2024-12-31-accounts

Annual Report 2024

Ensuring every life lost to armed violence is promptly recorded, correctly identified, and publicly acknowledged.

Table of Contents

Trustees’ report for year ended 31	Trustees’ report for year ended 31	Trustees’ report for year ended 31	December 2024 st	December 2024
		Who we are		3
	Gfyet tlon Uy a	2024 Impact Review		6
ellie ferber	eet eee ere ree SarcegeLer @anepa fe tn cage Pe	Financial review Structure, governance, and mangement		10 16
		Independent Examiner’s Report		19
	droyaler Leerecin	Statement of Directors’ and Trustees’ Responsibilites		21
. :	Sanreer richer G ae		Statement of Financial Activities
	.	Balance Sheet		22

Image: 7691017a/Shutterstock.com

Annual Report

2024

Cover Image: Srebrenica Memorial, Hira Aftab

Trustees’ report for year ended 31 December 2024

The Board of Trustees are pleased to present their Trustees’ Annual Report and accounts for the year ending 31 December 2024. The Trustees’ Annual Report contains a Directors’ Report as required by company law. The report and accounts comply with the requirements of the Companies Act 2006 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with FRS102 (effective 1 January 2019).

Trustees

Professor Michael Spagat (Chair) Dr Iain Overton (resigned 19 December 2024)

Dr Oran Finegan (appointed 22 March 2024, resigned 19 December 2024) Janet Anderson (appointed 22 March 2024) Benjamin Valentino (appointed 22 March 2024) Katherine Brealey (resigned 22 March 2024) Negah Angha (appointed 31 March 2025) Fiona Lloyd-Davies (appointed 31 March 2025) Elisabeth Pramendorfer (appointed 31 March 2025) Harriet Scott (appointed 31 March 2025)

Registered Charity Number

1166974

Registered Company Number

Every Casualty Worldwide, 09082055, Registered in England & Wales, company limited by guarantee.

Registered Office

86-90 Paul Street, London, EC2A 4NE

Bank

Barclays Bank Plc Leicester LE87 2BB

CAF Bank Ltd 25 Kings Hill Avenue Kings Hill, West Malling Kent ME19 4JQ

Independent examiner

Shruti Soni Limited, 117A St. Johns Hill, Sevenoaks, TN13 3PE

Annual Report

1

2024

A Message from the Chair of the Board

As Chair of Every Casualty Counts, it is my privilege to introduce this year’s Annual Report —a record not just of our achievements, but of the lives and stories we are committed to honouring. In a world where conflict too often obscures the humanity of those it harms, ECC’s mission—to ensure that every life lost to armed violence is recognised and recorded—remains more urgent than ever.

2024 was a year of tangible progress for ECC. We significantly expanded the support we provide to the members of our Casualty Recorders Network, launching two major capacity-building initiatives that are already bearing fruit in regions where reliable information on conflict casualties is desperately needed. From Ukraine to East Africa, our network members—many working in high-risk, under-reported environments—have made courageous advances in ensuring that victims of armed violence are not lost to silence.

These advances have been made possible by increased financial support, which enabled us to double our staff team and expand our programmes. Importantly, this growth has not diluted our values—it has strengthened them. With new expertise and perspectives, we have sharpened our methodologies, broadened our policy engagement, and laid the foundations for longer-term sustainability.

ECC’s work continues to earn the trust and collaboration of policymakers, human rights advocates, and international institutions. This year, our contributions informed the work of a UN Commission of Inquiry and supported one national government’s efforts to document conflict casualties with transparency and accountability. These are significant markers of progress for our field, which has too often been marginalised in global policy debates.

I want to pay particular tribute to the staff, volunteers, and trustees of ECC, whose professionalism and passion set the standard in our sector. To our donors, both institutional and individual: thank you for recognising the profound importance of remembering and honouring every victim. And to our network members, who are the lifeblood of this organisation—you are doing heroic work, and we are honoured to stand with you.

This report offers a window into the real-world impact of your support and our shared mission. Together, we are helping to build a future in which no life lost to armed violence goes unacknowledged.

With deepest gratitude,

Michael Spagat ECC, Chair of the Board

Annual Report 2

2024

Who we are

Every Casualty Counts is a unique organisation that focuses exclusively on promoting and supporting effective recording of all casualties of armed violence, wherever they occur. To do this, we work with civil society, states, and intergovernmental organisations around the world.

Our work spans both current and historic contexts involving armed conflict and human rights violations. The rapid developments in information technology and news media over the past decade have had a substantial impact on this field. Both the potential and the need to record accurate, verifiable information on casualties is greater than ever before.

We are not affiliated to any political organisation or movement.

Annual Report 3

2024

Image: 1414390d /Shutterstock.com

A Message from our Director

As I reflect on the past year, I am filled with immense gratitude and pride for what ECC has accomplished. Despite the perennial challenges we face, our organisation not only persevered but thrived, expanding our impact and deepening our commitment to our mission.

