Charity registratlon number 1173195 {EnglarKI and WaleGI Company regl8trAtlon nurnber 09923116 ADF INTERNATIONAL (UK) ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024 ADF INTERNATIONAL (UK) LEGALAND ADMINISTRATIVE INFORMATION Trusteeg Mr P Coleman MrAKMoo Mr R Clarke Mr L Wilklnson Mr N Daley Charity numbèr 1173195 Company numbfrr 09923116 Rogl8t•red offlco 11 Bressendén Place London SW1E 5BY Audltor Harbinson Mulholland 6th Floor, East Tower Lanyon Plaza 8 Lanyon Place Belfa8t BT13LP Bank•rn Barclay5 Bank 1 Ghur¢hill Plac• London E14 SHP Accountants Gravita Audit Oxford LLP First Floor, Park Central 4(k41 Park End Street Oxford OX11JD ADF INTERNATIONAL (UK) CONTENTS Pa Trustees, report Statement of Trustees, Tesponslbilities Independent audito¢8 report stst8ment of flnAnc)g1 activitiès 10 8a18nco 8h•et 11 Statement of cash Ilows 12 Notes to the flnanclal slatements 13-21 ADF INTERNATIONAL (UK) TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 30 JUNE 2024 The Trustees present their annual report and financial statements for the year ended 30 June 2024. The financial slalemenls have been prepared in accordance wlth the accounting policies set out ITb Ihe note5 to the financial statemen15 and comply with the charity's Memorandum & ArtiGle$ of Association, the Companies Act 2006 and "Accounting and Reporting by Charitleg.. Statement of Recommended Practice applicable lo charities preparing their accDunt5 in accordance wllh the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) {effective 1 January 2019)" Objectives and actlvltles The charitable objecls of the Charity are to advance Chrisll8nlty for the public benefit both generally and in particular by promoting Christian principles and ethics by suppor*ng and enabllng Chrlsllans 101Sve and worship In accordance with Christian principl&s and elhic5. In shaping the Ch8rily's objectivès and planning 115 acllvilie8. the Trustees have considered and had regard lo the Charity Commis$ion'5 guidance on public benefit and have complied wilh the duty in Section 17151 of the Gharilies Act 2011. The Trustees h8ve pald due regard to guldancè Issued by the Charlty Comm1881on In deciding whal actlvities the charity should undertake. Achlèvements and porformanGe To further the above obje¢ls and vision, the Chorily engaged in several drflerenl activitles in the year. To these ends, ADF Inlemational (UK) (hereafter AOF UK} engaged in public commentary and the producllon of resources. public speaking and training, as well as largeled assistance for those who may be prevented from Ilving and worshipping In accordance with Christian pilnciples and ethics wholher by, for example, engaging at a local level or with signifiGBnt deci8ion-makar8. ADF UK has continued to advocate for lh8 ryhl of Christian$ and others lo freely 998ociate and Shar8 thelr faith In public. To that end, ADF UK ha5 highlighted the ongoing prosecution of Christians under Public Spaces Protection Order$ {PSPOs) introduced by the Anti-social Behaviour, Crime and Policing A¢t 2014 and which will be expanded by the commencement of Secllon 9 of the Public Order AGt 2023. Prlor lo the commencemenl of the Publlc Order Act 2023, various local 8Uthorities introducod PSPOS which prohlbit certain activities in the vicinlly of abort¢on clinics. These PSPOS have included terms which are explicitly wrillen to target Christian adivities such as reading the Bible and prayer. The terms of the PSPOS have resulted in police and local authority prosecution of Chrlslians who pray or offer support lo women in the a￿a covered by Ihè orders, ADF UK has highllghted the negative Impact of the forthcoming Public Order Act and the PSPO regime on the right of Christians to associate, pray, and be presenl near abortion faulities acros8 the country. Addilionalty, ADF UK staff have written and spok8n publicly against the use of the criminal law tD prosecute Christians who peacefully and unobslructN81y seek to silently pray or 8ngage in consensual conversalons to p8opl8 in the vicinily of abortion clinic5. In particular AOF UK ha5 continued to support individuals such as Isabel Vaughan Spruce, Adam Smith Connor and Livia To$siGi-BDII. among others, who have been subject to criminal prosecutions for allegedty breaching PSPO zones by silently prayng or holding a sign offering assistan￿. That includes supporting targeted legal aGtion against the police where they have violaled fundamental rights. ADF UK staff members have continued lo writ8, speak publlcly, and m8el with members of Parliament and senior government officyals regarding these cases, wtth a view to safeguarding the right of Christians to engage in prayer. ADF UK staff members provided briefing material and legal analysis lo members of parliament on their ￿qUest for advice relating lo the slalutory guidance regarding the provislons of Section 9 of the Public Order Act 2023. In particular ADF UK staff focused on the implications for the right lo f￿edorn of expression and freedom of religion which could impact people of faith and the wlder public. The adoption of statutory guidance relating to the Public Order Act is now likely to be delayed by the general electson. ADF INTERNATIONAL (UK) TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 30 JUhlE 2024 ADF UK staff members have been invited to speak to and train various faith and student groups during this period. An example of this was