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2025-12-31-accounts

Company number: 10571501 Charity number: 1178168

CDAC Network Limited

Report and financial statements For the year ended 31 December 2025

CDAC Network Limited

Contents

For the year ended 31 December 2025

Reference and administrative information ...................................................................................... 1 Trustees’ annual report .................................................................................................................. 2 Independent auditor’s report ....................................................................................................... 25 Statement of financial activities (incorporating an income and expenditure account) ................... 29 Balance sheet ............................................................................................................................... 30 Statement of cash flows ................................................................................................................ 31 Notes to the financial statements ................................................................................................. 32

CDAC Network Limited

Reference and administrative information

For the year ended 31 December 2025

Company number 10571501 Country of incorporation United Kingdom Charity number 1178168 Country of registration England & Wales

Registered office and operational address Sayer Vincent, 110 Golden Lane, London, EC1Y 0TG

Directors The directors under company law, who served during the year and up to the date of this report were as follows:

Geoff Loane Chair to 21 September 2025 Richard Lace Acting Chair from 22 September 2025 Roseanna Parkyn Resigned 13 May 2026 Roslyn Kratochvil Moore Appointed 13 May 2026 Samia Qumri Appointed 8 June 2026 Key management Helen McElhinney Executive Director Personnel Bankers NatWest 94 Moorgate London EC2M 6UR Solicitors A&O Shearman 9 Appold Street London EC2A 2AP Auditor Sayer Vincent LLP Chartered Accountants and Statutory Auditor 110 Golden Lane LONDON EC1Y 0TG

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CDAC Network Limited

Trustees’ annual report

For the year ended 31 December 2025

The directors present their report and the audited financial statements for the year ended 31 December 2025.

Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the memorandum and articles of association, the requirements of a directors’ report as required under company law, and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.

Objectives and activities

Purposes and aims

CDAC Network is the global alliance committed to ensuring people can access safe, trustworthy information during crises. Our network brings together UN agencies, the Red Cross/Red Crescent Movement, local and international NGOs, media development and specialist communications entities. Together, we are committed to putting the power in humanitarian and development decision-making back in the hands of communities.

The charity’s main activities are:

  1. Advocating for a humanitarian sector prioritising community engagement and participation.

  2. Working to safeguard information as a form of aid, particularly in the context of evolving digital ecosystems and the rise of information disorder.

  3. Advocating for responsible and ethical development of AI and its deployment within the humanitarian sector.

The directors have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning its future activities. In particular, the directors consider how planned activities will contribute to the aims and objectives that have been set.

Foreword

It is my privilege to present the CDAC Network’s Annual Report for 2025, a year that tested the resilience of the humanitarian sector in ways few could have fully anticipated, and in which CDAC's work proved more necessary, and more urgent, than ever.

It will be remembered as a year of systemic rupture for the international humanitarian order – one that represents not a temporary setback but a generational shift. The decision by the United States administration to dismantle its foreign aid architecture sent shockwaves far beyond Washington. Other significant donors moved swiftly in the same direction, citing national security or domestic priorities, leaving a devastating gap. For CDAC and our members, this was not an abstract policy shift: it meant cancelled projects, reduced capacity and difficult decisions about what could be

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sustained. Multilateralism came under acute strain, and the sector was forced to confront uncomfortable questions about its own resilience and future direction.

At the same time, the global information environment continued to distort and fracture. AI-fuelled disinformation, manipulated narratives and coordinated information operations shaped conflicts, undermined trust in aid systems and left communities navigating fragmented and contested information landscapes at precisely the moments when reliable information is most critical.

Throughout all of this, the people who depend on humanitarian aid had no say in what was happening to them. Over generations, the international community had built systems and created expectations that communities came to rely on as life-sustaining. Those systems were dismantled almost overnight, without warning and without alternatives. Record numbers of people affected by conflict, displacement and climate-driven crises found themselves not only facing worsening conditions but also navigating an enfeebled aid system in which access to safe, reliable information has never been more critical – or more endangered.

It was against this backdrop that CDAC’s strategy refresh – initiated in 2024 as a proactive midterm review – was completed. In some ways its timing was serendipitous: the refresh was already underway before the US funding decisions, though the final round of inputs sense-checked our direction against the new reality. The refreshed strategy sharpens our focus around three aims that are, I believe, precisely right for this moment: ensuring that communities affected by crisis can meaningfully influence decisions about aid; safeguarding information as aid; and promoting participation and community engagement in safe and ethical AI.