This year marked several significant milestones in our journey. We successfully launched new capacity-building programmes directly benefiting 19 member organisations of the Casualty Recorders Network. These include organisations operating in countries such as Somalia and Ethiopia, which are widely neglected by news media but where the number of casualties continues to grow.

Thanks to the generosity of our funders – new and old – we had a very positive year financially, doubling our income compared to 2023. This new funding allowed us to expand our staff team, bringing in new talents and experience which strengthen our impact. We also began developing new approaches to our fundraising to ensure we can continue to meet the needs of the growing Casualty Recorders Network and the communities they serve.

We maintained and strengthened relationships with colleagues across the political, humanitarian, academic and NGO sectors. This enabled us to reach new audiences and develop a robust network of support for the field of casualty recording. This collective commitment is vital for achieving our goal of a world where no life is lost without recognition.

None of this would have been possible without our exceptional staff, devoted volunteers, visionary board members, and loyal supporters. Their passion and dedication are the foundation upon which all our successes are built.

It is my pleasure to present Every Casualty Counts 2024 Annual Report to you, detailing our achievements, challenges, and financial health.

Thank you for being part of this important work.

Rachel Taylor ECC Executive Director

Annual Report 4

2024

Recognition and thanks

First and foremost, Every Casualty Counts (ECC) would like to recognise the dedication and courage of every member of the Casualty Recorders Network. Their tireless work identifying, documenting and memorialising those who have lost their lives in armed conflict is a service to all humanity. Many network members operate in extremely difficult and dangerous circumstances, at great personal risk, but their commitment to recognising the dignity of every victim remains strong. It is an honour and a privilege for ECC, its staff and trustees, to work alongside you all.

ECC’s work would not be possible without the financial support of our various funders and individual donors. We are deeply grateful to all those who recognise the importance of this work and help us to make it happen. In particular, we would like to thank the Joseph Rowntree Charitable Trust for its consistent support and encouragement over many years. This multi-year and flexible funding has enabled us to plan effectively, respond to crises as needed, and made our activities and expenditure more efficient.

We would also like to thank the Ministry of Defence of the Grand-Duché of Luxembourg for its support for casualty recording in Ukraine. Casualty records are an important tool not only for accountability but also for tackling weaponised misinformation in hybrid warfare. The availability of verified, consistent information about the impact of armed conflict on civilians is an important defensive weapon.

Finally, we extend our thanks to the many small trusts, foundations, and individuals who have supported our mission both financially and personally. Your recognition of the importance of this work is testament to the value of each life lost, and our shared desire to ensure they are not forgotten.

Support our work in coming years by joining the Remembrance Collective or visit everycasualty.org/support

Annual Report

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2024

2024 Impact Review

Throughout the year, ECC continued working towards achieving the goals of our three-year strategic plan. Our main priority in 2024 was helping CRN members increase their capacity to apply the Standards for Casualty Recording effectively, to improve the quality and impact of their casualty recording work. This work is often context-specific and there is no universally applicable solution. We worked with CRN members in multiple countries to help them find the most suitable solutions for their own environment, aims, and resources.

During 2024 we also collaborated with CRN members to educate policy makers, news media and the public about casualty recording in a variety of contexts. We helped audiences across the globe understand how to interpret casualty information and identify reliable sources, in an environment plagued by propaganda and disinformation.

Annual Report 6

2024

Image: Sergei Ilnitsky/EPA//Shutterstock.com

ECC continued working closely with diplomats, UN staff and other international experts to improve states’ understanding and implementation of their casualty recording obligations. We participated in two global conferences, advising on the role of casualty recording in protecting civilians from military harm and improving protection of health workers in conflict zones. We also worked closely with CRN members to brief the UN Human Rights Council and its mechanisms throughout the year.

ECC substantially increased our resources and operational capacity in 2024, bringing in new staff, trustees and funders. We look forward to continuing to mature sustainably throughout 2025 and beyond, as we continue broadening our circles of support and influence.

Our impact in numbers

new members joined the CRN, adding three new contexts to the network - 13 South Sudan, Sudan and Myanmar.

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17
instances of media
citations by ECC staff
and trustees.
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Participated in

2[x] Doubled income from previous year.

UN Human Rights Council sessions, 3 making statements, covering different contexts. 8[11]

Conducted self-assessment compliance studies with CRN 17 members from Ethiopia, Somalia, South Sudan and Sudan to identify areas where they need support to apply the Standards, and began developing training programmes to respond to these.

Annual Report

7

2024

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Increased from
2
to staff.
4
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Began the translation process of the Standards for Casualty Recording into new languages - Somali and Ukrainian. [2]

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Diversified
funding from 2
to
sources.
9
3 new
Trustees
joined the
Board.
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/ Held webinars, in collaboration 4 with Royal Holloway University London, to inform policymakers about state-of-the-art practices recording casualties in Chad, Sudan, Central African Republic and Democratic Republic of Congo.

Provided independent analysis of casualty records in response to requests from UN Commission of Inquiry and national government. 1[1]

Strengthened our organisational efficacy by adopting and implementing 8[new policies,] including safeguarding, donations acceptance, and equality and diversity.

