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2022-12-31-accounts

REGISTERED CHARITY NUMBER: 1171186

Trustees' Report and

Financial Statements For The Year Ended 31 December 2022

for

Passion For Freedom

Streets ISA Ltd Building 15 Gateway 1000 Arlington Business Park Stevenage Hertfordshire SG1 2FP

Passion For Freedom

Contents of the Financial Statements For The Year Ended 31 December 2022

Page
Trustees' Report 1 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Statement of Financial Position 6
Notes to the Financial Statements 7 to 11
Detailed Statement of Financial Activities 12

Passion For Freedom

Trustees' Report

For The Year Ended 31 December 2022

The trustees present their report with the financial statements of the charity for the year ended 31 December 2022. The trustees have adopted the provisions of 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).

OBJECTIVES AND ACTIVITIES Objectives and aims

Who we are

Passion for Freedom is a story of a small group of friends, mostly ladies with a shared dream. Founded in 2009, Passion for Freedom began as a tight-knit sisterhood dedicated to their shared values of free expression, and the power of art to inspire, awaken and shake the world. For an average individual, dipping your toes into a world of censorship, religious terrorism, and oppressed journalists takes real commitment to the cause. Our women fought these things for over a decade, all the while unpaid, juggling careers, relationships, terrorist attacks, and Monday morning's Central Line.

In today's world, Passion for Freedom stands out. There are far too many cowards, bullies, virtue signallers and censors in the world today. When faced with real evil, most people look away or bury their heads in the sand, but we are proud to say that PFF never wavered, despite its adversarial existence.

The real spectacle and focus have always been the yearly art exhibition, where artists facing censorship world-over send in submissions to the Passion for Freedom Art Competition. Creators like Mimsy, Ai Wei Wei, Atena Farghadani, Malala, Kubra Khademi, and countless others have been involved with the competition over the years, and their brilliance is, for lack of a better term, the main show. PFF is merely the stage.

Mission Statement

Passion for Freedom promotes human rights and freedom of expression through the arts and provides support to victims of human rights abuses. Passion for Freedom pursues its mission through diverse activities including art exhibitions, seminars and workshops, as well as educational, welfare and support programmes.

What we do

Passion for Freedom organises an annual international art competition and exhibition on human rights and freedom of speech. This platform facilitates open, uninhibited and critical discussion and debate about the value of freedom and the risks to humanity of losing freedom. Through exhibitions, seminars and workshops, Passion for Freedom creates spaces for artists, writers, and the public to explore subjects and themes often omitted from mainstream discourse on human rights and individual freedoms.

Passion for Freedom's current major activity is the biennial international art competition and exhibition.

Significant activities

1) To promote human rights (as set out in the Universal Declaration of Human Rights and subsequent United Nations and European conventions and declarations) throughout the world through the arts and works of art with a view to: raise awareness of human rights issues; promote public support for human rights; and promote respect for human rights among individuals and corporations.

2) To relieve poverty or financial hardship among victims of human rights abuses and other socially excluded groups throughout the world by providing grants, items, services, education, training and advice to individuals, and/or charities, or other organisations working to prevent or relieve poverty.

3) To promote the advancement of health for public benefit, especially for victims of human rights abuses.

Page 1

Passion For Freedom

Trustees' Report

For The Year Ended 31 December 2022

ACHIEVEMENT AND PERFORMANCE

Achievements and Performance

Passion for Freedom organises an annual international art competition and exhibition on human rights and freedom of speech. This platform facilitates open, critical discussion about the value of freedom and the risk of losing it. Through exhibitions, seminars and workshops, Passion for Freedom creates space for artists, writers, and the public to explore subjects and themes often omitted from the mainstream art discourse.

Passion for Freedom's first international art competition and exhibition took place in 2009 in London. By 2018, we showed more than 400 artworks from all over the world; about 50 countries, including China, Iran and Venezuela; viewed in person by 15,000 people. Since inception, we have raised awareness and stimulated critical debate about human rights and individual freedoms.

In 2022, Passion for Freedom focused on networking and building relationships with Laeso Kunsthal, the Centre for Contemporary Art Zamek Ujazdowski in Warsaw and Adam Mickiewicz Institute in Warsaw. As a result of this PFF in collaboration with Danish and Polish institutions will be exhibiting in New York in May 2024. 2022 was the year for PFF to attend workshops, seminars and to focus on team bonding activities to accumulate surplus to continue our activity and to complete our New York project in 2024.

FINANCIAL REVIEW

Financial position

The Charity is funded by donations. There are currently no restrictions on the Charity's power to invest. The Trustees consider the income requirement of the organisation against the income prospects.

The Charity's reserves policy is that general (unrestricted) reserves should be maintained to cover the operating cost for a period of time to continue activities in the event of significant decline (or withdrawal) or funding.

FUTURE PLANS

PFF will continue its statutory activities, secure more partnerships and work towards achieving its charitable objectives. In the upcoming year, we are focusing on:

STRUCTURE, GOVERNANCE AND MANAGEMENT

Structure, governance and management

Passion for Freedom (PFF) is a UK charity registered with the Charity Commission for England and Wales (Charity number is: 1171186). Two Trustees who have served during the year and since the year-end are set out below. The Trustees are appointed by Charity's members.

