REGISTERED CHARITY NUMBER: 1171186 Fl For Freed Streets ISA Ltd Building 15 Gateway l(KM) Arlingtffl Business Park Stev¢nage Hertfordthire SGI 2FP
For Freedorn t#te Trysteey, Report I to 4 Independent ExAmlntr'3 Repjrt Statement of Flnanelol Athldes Statement of Flnan¢l41 Posltlo Notes to the FlnAD¢lal Ststements 8 to 12 Detslled Ststement ofNnancial Aetivltl¢J 13
Pass or Freedorn Trust 'Re For The Y ort r Ended 31 De 2023 The tn]stees present their rep)rt with the fancial statements of the charity for the year ended 31 December 2023. The ustee5 have adopted th¢ provisions of AOuntIng and Reporting by Charities.. Statement of Recommended Pnctice applicable to Charities preparing their accounts in accordan¢e with the Financial Reporting Standard applithle in the UK and Republic of Ireland (FRS 102) (effective l January 2019). OBJECTIVES AND ACTIVITIES ObJectlves 81t115 Who we are Passion for Freedom 18 a story of a small group of friend& mostlylodies with a shared dream. Founded in 2009, Passion for Freedom began as a tight-knit S15terhood dedicat¢d to their Shar values of free expression, and the power of art to inspire, awaken and shake the world. For an average individual, dipping your ioes inlo a world of cen50rship. religious terrorism, and oppre55cd journalisls takes real commitment to the cause. Our women fought these things for over a decade, all the while unpaid, juggling careers, relationships temrist attacks. and Monday morning's Central Line. In today's worl(L Possion for Freedom stands out. Th¢r¢ are far too many coward& bullies, virtue sial¢rS and censors ill the world today. When f8¢ed with real ¢vil, mosi people look away or bury their heads in the sand, but we proud to Say that PFF nevcr w8v¢red, despit¢ its odversarial existence. The Teal spectacle 8nd fo¢us have always been the yearly ort exhibition, where artists king censorship world-over send in submis5ion5 to the Passion for Freedom Art Competition. Creators like Mim5y, Ai Wei Wei, Atena Farghadani, Malala, Kubra Khademi, and countles5 others have been involved with Ihe comwltion over the years, and their brillionce is, for lack ola better tenn. the main show. PFF is merely the $se. Mission Statemeni Passion for Freedom pJDmotcs hurnan rights freedom of expression through the arts and provides support to victims of human rights abuses. Passion for FTc¢dom pursues its mission through diverse acliviti¢5 in¢ludin8 an exhibition$, seminar5 and workshops, a5 well a5 ¢ducaiional, w¢lfar¢ and supwrt programs. Wljat we do Passion for Freedom organises #n annual inlemational art comp¢tilion and exhibition on hwnan rights and freedom of speech. This platforni facilitates On, uninhibited and critical discussion &nd debate about the value of freedom and the risks to humaniiy of losing freedom. Through ¢xhibitions, 5¢minars and workshop5, Possion for Freedom crvdte5 spatts for artists, writers, and ihe public to explore subjects and themes often omitted frC mainstream discour5¢ on human rights and individual freedoms. P&ssion for Freedorn's cunt major aetiviry is the bInI4[ international art competitlOD #nd exhibition. Significant A£tivltl¢s l) To promote human rights {as set out in the Universal Declarniion of Hurnon Rights and Subsequent United Nations and European conventions and d¢clarations} throughollt the world through the art5 and works of art with a view to: raise awareness of hurnan rights issues; promote public 5UPPOrt for human rights; and promot¢ respect for human rights among individuals and CO170n5. 2) To relieve FKTrv¢ty or financial hardship among victims of human righLS abuses and other socially excluded group5 throughout the world by providing grants. items. setvices. education, training and advice to individua15. anivor eharities, or other organisations working to prevent or relieye wjverty. 3) To promo the advancetllcnt of heaith forpublic benefit, especially for Vi¢¢ims of human rights ae$. Page I
Passio Freedom Trustees, Re For The Year End l December 2 ACHIEVEMENT AND PERFORMANCE Aehievements and Performanc¢ Passion for Freedom organises an annual intrmationa] art comwition and exhibition on hwnan rights and freedom of speech. This platfomi facilitates open. criii¢al discussion about the value of freedom and ihe risk of losing it. Through exhibitions, setninar5 and w0shOps, Passion for F¢dorn creates spa¢¢ for artists, writer5, and the public to explore Subjects and th¢mes often omitted from the mainstr¢am art discourse. Passion for FreedoTn'5 first iniemational art comwilion and exhibition took place in 2¢X)9 Lond¢Jn. By 2018. we showed more than 4(K) artwotks from ¥411 over th¢ world. about 50 countri¢8 including China, Irdn and Vettezuela,. viewed in p¢r50n by 15,0(N) people. Since inception, we have raised awarenes5 and S¢imulated critical deb¢ about human rights and individual freedoms. In 2023. Passion for Freedom continued working