Supported Ukrainian CRN 2 members to develop new policies to improve their compliance with the Standards, including in relation to methodology, data protection, security, and staff mental health.

Annual Report

8

2024

In 2024, ECC launched two new projects to build the capacity of casualty recorders in Ukraine and East Africa (Ethiopia, Eritrea, Somalia, South Sudan, Sudan) respectively.

Supporting Casualty Recorders in Ukraine

ECC worked with CRN members from Ukraine, namely the Ukrainian Helsinki Human Rights Union (UHHRU) and the Ukraine Memorial Platform (UMP), to support the documentation of casualties. We held regular meetings with both organisations, helping them to develop new methodology guidance and security policies.

Capacity building in East Africa

In 2024, ECC secured funding from the National Endowment for Democracy for capacity building work with organisations in East Africa. ECC conducted needs assessments with 21 organisations and finalised a list of 17 to participate in the project. The project focuses on developing their capacity in key areas relating to casualty recording, such as methodology, information management, data and staff security, and advocacy.

Annual Report 9

2024

Image: 10501014b/Shutterstock.com

2S az o>wer Pik tna Oe SD: S29_ Raed Ssm Nite Structure, governance and CheMESTAVy cen management

Every Casualty Worldwide is incorporated in England and Wales and is a company limited by guarantee, company registration number 09082055. On 6 May 2016 Every Casualty Worldwide became a Charity registered in England and Wales, number 1166974. Its operations are governed by its Memorandum and Articles of Association dated 2016 (as amended 2022). In 2021, the Trustees decided to use Every Casualty Counts as a working name.

ECC complies fully with both the letter and spirit of the Data Protection Act 1998 and the General Data Protection Regulation 2018, which was effective from 25 May 2018.

Annual Report 10

2024

Image: 7937213a/Shutterstock.com

Our mission

To ensure every life lost to armed violence is promptly recorded, correctly identified, and publicly acknowledged.

Objectives and activities for the public benefit

ECC’s objects are for the public benefit. They are:

• to advance education and research in the practice of and procedures for recording casualties resulting from armed violence; to promote national and international conflict resolution and reconciliation for the public benefit with a view to saving lives and relieving suffering and distress including by (but not limited to) the following means:

• 1.Promoting the careful recording of casualties and providing technical advice on the methodology and practice of casualty recording;

• 2.Research into any aspect of the recording of casualties resulting from armed violence, including its practice, procedures, development and impacts;

• 3.Raising awareness of, and promoting support for, the careful recording of casualties;

provided that all activities shall be balanced and shall maintain or enhance ECC's commitment to remaining impartial.

The policies adopted in furtherance of these objects are:

• The development and support of the practice of casualty recording through (a) research and knowledge exchange into existing practice, and (b) the collaborative development and promotion with practitioners and end users of international standards for the field. Advocacy to states, UN bodies, and other international agencies, to strengthen and expand support of casualty recording in both policy and practice. Communication and awareness raising among the general public on the subject of casualty recording, including its benefits, current limitations, and how it may be improved.

There have been no changes to these policies during the year. The Trustees have paid due regard to guidance issued by the Charity Commission under the Charities Act 2011 in deciding what activities ECC should undertake.

Annual Report 11

2024

AROWWAI INDUSTRIES ANNUAL REPORT 2022

Recruitment and appointment of Trustees

The Trustees in office in 2024 are set out on page 3. Following the resignation of two trustees at the end of 2024, we began recruiting new candidates through advertising, recommendations and other sources. We proactively sought candidates who could complement the skill set, expertise and demographics of existing Trustees.

Trustees must be at least 18 years of age and should not be trustees or staff members of any member organisation of the Casualty Recorders Network.

Organisation

The Board primarily contributes to the governance and good management of ECC through quarterly board meetings, with additional meetings as required. Its role is one of governance and strategic oversight. It approves the budget, operational and strategic plans, and appoints the Chair and Chief Executive. The day to day running of the charity is managed by the Executive Director with decisions taken and limits to authority governed by ECC's delegated authority framework.

Trustee induction and training

Trustee induction is tailored to the individual requirements of Trustees, but in all cases involves a review of the strategic plan, annual budget, and minutes of previous Board meetings. All new Trustees are provided with Charity Commission guidance for Trustees and opportunities for training.

Related parties

ECC has no formal links with other organisations, but works closely with many in the field of casualty recording and related issues, both in the UK and overseas. This includes, but is not limited to, members of the international Casualty Recorders Network.

ECC sometimes receives restricted funding from donors to support casualty recording activities in particular contexts. In 2024, £6,272 was transferred to UHHRU and UMP to support casualty recording in Ukraine, in line with ECC’s organisational strategy and donor requirements.

Annual Report

12

2024

No Trustee received any remuneration from ECC in 2024 (2023: £nil). None of the Trustees were reimbursed expenses incurred in the performance of their duties, although ECC’s policies allow for such reimbursement when requested.

