9

Independent examiner’s report

To the members of

Ceasefire Centre for Civilian Rights

I report to the trustees on my examination of the accounts of Ceasefire Centre for Civilian Rights for the year ended 31 December 2024.

This report is made solely to the trustees as a body, in accordance with the Charities Act 2011. My examination has been undertaken so that I might state to the trustees those matters I am required to state to them in an independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the trustees as a body, for my examination, for this report, or for the opinions I have formed.

Responsibilities and basis of report

As the charity trustees of the Company you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’)/Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your 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 the Directions given by the Charity Commission under section 145(5) (b) of the Charities Act 2011 (‘the 2011 Act’).

Independent examiner’s statement

Since the Company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accounts in England and Wales, which is one of the listed bodies.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

10

Independent examiner’s report

To the members of

Ceasefire Centre for Civilian Rights

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.

Name: Noelia Serrano FCA Address: Sayer Vincent LLP, 110 Golden Lane, London, EC1Y 0TG Date: 28 March 2025

11

Ceasefire Centre for Civilian Rights

Statement of financial activities (incorporating an income and expenditure account)

For the year ended 31 December 2024

For theyear ended 31 December 2024
Note
Income from:
2
3
4
6
14
Reconciliation of funds:
Total funds carried forward
Transfers between funds
Net movement in funds
Total funds brought forward
Net income for the year
Total income
Expenditure on:
Charitable activities
Raising funds
Other income
Total expenditure
Bank interest
Civilian-led monitoring, research and
training
Donations and legacies
Charitable activities
Civilian-led monitoring, research and
training		 Restricted
£
-
635,893
-
-		 Unrestricted
£
2,565
5,800
-
8,126		 2024
Total
£
2,565
641,693
-
8,126		 Restricted
£
-
392,502
-
-		 Unrestricted
£
1,939
9,600
214
2,461		 2023
Total
£
1,939
402,102
214
2,461
635,893 16,491 652,384 392,502 14,214 406,716
-
448,828		 216
27,533		 216
476,361		 -
290,801		 241
19,914		 241
310,715
448,828 27,749 476,577 290,801 20,155 310,956
187,065
(24,090)		 (11,258)
24,090		 175,807
-		 101,701
(25,372)		 (5,941)
25,372		 95,760
-
162,975
92,779		 12,832
165,934		 175,807
258,713		 76,329
16,450		 19,431
146,503		 95,760
162,953
255,754 178,766 434,520 92,779 165,934 258,713

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in Note 14 to the financial statements.

12

Ceasefire Centre for Civilian Rights

Balance sheet

Company no. 09069133

As at 31 December 2024

As at 31 December 2024
Note
Current assets:
10
Liabilities:
11
14
Debtors
Restricted funds
The funds of the charity:
Creditors: amounts falling due within one year
Total net assets
Cash at bank and in hand
General funds
Total charity funds		 £
73,639
376,344		 2024
£
£
50,868
506,649
557,517
298,804
434,520
165,934
92,779
434,520		 2023
£
258,713
449,983
15,463
178,766
255,754
258,713

The opinion of the directors is that the company is entitled to the exemptions conferred by Section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge the following responsibilities:

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime.

Approved by the trustees on 3 April 2025 and signed on their behalf by

Piers Feltham Trustee

13

Ceasefire Centre for Civilian Rights

DRAFT: 28 March 2025 10:27

Statement of cash flows

For the year ended 31 December 2024

For the year ended 31 December 2024
Cash flows from operating activities
Net income for the reporting period
(as per the statement of financial activities)
Bank interest income
(Increase) in debtors
(Decrease)/increase in creditors
Analysis of cash and cash equivalents
Cash at bank and in hand
Total cash and cash equivalents
Cash and cash equivalents at the beginning of the
year
Cash and cash equivalents at the end of the year
Change in cash and cash equivalents in the year
Net cash provided by investing activities
Cash flows from investing activities:
Bank interest income
Net cash (used in)/provided by operating activities		 £
175,807
(8,126)
(22,771)
(283,341)
8,126		 £
2024		 £
95,760
(2,461)
(23,301)
276,164
2,461		 £
2023
(138,431) 346,162
8,126 2,461
At 1
January
2024
£
506,649		 Other non-
cash
changes
£
-
(130,305)
506,649		 348,623
158,026
376,344 506,649
Cash flows
£
(130,305)		 At 31
December
2024
£
376,344
506,649 (130,305) - 376,344