the hosting of Iralning seminars for the Association of Students for L5fe emph8sising the right to freedom of speech on campus. This group of students has been particularly impacted by the fai￿re of the govemmenl to commence all sections of the Higher Education (Freedom of Expression) Act 2023. Further, ADF UK staff have delivered lectures to professional groups such as the Chrlslian Medics1 Fellowship and Doctors for Llfe regarding freedom of consclence. ADF UK staff have given conference speeches and dellvered presentations on topics such as the rule of law. parental rights in education, and the right lo freedom of expression. For example, ADF UK has prepared memoranda for policy makers and Christian leaders on diverse topics such as freedom of consclence, hale speech laws and euthanasia. ADF UK staff have conllnu8d to Carefully monltor relevant poll¢y developments whleh have 8 bearlng on Christian principles and elhlcs, includlng the proposed 'hate speech, law In Ihe Republic of Ireland which would have negats'vely affected the rights of ChTisti&n5 to speak about, inter alia, the dislinclion between male and female. ADF UK worked in collaboration with allied organisalions in Ireland lo prepare brlefing material for politicians and journalists and lo successfully host a conferencè in June 2024 analyzing the proposed legislation. At the internatlonal level, ADF UK 10gelher wlth ADF Internatlonal and the org8nlsallon 'Care Not Kllllng. was glv6n permi85ion lo Intervene befo￿ the European Court of Human Rights IECHR) In th8 case of Kas81 v. Hungary concerning assisted suicide. The interview argu6d that there was no right to assisted suicide or euthanasia In international hurnan rights law. The ECHR clled our intervention in ils decision and. among other things, held that there is no Convention obligation on $18te8 to legally p8rmit assisted suicide. Durlng the course of th& year, ADF UK staff have made s8V6ral appearan¢e8 In broadcast media, with a particular focus on stories, legal Issues and governmenl policies that affe￿ Chrfslians. Our team contribuled expert opinion and anelysis on issues such as the Digital Services Act, censorship In Brazil and Australia and a free speech case In Belgium that saw a 'cancellalion' by a local mayor overturned by the highest court of that ¢ounlry. ADF UK staff have contlnue(J to wnlrlbute opinion pleces lo a variety of media oullels on topics con¢erning Ihe fijndamental rlghts and freedoms guaranteed by the Eufopean Convention of Human Rights, and the ability of Christians to live and worship in a¢¢ordance wllh Christian principles and ethics. These medla outlets have induded, Spiked Online, Firsl Things and The Telegraph. ADF UK staff have participated Sn and, in some cases, spoken al conferences in the United Kingdom and Europe that concemed the Promotion of Christian prlnclples and ethics, such as the Free Speech Ireland conference against hat8 speech, the Home Schooling Exchang8 conference on freedom of education, the Catholic Bishops roundlabla on freedom of conscience and assisted dying, allowlng audiences both in the UK and abroad to hear about the work of ADF UK and the developm8n15 in Ihe UK and further afield aff&ding Christian8. as w811 as affording nolworking oppr)rtunities wilh key individuals and organisatlDn8. ADF UK staff members worked to defend the rights of Christians living abroad to enjoy freedom of rellgion or belief. For example, ADF UK together wllh ADF Intematsonal participated in the All-party Parliamentary Group on Freedom of Religion or Belief IAPPG FORBI inquiry on the abuse of Christians in Nicaragua. highlighting the case of the arrest and detention of Bishop Rolando Alvarez who was subsequently released. ADF UK continues to be a part of the UK Freedom of Religion or Belief Forum and to engage with rnombers of the APPG FORB. ADF UK staff members have organ￿ze￿ and spoken al several APPG FORB events in Parllament and Portcullis House within the reporting period, including on the religious freedom violations in Manipur. India, and Nigeria. Moreover, ADF UK staff members have briefed sever81 politicians on the silualion of persecuted Chrlslians abroad, writing parliamentary speeches on forced marriage in Pakistan, persecution in India, ¢hurch ¢losures in Algefla. religious prisoners of conscience, persecution in Iran, and violations in North Korea. For these contributions, the former Special Envoy for Freedom of Religion or Bellef included ADF UK into her staff celebrations and opened the door lor ADF UK to organize several events for the Inlernalional Religlous Freedom or Belief Allian¢e. In addition, stsff members have briefed the India desk at the Foreign, Comrnonwe?Ith and Development Office in King Charles Str8et ￿1Ge on Ihe persecution of Christians in Manipur. India. ADF INTERNATIONAL (UK) TRUSTEES, REPORT {INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2024 In measuring success, the Trustees reviewed the number of areas in which the Charity engaged and the outcome In each case. Where the objective was to inform and equip, the rea¢h of the event or malerials wa5 evaluated. Vvhere the objective was lo promote and protect the practice of Christianity, the Truslees reviewed the type of as5istsnce provided and the impact that had on the final resolutfon of the matter. Flnancial review Durlng Ihe yeaf incorne increased by £253,074 to £1,321.626 12023.. £1,068,552), and expenditufe also increased by £134.166. 