Risk management

The Trustees confirm that they are satisfied that adequate control actions and monitoring processes are in place to mitigate the charity’s exposure to major risks. The major risks which the Charity faces have been identified as:

• Operational

• Reputational

• Financial

• Human Resources

• Governance

Appropriate actions to mitigate against the potential impact of each of these risk categories are considered on an on-going basis as part of the Risk Management process. They are summarised as follows:

Operational: The risk of injury or death to employees is minimised through application of ECC’s Health and Safety policy. ECC’s travel policy applies to employees and consultants travelling overseas and includes completion of a risk assessment for each trip, monitoring travel advice from FCDO and adhering to a security protocol where relevant.

ECC staff do not have contact directly with persons considered vulnerable under UK safeguarding legislation but nevertheless ECC has a safeguarding policy and all new staff complete safeguarding training. We require project partners to sign safeguarding agreements as part of any collaboration.

ECC ensures the security of its IT systems and data through outsourced professional IT services support.

Reputational: The field in which ECC operates is inherently sensitive and potentially controversial. ECC aims to exercise the highest levels of professional ethics, transparency and accuracy at all times. In all our activities, particularly those with public exposure, we ensure a strict focus on the specificities of casualty recording and related human rights issues, but avoid engaging on broader political issues.

Annual Report

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2024

ECC conducts thorough due diligence checks on all potential donors, partners and/or members of the Casualty Recorders Network before undertaking any collaboration. The potential risk from project partners misreporting on activities is addressed through clear written agreements and regular monitoring.

Financial: The funding situation for charities operating in this field is extremely challenging. ECC is constantly seeking to identify new sources of funding to mitigate against potential shortfalls or changes of focus from existing donors. We operate a full costs recovery model in fundraising and maintain a minimum of three months’ operating costs in unrestricted reserves. The Board reviews cashflow at least quarterly to ensure that any potential shortfall in income or reduction in reserves is anticipated and addressed in good time. Foreign exchange losses are monitored and we seek good value for money in banking and exchange services. ECC is exploring new ways to raise funds, in addition to existing reliance on trusts, foundations and governments. These may potentially include individual and major donor giving programmes.

Human Resources : As a small organisation, staff changeover can result in a significant loss of institutional knowledge. ECC mitigates against this through ensuring knowledge is widely shared across staff, clear processes are project management tools are in place, and information is clearly archived. All work is stored in ECC’s cloud services and not on employees’ own devices. ECC is expanding its staff team as funding allows, to reduce excessive concentration of knowledge and responsibility in a few key individuals.

Governance: The Board of Trustees is responsible for the Governance of ECC. It meets at least quarterly and approves the budget, operational and strategic plans, appoints the Chair and Chief Executive, and approves overall policy in relation to staff employment. It reviews cashflow and forecasts at each meeting. ECC has clear policies on conflicts of interest, and all Trustees sign a code of conduct. All policies are routinely reviewed and updated as required, with assistance from a professional human resources consultant. The recruitment, appointment, induction and training of Trustees is detailed under the Structure, Governance and Management section of this report. Financial procedures are reviewed annually, and all expenditure requires at least two levels of approval.

Annual Report 14

2024

Internal controls

The Trustees confirm that internal control procedures are in place in order to provide reasonable assurance against material misstatement or loss. They include:

• Comprehensive financial policies and procedures.

• Internal audit of financial procedures.

• Comprehensive system of annual budgets, approved by the Trustees, and financial reporting of actuals against budget.

• Regular forecasting of predicted income and cashflow.

• Regular monitoring of reserves policy.

• Annual review of the charity’s risk register.

ag Ss Pe Se ECC and Ukraine Memorial ; aE ae, Platform exhibition in House of a EO ae PEE Bet ec eee

Annual Report 15

2024

Fe aalas Financial review

ECC’s income in 2024 was £163,292, which is double the 2023 income (£81,296). This increase was due to securing funds from several new Trusts and Foundations in the UK and USA, as well as new funding from the Government of Luxembourg.

During the year, ECC engaged the services of an external fundraising consultant to help with our applications to Trusts and Foundations. As this service reduced the amount of ECC staff time required for fundraising activities, overall expenditure on fundraising remained consistent with previous years. In 2024, ECC spent £22,028 on raising funds (2023: £22,650). The Board is happy with the return on investment provided by the services of the fundraising consultant, and may engage such services again in future.

Annual Report 16

2024

Image: 10459564e /Shutterstock.com

Expenditure on charitable activities was lower than that of the previous year, £81,580 (2023: £170,010). This was due in part to lower overall expenditure and in part to the scheduling of project activities, which resulted in restricted funds being carried forward of £42,390 (2023: £nil). Expenditure on charitable activities as a percentage of total expenditure was 80% (2023: 88%).

The unrestricted reserve as at 31st December 2024 was £67,322 (2023: £50,028).

Although the number of employed staff doubled over the course of the year to four, staffing costs for the year decreased to £65,925 (2023: £102,404). This was due to the reduction in hours of the Executive Director post compared to previous years.