In this global context, CDAC's mission – to ensure that communities in crisis can access trustworthy information and participate meaningfully in decisions that affect them – is not a peripheral concern. It is foundational. As our member Stella Suge, Executive Director of FilmAid Kenya, said at the opening of the Humanitarian Networks and Partnerships Weeks in 2025: ‘Access to information is not a privilege but fundamentally lifesaving in humanitarian settings – as essential as food, water, and shelter.’

Our work in Sudan exemplifies both the scale of the challenge and the quality of CDAC’s response. Sudan remains one of the world’s most acute humanitarian crises, and one in which the information environment is itself a battleground. This year, CDAC deepened its engagement with Sudanese Emergency Response Rooms and mutual aid networks: the grassroots actors who are at the frontlines of supporting communities cut off from formal aid. Through the Local Lifelines project, we worked to strengthen information flows between local, diaspora and international responders. Through our FCDO-commissioned research, we documented how weaponised online narratives are shaping the crisis and undermining humanitarian objectives. And through our innovative pilot with technical partner Valent, we began the serious work of understanding AIfuelled disinformation networks that are actively harming communities and responders. Critically, the methodology and analysis developed through this pilot will be shared openly, so that our

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members working in Sudan and beyond can apply these lessons without having to replicate years of groundwork.

The question of AI loomed large over the humanitarian sector in 2025, and rightly so. AI offers genuine promise for humanitarian response, but only if it is designed and deployed with accountability to and participation of affected communities at its core. CDAC’s SAFE AI project – launched formally this year in collaboration with The Alan Turing Institute and Humanitarian AI Advisory and with support from FCDO – is a significant contribution to ensuring the humanitarian sector gets this right. The project will result in a practical decision-making framework that any humanitarian organisation can use to assess whether, when and how to adopt AI tools – with the voices and interests of affected communities built in from the start. It will be available to use from spring 2026.

Weaving these two strands together – information integrity and SAFE AI – is a coherent and urgent vision: that communities in crisis must be active participants in the information environments that shape their lives, and that the systems designed to help them must be accountable to them. Both programmes have also generated tools, analysis and learning that members can draw on directly in their own work – so that the Network’s investment translates into practical value for the organisations on the frontlines of response.

That is what CDAC exists to do, and what our refreshed strategy commits us to pursuing with renewed focus in the years ahead.

I want to close by acknowledging the dedication and professionalism of the CDAC Secretariat throughout a challenging year. I also want to thank our members, partners and supporters who have continued to invest in the Network’s mission at a time when every resource allocation represents a hard choice.

Geoff Loane

Director of CDAC Network Limited and former Chair, CDAC Board of Trustees

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Achievements and performance

Our work this year was guided by the strategic aims of our 2022–2027 Strategy and informed by the strategy refresh for 2025-27:

  1. A humanitarian sector prioritising community engagement and participation. This includes moving beyond traditional accountability frameworks and recognising that communities possess the capacity and knowledge to shape humanitarian responses actively. CDAC continues to work to champion a shift towards approaches that empower communities to communicate their needs, access information, and participate in decision-making processes.

  2. Raising attention to the impact of harmful information in crises. CDAC works to safeguard information as a form of aid, particularly in the context of evolving digital ecosystems and the rise of information disorder. This involves addressing the impact of harmful information on communities directly and on aid actors, promoting freedom of expression, new capabilities and tools to navigate the information domain in crises.

  3. Looking towards the development and deployment of responsible AI in humanitarian settings: Advocating for community sovereignty and meaningful consent in using AI-enabled solutions, as well as supporting research and analysis to understand the impact of technologies on communities affected by crises. CDAC is working to ensure that AI technologies enhance, rather than diminish, community agency and participation in humanitarian action. It is also advocating for responsible data practices, prioritising data security, protection, and access to generate opportunities and manage risks effectively.

Strategic aim 1: A humanitarian sector prioritising community engagement and participation

An aid sector that prioritises communication, community engagement, participation and accountability underpins CDAC Network’s vision of a world where communities affected by crisis can meaningfully influence decisions about aid. Across 2025, the Network made significant strides in advancing this agenda – from building capacity at the country level to shaping global policy frameworks. Our work spanned training and knowledge-sharing, active engagement in crisisaffected contexts, and leadership in sector-wide advocacy at the highest levels.