10 £1.127,284 (2023.. £993,118). As a result, surplus for Ihe year was £194,342 {2023.' £75,434). The Trustees are endeavoTing to ensure the financial suslainabilily and the conllnued success of the Charity with a combinatlon of measures by focusing on the development of our donor base. financial management, as well as broadening the Charity's sources of income. The Tfuslees htspe in the medium term to move into 8 position where Ihey can r8lain cash reseNes in the region of 3 to 6 months, Tunning costs. whlch would be in the region of £250,000 10 £500,000. The Chafily had £442,73712023: £242,793) of unrestricted cash resep4es at the year end, as increased donations have allowed us to continue to bolsier our free reserves. During the year, the Charbly has received financial support in the form of unrestricted donations from Alli8nce Defending Freedorn, a Ilnked Charity in the US whlch operates under the same principles as ADF International (UK}. Tho ¢ompanie5 are not related organisalions lor 'group' purposes due to a different conlrol structure. The donations do not require repayment and Alllan¢8 Defending Freedom has confirmed that it wlll continue to support ADF Intgrnational IUKI to meet ils day-lo-day liabili1185 as they fall due. Investment pollGy ADF International {UKI does not hold investments, maintainlng its funds 88 eash balances. As such. there 18 no policy which could b8 commonly understood as an "investment policf , related objectlvas or assessment sgaSnst those objectivos. Principle ri8k• and un¢&rtalntl88 The trustees have assessed the major risks- includlng discussing the risks of social rnedla- to which the charlty is exposed. and are sa115fied that systems are In placè lo mitlgate exposure to the major risks. Trustees are mindlul ol the key risks that may face Ihe Charity, in particular in connecbon with repulalional risk and adverse publicity. The Trustees keep these key risks under review, and adopt miligalion strategies as appropriate. The Charlty already has a risk analysis policy specifically relating to decisions regarding whether or not the Charrty should engage with lI￿gatIon in furtherance of the Charllls charftable purposes. Next 12 months In the next 12 months, ADF UK w511 prepare lo host a number of major events in Ihe UK. One event, In partnership wilh olherADF Internallonal enknlies. will seek to Iraifl Students and graduates of law and public pollcy on how to engage in advocacy wilhin the Charlly's misslon areas (planned for September 20251. The seGond event w511 focus on bringing together key poll¢y makers and influencers on the issue of freedom of expression (planned for February 20251. AQF UK will continue to challenge misuse of public order legislation in a way that curtails freedom of expreS￿On and lo provide commentary lo the church and publlc audiences through the various channels through whlch it engages. Structure, govemance and management The charity is a Company limited by limiled by guarantee and Is incorporated iri Ihe United Kingdom. The company's registered number and registered office address can be found on the reference and administrative dciailts pogc. The Trustees, who are also the directors for the purpose of company law. and who served during the year and up to the dale of signature of the financial statem8nts were.. Mr P Coleman MrA K Moore Mr R Clarke Mr L Wllklnson Mr N Daley ADF INTERNATIONAL (UK) TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2024 Any new Trustees are appointed by the existing Trustees in accordance with the Memorandum and Articles. The CUTreni Trustees decide upon the procedures necessary for the induction and training of new Trustees. This will be tailored according to the experience of the new Trustee. Nona of the Trustees has any benefi￿al interest in the company. All of the Trustees are rnembers of the Gompany and guarantee to contribute £1 in the evenl of a winding up. Oryanlsational structur• and deci8lon maklng Resp￿SibilItY for Setting pollcy and for making operating decislons resi8 With the Trustees who meet regularly to rnonitor the activities of the Charity. The Trustees are in th• process of considering a scheme of dele9alion in relation to the vperalional management of tha Company. New Tfuslees are recruited by recommendations from exlsling Trustees. through the Charity's netsvorks and the wider community of Christlans working in the field of rellgious freedom. or through advertlsing. When appointing new Trustees. Ihe existing Trustees take into account the requirement of specialist skills needed. New Trustees are appointed al Board meetings following recommendation of the existing Trustees, and provided no objection has been raised by Alllance Defending Freedom (a registered s501 {c)13} non-profft enlty in the USI. Every new Trustee must affirm their acceptance of the Chartly's statement of faith. Apart frorn the initial Trustees. whose terms of office ar8 staged as sel out in the Artlcles, each Truslee is appointed for a lerrn of three years. A Trustee whose 18rm of offlce has expiT8d may, If willing and eligible to act, be reappolnted. All new Trustees are pr85ented with a copy of the Articles, The Charity Comfni55lon guldancg 'Th8 Es8ent181 Trustee" recent financial stat8men18, key strategy, and business planning document6 as well as the CharSty'$ policle8 and previous minutes of