Principal funding sources

ECC’s sources of funding diversified compared with the previous year:

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As part of our risk management strategy, ECC strives to maintain a range of funding sources and to avoid over reliance on specific funders. We aim to continue diversifying our income streams over the coming years.

Annual Report

17

2024

Reserves Policy

It is the policy of ECC that the organisation must hold a minimum level of unrestricted reserves (defined as the assets which are easily available in the short term, for example, cash, current monies owned) equivalent to at least three months’ of expenditure costs. ECC has set a planned upper limit on our targeted unrestricted reserve level of 12 months’ average running costs so that we do not hold funds back from delivering our charitable activities unnecessarily.

ECC aims to manage our reserves within the upper and lower reserve limits ‘reserve corridor’. The Board monitor reserves at its quarterly meetings, to identify risks and corrective actions as required.

ECC's unrestricted, general reserve at 31st December 2024 stood at £67,322 (2023: £50,028) with £42,390 restricted income funds carried forward to 2025 (2023: £nil). The Trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue ECC’s current activities while consideration is given to ways in which additional funds may be raised. The Trustees judge that the level of reserves maintained throughout 2024 were sufficient for the Charity to gain the new resources necessary to allow essential operations to proceed into 2025.

Grant making

ECC does not make sub-grants to other organisations, except where these are indicated in funding agreements with donors (see ‘Related Parties’ above). Before entering any subgranting agreement, ECC undertakes extensive due diligence checks on the proposed recipient organisation, its senior staff and other significant related persons. Grants are subject to detailed written agreements and monitored to ensure that funds are spent on charitable purposes and that strict principles of governance are maintained. ECC complies with all requirements of the Charity Commission guidance on monitoring end use of funds and managing risks when working internationally.

Annual Report

18

2024

Statement of disclosure to examiner

Each of the trustees has confirmed that there is no information of which they are aware which is relevant to the examination, but of which the examiners are unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the examiners are aware of such information.

Independent examiner’s report

Shruti Soni Ltd were appointed as Independent Examiners to the Charity in 2021 and have examined the 2024 accounts.

Members of the charity guarantee to contribute an amount not exceeding £1 to the assets of the charity in the event of winding up. The total number of such guarantees at 31 December 2024 was 3 (2023:3). The Trustees are members of the charity. The Trustees have no beneficial interest in the charity and are not remunerated.

Independent Examiner's Report To the Trustees of Every Casualty Worldwide

I report on the accounts of the company for the year ended 31 December 2024 which are 22 to 31 . set out on pages

Responsibilities and basis of report

As the charity trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the 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 company’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 2011 Act.

Annual Report

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2024

I ndependent examiner's statement

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

• 1.Accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or

• 2.The accounts do not accord with those records; or

• 3.The accounts do not comply with the accounting requirements of section 396 of the 2006 Act, other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination; or

• 4.The accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

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.

Shruti Soni Shruti Soni Ltd 117A St Johns Hill Sevenoaks TN13 3PE

Date 9 September 2025

Annual Report

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2024

Statement of Directors’ and Trustees’ responsibilities

The Trustees (who are also directors of Every Casualty Worldwide for the purposes of company law) are responsible for preparing the Trustees' Annual 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:

• Select suitable accounting policies and then apply them consistently. Observe the methods and principles in the Charities SORP.

• Make judgments and accounting estimates that are reasonable and prudent. State whether applicable UK Accounting Standards have been followed.

• Prepare the financial statements on the going-concern basis unless it is inappropriate to presume that the charitable company will continue in business.

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the 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 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.

Signed on behalf of the Board of Trustees

Michael Spagat, Chair of the Board

18.06.2025

Annual Report 21

2024

Statement of Financial Activities and Balance Sheet

Statement of Financial Activities (including Income and Expenditure Account) For the year ended 31st December 2024

			Unrestricted	Unrestricted	Restricted	Restricted	Total funds	Total funds	Unrestricted	Unrestricted		Restricted			Total funds
				funds		funds		2024		funds		funds			2023
Income		Notes		£		£		£		£		£			£
Donations and legacies		3		82,496		80,102		162,598		81,296		-			81,296
Interest income				694		-		694		-		-			-
Total income				83,190		80,102		163,292		81,296		-			81,296
Expenditure:		4
Raising	funds			22,028		-		22,028		22,650		-			22,650
Charitable activities				43,868		37,712		81,580		124,921		45,089			170,010
Total expenditure				65,896		37,712		103,608		147,571		45,089			192,660
Net income/(expenditure)				17,294		42,390		59,684	(	66,275)	(	45,089)	(		111,364)
for the year
Reconciliation of funds
Total funds brought forward				50,028		-		50,028		116,303		45,089			161,392
Total funds carried forward			£	67,322	£	42,390	£	109,712	£	50,028		-		£	50,028

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derives from continuing activities.

The statement of financial activities complies with the requirements for an income and expenditure account under the Companies Act 2006.

The notes on the following pages form part of these accounts.

