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← Global Legal Action Network (Glan)

2025-03-31-accounts

TRUSTEES’ REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

CONTENTS

CONTENTS
Reference and Administrative Details of the Charity,its Trustees and Advisers 2
Trustees’ Report 3
Independent Auditors’ Report on the Financial Statements 10
Statement of Financial Activities 14
Balance Sheet 15
Statement of Cash Flows 16
Notes to Financial Statements 17

Charity number: 1167733

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2025

FOR THE YEAR ENDED 31 MARCH 2025
TRUSTEES Mark Beer, OBE, Chair
Josephine Richardson, Treasurer
Lucinda Hardwick
Ian Matthew Kysel
Tom Macleod (resigned 16 April 2024)
Helen Moulinos (appointed 16 April 2024)
Gillian Rosemary Clare Thomas (appointed 16 April 2024)
Jo Wickens (resigned 16 April 2024)
Stephen Aulsebrook
Gabriella Elizabeth Stefani Smith (appointed 16 April 2024)
Ruth Doyle (appointed 11 July 2024)
CHARITY REGISTERED NUMBER 1167733
PRINCIPAL OFFICE C/O Garden Court Chambers
9 Carmelite Street
London
EC4Y 0DR
CHIEF EXECUTIVE OFFICER Gearóid Ó Cuinn
INDEPENDENT AUDITORS Streets Audit LLP
Chartered Accountants
Registered Auditors
Potton House
Wyboston Lakes
Great North Road
Wyboston
Bedford
MK44 3BZ
BANKERS CAF Bank
25 King Hill Avenue
West Malling
Kent
ME19 4JQ

2 GLAN ANNUAL REPORT 2024-2025

TRUSTEES REPORT

FOR THE YEAR ENDED 31 MARCH 2025

The Trustees present their annual report together with the audited financial statements of the Charity for the year from 1 April 2024 to 31 March 2025.

OBJECTIVES AND ACTIVITIES

a. Policies and objectives

The objects of the Global Legal Action Network (herein GLAN) are to protect and promote human rights (as set out in the United Nations Charter, the Universal Declaration of Human Rights (“UDHR”) and subsequent Conventions, Declarations and regional codes of human rights which incorporate the rights contained in the UDHR and those subsequent conventions and declarations, as well as through customary international law) throughout the world.

In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance ‘Public benefit: running a charity (PB2)’. The Trustees referred to guidance contained in the Charity Commission’s general guidance on public benefit when reviewing and planning all of GLAN’s activities. GLAN advances public benefit by educating others about the importance of international law and human rights’ standards, and through attempting to ensure those standards are upheld by advice to governments and litigation where necessary.

b. Strategies for achieving objectives

Our world is shaped by the continued and systemic concentration of all forms of power in the hands of a few: states, multinational corporations and individuals. Those with this power are overwhelmingly located in the Global North, and their efforts to maintain and expand their power, as well as their abuse of it, overwhelming impacts, oppresses and marginalises the Global Majority – and is responsible for the devastation of our planet.

The imbalances and injustices that benefit such a tiny percentage of the global community at the expense of everyone and everything else – are born out of colonialism and other damaging ideologies and social systems of domination – in particular racism, patriarchy and neoliberalism. These and other oppressive systems shape the culture and the narratives that serve the interests of the powerful. These narratives are so entrenched and normalised that even those working in sectors aiming to tackle inequality and injustice often end up causing more harm than good.

The abuses of economic, political and military power present themselves in many ways. Among the most extreme are the climate and biodiversity catastrophe; war crimes committed with impunity, and global economic exploitation that fuels extreme poverty and inequality.

The legal system plays a central role in maintaining and enabling this imbalance of power. Rather than challenging injustice, legal systems often entrench it. In our globalised world, abuses that happen transnationally often go unchecked due to inconsistent legal systems and standards, and weak enforcement mechanisms that allow powerful actors to escape accountability entirely.

GLAN is not separate from these systems. Like many organisations in our field, our team is disproportionately made up of people from white and privileged backgrounds. This limits our perspective and our ability to challenge the very power structures we aim to confront.

We are committed to change, both in how we use the law and in how we operate as an organisation. Real accountability and justice require us to confront our own position within these systems, and to work differently. We are committed to centring the voices of those most affected by harm, transforming legal thinking, and building a more just and inclusive legal practice.

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c. Activities undertaken to achieve objectives

The charity aims to achieve these objectives by all or any of the following means:

d. Main activities undertaken to further the Charity’s purposes for the public benefit

Our global economic system is composed of two distinct realities. When it comes to generating profits for the powerful, commodities and capital move across borders with ease, especially when this concerns the extraction of wealth from the Global South. Poorer communities face a completely different set of circumstances, characterized by immobility, where things like pollution, violence and injustice stubbornly haunt their everyday space. Our international systems, be they economic, political or legal, do very little to stop this. In fact, they assist. This is what is contributing to the human and ecological catastrophes that we find ourselves facing.

GLAN was established to counter the impunity enjoyed by powerful states and corporations who leverage borders and international systems to their advantage, as they hide their wealth, evade responsibilities and dodge accountability. This is why we are supporting affected communities to fight for justice across borders. GLAN provides the necessary platform to identify and develop legal strategies by combining legal and investigatory expertise.