partneTship with the Centre for Corttemporary Art Ujazdowski Castle on series of di5CUS5ions ¢allcd 'Culre Tensions" that werc running every 2-4 months throughout the year. We PTovided ¢ontact to artis15 and intellectuals who focus oft human rights abuses and restiictions on frcedom of expression around the world in their work. We have also pathered in th¢ exhibition and promotion of two Briiish femal¢ artists.. Miriam Elia (March - June 2023) and Claudia Clare (July - October 2023). Miriam Elia's work focuses on r¢5trtction5 on civic freedoms post pandemic using Satire and ieonic British cultural references. Claudia Clare focuses on threats to women's rights in coniernpordry Britain. In 2023, we have also coniinued wotking towards QTganising an exhibition in New York in May 2024. The exhibition was to be organi5ed by PFF in collaboration with L4e50e Kunsthal, and the Centr¢ for Contemporary Art 'Ujanzdow$ki C&4tle'. Unfortunately, due to one of the parties facing unforseen cir¢um51an¢es the collab¢)ration was discontinued. All parties remain in a very good relationship and aspire to Work together in the fvtte. In light of these events, PFF unanimously decided to continue wtth ihe planned ac(iVlty in the US and b¢me the main organi5er of the 2024 event. Throughout the year, the PFF team was working on organising ihe cv¢ni, including hiring a gall¢ry space Th¢ Seven Hous¢ Gallery. or8aninsin8 an onlirt¢ ¢ompelilion for arlists ro submii ¢h¢ir artw¢xks, shortli5ting artists lor the exhibition, updaiing PFF website and publicisign the eveni. buildin8 relationships with volunteers in th¢ UK and in ihe US to suppori PFF during the event. planning trdvel and 4¢wmmodation for the PFF team, orgHnising ndraisiNg campaign. networking with journalists, film makers and artist5 in the US. reseching events for th¢ PFF teom to attend while in the US to promote the exhibition, neNork and build relationships. In addition lo ambitlous plans for the USA, PFF continues its activity in thrir home counry by attendin8 ConfenceS, 8ivin8 interviews. taking parts in p(¢05¢5 and panel discussions. FINAIYCIAL REVIEW Firt¥nclal posltlon Th¢ Charity 1$ fLLnded by donations. There are cutr¢n¢ly no restrictions on the Charity's power to inv¢$t. The Tntee8 consider the income requiremenl of the or8anisation against the inwm¢ prospects. The Charity's reserves policy is thal general (unrestricted) reserves should be maintained to cover the op¢r&ting cost for perioj of time to continue activilies in the event of significant decline (OT withdrawal) or funding. Page 2
For Free Trustees, Re For The Y or r Ended Deeember 2 FUTURE PLANS PFF will continue its stthtory activitie& Secure more partneT5hips and work towards achieving its charitable objectives. ID the upcotnin8 year, we are focusing on.. (kg8nising the Passion for Freedom Art Festival in New York, in May 2024.. the competition will start in January 2024 and will the door for artists from all over the world to exwes5 th¢ir views on freedom through their chosen media of painting, photography, s¢ulpture, p¢rfornianc¢ and film. Shirtlisted artworks will be exhibited in New York (or one month. organisation of the event, including volunteer management, award c¢r¢mony, siOrn8e, trdvel & 0MmOdatIon arrangements - merch8ndising, fjjndraising. networking. pr(xnotion In the Second port of the year PFF is planning to focus on orgonising a comedy stand-up fundrnising event in London. will b¢ a team building meeting5 throughout the year to dIU5$ fvture projects and a possible opportunity of organising a festival in Copenahgen in May 2025 to honour the victims of the 2015 iemyrist attack in Copenhagen, ond to celebrdte frd0m. STRUCTURE, GOVERNANCE AND MANAGEMENT Stry¢ture? governance #nd manjgemertt Passion for Freedom (PFF) is a UK chaTity re8isieTed with the Charity Commission for En8land and Wales IChaTity number is.. 1171186). Thrte Trustees who have served durin8 the yeox and since the year-end ar¢ sel out on the pag¢ above. The Tru5te¢s are apwint¢d by Charity's mcmbers. PFF is a non-govemmentsl, volurttary-ba5ed organisation that promote5 human rights and freedom of expression through art. PFF w&s started in London in 2CK)g by a small group of friends, mainly wom¢n, and is today supported by g vast internalional network of artists, activist5, journa12sis and professionals. Every lime before the exhibilion and art compclition, w¢ &sk contributing artists, filin produr¢rs, writers and journalists three pivotal quesLions.' l. What 15 freedom? 2. How do y¢Ju preserve it? 3. How do you celebrate it? REFERENCE AIYD ADMINISTRATIVE DETAILS RL%l$tered ChArlty nllmlxr 1171186 Printlpal addr¢Ji 483 Gr¢¢n Lanes London N134BS Trusteej K Dziub M Bialobrz¢wska Independent Examlner Sireets ISA Ltd Building 15 Gateway 1000 Arlinyon Business Park Stevenage Hertford5hire SGI 2FP Pag¢ 3