Annual Report

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2024

Every Casualty Worldwide (Limited by Guarantee)

Balance Sheet As at 31st December 2024

	Note	2024		2023
		£		£
Current assets
Debtors	7	11,328		564
Cash at bank and in hand		112,969		56,813
		124,297		57,377
Liabilities:
Creditors: Amount falling due within one year	8	14,585		7,349
		14,585		7,349
Net current assets / (liabilities)		109,712		50,028
Total assets less current liabilities		109,712		50,028
The funds of the charity:	9
Restricted income funds	10	42,390		-
Unrestricted income funds	10
General reserve		67,322		50,028
Total charity funds		109,712		50,028

The charity is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31st December 2024. No member of the charity has deposited a notice, pursuant to section 476, requiring an audit of these accounts.

The trustees acknowledge their responsibilities for ensuring that the charitable company keeps accounting records which comply with sections 386 and 387 of the Act and for preparing accounts which give a true and fair view of the state of affairs of the charitible company as at the end of the financial year and of its incoming resources and application of resources, including its income and expenditure, for the financial year in accordance with the requirements of sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to accounts so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

The notes on the following pages form part of these accounts.

The accounts were approved by the Board on 18 June 2025.

Name Trustee Mike Spagat, Chair of the Board Charity Registration No. 1166974 Company Registration No. 09082055

Annual Report

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2024

Every Casualty Worldwide (Limited by Guarantee)

Notes to the financial statements for the year ended 31st December 2024

1 Statutory information

Ever Casualty Worldwide is a charitable company, limited by guarantee, registered in England and Wales number 09082055, charity number 1166974. The charitable company’s registered office address is 86-90 Paul Street, London, EC2A 4NE. The registered office is the principle place of business. The accounts are prepared in sterling, which is the functional currency.

2 Accounting policies

2.1 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) and the Companies Act 2006. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

2.2 Public benefit entity

The charitable company meets the definition of a public benefit entity under FRS102.

2.3 Going concern

The Trustees believe the main risks to the charity are that funders may change their priorities, however the current funders have not indicated that this is the case. Based on this expected continuing support and funding already committed the trustees are confident that the charity can continue as a going concern for a period of at least twelve months from the date of approval of these financial statements. The trustees have a reasonable expectation that the charity has adequate resources to continue in operation for the foreseeable future.

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.

2.4 Income

Donations and grants receivable are included when receivable, unless conditions are attached which specify their application to later periods. Such income would then be carried forward as income received in advance (deferred income). Government grants likewise receivable are included when receivable, unless conditions are attached which specify their application to later periods

2.5 Interest receivable

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.

2.6 Fund accounting

Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund.

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

Designated funds are unrestricted funds earmarked by the trustees for particular purposes.

Annual Report

24

2024

Every Casualty Worldwide (Limited by Guarantee)

Notes to the financial statements for the year ended 31st December 2024: continued

• 2.7 Expenditure and basis of apportioning costs Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis with the irrecoverable element of VAT included with the item to which it relates and has been classified under headings that aggregate all costs related to the category. Expenditure is classified under the following activity headings: Raising funds: Costs of raising funds relate to the costs incurred by the charitable company in inducing third parties to make voluntary contributions to it, as well as the cost of any activities with a fundraising purpose

Charitable activites: Expenditure on charitable activities includes conducting research, publishing analyses and recommendations, convening meetings and conferences, offering consultancy and expert advice and other activities undertaken to further the purposes of the charity and their associated support costs. Resources expended are allocated to directly to the activity to which the cost relates. Salaries are allocated according to time spent, other shared costs are apportioned on an equal basis with central overhead costs apportioned on the basis of total expenditure on each activity.

2.8 Cash at bank and in hand

Cash at bank and in hand includes cash and short term highly liquid investments.

The trustees seek to use short term deposits to maximise the return on monies held at the bank and to manage cash flow.

The charitable company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12

‘Other Financial Instruments Issues’ of FRS102 to all of its financial instruments. The Charity only has financial assets and liabilities of a kind that qualify as basic financial subsequently measured at their settlement value.

2.9 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.

2.10 Creditors and provisions

Creditors and provisions are recognised where the charitable company has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

2.11 Fundraising

Every Casualty Worldwide has contracted with a professional fundraiser during the year to support fundraising from Trusts, Foundations and Government grants and contracts. Funds are raised through individual donations, grants from Trusts, Foundations and Government grants and contracts.

2.12 Pensions

The charitable company operates an Auto Enrolment defined contribution pension scheme. Contributions are charged to the Statement of Financial Activities as they are incurred.