recent Trustees, rneetings. The Tru8le8s have reviewed and adopted pay scaleg for 8t8ff common to olh8r ADF Internatlonal entities. These are based on the 8ki118 requi￿d, experience obtained, market condiliiJn8 and cost of livlng. ADF UK is governed by ils Trustees who are bound to act in its be81 Int8rest. ￿There It provides for greater ffectlveness, Cost saving5, or for olher reasons, ADF UK wlll co-operate wlth other ADF Internatlonal entitles around the world. Auditor In 8ccord8nce wlth the company's articles, 8 resolution proposing that Harbin80n Mulholland be reappolnted as auditor of the company will be pul al a General Meeting. Th6 Trustees, report was approv8d by ihe Board of Trustaes, Mr P Colernan Trustee Dated.. zl./k.31zs ADF INTERNATIONAL (UK) STATEMENT OF TRUSTEES. RESPONSIBILITIES FOR THE YEAR ENDED 30 JUNE 2024 The Trustees. who are also the directors of ADF Intemalional (UK) for the purpose of company law, are responsible for preparing the Trustees, Report and the finana21 slalements in accordance with applicable law and United 'ngdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the Trustees lo prepare financial slalements for each financial year which give a true and lair view of the stale of affairs of the charity and of the IncomSng resource$ and applicalion of re$ourc8s, induding the Income and expenditure. of Ihe charitable company for thal year. In preparlng these financtal statementB, thé Trustees are required to: Select suitable accounting policies and then apply them consislently-, - observe the methods and principles in the ChBrilies SORP., make judgements and eslimales that are reasonable and prudent., slate whether applicable UK Accounting Standards havé been followed, subject to any material departur8S disclosed and explained In the financlal &talements', and prepare the financial statements on the going concern basis unless it is Inapproprlate to presume that the charity will contlnue In operatlon. The Trustees ore responslble for k8eping adequate accounllng records that disclose with reasonable accuracy at any time the financial position of Ihe charity and enable them to ensure that the financial slalements comply wllh Ihe Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of ffaud and other Irregularilles. ADF INTERNATIONAL (UK) INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF ADF INTERNATIONAL {UK) Oplnion We have audited the financial statements of ADF International (UK) (the 'charity'l for thè year ended 30 June 2024 which comprise the statement of financial aclivilies, the balance sheet, the slalemenl of cash llows and notes to the financial statements, including significant accounting pollcies. The financial reporting framework Ihat has been applied in their prepgration is applicable law and United Kingdom A¢countlng Standards, including Financial Reportlng Standard 102 rh8 Financial Reporting Sland8rd applicable In Ihe UK snd Republio of Ireland (United Kingdom Genèrally Accepted Accounting Practice). In our opinion, the financial statements.. give a true end fair view of the slat8 of the charitable company's affairs as at 30 June 2024 and of its incoming r8swrces and applicati￿ of resources, for lh8 year ILhen ended- have been properly prepared in accordance wilh United Kingdom Generally Accepted Accounting Practice- and have been prepared in accordance with the requirements of the Companies Act 2006. Bai18 lor oplnlon We conducted our audit in accordance with International Standards on Auditing (UK> {ISAs (UK)) and applicable law. Our respDnsibllltles under those $18ndard5 are furth&r descflbed In the Auditorfs rgsponsibllities for th8 audjt of Ihe financial slatements section of our report. We are independent of the charity in accordance with the ethical requirement$ thal are relevant to our 8udil of the financial slalemenls In the UK, Including the FRC'5 Ethical Standard. and we have fulfilled our other ethical responsltiililie5 in accordance with these requirernent8. We believe that the audit eviden¢e we have obtained is sufficient and appropriate to provide a basis for our oplnion. Concluslons relatlng to golng conGern In auditing the finanGial slalemenls, we have ¢onclud&d that the Trustees, use of the going concem basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have perfomigl, we have not Identffied any material uncertalnties relallng lo events or condilKJns that, indimdually or collectively, may cast significant doubt on the charity's abillly to continue as a going oncern for a period of at least ￿e1ve months frorn wh&n the financi81 stalèmenls are aulhorised for issue. Our r8spon8ibllities and tho wsponsibilities of the Trustees with respect to going conGern are d85Grlbed In the relevant secllons of thls report. other information The other Information comprises the information included in the annual report other than the financial statements and our 8udllorfs report Ihereon. The Trustees are responsibl8 for the other information contained within the annual report. Our opinion on the financial slalem8n15 does not cover the other information and we do not express any forrn of assurance condusion Ihereon. Our responsibillly is to read the other information and, in doing so, consider whether the other information is materially incon$i$lent with the financial stal8ment5 or our knowledge oblained in the course of the audll, or otherwise appears lo be materially