ACHIEVEMENTS AND PERFORMANCE

a. Main achievements of the Charity

A short summary of major ongoing activity since the last Annual Report includes:

Uyghur Forced Labour UK Action

In May 2024 the Court of Appeal handed down a landmark judgment in the World Uyghur Congress (WUC) case against the UK’s National Crime Agency (NCA). Supported by GLAN, WUC had provided evidence that cotton from Xinjiang was produced using forced labour, but the NCA refused to investigate. The Court of Appeal overturned that decision, finding the NCA had misapplied the law. It clarified that authorities do not need to identify a specific shipment of tainted goods before opening an investigation, and that simply paying market value does not “wash” goods of their criminal origins.

The ruling in this strategic case is highly significant. It confirms that UK money laundering laws can apply to goods made with forced labour in complex supply chains, lowers the bar for opening investigations, and places businesses and enforcement agencies under greater pressure to act. In effect, it expands the scope for accountability where trade is linked to human rights abuses. This landmark win will have massive consequences for high street retail giants trading and importing forced labour goods, confirming they are now exposed to legal risk. If a company knowingly or with suspicion imports goods which have been made in criminal circumstances – such as through forced Uyghur labour – they could be prosecuted under the Proceeds of Crime Act for trading criminal property.

Challenging NSO Spyware Hacking of Human Rights Defenders

In September 2024, GLAN filed a criminal complaint with the Metropolitan Police on behalf of four UK‑based human rights defenders whose phones were allegedly hacked between 2018 and 2020 using the Pegasus spyware. The complaint names five accused parties — including NSO Group (an Israeli cyber‑surveillance firm) and associated companies — for their roles in facilitating unlawful surveillance by authoritarian states (notably Saudi Arabia, UAE, and Bahrain).

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GLAN supported by independent forensic experts, uncovered evidence linking the targeted intrusions to misuse of the Pegasus software. The legal action seeks to hold both the spyware vendors and the state actors who employed it accountable under UK law (e.g. via the Computer Misuse Act). This case aims to establish legal consequences for the unchecked use of powerful spyware by repressive governments, especially against activists in exile.

EU Fuelling Methane Emissions

Methane is one of the fastest ways to slow global warming — cutting it delivers rapid climate benefits because it is over 80 times more potent than CO2 in the short term. The European Union as failed to limit gas imports linked to significant, dangerous methane emissions. In October 2024, GLAN filed a case with the Court of Justice of the European Union challenging this inaction. The case is the first in Europe to focus on the human rights obligations of States in relation to methane emissions, which scientists say need to be reduced rapidly to limit global warming to 1.5°C. This first‑of‑kind legal action underscored the urgent need for immediate action on Europe’s fossil fuel supply in order to protect human rights from irreversible climate impact. In April 2024, we also submitted a “Request for Internal Review” under the EU’s Aarhus Regulation to the European Commission, targeting a tender issued by it under Aggregate EU.

Documenting violations of international law in war

GLAN continues to develop a pioneering methodology for using online open source information for generating legally viable evidence. This methodology has been deployed in the context of seeking accountability for war crimes committed in Yemen and Ukraine. Since the last report GLAN’s methodolgy has been used by key stakeholders involved in war crime investigations.

Protecting communal land rights in Barbuda

Following the landmark win in the Privy Council in February 2024, where it was established that Barbudan land defenders had ‘standing’ to challenge the development, there has been a year of events and media coverage, with GLAN colleagues contributing to and facilitating webinars, podcasts, press, conferences and events. Most importantly we are continuing legal work in support of local self‑determination.

In April 24, on behalf of our grassroots partner the Barbuda Land Rights and Resources Committee (BLRRC), GLAN filed an urgent request to the Inter‑American Commission for Human Rights seeking precautionary measures to halt the central government’s plans to fully abolish the Barbudan’s communal land ownership. In December 2024 our case, spearheaded by Barbudan fisherman George Jeffery, challenged the authorities bypassing planning laws and failing to protect the fragile ecosystem near a renowned Frigatebird sanctuary. Frigatebirds are a critically endangered species and are the national bird of Antigua and Barbuda.

GLAN is honoured to collaborate with the Stronger Caribbean Together Network, a powerhouse of academics and activists who are opposing disaster capitalism across the Caribbean region. This partnership has allowed us to engage with and learn from inspiring grassroots communities and organisers in various Caribbean countries, including Belize, Colombia, Cayman Islands, Dominica, Grenada, Guyana, Haiti, Jamaica, Puerto Rico, and our partners in Barbuda.

UK Weapons Sales to Isreal

GLAN and Palestinian human rights organisation Al Haq took the UK government to Court to suspend all weapons export licences to Israel. Under the government’s Strategic Licensing Criteria, weapons may not be exported where there is a clear risk they might be used in violations of international law. We submitted several requests to the UK Secretary of State calling for arms sales to be suspended, after our requests were repeatedly ignored, we have escalated our case to the UK High Court, demanding an expedited hearing given the urgency of the situation. Our final filing was submitted on 21 March 2025, with a confirmed hearing date for 13th – 16th May 2025.

London Metal Exchange and dirty metals

Since filing in January 2024, GLAN and co‑claimant the London Mining Network, continue our work to progress legal action at the UK High Court against the London Metal Exchange (LME). Our case details compelling evidence of metals traded on the LME that are the proceeds of environmental crime, in particular copper extracted from the Grasberg mine in West Papua. The LME’s policies do nothing to prevent these metals being traded on its Exchange and we are asking the Court to stop this violation of UK law.

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The Transnational Legal Consortium (TLC)

Biodiversity hotspots are facing unprecedented destruction driven by global demand for agricultural and mineral commodities. Multinational corporations in agribusiness and extractive industries, enabled by financial institutions and economic service providers (ESPs), are fuelling deforestation, climate degradation, and human rights abuses. These harmful practices are legitimised and sustained by global financial systems that profit from illegality and thrive on impunity, all while driving ecological devastation and undermining the rights and livelihoods of local and Indigenous communities.