Annual Report

25

2024

Every Casualty Worldwide (Limited by Guarantee)

Notes to the financial statements for the year ended 31st December 2024: continued

3 Other Donations Voluntary Income Individual Donations Other Donations & Gift Aid Total from Donations & Legacies Total from Donations & Legacies Donations and legacies Trust & Institutional Income Joseph Rowntree Charitable Trust Donations and legacies Trust & Institutional Income Joseph Rowntree Charitable Trust National Endowment for Democracy Royal Holloway University CB & HH Taylor Edith M Ellis 1985 Charitable Trust Le Gouvernement du Grand-Duché de Luxembourg Chalk Cliff Trust FDFA-HSD Switzerland	£ Unrestricted £ 60,500 - - - - - - - Restricted £ - 20,531 3,600 1,500 3,247 41,736 4,293 5,195 Total 2024 £ 60,500 20,531 3,600 1,500 3,247 41,736 4,293 5,195
	60,500 80,102 140,602
	21,996 21,996 -
	21,996 21,996 -
	82,496 80,102 162,598
	£ Unrestricted £ 65,500 Restricted £ - Total 2023 £ 65,500
	65500 - 65500
	, ,
	- - -
	- - -
	15,796 - 15,796
	15796 - 15796
	, ,
	81296 81296
	, - ,

Annual Report

26

2024

Every Casualty Worldwide

(Limited by Guarantee)

Notes to the financial statements for the year ended 31st December 2024: continued

4	Analysis of expenditure	Analysis of expenditure		Charitable activities	Charitable activities
			Cost of raising funds	Advocacy	Support for Casualty Recorders Network (CRN) £	Support & Governance costs	2024 Total
			£	£		£	£
	Salaries, wages & related costs		6,367	9,551	46,191	3,817	65,925
	Grants paid out - project costs		-	-	6,272	-	6,272
	Staff recruitment, training & development	Staff recruitment, training & development	-	-	549	-	549
	Travel & subsistence		-	667	-	-	667
	Advocacy		-	784	-	-	784
	Translation, research, design, digital licence
	& reports		-	833	7,624	-	8,456
	Communications		-	-	-	-	-
	Website & IT General Office Accountancy fees Legal fees		- - - -	47 - - -	47 - - -	- 1,067 5,111 -	93 1,067 5,111 -
	Professional fees Meetings		13,226 -	- -	- -	- -	13,226 -
	Companies House & registered office Independent Examination		- -	- -	- -	264 1,194	264 1,194
	Total		19,593	11,881	60,682	11,453	103,608
	Governance costs		2,435	1,476	7,541	(11,453)	-
	Total expenditure 2024		22,028	13,357	68,223	-	103,608
						-
					Unrestricted	Restricted	Total
		Of the total expenditure:		2024	65,896	37,712	103,608
				2023	147,571	45,089	192,660
	Analysis of expenditure - prior year comparative
					Charitable activities
			Cost of raising funds	Advocacy	Support for Casualty Recorders Network (CRN)	Support & Governance costs	2023 Total
			£	£	£	£	£
	Salaries, wages & related costs	Salaries, wages & related costs	19,429	23,316	48,002	11,658	102,404
	Grants paid out - project costs		-	-	21,819	-	21,819
	Staff recruitment, training & development	Staff recruitment, training & development	-	-	-	-	-
	Travel & subsistence		-	7,192	-	-	7,192
	Advocacy		-	26,359	-	-	26,359
	Translation, research, design, digital licence
	& reports		-	2,009	-	-	2,009
	Communications		-	7,250	7,250	3,625	18,125
	Website & IT		-	237	237	-	474
	General Office		-	1,080	1,080	241	2,402
	Accountancy fees		-	-	-	3,404	3,404
	Legal fees		-	-	-	4,740	4,740
	Professional fees		-	-	-	2,208	2,208
	Meetings		-	-	-	120	120
	Companies House & registered office	Companies House & registered office	-	-	-	210	210
	Independent Examination		-	-	-	1,194	1,194
			19,429	67,443	78,388	27,400	192,660
	Governance costs		3,221	11,182	12,997	(27,400)	-
	Total expenditure 2023		22,650	78,625	91,385	-	192,660

Annual Report

27

2024

Every Casualty Worldwide (Limited by Guarantee)

Notes to the financial statements for the year ended 31st December 2024: continued

5 Net income for the year

• 6

Independent Examination Staff costs Staff costs during the year were: The net income for the year is stated after charging: Salaries and wages Social Security costs Employer’s contribution to defined contribution pension schemes	2024 £ 1,194 2023 £ 1,194
	2024 £ 62,297 1,249 2,379 2023 £ 89,808 5,556 7,040
	65,925 102,404

Number of staff

The average monthly number of staff during the year was 2.8 (2023: 2)

There were no employees whose annual remuneration was £60,000 or more.

The key management personnel of the charitable company included the Trustees and Chief Executive Officer. Total benefits paid to key management personnel including NIC and pension were £33,665 (2023: £81,512).

No trustees received, nor are due to receive, any remuneration or expenses for the year (2023: nil).