PFF is a non-governmental, voluntary-based organisation that promotes human rights and freedom of expression through art. PFF was started in London in 2009 by a small group of friends, mainly women, and is today supported by a vast international network of artists, activists, journalists and professionals. Every time before the exhibition and art competition, we ask contributing artists, film producers, writers and journalists three pivotal questions:

1. What is freedom?

  1. How do you preserve it?

  2. How do you celebrate it?

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Charity number

1171186

Page 2

Passion For Freedom

Trustees' Report

For The Year Ended 31 December 2022

Principal address

483 Green Lanes London N13 4BS

Trustees

K Dziuba M Bialobrzewska

Independent Examiner

Streets ISA Ltd Building 15 Gateway 1000 Arlington Business Park Stevenage Hertfordshire SG1 2FP 26/10/2023 Approved by order of the board of trustees on ............................................. and signed on its behalf by:

.......................................................................... M Bialobrzewska - Trustee

Page 3

Independent Examiner's Report to the Trustees of Passion For Freedom

Independent examiner's report to the trustees of Passion For Freedom

I report to the charity trustees on my examination of the accounts of Passion For Freedom (the Trust) for the year ended 31 December 2022.

Responsibilities and basis of report

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

I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

Independent examiner's statement

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

  1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or 2. the accounts do not accord with those records; or

  2. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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.

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.

Streets ISA Ltd

Streets ISA Ltd Building 15 Gateway 1000 Arlington Business Park Stevenage Hertfordshire SG1 2FP

26/10/2023 Date: .............................................

Page 4

Passion For Freedom

Statement of Financial Activities
For The Year Ended 31 December 2022
2022
Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
1,120
EXPENDITURE ON
Raising funds
2
1,606
NET INCOME/(EXPENDITURE)
(486)
RECONCILIATION OF FUNDS
Total funds brought forward
16,919
TOTAL FUNDS CARRIED FORWARD
16,433
2021
Total
funds
£
1,532
50
1,482
15,437
16,919

The notes form part of these financial statements

Page 5

Passion For Freedom

Statement of Financial Position 31 December 2022

2022
Unrestricted
fund
Notes
£
CURRENT ASSETS
Debtors
5
360
Cash at bank
16,073
16,433
CREDITORS
Amounts falling due within one year
6
-
NET CURRENT ASSETS
16,433
TOTAL ASSETS LESS CURRENT
LIABILITIES
16,433
NET ASSETS
16,433
FUNDS
7
Unrestricted funds
16,433
TOTAL FUNDS
16,433
2021
Total
funds
£
-
17,519
17,519
(600)
16,919
16,919
16,919
16,919
16,919

26/10/2023

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:

Krzysztof Dziuba

............................................. K Dziuba - Trustee

............................................. M Bialobrzewska - Trustee

The notes form part of these financial statements

Page 6

Passion For Freedom

Notes to the Financial Statements

For The Year Ended 31 December 2022

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, 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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Income

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

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

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

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

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

2. RAISING FUNDS

Raising donations and legacies

Raising donations and legacies
2022 2021
£ £
Support costs 1,606 50

continued...

Page 7

Passion For Freedom

Notes to the Financial Statements - continued

For The Year Ended 31 December 2022

3. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2022 nor for the year ended 31 December 2021.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2022 nor for the year ended 31 December 2021.

4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

INCOME AND ENDOWMENTS FROM
Donations and legacies
EXPENDITURE ON
Raising funds
NET INCOME
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
5.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other debtors
Unrestricted
fund
£
1,532
50
1,482
15,437
16,919
2022
2021
£
£
360
-

continued...

Page 8

Passion For Freedom

Notes to the Financial Statements - continued For The Year Ended 31 December 2022

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2022
2021
£
£
Trade creditors -
600
7. MOVEMENT IN FUNDS
Unrestricted funds At 1.1.22
£
Net
movement
At
in funds
31.12.22
£
£
General fund 16,919 (486)
16,433
TOTAL FUNDS 16,919 (486)
16,433
Net movement in funds, included in the above are as follows:
Unrestricted funds Incoming
resources
£
Resources
Movement
expended
in funds
£
£
General fund 1,120 (1,606)
(486)
TOTAL FUNDS 1,120 (1,606)
(486)
Comparatives for movement in funds
Unrestricted funds At 1.1.21
£
Net
movement
At
in funds
31.12.21
£
£
General fund 15,437 1,482
16,919
TOTAL FUNDS 15,437 1,482
16,919

continued...

Page 9

Passion For Freedom

Notes to the Financial Statements - continued For The Year Ended 31 December 2022

7. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 1,532 (50) 1,482
TOTAL FUNDS 1,532 (50) 1,482
A current year 12 months and prior year 12 months combined position is as follows:
Unrestricted funds At 1.1.21
£
Net
movement
in funds
£
At
31.12.22
£
General fund 15,437 996 16,433
TOTAL FUNDS 15,437 996 16,433

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds Incoming
Resources
resources
expended
£
£
Movement
in funds
£
General fund 2,652
(1,656)
996
TOTAL FUNDS 2,652
(1,656)
996

continued...

Page 10

Passion For Freedom

Notes to the Financial Statements - continued For The Year Ended 31 December 2022

8. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 December 2022.

Page 11

Passion For Freedom

Detailed Statement of Financial Activities For The Year Ended 31 December 2022

Detailed Statement of Financial Activities
For The Year Ended 31 December 2022
2022 2021
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Memberships 135 302
Donations 985 1,230
1,120 1,532
Total incoming resources 1,120 1,532
EXPENDITURE
Support costs
Management
Website costs 18 16
Finance
Bank charges 148 34
Governance costs
Accountancy and legal fees 1,440 -
Total resources expended 1,606 50
Net (expenditure)/income (486) 1,482

This page does not form part of the statutory financial statements

Page 12