Capacity strengthening

Building skills and systems for communication, community engagement and accountability (CCEA) remained a central pillar of our work in 2025. We delivered in-person CCEA capacitystrengthening training in Lebanon and Uganda, working with local and national actors – as well as engaging with Humanitarian Coordinators and other key stakeholders – to bolster engagement with affected communities.

This work built on a structured review of CDAC’s training offer, informed by a group of trainers from the Expert Pool convened as part of the mid-term strategy review process. Their insights fed

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into a comprehensive update to the CCEA training materials, including a refreshed harmful information section, reflecting the growing importance of information integrity in humanitarian response.

Dedicated training materials developed by CDAC’s Information Integrity Lead were piloted with Sudanese Emergency Response Room (ERR) teams at a workshop in Kampala, and our refreshed online training platform hosted the International Organization for Migration (IOM)’s Accountability to Affected People (AAP) training.

Cross-member learning and knowledge exchange

CDAC continued to facilitate rich cross-member learning throughout 2025. A series of Member Spotlight webinars gave members the opportunity to share and learn from each other’s practice, including sessions with Talk to Loop, IOM and Norwegian Refugee Council (NRC). These sessions consistently demonstrated the depth of expertise within the CDAC membership and reinforced the value of peer learning.

Global advocacy and sector engagement

CDAC maintained an active and influential presence in global humanitarian policy spaces throughout the year. We continued our engagement with the United Nations Office for the Coordination of Humanitarian Affairs (OCHA) Global AAP Working Group and participated in the Inter-Agency Standing Committee (IASC) AAP Working Group, contributing to a joint advocacy statement released in October.

We took on a co-leadership role in the Grand Bargain Sub Working Group on Designing Participation at Scale, co-chaired together with CDAC member FilmAid Kenya. Monthly Communities of Practice launched in September and will culminate in an advocacy brief to be shared through IASC structures as part of the wider sector consultation on the United Nations (UN)’s Humanitarian Reset – positioning CDAC and its members at the heart of efforts to redefine participation.

Externally, CDAC represented the sector and contributed expertise across a wide range of forums, including:

OCHA’s Humanitarian Networks and Partnerships Weeks (HNPW) was a major focus of activity. CDAC deliberately expanded and diversified its HNPW programme to include:

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Country-level work

Sudan

Sudan was a major focus of CDAC's country-level work in 2025, with several interconnected strands of activity – training, research, advocacy and practical tools for frontline actors – spanning our three strategic aims.

The UNICEF-funded project Local Lifelines: strengthening information flows in the Sudan response ran throughout the year, working to bridge participation barriers between the international humanitarian system, national responders and mutual aid networks, and to elevate local and diaspora voices within strategic-level discussions on information integrity. Key outputs included:

Alongside this programme work, CDAC produced a Digital security and hygiene tipsheet in English and Arabic to help frontline community actors protect themselves in an increasingly hostile digital environment. This was in direct response to a practical need identified through our engagement with Sudanese mutual aid groups and ERRs.

Lebanon

In Lebanon, CDAC engaged with the Humanitarian Coordinator and key stakeholders throughout the year, as well as delivering training to local NGO leaders. A bilingual report summarising this work – available in English and Arabic – is forthcoming. We also worked with CDAC members NRC and Save the Children, as well as local Lebanese development actors Shift and Adyan, to examine how harmful information impacts humanitarian needs among crisis-affected communities – more details of which to come in the next chapter.

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Myanmar

CDAC’s engagement in Myanmar began with an emergency response following the

Thailand/Myanmar earthquake in late March. At the request of members, CDAC moved quickly, convening three rapid crisis calls within the first two weeks of the response:

Key messages promoting communication through trusted channels were circulated to response actors, alongside CDAC’s video explainer on communication as aid in Burmese. Bilateral consultations followed with OCHA, World Food Programme (WFP), the Global ETC Working Group, international NGOs and local media development actors, in which CDAC advocated for the Network’s priority concerns.

Strategic aim 2: Safeguarding information as life-saving aid and challenging harmful information

In 2025, CDAC Network deepened its commitment to tackling harmful information as a critical humanitarian issue in its own right. Across our Community of Practice, country-level programming, research and external engagement, we worked to strengthen both the evidence base and the practical capacity of the sector to recognise and respond to information threats.