During Spring 2024, GLAN began spearheading the creation of Transnational Legal Consortium (TLC), is a collaboration bringing together lawyers, investigators and advocacy organisations to strategically coordinate efforts to protect the Brazilian Amazon and other biodiversity hotspots. We do this by working with local and Indigenous communities to secure evidence that can be used to challenge the wrongdoers and their international enablers through coordinated legal action in multiple countries.

b. Key performance indicators

Given the complexity of GLAN’s work, we are eager to refine our approach to measuring and evaluating our impact more accurately, with this being a key focus over the next three years.

KPIs we work to:

Case outcomes:

Success in terms of court judgments or settlements.

Litigation Progress:

Monitoring the progress of the legal proceedings and compliance with timelines.

Legal Precedent:

The establishment of favourable legal precedents that can be used in future cases.

Policy Changes:

Influencing changes in laws, regulations, or policies as a result of litigation.

Community Awareness:

The extent to which the litigation raises awareness about the underlying issues within the community.

Public Perception:

Monitoring public opinion and perception changes regarding the issues at hand.

Client impact:

Achieving the specific objectives outlined by the client or affected community.

Cost effectiveness & resource utilisation:

Evaluating the efficiency of resource allocation in terms of time, money, and human power and ensuring that resources are used effectively to achieve the intended outcomes.

Coalition Building:

Building alliances with other organisations and stakeholders to strengthen the impact.

Media Coverage:

Assessing the extent of media coverage and its influence on public opinion.

Sustainability:

Examining the long‑term sustainability of the outcomes achieved.

Behavioural Change:

Measuring any positive changes in behaviour or practices related to litigated issues.

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Strategic Flexibility:

The ability to adapt and adjust legal strategies based on changing circumstances.

Legal Empowerment:

Assessing the degree to which litigation empowers individuals and communities.

c. Factors relevant to achieve objectives

Legal actions attempt to secure compliance with legal standards relevant to the enjoyment and protection of human rights standards.

d. Fundraising activities and income generation

GLAN’s income is sourced from grant giving trusts and foundations and voluntary donations from individuals in the form of direct donations and through public online crowdfunding campaigns.

Our fundraising strategy poses no risk to vulnerable people and we have a Fundraising Policy, Safeguarding Policy & Ethical Fundraising Policy in place. We employ professional fundraisers to lead our income generation and ensure our activities are compliant with the Code of Fundraising Practice and UK law. GLAN does not employ third‑party fundraisers and suitable measures are in place to ensure we handle personal information in a manner compliant with GDPR. GLAN has received no complaints in regard to fundraising.

FINANCIAL REVIEW

a. Going concern

After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.

b. Reserves policy

GLAN’s Reserves Policy was reviewed and ratified by the Trustees in April 2024.

The Trustees considered GLAN’s contractual obligations to staff and others, as well as the uncertainty of future income, when finalising a Reserves Policy.

Our objective is to ensure GLAN can operate for a reasonable period without significant income (even if that is a timing issue) in order to honour our obligations to staff and service providers. The policy states that a reasonable level of unrestricted funds held in reserves should be three months costs.

The calculation of the required level of reserves includes the following considerations:

For year end 2024/25, our total funds were £1,052,261 (2024: £697,020). This is comprised of unrestricted funds of £339,217 (2024: £106,328) and restricted funds of £713,044 (2024: £590,692). In 2024/25, three months running costs were £348,499. This means that at the end 24/25 GLAN had 97% of our reserves target position. GLAN will look to build the remaining reserves in 26/27.

c. Principal risks and uncertainties

The Board of Trustees regularly undertakes a major risks analysis which enables the organisation to identify any major risks it faces and to agree the actions needed to minimise or mitigate such risks.

d. Financial risk management objectives and policies

The Trustees have assessed the major risks to which the Charity is exposed, in particular those related to the operations and finances of the Charity, and are satisfied that systems and procedures are in place to mitigate exposure to the major risks.

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A significant financial risk facing GLAN is the possibility of material adverse costs judgements being made against us. This is recorded on the risk register and monitored.

GLAN deals in multiple currencies and is therefore subject to fluctuations over the foreign exchange rate, as all cash is currently held in £ sterling. As the size and complexity of the organisation grows, a Foreign Currency Policy will be implemented to reduce risk.

General Data Protection Regulations (GDPR) Policy has had an effect on most charities since its introduction. GLAN continues to obtain permission from individuals to be able to process their personal data. Our databases allow personal data to be securely stored and to prevent breaches of information.

e. Principal funding

Financially GLAN has had an excellent year.

Gross income secured was £1,749,238 against a target of £1,395,830. Notably unrestricted income secured was £518,166 against a target of £415,000, making up 30% of GLAN’s income against a target of 20%. Funding has been received from multiple sources of which can be seen within the statement of funds.

Our progress with Individual giving has been transformation with income increased by almost 700% to £728,000, showing strong early results from our investment in this income stream. While grant funding remains core for GLAN (57%), our goal to diversify income sources is on track enhancing financial resilience.

GLAN’s unrestricted expenditure for the year was broadly in line with budget expectations, with two notable exceptions: professional subscriptions and software and website costs. These areas reflected emerging priorities identified during the year, and Board approval was secured before any commitments were made. To accommodate this shift, we proactively reduced spending in other areas. Both cost lines have now been incorporated into the FY 25/26 budget.