14

Ceasefire Centre for Civilian Rights

Notes to the financial statements

For the year ended 31 December 2024

Ceasefire Centre for Civilian Rights is a charitable company limited by guarantee and is incorporated in England and Wales. The registered office address and the principal place of business is 3 Whitehall Court, London SW1A 2EL.

b) Basis of preparation

The financial statements have been prepared in accordance with 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) - (Charities SORP FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

The charitable company meets the definition of a public benefit entity under FRS 102.

The trustees consider that there are no material uncertainties about the charitable company's ability to continue as a going concern.

The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period.

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the income have been met, it is probable that the income will be received and that the amount can be measured reliably.

Income received in advance of the provision of a specified service is deferred until the criteria for income recognition are met.

Donated professional services and donated facilities are recognised as income when the charity has control over the item or received the service, any conditions associated with the donation have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), volunteer time is not recognised so refer to the trustees’ annual report for more information about their contribution.

On receipt, donated gifts, professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.

h) Fund accounting

Unrestricted funds are donations and other incoming resources received or generated for charitable purposes.

15

Ceasefire Centre for Civilian Rights

Notes to the financial statements

For the year ended 31 December 2024

Grants payable are made to third parties in furtherance of the charity's objects. Single or multi-year grants are accounted for when either the recipient has a reasonable expectation that they will receive a grant and the trustees have agreed to pay the grant without condition, or the recipient has a reasonable expectation that they will receive a grant and that any condition attaching to the grant is outside of the control of the charity. Provisions for grants are made when the intention to make a grant has been communicated to the recipient but there is uncertainty about either the timing of the grant or the amount of grant payable.

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

Resources expended are allocated to the particular activity where the cost relates directly to that activity.

Support and governance costs are re-allocated to each of the activities based on the share of the total costs between activities within the period.

Governance costs are the costs associated with the governance arrangements of the charity. These costs are associated with constitutional and statutory requirements and include any costs associated with the strategic management of the charity’s activities.

k) Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. Cash balances exclude any funds held on behalf of service users.

The charitable company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charitable company in an independently-administered fund. The pension cost charge represents contributions payable under the scheme by the charitable company to the fund. The charitable company has no liability under the scheme other than for the payment of those contributions.

Rental charges are charged on a straight line basis over the term of the lease.

16

Ceasefire Centre for Civilian Rights

Notes to the financial statements

For the year ended 31 December 2024

For the year ended 31 December 2024
2
Individual donations
Fundraising events
3
Swedish Postcode Foundation
European Union
Pro Victimis Foundation
Minority Rights Group Europe - NORAD
grant funding
Institute for International Law and Human
Rights
Joseph Rowntree Charitable Trust
Asuda Organisation for Combating
Violence against Women - United Nations
Trust Fund to End Violence against
Women grant
Foundation Open Society Institute
Total income from charitable activities
Swiss Federal Department of Foreign
Affairs
Income from donations and legacies
Allen & Overy pro bono legal services
Allen & Overy - grant
Income from charitable activities
Civilian-led monitoring, research and
training		 Restricted
£
-
-		 Unrestricted
£
2,359
206		 2024
Total
£
2,359
206		 Restricted
£
-
-		 Unrestricted
£
1,939
-		 2023
Total
£
1,939
-
- 2,565 2,565 - 1,939 1,939
Restricted
£
-
75,338
10,201
192,221
66,118
-
58,000
-
57,000
129,654
47,361

 Unrestricted
£
-
-
-
-
-
-
5,800
-
-
-
-		 2024
Total
£
-
75,338
10,201
192,221
66,118
-
63,800
-
57,000
129,654
47,361		 Restricted
£
50,000
-
12,070
-
66,784
13,931
58,000
56,346
60,000
-
75,371		 Unrestricted
£
-
-
-
-
-
-
9,600
-
-
-
0
-		 2023
Total
£
50,000
-
12,070
-
66,784
13,931
67,600
56,346
60,000
-
75,371
635,893 5,800 641,693 392,502 9,600 402,102