misstated. If we identify Such materlal inconsislencles or apparent material misstatements. we are required lo determine whether this glves rise to a malerial misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there Is materlal mlsstatement of this other infomiatlon, we are requlred to report that fact. We have nothing to report in this regard. Matters on whlch we are requlred to report by exception We have nothing tu report in respect of the following matters in relation to which the Charities (Accounts and Repotts) Regulations 2008 requi￿5 us to report lo you rf. in our opinion.. the information glven in th& financial statements is inconsistent in any material respect with the Trustees. port; or sufficient accounting records have nol been kept,. or the financial statements are not in agreement with the accounting record5,' or we have not received all the information and explanations we require for our audlt. ADF INTERNATIONAL (UK) INDEPENDENT AUDITOR'S REPORT ICONTINUEO) TO THE TRUSTEES OF ADF INTERNATIONAL (UK) Responslbllltles of Trustees As explained more fully in the slalement of Truste8s' responsibilities. the Trustees, who are also the directors of ihe charity for the purpose of company law, are responsible for the preparation of the financial slalements and for being satisfied that they give a true and fair view. and for such inlemal control as the Trustees determin8 is necessary to enable the Pfeparalion of financial slalemenls that are free from m8terial misslalemenl, whether due lo fraud or error. In preparing the financial slatemenls, the Tru51ees are responsible for assessing the charity's abllity to continue as a going concern, disclosing, as applicable, matlers ￿lated lo going ¢oncern and using the going concern basis of a¢¢ounling unless the Trustees either intend lo liquidate the charitable company or to cease operations, or have no r881istlc alternatlve but to do so. Audltorfs respon51bllltlo8 lor the audit of the financial statements We have been appointed as auditor under secllon 144 of the Charits'es Act 2011 and report In accordance w5th th8 Act and relevant regulations made or having effect Ihereunder. Our objectivas are to obtain reason8ble+ assuran￿ about whether the financaal sl8t8ments as a whole are free from material misstatement. whelh8r due lo fraud or error, and to Issu8 an auditorfs report that includes our oplnlon. Reasonab16 assurance is a high lev81 cf assurance but 18 not a guarantee that an audit conducted in accordanc8 with ISAS (UK) wlll always detect a material misslalement when it •xisls. Misslalements can arise from fraud error and are considered materlal if, Indlvidually or in the aggregate, they Gould Tea5onably be expected to influence the economlc decislon5 of users taken on the basis of Ihes8 financlal statements. The extent to which our procedur88 ale capable of detecting irregularities, induding fraud, is detalled below. ADF INTERNATIONAL (UK) INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE TRUSTEES OF ADF INTERNATIONAL (UK) Our approach to identifying and assessing the risks of material missi8ternent in respect of iffegularilies, induding fraud and non-compliance with laws and regulations, was as follows: fhe engagement partner ensured that the engagernent team collectively had Ihe appropriate competenG&, pabillties and skills to identify or recognise non-compllance with applicable laws and regulalions; w6 identified the laws and regulations applicable lo the company through discussions with trust8es andlor senior management, and from oui commercial knowledge and expBrience of the sector-, we focused on specific laws and regulatlons which we consldéred may have a dlrect material effect on tho financial statements or the operalions of the charity. induding Companies Act 2006, taxation legislation, data prot8clion, anlkbrlbery, employm8nt, environmental and health and safety189islalion., wg assessed the extent of compliancp with the laws and regulations identified ab¢)ve through making enquiries of management and InspeGling legal correspondenc8 wh&re applicable. and identified laws and regulations were Communicaled within lh& audit learn regularly and the téam rémalned alert to Instants$ of non-compliance throughout the audit. W8 assessed the susc8Ptibility of the charity's financial statements to material misstatement. Includin9 obtaining an understandlng of how fraud might occur, by.. making enquirles of managemenl a5 to where they considered Iherg wa8 susceptibility to fraud. their knowledge of actual, suspected and alleged fraud; and considering the internal controls In place to mitigate risks of fraud and nonwcompliance with laws and regulations. To address the rlsk of fraud through management bias and override of controls, we.. perfomed an8lytical procedures lo identify any unusual or unexpected relallon8hip8- test￿ journal entries to identify unusual transactSons; assessed whether ludgemenls and assumptions made In d8t&rmining the acwuntlng 85tlmales S8t out in Note 2 were indlcallve of poten1181 bias., and inve61igatsd th• rationale behind signlflcant or unusual transactions. In ￿spOnse to the nsk of ir￿gu18r1ties and non (16,095) Not co•h gonoratsd from flnanclng aGtlvltlo• Net Incr•aso In CA$h And caoh oqulvalonts 199,944 68,631 Cash and cash èqulvalents at beglnning of year 242,793 174,182 Cash and cosh equlvalents at end of year 442,737 242,793 12- ADF INTERNATIONAL (UK) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024 Accounting policle6 Charlty inforrnation ADF InlernatlDnal (UK) is a prlvale company limited by guarantee Incorporated In England and Wales. The registered office is 11 Bressenden Place. London, SW1 E 58Y. 1.1 Accountlng Convention The financial 51aternents hava béen prepared in accordance with the charity's Memorandum & Articles of Association, Ihe Companies Act 2006 and "Accounting and Reporting by Charilles: Statement of Recommended Pr&lice applicable to charilps preparing their accounls in accordanoe with the Financial Reporting Standard applicable In the UK and Republi¢ of Ireland IFRS 102) (effectlve 1 January 20191" The ch8fily 15 a Publlc Benefit Entity as defined by FRS 102. The finandal statpm8nts are PTepar8d in sterling. which is the funGtlon81 currency of Ihg charlly. Monetary amounts in these financial 61atements are rounded lo th8 nearest £. The financial statements have been prepared under the historical cost convention. The principal accounting policles adopted are set out below. 1.2 Golng concern At the time of approving the financial statements. the Trustee5 have a reasonable expeGtalion that tha charity has adequate resources to continue In operational existence for the foreseeable future. Thus the Trustee5 continue to adopt the going concem basis of accounting in preparing the financial 8t8tements. 1.3 Charitablo funds Unrestricted funds are available for use at the discretion of thè Trustees in furtherance of their charitable objectives. All funds for the year ended 30 June 2024 and 2023 are unrestricted. It has not been deemed neces6ary to prepare a full funds note because of this. 1.4 Income Income18 racognised when the charlty Is legally entlded to it after any p8rfomiance condltions hav8 been met, the amounts can be measur8d reliably, and it is probable that incom8 will be received. Cash dongtions are recognised on f&CelPt. Other donations are recogni5ed once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to d￿atIOnS received under Grft Aid or deeds of covenant is recognised al th8 time of the donauon. Legacies a￿ recognised on recelpt or 0￿￿rwise If the Charity has been notifi&d of an impandlng dislrlbutlon. the amount is known, and receipt is expacted. If the amount is not known, the legacy is treated as a contingent asset. Income from other tradin9 activitie8 represents Incomg recelvable from actlvithes undertaken to generate funds for the charity. 11 includes income from the rental of property. The charity has taken the view Ihat it has only on8 charitable activity. namely the advancemenl of the Christian faith, and all incorne from donations. legaoes and charitable activities 1$ in respeGt of this one adivily, 13- ADF INTERNATIONAL {UK) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2024 Accountlng pollcios (Continued) 1.5 Expendlture Exp&nditure 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 bonefils will be required in sèttloment. and the amount of the obligatlon can bo measurad reliably. Expendllure Is classified by acllvity. The costs of each activlty are mad8 up of the total of direct costs and shared costs, Sncluding support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated dir8Ctly to that activity. Shared costs which contribute lo more than one activity and 8UPPOrt costs which ar8 not attributable lo a single activity are apportioned between those a¢tivSlles on a basi8 consistent with the use of resources. Central staff costs are allocated on the basls of lime spent, and depreciation charges are allocgled on the portion of the asset's use. Expendllure, including irrecover8ble VAT. is r8cogni6ed when It 1$ incurred or, if earlier. when a l&gal or consliuclive oblSgation for a payment arises provided that St is probable that 6ettlement will be required and the amount of the obllgatlon can be measured rellably. Expendituré on ra181ng fund8 comprlses the costs predomlnanlly In￿rred on fundraising activllles. The ChaTltl88 SORP requires charlties with income over £500,000 to allocat8 Costs tr) th8 various aclNilies und8rtak8n by the charfly. The nature of the work of the charity is considered to be so integrated that the core charitable activty costs are con81dered to be for the one activlty. Govemance costs, whlch are included In expenditure on charitable activlties but are IdentifEd separately in the notes to the accounts, Includes co815 associated with the independent examination of the financlal Statements, compllance with constitutional and statutory requirements and any other expenditure incurred on trie strategic management of the charlty. 1.6 Tanglblé flx8d assets Tangible fixed assets ara initially measured at cost and subsequently measured at cost or valuation, net of depredBtion and any 1rnp91rment1058es. Depreciation is f8cognised 60 as lo write off the c05t or valuation of assets less their residLbal valu85 over thelr U6efiJl Ilves on the following bases.. Leasehold improvements Fixtures and fitting5 Computers Straight line over 8 years Straight line over 8 year5 Slraight line over 3 years Th8 gain or loss arislng on the disposal of an ass&t is determlned as the dIfféffn￿ be￿een the sale proceeds and the carying value of the asset, and is recognised in the statement of finandal actlvllle3. 