Staff recruitment costs also exceeded initial projections, primarily due to the need to fill key roles via agency support. As with the other adjustments, we sought Board approval and offset the additional expense through savings elsewhere. These costs from FY 24/25 have been factored into the planning for FY 25/26.

We’re pleased to report that our year‑end surplus is slightly higher than anticipated, bringing us closer to the Reserves Policy target we aim to reach by 2027. Going into FY 25/26, our Restricted Funds brought forward will be £713,044 whilst our Unrestricted funds brought forward will be £339,217. We also have over £800,000 secured or in pledges for next financial year.

STRUCTURE, GOVERNANCE AND MANAGEMENT

a. Constitution

Global Legal Action Network is a registered charity, number 1167733, and is constituted under a CIO‑Foundation amended 12 July 2023.

The governance of the Charity is the responsibility of the Trustees who are appointed under the terms of the Trust deed.

b. Methods of appointment or election of Trustees

Under the constitution every trustee must be appointed for a term of three years by a resolution passed at a properly convened meeting of the charity trustees. New Trustees are inducted by the other Board members and by the Executive Director. Trustees are encouraged to undertake appropriate training in order to facilitate their understanding of the role. Trustees are recruited by open recruitment processes following a skills assessment to ensure that the Trustees as a body can continue the effective oversight of the organisation.

c. Organisational structure and decision‑making policies

GLAN was set up as a charity in 2016 and initially relied on a core group of volunteers, with the first staff being employed in 2018. Since then, the organisation has grown cautiously as its workload has expanded and

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by March 2025 GLAN employed an average of 16 staff members, including; the Director, seven employees whose work was legally based, a fundraising and communications team of three, a Finance Manager, a Chief Operations Officer and an Operations Manager. For their part, the Trustees guide GLAN’s growth in a way that is consistent with our charitable objectives. Within a short space of time GLAN has found new pathways for the international protection of human rights, quickly developing a diverse set of ground‑breaking transnational legal strategies. These actions fall within the following themes of: Abuses in value chains, Accountability for international crimes and Climate change litigation.

d. Policies adopted for the induction and training of Trustees

GLAN requires all Trustees to complete The Institute of Chartered Accountants in England and Wales (ICAEW) Trustee training modules. These online training modules offer an excellent overview of charity trustees’ legal and financial responsibilities, as well as their strategic and operational considerations.

e. Related party relationships

The Trustees complete an eligibility declaration, conflict of interest declaration and a declaration of Trustee’s interests upon appointment, annually thereafter. A register for the latter two are maintained. At the start of each Board meeting Trustees are asked to self‑declare any further conflicts of interest and responses are minuted. There is guidance on what constitutes a conflict of interest in the Trustee Handbook.

PLANS FOR FUTURE PERIODS

In the year ahead, GLAN will deepen its focus on the intersection of environmental and human rights harms, working to develop a more integrated and collaborative approach to transnational litigation. We aim to strengthen coordination between lawyers, investigators, and affected communities to maximise impact across the legal interventions we pursue. As the crisis in the Middle East escalates, we will also concentrate efforts on gathering robust evidence of war crimes and advancing accountability for the ongoing violations of international law.

STATEMENT OF TRUSTEES’ RESPONSIBILITIES

The Trustees 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).

The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial which give a true and fair view of the state of affairs of the Charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity’s transactions and disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

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DISCLOSURE OF INFORMATION TO AUDITORS

Each of the persons who are Trustees at the time when this Trustees’ Report is approved has confirmed that:

AUDITORS

The auditors, Streets Audit LLP, have indicated their willingness to continue in office. The designated Trustees will propose a motion reappointing the auditors at a meeting of the Trustees.

Approved by order of the members of the board of Trustees on 26 November 2025 and signed on their behalf by:

Mark Beer, OBE Josephine Richardson (Chair of Trustees) (Treasurer)

INDEPENDENT AUDITORS’ REPORT TO THE MEMBERS OF GLOBAL LEGAL ACTION NETWORK

OPINION

We have audited the financial statements of Global Legal Action Network (the ‘charity’) for the year ended 31 March 2025 which comprise the Statement of Financial Activities, the Balance Sheet, the Statement of Cash Flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ (United Kingdom Generally Accepted Accounting Practice).

The financial statements have been prepared in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.

This has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

In our opinion the financial statements:

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BASIS FOR OPINION

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors’ responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

CONCLUSIONS RELATING TO GOING CONCERN

In auditing the financial statements, we have concluded that the Trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report.

OTHER INFORMATION

The other information comprises the information included in the Annual Report other than the financial statements and our Auditors’ Report thereon. The Trustees are responsible for the other information contained within the Annual Report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

MATTERS ON WHICH WE ARE REQUIRED TO REPORT BY EXCEPTION

We have nothing to report in respect of the following matters where the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion:

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RESPONSIBILITIES OF TRUSTEES

As explained more fully in the Trustees’ Responsibilities Statement, the Trustees are responsible for the preparation of the financial statements which give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the Trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

AUDITORS’ RESPONSIBILITIES FOR THE AUDIT OF THE FINANCIAL STATEMENTS

We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors’ Report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non‑compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non‑compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non‑compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

As part of an audit in accordance with ISAs (UK), we exercise professional judgment and maintain professional scepticism throughout the audit. We also:

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based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the charity’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our Auditors’ Report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our Auditors’ Report. However, future events or conditions may cause the charity to cease to continue as a going concern. • Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

USE OF OUR REPORT

This report is made solely to the charity’s trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity’s trustees those matters we are required to state to them in an Auditors’ Report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and its trustees, as a body, for our audit work, for this report, or for the opinions we have formed.