17

Ceasefire Centre for Civilian Rights

Notes to the financial statements

For the year ended 31 December 2024

4a Analysis of expenditure (current year)

Analysis of expenditure (current year)
Salaries and wages (see note 7)
Consultancy
Rent and office running costs
Communications
IT costs
Training and evaluation activities
Travel
Funds for local NGOs for joint in-country activities (see
note 5)
Finance Costs
Fundraising costs
Design and Intellectual Property
Report production and dissemination
Pro bono legal services
Legal and Professional Fees
Support costs
Governance costs
Total expenditure 2024
Total expenditure 2023		 Cost of
raising funds
-
-
-
-
-
-
-
-
-
216
-
-
-
-		 Civilian-led
monitoring,
research and
training
£
155,671
-
14,066
555
747
4,980
11,908
142,784
(4,133)
-
25,073
15,840
75,338
6,000		 Governance
Costs
£
-
-
-
-
-
-
-
-
-
-
-
-
-
9,751		 Support
Costs
£
463
-
238
6
795
275
766
-
15,238
-
-
-
-
-		 2024
Total
£
156,134
-
14,304
561
1,542
5,255
12,674
142,784
11,105
216
25,073
15,840
75,338
15,751		 2023
Total
£
118,022
45,767
8,643
493
8,370
1,501
3,179
101,437
9,148
241
3,484
6,698
-
3,973
216
-
-		 448,829
17,781
9,751		 9,751
-
(9,751)		 17,781
(17,781)
-		 476,577
-
-		 310,956
-
-
216 476,361 - - 476,577 310,956
241 310,715 - -

Of all the total expenditure, £27,749 was unrestricted (2023: £20,155) and £448,828 was restricted (2023: £290,801).

18

Ceasefire Centre for Civilian Rights

Notes to the financial statements

For the year ended 31 December 2024

4b Analysis of expenditure (previous year)

he year ended 31 December 2024
Analysis of expenditure (previous year)
Salaries and wages (see note 7)
Consultancy
Rent and office running costs
Communications
IT costs
Training and evaluation activities
Travel
Funds for local NGOs for joint in-country activities (see
note 5)
Finance Costs
Fundraising costs
Design and Intellectual Property
Report production and dissemination
Legal and Professional Fees
Support costs
Governance costs
Total expenditure 2023		 Cost of
raising funds
-
-
-
-
-
-
-
-
-
241
-
-
-		 Civilian-led
monitoring,
research and
training
£
117,066
45,767
8,235
450
1,484
1,501
2,968
101,437
1,718
-
3,484
6,698
-		 Governance
Costs
£
-
-
-
-
-
-
-
-
-
-
-
-
3,973		 Support
Costs
£
956
-
408
43
6,886
-
211
-
7,430
-
-
-
-		 2023
Total
£
118,022
45,767
8,643
493
8,370
1,501
3,179
101,437
9,148
241
3,484
6,698
3,973
241
-
-		 290,808
15,934
3,973		 3,973
-
(3,973)		 15,934
(15,934)
-		 310,956
-
-
241 310,715 - - 310,956

19

Ceasefire Centre for Civilian Rights

Notes to the financial statements

For the year ended 31 December 2024

For the year ended 31 December 2024
5
At the end of the year
Cost
Grant making
Asuda Organisation
Protecting survivors of gender-based violence in post-conflict Iraq
Supporting civil society advocacy for Ukraine reparations
Eastem Ukrainian Center for Civic Initiatives
ZaZa Consulting
Asuda Organisation
Asuda Organisation
Egyptian Commission for Rights
Asuda Organisation
ZaZa Consulting
Asuda Organisation
Syrians For Justice
Promoting inclusive documentation and access to justice for human rights violations in
Syria
Civilian rights & reparation in Iraq
Defending rights & securing accountability in Iraq
Protecting the Rights of Religious Minorities		 2024
£
-
-
2,700
53,267
4,965
23,005
-
-
31,747
27,100		 2023
£
25,914
40,072
-
-
-
-
23,560
1,310
7,300
3,281
142,784 101,437

Grant making represents amounts transferred to partner organisations to undertake in-country joint activities. Grants are only made to registered independent institutions, not individuals.