1.7 Cash and cash •quival•nts ash and cash equivalents include cash in hand. d8POSIt5 held at ￿11 with bank8. Oth81 short-t8rm fiquid investment8 Wlth original maturities of threg months or less, and bank overdrafts. Bank overdraft5 are shown within borrowings In current liabilities. 14- ADF INTERNATIONAL (UK) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2024 Accounting pollcies (Continued) 1.8 Flnancial instrumonts The charity ha5 ele¢led lo appty the provisions of Section 11 'Baslc Financial Instruments, and Seclion 12 'Other Flnancial Instruments Issues, of FRS 102 to all of its financial instruments. Financial Inslrum8nt$ are recognised in thè charlvs balance sheet when tha charity becomes party to the contractual provisions of the Instrument. Flnanclal assets and Ilabilllies are offset, with the net amounts presented in the finandal statements, when Ihere is a legally enforceable right to set off the recogni58d amounts and there is an intenlion to settle on net bas1$ or to rgallse Ihe asset and settle the Ilablllty simultaneously. Baslc Ilnancial assets Baslc financial assets, whlch include debtors and cash and bank balanc88, are Inltially measured at Iransaclion price including transaclion costs and a￿ subsequently carried at amortised cost using the effective Intere81 method unless the arrangement constilule5 a financing Iransaction, where the transaction Is measured at the present value of the fulure receipts discounted at a market rate of interest. Financial assets dassified as rec81V8ble wllhin one year are not amortised. Baslc flnancial Ilabilities Baslc ffinancial liabilities. includSng creditors and bank loans 8re initSalty recognlsed 8t Ifansaction price unless the arrangem8nt conslilutes a financing tran8aclion, where the debt instrument 1$ measured at the present value of the future payments discounted at a market rat8 of interest. Financial liabl1￿188 class1f￿d as payable wlthin one year are not amortlsed. Oebt Instruments ar8 subsequently carriad at amorti88d cost, using the 8ff8Ctlve intere6t rate method. Trade credilors are obligations to pay for goods or Services that have been acqulred in the ordinary cour8e of oparations from suppliers. Amounts payable are dassified as currant Ilabilitie$ if p8yment18 due wlthin one year or less. If not, Ihay are presonled a5 nonpcurrent 1Sabilities. Trade creditors are fecognised initially at transaction price and subsequently measured at amortised ¢osl uslng the effe¢tiv8 interest method. D•recognltlon of financial Ilabllltles Financlal liabilitles 8re derecognlsed wh8n Ihé charity'6 contractual obllgations expiTe or are discharged or cancelled. 1.9 Leas88 Leases are classified as finance lease$ whenever the terms of the lease Iransfer substantially all Ihe risks and rewards of ownership to the lessees. All other leases are dassified as operating leas85. As3et$ held under finance leases are recogn15ed as assels at the lower of the assets fair value at the date of Inception and the present value of the minirnum lease payments. The related Ilability is included in the balance sheet as a finance lease obligation. Lease pavments are Ireat8d as con515ting of capital and inter85t elements. The inteiest is charged to net incom81(expendilure) for the year so a5 to produce a constant periodic Tate of interest on the remaininq balance of the Ilabilily. 15- ADF INTERNATIONAL (UK) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2024 crfti¢al aGcountlng estimatss and judgements In Ihe applicalion of the charlly's accounting polldes, the Trustees are required to make judgements, estim8tes and assumptions about the carrylng amount of assets and liabllltle8 that are not readlly appaTent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered lo be relevant. Actual results may differ from the$8 eslimale$. Th8 estimates and underlying assumplions are reviewed on an ongoing basis. Revision6 lo accounting estlmale5 are recognlsed In the period In which the esllmate Is fevised whgre the revision 8flects only that period, or in the period of the revision and future periods where the revision affects both Current and future riod8. The Iruslg88 consldor thé rnost significant arEas of eslimale lo bo the depreaalion charged on tangible r￿ed asset5. The accountlng pollcles delailed in the noteB to the accounts de8crlbe the pollcles adopled for calculating depreciallon. These have b88n based on the a88essed useful economlc Ilves of the asset8 capitalised and charged 8ccordlngly. Donatlon• and1ogaGi•• Unrestrlctod Unregtrlctgd funds tunda 2024 2023 Donations and gifts 1,250.222 998.704 Donatlons and gifts Donations of cash and simil8r ADF 8UPPOrt Income tax recoverable 117,048 1,119,975 13,199 199.571 789,863 9,270 1,250,222 998,704 Income from other tradlng actlvfti•$ Unrestricted Unrestrfct•d funds funds 2024 2023 oft8 sublet and deposits 71,404 69.848 Raising fund$ Unrostricted Unrestricted funds fijnds 2024 2023 Malllng c08ts and other support liaison 9,031 12,394 9,031 12.394 16- ADF INTERNATIONAL (UK) NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 30 JUNE 2024 Expendltur• on charitable a¢tlvltles 2024 2023 Dlrect costs staff costs Depreclallon and impairment R8nL rates and office Lrtilities Communications Events 8nd tralning Adv8rtislng Dlrect costs Travel Advo¢acy Costs 729,920 22,460 161,662 40.224 5,800 41.716 357 53,205 575,860 20.087 149,149 38,582 40,297 51,674 1,100 43.238 25,142 1,055,344 945.129 Share of gupport and govornanc• co8ts18èè nots 71 Support Governance 54,929 