Streets Audit LLP

Chartered Accountants Registered Auditors

Wyboston Office Potton House Wyboston Lakes Great North Road Wyboston Bedford MK44 3BZ

Date: 17 December 2025

Streets Audit LLP are eligible to act as auditors in terms of section 1212 of the Companies Act 2006.

13 GLAN ANNUAL REPORT 2024-2025

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024

==> picture [495 x 399] intentionally omitted <==

----- Start of picture text -----
Restricted Unrestricted Total Funds Total Funds
Funds 2025 Funds 2025 2025 2024
NOTES £ £ £ £
INCOME FROM:
Grants and donations 3 1,231,072 515,394 1,746,466 1,081,575
Investments 4 ‑ 2,772 2,772 2,117
Total Income 1,231,072 518,166 1,749,238 1,083,692
EXPENDITURE ON:
Charitable Activities 5 1,048,292 345,705 1,393,997 1,264,158
Total expenditure 1,048,292 345,705 1,393,997 1,264,158
Net income/(expenditure) 182,780 172,461 355,241 (180,466)
Transfers between funds 13 (60,428) 60,428 ‑ -
Net movement in funds 122,352 232,889 355,241 (180,466)
RECONCILIATION OF FUNDS:
Total funds brought forward 590,692 106,328 697,020 877,486
Net movement in funds 122,352 232,889 355,241 (180,466)
Total funds carried forward 713,044 339,217 1,052,261 697,020
----- End of picture text -----

The Statement of Financial Activities includes all gains and losses recognised in the year.

The notes on pages 14 ‑ 27 form part of these financial statements.

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BALANCE SHEET

AS AT 31 MARCH 2025

NOTES
2025
£
2024
£
Fixed Assets
ee		 NOTES
2025
£
2024
£
Fixed Assets
ee		 NOTES
2025
£
2024
£
Fixed Assets
ee		 NOTES
2025
£
2024
£
Fixed Assets
ee		 NOTES
2025
£
2024
£
Fixed Assets
ee		 NOTES
2025
£
2024
£
Fixed Assets
ee
Tangible assets 10 12,575 4,218
Current assets
Debtors 11 55,255 -
Cash at bank in hand 1,078,599 791,448
1,133,854 791,448
Current liabilities
Creditors: amounts falling due
within one year		 12 (94,168) (98,646)
Net current assets 1,039,686 692,802
Total assets less current liabilities 1,052,261 697,020
Total net assets 1,052,261 697,020
Charity funds
Restricted funds 13 713,044 590,692
Unrestricted funds 13 339,217 106,328
Total funds 1,052,261 697,020

The financial statements were approved and authorised for issue by the Trustees on 26 November 2025 and signed on their behalf by:

Mark Beer, OBE (Chair of Trustees)

Josephine Richardson (Treasurer)

The notes on pages 14 ‑ 27 form part of these financial statements.

15 GLAN ANNUAL REPORT 2024-2025

STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 31 MARCH 2025

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2025 2024
£ £
Cash flows from operating activities
Net cash used in operating activities 294,526 (203,552)
Cash flow from investing activities
Dividends, interests and rents from investments 2,772 2,117
Purchase of tangible fixed assets (10,147) (4,089)
Net cash provided by investing activities (7,375) (1,972)
Cash flows from financing activities
‑ -
Net cash provided by financing activities
Change in cash and cash equivalents in the year 287,151 (205,524)
Cash and cash equivalents at the beginning of the year 791,448 996,972
Cash and cash equivalents at the end of the year 1,078,599 791,448
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The notes on pages 14 ‑ 27 form part of these financial statements.

16 GLAN ANNUAL REPORT 2024-2025

NOTES TO FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1. GENERAL INFORMATION

As set out in the Trustee’s report, Global Legal Action Network is an registered charitable incorporated organisation in England & Wales. The principal office of the charity is C/O Garden Court Chambers, 9 Carmelite Street, London, EC4Y 0DR.

These financial statements have been prepared in sterling, which is the functional currency of the entity.

The principal objective of the charity is to provide legal advice and action across borders, challenge states and powerful actors involved with human rights violations and systemic injustice.

2. ACCOUNTING POLICIES

2.1 Basis of preparation of financial statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) ‑ Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

The financial statements have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair’ view. This departure has involved following the Charities SORP (FRS 102) published in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

Global Legal Action Network meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

2.2 Going concern

After making appropriate enquiries, the Trustees have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. GLAN’s Board and Director have examined the financial stability, governance and management, strategic planning, increase funding diversity and effective risk management when making this conclusion. No material uncertainties are known to exist and for this reason, the Trustees continue to adopt the going concern basis in preparing the financial statements.

2.3 Income

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

Grants are included in the Statement of Financial Activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance Sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.

Donations are included in the Statement of Financial Activities on a receivable basis.

17 GLAN ANNUAL REPORT 2024-2025

2.4 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Staff costs are allocated between direct and support on the best estimate of staff time.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity’s objectives, as well as any associated support costs.

All expenditure is inclusive of irrecoverable VAT.

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 institution with whom the funds are deposited.

2.6 Tangible fixed assets and depreciation

Tangible fixed assets are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably.

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, using the straight‑line method.

Depreciation is provided on the following basis:

Computer equipment ‑ 20% straight‑line

2.7 Debtors

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

2.8 Cash at bank and in hand

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.