Net income for the year
This is stated after charging:
2024 2023
£ £
Operating lease rentals:
Property 10,800 7,200
Independent examiner's remuneration (excluding VAT): 3,800 3,300
Trustees' remuneration - -
Trustees' reimbursed expenses - -
Foreign exchange losses 1,064 893

Staff costs were as follows:

Staff costs were as follows:
Social security costs
Redundancy and termination costs
Employer’s contribution to defined contribution pension schemes
Salaries and wages		 2024
£
134,405
-
10,110
11,619		 2023
£
100,066
1,929
6,131
9,896
156,134 118,022

The following number of employees received employee benefits (excluding pension costs) during the year between:

2024 2023 No. No. £70,000 - £79,999 1 1

20

Ceasefire Centre for Civilian Rights

Notes to the financial statements

For the year ended 31 December 2024

The total employee benefits (including pension contributions and employer's national insurance) of the key management personnel were £87,485 (2023: £83,692).

The charity trustees were not paid or received any other benefits from employment with the charity in the year (2023: nil). No charity trustee received payment for professional or other services supplied to the charity (2023: nil).

The average headcount in the year was 3 (2023: 2).

8 Related party transactions

There were no related party transactions in 2024 (2023: none).

Aggregate donations from related parties were nil (2023: £nil).

9 Taxation

The charitable company is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.

10 Debtors

10
Debtors
11
Deferred Income
Prepayments
Trade debtors
Trade creditors
Payroll creditors
Other debtors
Creditors: amounts falling due within one year
Accruals		 2024
£
-
73,322
317		 2023
£
29,272
21,180
416
73,639 50,868
2024
£
53
4,178
11,232
-		 2023
£
14,033
8,357
6,725
269,689
15,463 298,804

12. Deferred income

Deferred income comprises grant funds received specified for use in future years in the funding agreements.

Balance at the beginning of the year
Amount released to income in the year
Amount deferred in the year		 2024
£
269,689
(269,689)
-		 2023
£
-
-
269,689
- 269,689

21

Ceasefire Centre for Civilian Rights

Notes to the financial statements

For the year ended 31 December 2024

13a Analysis of net assets between funds (current year)

13a
Analysis of net assets between funds (current year)		 13a
Analysis of net assets between funds (current year)
13b
14a
At 1 January
2024
£
29,915
-
(44,421)
8,154
-
-
(2,739)
47,596
(3,574)
57,848
Total restricted funds
92,779
General funds
165,934
Total funds
258,713
Defending rights & securing accountability in
Iraq
Swedish Postcode Foundation
Swiss Federal Department of Foreign Affairs
Civilian rights & reparation in Iraq
Strengthen laws that implement Iraq's
Constitution
Institute for International Law and Human
Rights
Supporting civil society advocacy for Ukraine
reparations
Foundation Open Society Institute
Pro Victimis Foundation
Protecting survivors of gender-based violence
in post-conflict Iraq
Joseph Rowntree Charitable Trust
Restricted funds:
Movements in funds (current year)
Allen & Overy LLP
Net current assets
Net current assets
Allen & Overy pro bono legal services
Analysis of net assets between funds (prior year)
Protection from family-based violence in the
Kurdistan Region of Iraq
Asuda Organisation for Combating Violence
against Women - UNTF grant
Promoting inclusive documentation and access
to justice for human rights violations in Syria
European Union
Civilian rights and UK military accountability		 Income &
gains
£
-
75,338
47,361
58,000
129,654
192,221
10,201
57,000
-
66,118		 Restricted
£
255,754		 Unrestricted
£
178,766		 Total funds
£
434,520
Restricted
£
92,779		 Unrestricted
£
165,934		 Total funds
£
258,713
Expenditure
& losses
£
(27,836)
(75,338)
(2,321)
(49,337)
(90,017)
(75,447)
(10,611)
(57,360)
3,574
(64,135)		 Transfers
between
funds
£
(2,079)
-
(619)
(4,933)
(8,102)
(3,673)
(775)
(3,909)
-
-		 At 31
December
2024
£
-
-
-
11,884
31,535
113,101
(3,924)
43,327
-
59,831
92,779 635,893 (448,828) (24,090) 255,754
165,934 16,491 (27,749) 24,090 178,766
258,713 652,384 (476,577) - 434,520