7,980 33,075 2,520 1,118,253 980,724 Analyols by fund Unrestrlciod funds 1,118,253 980,724 Support cost• allocatsd to actlvlllo8 2024 2023 Office equipment and website Sundry expenses Legal fees A¢countlng cosis Insurance Govgmance cosls 8,912 18,783 17,387 9.791 8,600 13,557 5,116 5,802 7,980 2,520 62.909 35,595 Analysed between.. Charitable Activities 62,909 35,595 Governance costs include5 audit fees of £6,300 {2023- £6,000 in audit fees). ADF INTERNATIONAL (UK) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2024 Not movement In funds 2024 2023 Th8 net movernent in funds is stsled after chargingl(crediting)'. Fees p8yable for the audit of the ch8rty'S fflnanclal statements Depreaation of owned tangible fixed assets 6,300 22,460 20.087 Trustees During the year thg charity paid expenses totslling £Nil {2023'. Nil) whllst carrying out duties associated with being trusle8S. 10 Efflployee8 Tho average monthly number of 8mployees durlng the yéar wag.. 2024 Number 2023 Number Empl¢)ymont costs 2024 2023 Wages and Salarles Social securtly costs Other ponsion costs 642,699 78,206 9,015 508.13S 61,432 6,293 729,920 575.860 The nurnber of employees whose annual remuneration was more than £60.000 IB as follows.. 2024 Number 2023 Number £80,OLJJ- £70,000 £70,OQJ- £BO,000 £80,000- £90,000 £90.000- £100.000 £1QQ.QJO + Contribution5 toL81ing £3,30212023'. £2,641) were made to defined contribution ponslon $ch8mes on behalf of employees wh08e emoluments exceed £60,IXK). 11 Key management pfrrsonnel In aggregate key management received employment benefits totslling £115,30512023'. £158,606) 18 ADF INTERNATIONAL (UK) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2024 12 Taxation The charlly is exempl from tax on income and gains falling withln section 505 of th8 Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied lo its charitable objects. 13 Tanglble flxed a6sets L•l￿hold Flxturo4 and Improv•m•nl Ilttlng$ Comput•i• Totsl Cost At 1 July 2023 Addltions Dl$posal8 118.158 18,290 11,343 8,661 147,791 8.681 (1,456) (1,456) At 30 June 2024 118,158 18,834 20,004 154,996 D•preclatlon and lrnpalrmant Al 1 July 2023 Depreciation charged in the year 44,309 14,770 3,713 2.467 53.631 22,460 5,223 At30 June 2024 59,079 6,180 10,832 76,091 Carrying amount At 30 June 2024 59,079 10.654 9,172 78.905 At 30 June 2023 73,849 14,577 5.734 94,180 14 1)obtors 2024 2023 Amounts falllng duo wlthln gne yoar: Trade debtor8 Prepaid rant othgr debtors Prepaymonts and a￿[U¢d Income 22.437 42.616 16,346 29,157 19,126 42.616 11,365 31,144 110,556 104,251 15 Crfydltors: amount8 falling due wlthln one year 2024 2023 Other taxation and $Dcial security Trade credilors Ac¢wals and deferred income 2.281 11,309 49,854 23.117 43,655 63,424 66,772 19- ADF INTERNATIONAL (UK) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2024 IS Credltors: amounts falling due wlthSn one yèar (Continued Of the above. £35,160 (2023-. £35,160) relat8S to deferred income for rent irwoiced in advance. 16 Retlr•m•nt b•noflt 8chem•s 2024 2023 Dofinod Contrlbutlon schemés Charge to profit or1066 Sn raspect of dofined contrlbulion schemes 9.015 8.293 The charity operat85 a defined contribution pension stheme for all qualifying employees. The assets of the scheme are held separately frDm those of the charity In an independently admlnistered fund. 17 Opgrattng1oa¥? commltment• At the ￿portIng end date the charlly lunlil the next break dau5e and ignoring the potential effect of future rent reviews) had oulslanding commitments for future minlmum lease payment8 under a non-cancellable operatlng lease for rental buildings, which fall due a8 folows.. 2024 2023 Wthln one year 86￿een two and flva years 77,660 4,681 77,660 82,341 82,341 180.001 At the reporting end dete the total futur& mlnlmum sublease paym8nts expected to be r8C8lved under non- cancellable subleases was £82,341 (2023.. £160,001). During the year thé charity was chaffJ&d £77,660 (2023.. £77,660) for Its op8rallng leas8. 18 Pon$ion Contributlons During the year the charlty pald penslon contributions of £5,974 (2023.. £2,346) for defined contribution personal pension schemes. At the balan￿ sheet date pension contributions were owing totalllng £2.065 (2023: £3201 19 Relatèd party transaetlong There were no disdosable related party transactions other than slaled in the nole concerning Trustses during the ye8r (2023- none). -20- ADF INTERNATIONAL (UK) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2024 20 Funds Dufing the year the charity received and spent no amounts of restricted funds {2023: £Nil). The opening and closing balance of reslricled funds was £Nil and Iherefore al year end all assets and liabilities Of the charity wefft in respect of the general funds. In 2023 the opening and closing balance of restricted funds was £NII and therefore at 2023 year end all assets and Ilabilities of the charity were respect of the general funds. 21 Membern Eath member ofth8 company commits lo conlribute rflhe tharity is wound up an amount of£1. 2024 22 Cash genorat9d from oporatlong 2023 Surplus for the year 194,342 75,434 AdJu8tm¢nts for: Dépreclatbn and Impalrment of tangible fixed assèts 22,480 20,087 Mov¥Mn•rts In worklng capital: (Increase) in debtors (Decrease) in credltors (6,305) {3,348) 19.4471 (1,348} Cash gO￿rated from operntion8 207.149 84,726 23 Analy818 of changas In net fund8 The charlty had no malertal d8bt durfng thè year. -21