2.9 Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre‑tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of Financial Activities as a finance cost.

2.10 Financial instruments

The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

18 GLAN ANNUAL REPORT 2024-2025

2.11 Pensions

The Charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the Charity to the fund in respect of the year. This does not include Irish pension.

2.12 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

Investment income, gains and losses are allocated to the appropriate fund.

3. INCOME FROM GRANTS AND DONATIONS

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Restricted Unrestricted Total funds Total funds
Funds 2025 Funds 2025 2025 2024
£ £ £ £
Donations 381,944 330,394 712,338 104,722
Grants 849,128 185,000 1,034,128 976,853
1,231,072 515,394 1,746,466 1,081,575
Total 2024 935,193 146,382 1,081,575
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4. INVESTMENT INCOME

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Unrestricted Total funds Total funds
Funds 2025 2025 2024
£ £ £
Interest received 2,772 2,772 2,117
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5. ANALYSIS OF EXPENDITURE ON CHARITABLE ACTIVITIES

SUMMARY BY FUND TYPE

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Restricted Unrestricted Total funds Total funds
Funds 2025 Funds 2025 2025 2024
£ £ £ £
Human Rights Protection 1,048,292 345,705 1,393,997 1,264,158
Total 2024 1,083,062 181,096 1,264,158
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6. ANALYSIS OF EXPENDITURE BY ACTIVITIES

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Activities
undertaken Support costs Total funds Total funds
directly 2025 2025 2025 2024
£ £ £ £
Human Rights Protection 1,008,963 385,034 1,393,997 1,264,158
Total 2024 1,072,701 191,457 1,264,158
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19 GLAN ANNUAL REPORT 2024-2025

ANALYSIS OF DIRECT COSTS

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Total funds Total funds
2025 2024
£ £
Staff costs 611,447 483,271
Consultancy costs 217,312 268,268
Legal fees 116,976 221,767
Travel and project costs 56,946 98,696
Other staff costs 6,282 699
Total 2024 1,008,963 1,072,701
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ANALYSIS OF SUPPORT COSTS

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Total funds Total funds
2025 2024
£ £
Staff costs 200,010 106,518
Depreciation 1,790 837
Advertising and marketing 22,420 19,663
Rent 9,103 2,206
Insurance 1,062 4,350
Postage and stationery 3,136 506
Information technology 62,701 13,918
Training and development 26,138 25,581
Legal and professional 46,881 2,546
Bank charges and interest 1,784 2,192
Sundry 1,309 60
Governance costs 8,700 13,080
Total 2025 385,034 191,457
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During the year the charity undertook an exercise to split out direct and support costs. This resulted in reanalysis of prior year balances.

7. AUDITORS’ REMUNERATION

The auditors’ remuneration amounts to an auditor fee of £9,000 (2024 ‑ £9,000), and advisory services of £‑ (2024 ‑ £4,080).

8. STAFF COSTS

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2025 2024
£ £
Wages and salaries 741,172 531,637
Social security costs 57,995 50,369
Contribution to defined contribution pension schemes 12,290 7,783
811,457 589,789
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The Charity had not made any redundancy or termination payments during the year.

20 GLAN ANNUAL REPORT 2024-2025

The average number of persons employed by the Charity during the year was as follows:

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2025 2024
No. No.
Project staff 14 10
Admin staff 2 2
16 12
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The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was:

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2025 2024
No. No.
In the band £60,001 ‑ £70,000 2 0
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The remuneration of GLAN’s 5 key management personnel (2024: 5) during the period was £271,174 (2024: £290,103).

9. TRUSTEES’ REMUNERATION AND EXPENSES

During the year, no Trustees received any remuneration or other benefits (2024 ‑ £NIL).

During the year ended 31 March 2025, no Trustee expenses have been incurred (2024 ‑ £NIL).

10. TANGIBLE FIXED ASSETS

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Computer
equipment
£
Cost or valuation
At 1 April 2024 5,376
Additions 10,147
At 31 March 2025 15,523
Depreciation
At 1 April 2024 1,158
Charge for the year 1,790
At 31 March 2025 2,948
Net book value
At 31 March 2025 12,575
At 31 March 2024 4,218
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21 GLAN ANNUAL REPORT 2024-2025

11. DEBTORS

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2025 2024
No. No.
-
Other debtors 40,000
Prepayments and accrued income 15,255 -
-
55,255
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12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

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2025 2024
No. No.
Trade creditors 24,656 42,521
Other taxation and social security ‑ 5,605
-
Other creditors 3,512
Accruals 66,000 50,520
94,168 98,646
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13. STATEMENT OF FUNDS

STATEMENT OF FUNDS ‑ CURRENT YEAR

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Balance at Transfers Balance at
1 April 2024 Income Expenditure in/out 31 March 2025
£ £ £ £ £
Unrestricted funds
General funds
General Fund 106,328 518,166 (345,705) 60,428 339,217
Total Unrestricted Funds 106,328 518,166 (345,705) 60,428 339,217
Restricted funds
11th Hour ‑ 30,857 (10,097) ‑ 20,760
Anonymous 2 353,553 (99,262) (60) 254,233
Avaaz 100,540 ‑ (96,954) (3,586) ‑
Choose Love ‑ 15,058 (15,058) ‑ ‑
Community Foundation Ireland ‑ 41,635 (4,480) ‑ 37,155
Crowdfunding ‑ UK Arms Litigation 50,379 80,516 (120,418) ‑ 10,477
Crowdfunding ‑ Challenging Barbudan 7,899 8,795 (21,207) ‑ (4,513)
land grabs
Crowdfuncing ‑ Climate case 68,253 1,227 (51,245) 23,000 41,235
Crowdfunding ‑ Global Finance, Trade & 1,637 2,523 ‑ ‑ 4,160
Supply Chains
Crowdfunding 29 ‑ (28) (1) ‑
Digital Freedom Fund (7,707) ‑ 2,687 5,020 ‑
Eko ‑ 27,000 (27,000) ‑ ‑
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22 GLAN ANNUAL REPORT 2024-2025