ion For F s'Re rThtY ort ded 31 cember 2023 Approved by order of the board of tNstees on .. 3011012024 . and sign¢d on its behalf by.. M Bialobrzew5ka- Trustee Page 4
Indt enden Examiner's Re nForF dom ort to the T sttts of Independent examin¢r'$ report to the trusttts of Paision For Frttdom I rqK>rt to the charity tN5te¢s on my examination of the accounts of P&8sion For Freedom (the TnL8t) for th¢ year ended 31 Deeember 2023. Res51b111theS •nd bgsLs of report As the ¢lwity tNst¢¢s of the Tnst you are res)1]Sible for the preparation of the a¢¢wnts in ac¢ordance with the requiremt5 of the Chttle5 Act 2011 (kne Act'l. I report in respeci of my exaTnination of th¢ accounts carried out under Section 145 of the Act and in cwing out my exatnination I hav¢ followed all applicable Directlu given by the Chatity Commission wider SectlOD 145(SXb) of th¢ Act. Independent f xamirter's statement I have cotnpleted my examination. I confirni that no rnaterial matttts have come to my att¢ntion in connection with the ¢xaminatiOD giving me caus¢ to believe that in any material respect.. ounting record5 were not kept in respect of the Trust as required by Sectiort 130 of the A¢1; or the accounts do not accord with those r¢eords; or the accounts do tjot comply with the applic•bk requirements concerning the form and ¢ontent of a¢¢ounts set out the Chftrities (A¢coLts and Reports) Re8ulation$ 2008 other than any requirement that the ac¢ounts giv¢ o ttue ond fa view which is not a matt¢r considered as part of an independenl examination. I have no concerns and have Come acTOSS no other mthrs in conneclion with the ¢x4mination to which attention should drawn in this report ID order to en&bl¢ a prokKr und¢TStandin8 of the accounts to reached. Street5 ISA Ltd Streets ISA Lid Building 15 Gateway 10 Arlington Business Park Stevenag¢ Hcrtford5hire SGI 2FP Date.. Page 5
ion For F ement of Ftn8n l Aetkvities rTheY dod31D mber 2023 2023 UThreJtrkted fund 222 fi&$ Notes INCOME AiYD ENDOWMENTS FROM Donations and legaci&4 1342 1,120 EXPENDITURE ON Raising fimds 7J82 1,606 NET INCOMEI(EXPENDITURE) (6J40) (486) RECONCILIATION OF FUNDS Totsl funds brought fonvard 16833 16.919 TOTAL FUNDS CARRIED FORWARD 10.093 16.433 The notes form part of these fan¢]l statements Page 6
Passion r Freed of Flnancial P 31 December 2023 2023 Unrestriettd fund 2022 Totsl nds Notes CURRENT ASSETS Debtors Cash &t bank 360 16,073 10,693 I093 16.433 CREDITORS Amounts failing due withuj one year {6(Kl) NET CURRENT ASSETS 10,093 16,433 TOTAL ASSETS LESS CURRENT LIABILITIES I09) 16,433 NET ASSETS I093 16,433 FUNDS U[eStricted fvnds 10,093 16,433 TOTAL FUNDS 10,093 16,433 The financial statements were Bpproved by the Board of Ttuste¢$ and authorised for issue on and were signed on its behalf by.. K Dziuba- Tnlee M Bialo rz£wska- TThstee The no*$ fonn part of these financial stat¢rnents Page 7
PL8$ion For Freedom otes to the Fi orTh t temeni 31D 2023 ACCOUNTING POLICIES Basls of preparlng the finaAelal Statements The fmancial statements of the charity, whieh is a public benefit entity under FRS 102, have been prared in &cwrdance with the Charities SO]iP IFRS 102) 'Accounting and Repor¢ing by Charities.. Statement of Recommended Practice applicable l(Tr Chariiies preparing thew accounts in accordance with the Financial R¢p(Yting Standard applicable in th¢ UK and Republic of Ireland {FRS 102) (effective l January 2019),. Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Choriiiey Act 2011. The financial slatem¢nts have bttn prepared under the hisiori¢al cost convention. Ineom¢ All in¢(yne is recognised in the Statement of Financial A¢tivitie5 once the charity has entitlemertt to the fids, it i probable that the income will be received and the amount Can be m¢osured reliably. Expendlture Liabilities are recognised as exkxnditure 8$ soon as there is a legal or constNctive obligation committing the charity to that expenditure. il is probable that a transfer of economic benefits will be requwed in settlem¢nt and the amount of the obligation can be Mered reliably. Expenditure is accounicd f(w on an aCen[S basis and has been classified under headings that aggregat¢ all cost relat¢d to the CeSOry. Where costs cannot be directly attributed to particulBr headings they have b¢cn allocated lo tiVItieS on a iM8is consistent with the use of resources. Toiotlo The chariry is exempt from tax on its charitable activities. Fund accountlrti UnYe$trjed funds can be used in accordance with the charitable objectives the discreiion of the trustees. Restricted funds ¢an only be used for particulor resrri¢Eed purposes within ih¢ objects of the charity. Restri¢lions arise when specified by the donor or when funds are raised for porticulAr restricted purp(Ises. Further explanation of the nature and PUTP05e of each ffijnd i8 included in the note$ to the flnancid ¥lalements. RAISING FUNDS R8i8lng donatlons and legacles 2023 2022 Support costs 629 Page 8 continued..