Community of Practice on Harmful Information

Our Community of Practice on Harmful Information remained a vital convening space throughout 2025, bringing together members, regional experts, practitioners and thought leaders for regular sessions that combined knowledge exchange with hands-on engagement. Highlights across the year included:

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To strengthen engagement between Community of Practice calls, we distributed a member survey, the results of which led to the creation of CDAC’s Information Integrity LinkedIn Group. This enables real-time, peer-to-peer knowledge exchange without adding to email volume or requiring additional formal convenings, and has increased network visibility.

The first quarter also saw CDAC and OCHA continue a pilot initiative – launched in late 2024 – to facilitate operational-level discussion on harmful information, its impact on aid operations, and communities’ access to the information they need. Following pilot calls on Sudan and Yemen, a further call on Lebanon was co-hosted.

Research, publications and policy development

2025 was a significant year for CDAC's research and knowledge output on harmful information. Highlights included:

Country-level work

Sudan

Building on earlier phases of work, CDAC's engagement on harmful information in Sudan intensified throughout 2025. The FCDO-commissioned study of information threats to humanitarian objectives and community voice concluded, supported by Secretariat activities in Kampala with Sudanese ERRs and in Nairobi with the Sudan international community.

CDAC also collaborated with Crisis Action on a joint global call in April focused on Sudan, covering both advocacy and harmful information. The call effectively leveraged both networks to draw large numbers and generate productive discussion.

In the second half of the year, CDAC connected its technical partner and new Network member Valent with its network of Sudanese mutual aid groups and NGOs as part of a new project that brings our focus on harmful information together with AI in Sudan (more details in next chapter). Key activities included:

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Ukraine

CDAC convened Ukrainian civil society groups for a regional consultation on information in crisis, examining the experiences of community across both government- and Russian-controlled areas of Ukraine. The dialogue was organised for CDAC by the Ukrainian foundation SpivDiia via the Civic Rights Alliance.

Lebanon

We undertook community consultations on harmful information as part of our H2H Networkfunded Lebanon project, with findings subsequently informing the research report and presented to the Humanitarian Advisory Group. The project explored how harmful information impacts crisis-affected communities, influences trust in humanitarian action and affects aid actors’ operational effectiveness.

Myanmar

CDAC’s work in Myanmar expanded significantly in 2025, anchored by H2H funding to address information gaps among earthquake-affected communities, with a focus on bridging local media to the humanitarian sector. Despite communities reporting insufficient information to organise recovery efforts, there remains little interaction between humanitarians and media – a gap this project directly sought to address. Key activities included:

External engagement and representation

CDAC’s expertise in information integrity was in high demand externally throughout 2025. Engagement spanned global policy forums, academic conferences and specialist events:

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Strategic aim 3: Promoting participation and community engagement in safe and ethical AI

Artificial intelligence is reshaping the humanitarian sector at speed, and CDAC Network is determined that this transformation does not leave affected communities further behind. In 2025, we significantly scaled our work on participatory and ethical AI, moving from agenda-setting to concrete product development, sector convening and high-level policy influence. Through our flagship SAFE AI project, our Community of Practice, and a growing programme of external engagement, CDAC made the case – at every level – that communities must be active participants in the design and governance of AI systems that affect their lives.

SAFE AI

The SAFE AI project – Standards and Assurance Framework for Ethical AI – was the centrepiece of CDAC's work towards this strategic aim in 2025. Funded by FCDO and delivered in partnership with The Alan Turing Institute and Humanitarian AI Advisory, SAFE AI will develop a practical and useable foundational decision architecture for enabling responsible AI in humanitarian action.

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SAFE AI formally launched in February 2025. The early part of the year was spent building the foundations: an inception meeting and launch roundtable, an initial virtual Community of Practice for members, a Geneva evening reception with Swiss and UK support, and an HNPW panel to gather stakeholder inputs. Significant Secretariat effort also went into redesigning the workplan and results framework in response to the impact of US aid cuts on the sector. From that base, the project moved quickly across the rest of the year:

Strengthening Sudan’s information environment with AI

In July, CDAC launched an ambitious new project addressing the growing threat of AI-fuelled disinformation networks in Sudan. With funding from FCDO through the Cash Consortium of Sudan, the project brings together CDAC's technical partner Valent, a network of Sudanese mutual aid groups and NGOs, and international humanitarian actors operating in Sudan.

