Basic Income Research Group Charity number: 1171533
Annual report and accounts for the year ending 31 December 2025
31 January 2026
https://www.birg.co.uk/ info@birg.co.uk
Basic Income Research Group: Annual report and accounts 2025
Charity information
Basic Income Research Group (formally the Citizen’s Basic Income Trust until 21 February 2025) was constituted as a Charitable Incorporated Organisation whose only voting members are its charity trustees (with a ‘foundation’ model constitution) on 1 February 2017 and registered as a charity (no. 1171533) on 8 February 2017. Its registered address is 54 Sherwood Way, Feering, Colchester, CO5 9LJ.
Apart from the first charity trustees, every trustee is appointed for a term of three years by a resolution passed at a properly convened meeting of the charity trustees.
During 2025, officers were:
Chair: Matthew Johnson Secretary: Elliott Johnson Treasurer: Howard Reed
Trustees were:
Simon Duffy Julia Hines Elliott Johnson Matthew Johnson Daniel Mermelstein Anne Miller Remco Peters Joanna Poulton Howard Reed Jonathan Rhys Williams (from 26 November) Roweena Russell
Charity object
The object of the charity, as set out in its constitution, is ‘to advance public education about the economic and social advantages and feasibilities of a Citizen’s Basic Income: that is, a periodic, uniform (except by age), unconditional cash payment delivered to all on an individual basis, without means test or work requirement’.
Activities
The trustees held two meetings remotely during the year on 10 October and 26 November.
The year saw much more stability in officer and trustee composition, with the only changes being the reappointment of Simon Duffy following the expiration of his previous term and the appointment of just one additional trustee, Jonathan Rhys Williams, a senior solicitor in employment law, founding member of UBI Lab Wales a member of the Welsh Government’s Technical Advisory Group for the basic income for care leavers pilot. At the 10 October trustee meeting, Annie Millier announced
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Basic Income Research Group: Annual report and accounts 2025
that she intends to step down at the end of her term on 8 February 2026. Annie has been a trustee with the charity since its inception more than 40 years ago during which she held the role of Chair a number of times. The trustees would like to thank Annie for her immense contributions over the years which have helped to create mainstream public awareness of Basic Income.
Having formally returned to the original Basic Income Research Group (BIRG) name in February 2025, the officer group focused on enacting the trustee’s strategy of returning to the charity’s roots and refocusing on facilitating world-leading Basic Income research undertaken within England and Wales, particularly with regard to health, Basic Income Plus to account for diverse and additional needs, rural economies, the Net Zero transition, and pilots and trials. The first of these reports, on the perceptions of Basic Income among trade unions in relation to the net zero transition, was undertaken by UBI Lab Manchester, UBI Lab Network and the Common Sense Policy Group and published on 22 December 2025. Work on the remaining reports, with a range of partners, is ongoing with outputs due in 2026.
Administratively, a number of processes were fully implemented, including a full move of the charity’s bank account from CAF to the Co-operative Bank. Daniel Mermelstein completed the move of the charity’s website to https://birg.co.uk.
Public benefit statement
During 2025, the activities above were in accordance with the objects of the charity, that is. Outputs are freely available at https://birg.co.uk.
Financial report
The finances of Basic Income Research Group (known as the Citizen’s Basic Income Trust until February) were stable in 2025 and regular donations enabled it to meet its obligations and deliver its strategy. Reserves were sufficient to ensure that future obligations could be met for an extended period sufficient to replace any fall in income. In line with the strategy agreed by trustees in 2024 and given a small number of administrative expenses alongside regular, larger donations, reserves were drawn down in 2025 and used to facilitate the research activity noted above in support of the charity’s object. The trustees are very grateful to those individuals and organisations who gave and continue to give time, effort and financial support to its work. The trustees would like to give particular thanks to AltraLaw for their generous ongoing financial support during 2025 and beyond. The trustees also wish to express their sincere gratitude to Alexander Wright for his generous donation, and to the estate of Alice Roberts for their generous bequest. This financial support is underpinning rigorous and pioneering Basic Income research to support public education.
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Basic Income Research Group: Annual report and accounts 2025
Accounts for the period 1 January to 31 December 2025
| 2025 | 2024 | |
|---|---|---|
| Unrestricted funds | ||
| Receipts | ||
| £140.61 | £1,650.46 | |
| CAF Bank | ||
| £16,228.21 | £5,820.00 | |
| Co-operative Bank | ||
| £61.20 | £60.00 | |
| PayPal | ||
| 16,430.02 | £7,530.46 | |
| Total receipts | ||
| Expenditure | ||
| £10.00 | £60.00 | |
| CAF Bank charges | ||
| £4.95 | £5.40 | |
| PayPal fees | ||
| - | - | |
| Co-operative bank charges | ||
| £31,500.00 | £0.00 | |
| Donations to support object | ||
| £1,479.61 | - | |
| Administrative expenses | ||
| £32,994.56 | £65.40 | |
| Total expenditure | ||
| -£16,564.54 | £7,465.06 | |
| Net of receipts/payments | ||
| £6,026.41 | £22,590.95 | |
| TOTAL (cash funds at year end) | ||
This annual report for the year ending 31 December 2025 was prepared by Elliott Johnson, Secretary, and was approved by Matthew Johnson, Chair, and Howard Reed, Treasurer, on behalf of the Basic Income Research Group trustees.
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