22

Ceasefire Centre for Civilian Rights

Notes to the financial statements

For the year ended 31 December 2024

14b Movements in funds (prior year)

Movements in funds (prior year)
Total restricted funds
General funds
Total funds
Restricted funds:
Foundation Open Society Institute
Civilian rights and UK military accountability
Joseph Rowntree Charitable Trust
Protecting the Rights of Religious Minorities
Minority Rights Group - NORAD grant
Protection from family-based violence in the
Kurdistan Region of Iraq
Asuda Organisation for Combating Violence
against Women - UNTF grant
Strengthen laws that implement Iraq's
Constitution
Institute for International Law and Human
Rights
Supporting civil society advocacy for Ukraine
reparations
Protecting survivors of gender-based violence
in post-conflict Iraq
Pro Victimis Foundation
Civilian rights & reparation in Iraq
Allen & Overy LLP
Swiss Federal Department of Foreign Affairs		 At 1 January
2023
£
20,067
(5,732)
(228)
9,262
(2,587)
-
(4,332)
-		 Income &
gains
£
50,000
75,371
58,000
56,346
12,070
60,000
13,931
66,784		 Expenditure
& losses
£
(36,837)
(103,297)
(45,107)
(61,895)
(11,955)
(12,070)
(10,704)
(8,936)		 Transfers
between
funds
£
(3,315)
(10,763)
(4,511)
(3,713)
(267)
(334)
(2,469)
-		 At 1 January
2024
£
29,915
(44,421)
8,154
-
(2,739)
47,596
(3,574)
57,848
16,450 392,502 (290,801) (25,372) 92,779
146,503 14,214 (20,155) 25,372 165,934
162,953 406,716 (310,956) - 258,713

Purposes of restricted funds

Civilian rights and reparation in Iraq

To defend civilian rights and promote reparation and accountability in Iraq.

Civilian rights and UK military accountability

To strengthen the practice of civilian protection and improve the scope for reparations related to UK military operations.

Defending rights & securing accountability in Iraq

To defend the rights of civilians and secure civil accountability for violations in Iraq.

Promoting inclusive documentation and access to justice for human rights violations in Syria

To promote inclusive documentation and access to justice for human rights violations in Syria.

23

Ceasefire Centre for Civilian Rights

Notes to the financial statements

For the year ended 31 December 2024

Purposes of restricted funds (continued)

Protecting the Rights of Religious Minorities

To enable civilian-led monitoring of violations of Freedom of Religion or Belief in the Middle East and North Africa region.

Protection from family-based violence in the Kurdistan Region of Iraq

Improving implementation of legislation against family-based violence in the KRI, with a focus on effective support provided to survivors. The negative carried forward fund is a result of timing and represents the amount due in 2025 under the existing agreement.

Protecting survivors of gender-based violence in post-conflict Iraq

To enable women’s rights defenders to monitor and document incidents of violence against women, to increase access of survivors to support services and emergency protection and to advocate for better legislation protecting women and girls from violence.

Strengthen laws that implement Iraq's Constitution

To provide technical support and advice to Iraqi parliamentary committees and officials on legislative drafting in relation to implementing standards under international human rights and humanitarian law.

Supporting civil society advocacy for Ukraine reparations

To strengthen civil society participation in the design and delivery of inclusive reparations mechanisms for Ukraine, to bring justice to Ukraine’s civilians and enable them to rebuild their lives.

Transfers

These represent the allowable apportionment of management and administration charges.

15 Operating lease commitments payable as a lessee

The charity's total future minimum lease payments under non-cancellable operating leases is as follows for each of the following periods:


following periods:
Less than one year 2024
2023
£
£
10,800
7,200
10,800
7,200
Property
10,800 7,200

16 Legal status of the charity

The charity is a company limited by guarantee and has no share capital. The liability of each member in the event of winding up is limited to £10.

24