The project will train AI models to detect inauthentic network behaviour online, analyse narratives and monitor their impact, spotting threats humans might miss. Responders in Sudan will then receive up-to-date analysis to inform decision-making and develop counter-content strategies when harmful information emerges.

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Key milestones in 2025 included:

This project represents a significant step forward in CDAC's approach to information integrity, connecting cutting-edge technical expertise with the lived experience of communities on the ground.

Community of Practice on Participatory AI

CDAC’s Community of Practice on Participatory AI continued to grow in both reach and ambition throughout 2025, providing a regular space for members and the wider sector to engage critically with the opportunities and risks that AI presents for affected communities. Sessions held during the year included:

These sessions reflected CDAC's commitment to convening across organisational boundaries, ensuring that perspectives from small local actors, large NGOs, and specialist practitioners all inform the emerging norms around AI in humanitarian contexts.

External engagement, advocacy and representation

2025 saw CDAC engage in an extensive programme of external representation to take CDAC’s message on participatory and ethical AI into new spaces – from global tech summits to specialist sector conferences.

Ahead of the IASC Principals meeting in October, CDAC's AI Lead secured and delivered an intervention at the Global Protection Cluster, followed by a written submission to the Principals on the importance of responsible AI use in the humanitarian sector. The submission received positive online engagement, including from the ERC – a signal that CDAC's position is gaining traction at the most senior levels of the international system.

CDAC’s thought leadership on participatory AI was reinforced by a growing body of published work. Notably, the SAFE AI team contributed an article to The New Humanitarian – Beware the AI efficiency messiah – making the case for a people-centred approach to AI adoption and cautioning against the uncritical pursuit of efficiency at the expense of accountability to communities.

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The Community Intelligence e-learning course, developed in partnership with Nesta, continued to attract consistent traffic throughout the year, providing accessible entry points for practitioners seeking to understand participatory approaches to data and AI.

Beyond formal policy channels, CDAC's AI Lead and colleagues made CDAC's voice heard across a wide range of events:

Throughout the year, CDAC also maintained dialogue and alignment with key actors shaping the AI and digital rights landscape, including various donors, Access Now, Connected by Data, UK Humanitarian Innovation Hub (UKHIH) and NetHope. This relationship-building work ensures that CDAC’s perspective on participatory AI continues to inform the policies and programmes of the organisations best positioned to shift practice at scale.

Implementation insights and member engagement

The strength of CDAC Network’s programmatic work rests on the health and vitality of the Network itself. In 2025, the Secretariat invested significantly in member services, network growth and communications – deepening relationships with existing members, welcoming new ones and ensuring that CDAC’s messages reached the audiences best placed to act on them.

Member engagement & services

Growing and supporting the membership

Membership of CDAC Network continued to grow in 2025, with five new applications received across the year: the Global Forum for Media Development, Humanitarian Assistance & Disaster Relief Institute (HADRI), Relief Applications, the University of Western Sydney and Valent. Several of these – notably Valent – became active contributors to CDAC’s programmatic work within the year, an example of the practical engagement the Network offers its members.

By the end of 2025, CDAC had also become a member of the Global Forum for Media Development – a reciprocal relationship that reflects CDAC’s advocacy for growing alignment between the humanitarian and media development sectors.

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CDAC’s Expert Pool expanded to 108 members over the course of the year, with nine new experts joining – five women and four men, eight of whom are from the Global Majority. This sustained growth in the Pool strengthens CDAC’s capacity to connect members with specialist knowledge and to ground its outputs in diverse, contextually informed expertise.

The Membership and Delivery Lead provided ongoing bilateral support to members throughout the year, covering convening, training and resource dissemination. Bilateral interactions also continued with members evaluating their position within the Network, largely owing to resource constraints, while the Secretariat simultaneously continued to attract new membership enquiries.

Critically, we hosted three member meetings exploring the impacts of the US administration cuts in international aid in the early months of the year. These took place with members and experts, looking at: 1) impacts for CCEA and the Network; 2) impacts on new technologies and data; and 3) impacts on information and communication environments in crises. These well-attended sessions sought to offer timely, practical analysis for members navigating the implications of shifting donor landscapes.

Strategy refresh

The CDAC Network strategy refresh, initiated in 2024, was reviewed and completed, with a final round of inputs following the early 2025 USAID cuts to sense-check proposals against the new funding dynamics. Mindful of the need to reflect this fast-evolving environment, the refresh was finalised with a focus on updating governance arrangements and the risk register for closer monitoring of near-term uncertainty.