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Balance at Transfers Balance at
1 April 2024 Income Expenditure in/out 31 March 2025
£ £ £ £ £
EUAM ‑ 3,188 (3,188) ‑ ‑
Evan Cornish Foundation 5,227 ‑ (5,227) ‑ ‑
Frederick Mulder Foundation 19,545 20,000 (39,434) ‑ 111
Institute for Governance & Sustainable
10,006 26,743 (36,749) ‑ ‑
Development
Joffe Charitable Trust 10,261 ‑ (8,469) ‑ 1,792
Lifes2good Foundation 86,056 181,974 (181,365) ‑ 86,666
Lighthouse ‑ ‑ 4,869 (4,869) ‑
Linbury Trust ‑ 59,000 ‑ ‑ 59,000
Mark Leonard Trust ‑ 75,000 (39,779) ‑ 35,221
Sadaka 3,354 8,180 (3,354) ‑ 8,180
The Aurora Trust (27,309) 130,000 (42,554) ‑ 60,137
The Climate Change Collaboration 97,969 18,000 (50,371) (65,598) ‑
The Department for Women and Gender 23,480 ‑ ‑ ‑ 23,480
Equality Canada
The Foundation to Promote Open Society 51,000 ‑ (50,829) (171) ‑
Anonymous Fund 89,673 30,957 (34,418) (11,744) 74,468
Foundation for International Law for the
‑ 51,201 (51,201) ‑ ‑
Environment
The Sunrise Project ‑ 22,197 (22,156) ‑ 41
Trócaire 391 4,265 (4,214) ‑ 442
United Methodist Church 7 ‑ 2,226 (2,233) ‑
Wallace Global ‑ 39,203 (39,203) ‑ ‑
World Council of Churches ‑ ‑ 186 (186) ‑
Total Restricted Funds 590,692 1,231,072 (1,048,292) (60,428) 713,044
Total of funds 697,020 1,749,238 (1,393,997) ‑ 1,052,261
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We receive restricted funds from charitable trusts, foundations and individuals towards specific areas of our work which fulfil our mission of working with affected communities to pursue innovative legal actions across borders that challenge powerful actors involved in human rights violations and systemic injustice.

These funds span key thematic areas:

Environmental and Climate Change

We received restricted funding to support the development of legal strategies challenging states and powerful actors who are contributing to environmental harms, land grabs and climate change which are subsequently impacting human rights of affected communities. Funders of this thematic focus area include: Aurora Trust, Avaaz, Frederick Mulder Foundation, Foundation for International Law for the Environment, Institute for Governance & Sustainable Development, The Mark Leonard Trust, The Foundation to Promote Open Society, Wallace Global Fund and restricted individual donations given through crowdfund campaigns and directly.

23 GLAN ANNUAL REPORT 2024-2025

Accountability for Atrocity Crimes

Restricted funding in this area allows us to develop new evidentiary standards to support international war crime investigations, to challenge the international arms trade and to explore litigation strategies to challenge unlawful occupation in conflict settings. Funders of this thematic focus area include: Avaaz, Digital Freedom Fund, Eko, Frederick Mulder Foundation, Sadaka and anonymous and restricted individual donations given through crowdfund campaigns and directly.

Abuses in Value Chains

We receive restricted funds to challenge abuses in value chains and the economic enablers that facilitate human rights abuse and environmental harm. Funders of this thematic focus area include: 11th Hour, Aurora Trust, Choose Love, Community Foundation Ireland, The Department for Women and Gender Equality Canada, Evan Cornish Foundation, Lifes2good Foundation, The Sunrise Project, Trócaire and restricted individual donations given through crowdfund campaigns and directly.

Central Services

We receive funding restricted to central support services. Funders in this area include: Joffe Charitable Trust and The Linbury Trust.

Negative funds relate to projects which started in the year with funding received subsequent to the year‑end.

STATEMENT OF FUNDS ‑ PRIOR YEAR

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Balance at Transfers Balance at
1 April 2023 Income Expenditure in/out 31 March 2024
£ £ £ £ £
Unrestricted funds
General Fund 129,704 148,499 (181,096) 9,221 106,328
Restricted funds
Anonymous 596 2,686 (3,342) 62 2
Avaaz 279,725 198,659 (377,844) ‑ 100,540
Challenging Barbudan land grabs 8,724 8,821 (9,646) ‑ 7,899
Crowdfunding‑ Climate case 113,963 30,923 (76,633) ‑ 68,253
Crowdfunding‑ OSINT [1] 1,870 412 (2,253) ‑ 29
Crowdfunding ‑ Global Finance, Trade & ‑ 10,037 (8,400) ‑ 1,637
Supply Chains
Crowdfunding ‑ War & Occupation ‑ 52,119 (1,740) ‑ 50,379
Digital Freedom Fund 15,957 ‑ (23,664) ‑ (7,707)
Evan Cornish Foundation ‑ 10,000 (4,773) ‑ 5,227
Foundation to Promote Open Society ‑ 18 ‑ ‑ 18
Frederick Mulder Foundation ‑ 25,000 (5,455) ‑ 19,545
Institute for Governance & Sustainable
24,004 ‑ (13,998) ‑ 10,006
Development
Joffe Charitable Trust 5,177 33,000 (27,916) ‑ 10,261
Lifes2good Foundation ‑ 219,704 (134,179) 531 86,056
Sadaka 3,770 ‑ (416) ‑ 3,354
The Aurora Trust ‑ ‑ (27,309) ‑ (27,309)
The Climate Change Collaboration 111,334 176,000 (189,365) ‑ 97,969
The Department for Women and Gender ‑ 23,480 ‑ ‑ 23,480
Equality Canada
The Foundation to Promote Open Society 144,715 ‑ (93,733) ‑ 50,982
Anonymous Fund 2,329 136,009 (48,665) ‑ 89,673
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24 GLAN ANNUAL REPORT 2024-2025