Passion For Freedom Notes to the Financial Ststemen continued The Year Ended l December 202 TRUSTEES. REMUNERATION AND BENEFrrs The were no trnstees, remunerntion or other benefily for the year ended 31 December 2023 nor for the year ended 31 December2022. Try$ttts' expenses There were no tsUStees' expense5 patd for the year ended 31 Dec¢mber 2023 nor for the year ended 31 Decemkn 2022. COMPAIL4TIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES UDr¢strickd fimd INCOME AND ENtK)WMENTS FROM LkJnation5 and l¢ga¢ies 1,120 EXPENDITURE OIY Raising fvnds NET INCOMEI(EXPEJYDITURE) (486) RECONCILIATION OF FUNDS Total fvnds brought forward 16,919 TOTAL FUNDS CARRIED FORWARD 16,433 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2023 2022 Other debtOTS 360 Page 9 conlinued..
or Frtedorn Iyotes o thc Finaneial State en r Tht Year En l December 2 nlln CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2022 Oth¢r ¢reditors MOVEMENT IN FUNDS Net movement in fijnds At 31.12.23 Al 1.1.23 Unre8tri¢t¢d Iljndj General fund IA433 (OJ401 10,093 T(yfAL FUNDS 1&433 (4340) 10,093 Net movernent in fimds. included in th¢ above are as follows: Incoming r¢$04wces Resources exrÈnded Movement in fijnds Unr¢ilrlcted fund$ General nd 1242 {7J82) (6J40) T(yfAL FUNDS 1242 (7J82) (6a40) Comparatlves for movement in funds Net movement in funds At 31.12.22 At 1.1.22 Ilnrestrirted fundi General nd 16,919 (486) 10,433 TOTAL FUNDS 16,919 (486) 16,433 P¥4ge 10 continued..
t FiN#nei For The Ye nts- eontinu¢d 31D MOVEMETrrr IN FUNDS- conlinued Comimrative net movement in funds, included in the above ar¢ as follows.. Incoming resources R¢50urcc5 expended Movement in fimds UnTe9trlcted fund8 General fund 1,120 (1,606) {486) TOTAL FUNDS 1,120 (1,606) (486) A ¢urr¢nt year 12 months and prior year 12 months combined position is as follows.. N¢t movement in At 31.12.23 At 1.1.22 Unr¢strlcted ndS G¢neral nd 16,919 (6.826) 10,093 TOTAL FUNDS 16,919 (6.826) 10,093 A Current year 12 months and prior yew 12 months combined net movement in fund5. included in the above are &8 follows.. In¢oming resou¢$ Resour¢ expended Movcment in funds Unrtstrlcted funds General fvnd 2,362 (9,188) (6,826) TOTAL FUNDS 2,362 (9,188) (6,826> Page 11 continued..
Passion For F edom tes the Fin atemen 31D nued 2023 RELATED PARTY DISCLOSURLS There were no relat1 party tr8nsauions for the year ended 31 Dxember 2023. Page 12
ion For Freedo etailed Statement r Financial Act'vi For Th Yer Ended 31 De mber 2023 2023 2022 INCOME AND ENDOWMENTS Donations •nd legaei M¢mberships Donations 135 985 1342 1,120 Totsl incomlng r¢8ourcey 1242 1.120 EXPENDITURE Support costs Management Gallery rent Website cost$ 6ffi50 23 18 6,673 18 Flnane¢ Bank charges 309 148 Governance ¢osts Accountancy and legal f¢eg 1.440 Total r¢sources expended Net upendlture (6J40) (486) This page does not forni p3rt ofthe StatOry fmancial statements Page 13