Annual General Assembly and Public Forum

The Annual General Assembly (AGA) and Public Forum were the highlights of CDAC’s convening calendar in 2025, and both were delivered successfully by the whole Secretariat team alongside broader partners, members and Board. DW Akademie was an outstanding host in Bonn, and the decision to co-host the Public Forum with the German Forum for Media Development (FOME) and Fondation Hirondelle proved a success, bringing two distinct but complementary constituencies together in a way that felt fresh, productive and generative of future partnership.

The theme for the Public Forum was ‘Information in crisis’, giving us the opportunity to explore all three of CDAC’s strategic priorities in depth. These were anchored by a pre-event framing paper that set out a shared vision for how the media development and humanitarian sectors could collaborate more effectively to tackle the information challenges faced by communities – culminating in a ‘call to action’ that gave the event tangible forward momentum. Three panel discussions are available to watch back, with dissemination of social media-friendly clips continuing into 2026.

The AGA itself brought together CDAC members, Secretariat staff and the Board for a membersonly day of discussion. Approximately half of CDAC’s membership attended – a strong showing given the significant operational pressures both sectors continue to face, including a travel ban that prevented UN colleagues from participating. Discussions ranged across specific crisis contexts

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— including Gaza and Sudan — and cross-cutting themes of trust, communities, harmful information, and AI.

The final day included a structured membership consultation, which provided important guidance for CDAC’s direction in 2026. The consultation revealed that approximately one in three members are uncertain of their ability to pay membership fees in the coming year – a reflection of the wider funding pressures affecting the sector. At the same time, members expressed a clear and continued demand for the Network to lead on the issues it champions. A summary consultation paper was circulated by the interim Executive Director, for member review by 19 January 2026.

A further dimension to the week was the FOME Symposium, held the day before the Public Forum. This provided additional opportunities to share CDAC’s work and vision with a wider audience, and to explore potential funding partnerships.

Digital and communications

Website and digital presence

CDAC’s website was updated throughout the year to reflect new strategic priorities and outputs. Key additions included the new CDAC Network Strategy, the SAFE AI project, and resources related to Sudan and Myanmar. Ahead of the Public Forum, the site was updated with event registration and programme information, the framing paper and a ‘Road to Bonn’ blog series.

On YouTube, our HNPW playlist achieved strong view counts, with content on AI topics proving particularly popular – reflecting the growing appetite across the sector for guidance on these emerging issues.

A new podcast series was piloted post-HNPW, with all our panels made available as episodes. Interviews for a dedicated harmful information podcast series were completed, with final edits and production ongoing.

Social media and content strategy

LinkedIn was prioritised as the primary social media channel, with engagement growing steadily across the year, supported by a proactive content strategy for Communities of Practice and the launch of a dedicated Information Integrity LinkedIn Group. The group attracted 30 influential stakeholders within its first few days, demonstrating strong demand for a focused peer network on this topic.

Communications activity throughout the year was consistently aligned with CDAC's strategic priorities and flagship assets. Highlights included engagement in support of the SAFE AI project, Sudan disinformation research and the Myanmar programme. To end the year, livestreaming and social media activity during the Public Forum brought the week’s discussions to a much wider audience, ensuring CDAC’s messages resonated well beyond the room.

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Publications and editorial

The Secretariat supported a strong programme of editorial output in 2025. Ahead of the Public Forum, three blogs were published in partnership with the co-organising organisations, each making the case for closer collaboration between the humanitarian and media development sectors:

Abdul Monim El Jak’s Sudan report – Evolving dynamics of the Sudan conflict: implications for humanitarians and civil society' – was published in both English and Arabic and was picked up by regional media, extending its reach to audiences directly affected by the crisis. This report was later complimented by Sudan’s information war: how weaponised online narratives shape the humanitarian crisis and response, which brought together the findings from our Local Lifelines project and harmful information workstream.

We published two snapshot reports on the information environment in Myanmar post-earthquake in August and November – practical guidance aimed squarely at humanitarian practitioners operating in-country – as well as analysis of the impact of harmful information on humanitarian needs and response in Lebanon.

Our focus on AI and the digital information environment also led to the publication of several short, actionable products in the form of factsheets, tipsheets and how-to notes. Topics included Co-design vs. user-centred design for AI solutions, Co-designing AI solutions with crisis-affected communities, Digital security and hygiene and Joining online sessions safely.