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----- Start of picture text -----
Balance at Transfers Balance at
1 April 2023 Income Expenditure in/out 31 March 2024
£ £ £ £ £
The Joseph Rowntree Charitable Trust 1,429 ‑ (1,429) ‑ ‑
The Sunrise Project 19,871 ‑ (19,871 ‑ ‑
Trócaire 4,318 ‑ (3,927) ‑ 391
United Methodist Church ‑ 7 ‑ ‑ 7
We Have the POWER [2] 10,000 ‑ ‑ (10,000) ‑
World Council of Churches ‑ 8,318 (8,504) 186 ‑
747,782 935,193 (1,083,062) (9,221) 590,692
Total of funds 877,486 1,083,692 (1,264,158) ‑ 697,020
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14. SUMMARY OF FUNDS

SUMMARY OF FUNDS ‑ CURRENT YEAR

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----- Start of picture text -----
Balance at Transfers Balance at
1 April 2024 Income Expenditure in/out 31 March 2025
£ £ £ £ £
General funds 106,328 518,166 (345,705) 60,428 339,217
Restricted funds 590,692 1,231,072 (1,048,292) (60,428) 713,044
697,020 1,749,238 (1,393,997) ‑ 1,052,261
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SUMMARY OF FUNDS ‑ PRIOR YEAR

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----- Start of picture text -----
Balance at Transfers Balance at
1 April 2023 Income Expenditure in/out 31 March 2024
£ £ £ £ £
General funds 129,704 148,499 (181,096) 9,221 106,328
Restricted funds 747,782 935,193 (1,083,062) (9,221) 590,692
-
877,486 1,083,692 (1,264,158) 697,020
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15. ANALYSIS OF NET ASSETS BETWEEN FUNDS

ANALYSIS OF NET ASSETS BETWEEN FUNDS ‑ CURRENT YEAR

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----- Start of picture text -----
Restricted Unrestricted
funds funds Total funds
2025 2025 2025
£ £ £
Tangible fixed assets ‑ 12,575 12,575
Current assets 724,561 409,293 1,133,854
Creditors due within one year (11,517) (82,651) (94,168)
Total 713,044 339,217 1,052,261
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25 GLAN ANNUAL REPORT 2024-2025

ANALYSIS OF NET ASSETS BETWEEN FUNDS ‑ PRIOR YEAR

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----- Start of picture text -----
Unrestricted
Restricted funds funds Total funds
2024 2024 2024
£ £ £
Tangible fixed assets - 4,218 4,218
Current assets 672,730 118,718 791,448
Creditors due within one year (82,038) (16,608) (98,646)
Total 590,692 106,328 697,020
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16. RECONCILIATION OF NET MOVEMENT IN FUNDS TO NET CASH FLOW FROM OPERATING ACTIVITIES

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----- Start of picture text -----
2025 2024
£ £
Net income/expenditure for the year (as per Statement of Financial
355,241 (180,466)
Activities)
Adjustments for
Depreciation charges 1,790 837
Dividends, interests and rents from investments (2,772) (2,117)
Decrease/(increase) in debtors (55,255) 365
Decrease in creditors (4,478) (22,171)
Net cash provided by/(used in) operating activities (294,526) (203,552)
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17. ANALYSIS OF CASH AND CASH EQUIVALENTS

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----- Start of picture text -----
2025 2024
£ £
Cash in hand 1,078,599 791,448
Total cash and cash equivalents 1,078,599 791,448
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18. ANALYSIS OF CHANGES IN NET DEBT

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At 1 April At 31 March
2024 Cash flows 2025
£ £ £
Cash at bank and in hand 791,448 287,151 1,078,599
791,448 287,151 1,078,599
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26 GLAN ANNUAL REPORT 2024-2025

19. CONTINGENT LIABILITIES

There is the possibility that legal costs could be claimed from the charity in the event of an unsucessful legal challenge. This risk is monitored for size and likelihood as part of the ongoing risk review process.

The trustees are of the view that no likely material losses will arise in respect of any legal claim at the date of these financial statements.

20. PENSION COMMITMENTS

The Charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the Charity in an independently administered fund. The pension cost charge represents contributions payable by the Charity to the fund and amounted to £12,290 (2024: £7,783). There were no amounts relating to pension within creditors in the current or prior year.

21. OPERATING LEASE COMMITMENTS

The Charity had no commitments under non‑cancellable operating leases at 31 March 2025.

22. RELATED PARTY TRANSACTIONS

The Charity has not entered into any related party transaction during the year, nor are there any outstanding balances owing between related parties and the Charity at 31 March 2025.

27 GLAN ANNUAL REPORT 2024-2025

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