Annual Report

28

2024

Every Casualty Worldwide

(Limited by Guarantee)

Notes to the financial statements for the year ended 31st December 2024: continued

7	Debtors		2024	2023
	Due within one year:		£	£
	Accrued income		4,137	-
	Prepayments		514	564
	Other debtors		6,677	-
			11,328	564
8	Creditors
	Amounts falling due within one year:
			2024	2023
			£	£
	Trade creditors		12,182	3,174
	Social Security and other taxes		-	1,694
	Pension		894	990
	Accruals		1,491	1,491
	Other creditors		18	-
			14,585	7,349
9	Analysis of net assets between funds
		Unrestricted	Restricted	Total
		Funds	Funds	Funds
		£	£	£
	Fund Balances at 31 December 2024 are represented by:
	Tangible Fixed Assets	-	-	-
	Current Assets	69,725	54,572	124,297
	Creditors: Amounts falling due within one year	(2,403)	(12,182)	(14,585)
	Total net assets	67,322	42,390	109,712
	Analysis of net assets between funds -prior year comparative
		Unrestricted	Restricted	Total
		Funds	Funds	Funds
		£	£	£
	Fund Balances at 31 December 2023 are represented by:
	Tangible Fixed Assets	-	-	-
	Current Assets	57,377	-	57,377
	Creditors: Amounts falling due within one year	(7,349)	-	(7,349)
	Total net assets	50,028	-	50,028

Annual Report

29

2024

Every Casualty Worldwide

(Limited by Guarantee)

Notes to the financial statements for the year ended 31st December 2024: continued

10 Funds

The income funds of the charity include restricted and unrestricted funds comprising the following unexpended balances of donations and grants held on trust:

	At	Incoming	Outgoing	At
	01-Jan			31-Dec
	2024			2024
	£	£	£	£
Restricted Funds
Ukrainian casualty recording	-	46,029	(13,983)	32,046
Horn of Africa casualty recording	-	28,878	(18,534)	10,344
International Advocacy	-	5,195	(5,195)	-
Total Restricted Funds	-	80,102	( 37,712)	42,390
Unrestricted funds:
General funds	50,028	83,190	(65,896)	67,322
Total funds	50,028	163,292	(103,608)	109,712
Restricted Funds - description
Ukrainian casualty recording	Support for Ukrainian casualty recording. To develop the capacity of the		Support for Ukrainian casualty recording. To develop the capacity of the
Horn of Africa casualty recording	human rights defenders to record casualties	human rights defenders to record casualties	human rights defenders to record casualties

Support for Ukrainian casualty recording. To develop the capacity of the

human rights defenders to record casualties in line with international standards in the Horn of Africa. The final tranche from our international advocacy project to further develop support for casualty recording among political actors and influential stakeholders and to include the adoption of a thematic resolution on casualty recording at the Human Rights Council.

International Advocacy

Funds - prior year comparative 2023

The income funds of the charity include restricted and unrestricted funds comprising the following unexpended balances of donations and grants held on trust:

	At	Incoming	Outgoing	At
	01-Jan			31-Dec
	2023			2023
	£	£	£	£
Restricted Funds
Wellspring Philanthropic Fund	45,089	-	(45,089)	-
Total Restricted Funds	45,089	-	(45,089)	-
Unrestricted funds:
General funds	116,303	81,296	(147,571)	50,028
Total funds	161,392	81,296	(192,660)	50,028
Wellspring Philanthropic Fund	Special Ukraine Reponse, one-time contribution.	Special Ukraine Reponse, one-time contribution.

Annual Report

30

2024

Every Casualty Worldwide

(Limited by Guarantee)

Notes to the financial statements for the year ended 31st December 2024: continued

11 Taxation

The charitable company is registered as a charity and all of its income falls within the exemptions under Part 11 of the Corporation Tax Act 2010.

12Related parties

Aggregated donations from trustees, director and family of the director amount to £16,423 during the year to 31 December 2024, previously 1 trustee donated £25,000 to be spread over 2021 and 2023.

There are no other donations from related parties, none which are outside the normal course of business and no restricted donations from related parties.

13Pension and other post-retirement benefit commitments

Pension and other post-retirement benefit commitments
Defined contribution	2024	2023
	£	£
Contributions payable by the company for the year	2,379	7,040

At 31 December 2024 £894 was outstanding, paid in February 2025 (2023: £990)

14Contingent assets or liabilities

There are no contingent assets or liabilities at December 2024 (2023:Nil).

15Professional indemnity insurance

The charitable company has insurance to protect it from loss arising from the neglect or defaults of its Trustee, employees and agents and to indemnify the Trustees or other officers against the consequences of any neglect or default on their part. The total insurance premium incurred by the charitable company during the year, including professional indemnity, totalled £822 (2023: £846).

16Liability of members

Every Casualty Worldwide is a company limited by guarantee and has no share capital. In the event of the company being wound up, the liability of the members is limited to £1 each.

17Ultimate controlling party

The charitable company was under the control of the trustees during the period under review. There is no single ultimate controlling party.

Annual Report

31

2024

donate

Every Casualty Counts, 86 - 90 Paul Street, London, United Kingdom, EC21 4NE.

www.everycasualty.org

Every Casualty Counts is a trading name of Every Casualty Worldwide, a charity registered with the Charity Commission of England and Wales, No. 1166974 and a UK-registered company limited by guarantee no. 09082055. Qualified for IRC 501(c)(3) equivalency status in the USA. ECW has Special Consultative Status with ECOSOC (United Nations).