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Financial review

CDAC Network Ltd’s total income for 2025 was £975,210 (2024: £504,714) with a total expenditure of £963,795 (2024: £450,884). Income from Charitable activities was £975,210 (2024: £504,714); £150,164 from Member contributions, £78,842 from Danish Refugee Council under the H2H Fund Mechanism, £46,925 from Deutsche Welle Akademie, £139,026 from the UK’s FCDO, £308,750 from Mercy Corps Europe, £3,000 from Nesta and £248,503 from UNICEF.

CDAC Network Limited ended 2025 with total funds of £278,965 (2024: £267,550); £264,286 unrestricted (from Membership) and £14,679 restricted (from Charitable activities’ funders).

Principal risks and uncertainties

Charity Auditors Sayer Vincent were re-engaged in 2025 to perform the Audit for the accounting period ended 31 December 2025.

The risks assessed by CDAC Network in the Risk Register include the following: Financial, Membership, Network functioning, Operational, Environmental, Safeguarding and Duty of Care, Governance, other External Forces (e.g. Pandemics, Fraud and Cyber Security) and the impact from the demise of USAID and wider shifts in foreign policy.

No other principal risks or uncertainties are reported at 31 December 2025.

Reserves policy and going concern

The directors have adopted a minimum reserves policy which states that reserves are always maintained to cover all liabilities including staff notice and redundancy payments and any other contract liabilities, understanding that liability amounts will vary over time. The amount required to meet the reserves policy at 31 December 2025 is £50,458.

Noting the turbulence in the sector and the uncertainties around funding, the directors agreed to hold reserves in 2025 which exceeded the policy requirement and were higher than in previous years. The closing unrestricted reserves of the company at 31 December 2025 are reported as £264,286.

The directors are actively monitoring the financial situation. At the time of approval, the charity is awaiting the outcome of new funding bids for the 2026 financial year which would enable it to continue operations at a similar scale. The trustees have assessed the situation should new funding bids not be successful. They have concluded that through a combination of existing reserves and cost savings this will enable the charity to continue at a lower scale for the next 12 months.

As a consequence, the trustees do not consider there to be any material uncertainties about the company's ability to continue as a going concern in the coming year.

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The reserves policy will be reviewed again in 2026.

The directors do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period.

Fundraising

CDAC Network Ltd raises funds through membership income and through grant income from Institutional funders such as Government and UN agencies and International Non-GovernmentalOrganisations. During the year 2025, CDAC Network Ltd has not undertaken material levels of fundraising activities and has not received any complaints in this regard.

Plans for the future

The world in which CDAC Network operates has changed profoundly, and 2025 has made that change impossible to ignore. The contraction of global foreign aid, the fragmentation of multilateral systems and the rapid pace of technological disruption have together created a humanitarian landscape that is more demanding, more contested and more uncertain than at any point in recent memory. CDAC has sought throughout this year to face that reality honestly, remaining a responsive, collaborative partner to its members while continuing to make the case, in every forum available to it, for communities in crisis to be heard, respected and considered key decision-makers in humanitarian response.

That work has never been more necessary. And the evidence from 2025 – the strength of member engagement, the quality of the SAFE AI and Sudan programmes, the reach of our convening, the credibility of our voice in global policy spaces – demonstrates that CDAC’s model remains distinctive, valued and relevant.

CDAC enters 2026 with strong credibility and genuine demand from members and partners. It also enters 2026 with limited financial resilience, in a sector facing structural funding contraction that shows no immediate signs of reversing. The Board and Secretariat’s view is that the Network’s greatest risk is not a lack of ambition but the danger of over-extension: attempting to sustain too broad a portfolio with insufficient resources. Clear prioritisation is therefore essential. So too is shared leadership: working with members to identify where the Network adds most value and where others are better placed to carry work forward. A foundation paper shared with the Board in late 2025 will guide these strategic choices in 2026.

Immediate priorities

In the near term, CDAC’s focus is on completing and consolidating the work already underway and ensuring its flagship outputs reach the audiences best placed to act on them.

19

CDAC Network Limited

Trustees’ annual report

For the year ended 31 December 2025

The pilot phase of our Sudan harmful information work concludes in 2026 with four final outputs:

These outputs will be disseminated through CDAC’s Sudan networks, CoPs and coordination mechanisms, and will form the evidential foundation for the next phase of the work. Subject to funding, the next phase of the programme would represent a significant step forward: moving from pilot to embedded infrastructure. The proposed model is straightforward: Valent detects, CDAC interprets, the system responds. Running through all three components is a community-inthe-loop approach, with local actors contributing at every stage.

The SAFE AI decision architecture will be formally launched in collaboration with FCDO in spring 2026. The launch will be accompanied by a series of user journeys – practical illustrations of how the framework can be applied by actors across the system, from community-based responders to international donors. The goal is to make the framework genuinely usable, not just conceptually sound. Beyond the launch, CDAC is exploring an interactive online version of the framework for Phase 2 – subject to funding, a development that would significantly extend SAFE AI’s reach and accessibility.

Prior to launch, the SAFE AI concept will be continuously trialled at industry conferences (planned for PAIRS, RightsCon 2026 which was subsequently cancelled), where CDAC’s ‘community in the loop’ approach to participatory AI has already generated strong interest and opened doors to new partnerships.

Underlying both programmes is a unified vision that connects information integrity, participatory AI and community voice into a single integrated offer. The Sudan programme demonstrates what community-in-the-loop looks like in the most challenging of operating environments. SAFE AI provides the framework for embedding that approach across the humanitarian sector. And CDAC’s convening power – through its CoPs, its membership and its presence in global policy spaces – is the mechanism through which both can influence practice at scale. In 2026, CDAC will work to articulate and communicate that integrated vision more explicitly, as both a programmatic direction and a proposition to funders.

Communities in crisis are increasingly isolated from the centres of power. Participation and community engagement remain critically under-resourced. The information environment in crisis

20

CDAC Network Limited

Trustees’ annual report

For the year ended 31 December 2025

settings is more dangerous than ever. And AI is being deployed at scale in humanitarian contexts without the accountability frameworks needed to ensure it serves, rather than sidelines, affected people.

CDAC’s vision – of a humanitarian system that genuinely listens to, empowers and is accountable to the communities it serves – is more relevant and urgent than it has ever been. The path to realising it in 2026 and beyond will require courage, collaboration and difficult choices. We are committed to making them well.

Structure, governance and management

The organisation is a charitable company limited by guarantee, incorporated on 18 January 2017 and registered as a charity on 30 April 2018.

The company was established under a memorandum of association which established the objects and powers of the charitable company and is governed under its articles of association.

All directors ordinarily give their time voluntarily and receive no benefits from the charity. Extraordinarily in 2025 one director provided interim management services to the charity between 22 September 2025 and 5 January 2026 acting for the Executive Director during their emergency leave of absence. These interim management services were provided on a paid consultancy basis.

Any expenses reclaimed from the charity are set out in note 5 to the accounts.

Appointment of trustees

The Board Protocol Document details the process for appointment of trustees.

In summary, when a new or replacement trustee is required, the Board of Trustees, via the secretariat, will issue a call via email to Full and Affiliate Members for the nomination of candidates.

The Board of Trustees delegates to the Membership and Nomination Committee responsibility for soliciting, reviewing and verifying nominations for appointment; overseeing the appointment process; and reporting on the outcome of the appointment process.

Trustee induction and training

New Trustees are provided with an Induction from the Executive Director, current Board member and/or Chair of the Board where an overview of the charity is provided and the Quality Management Policy & Procedure is introduced along with the suite of policies listed therein.

New Trustees are required to sign the charity’s code of conduct and a declaration of interests as well as completing other due diligence procedures.

21

CDAC Network Limited

Trustees’ annual report

For the year ended 31 December 2025

Related parties and relationships with other organisations

In the year 2024 there were no related parties identified. There was a relationship with the following member organisations during the year.

CDAC members in 2025

22

CDAC Network Limited

Trustees’ annual report

For the year ended 31 December 2025

Statement of responsibilities of the directors

The directors are responsible for preparing the directors’ annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the directors to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the directors are required to:

The directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the directors are aware:

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

23

CDAC Network Limited

Trustees’ annual report

For the year ended 31 December 2025

Members of the charitable company guarantee to contribute an amount not exceeding £1 to the assets of the charity in the event of winding up. The total number of such guarantees at 31 December 2025 was 3 (2024: 3). The directors are members of the charitable company but this entitles them only to voting rights. The directors have no beneficial interest in the charitable company.

CDAC Board of Trustees

All Trustees have equal decision-making and voting powers at meetings of the Board of Trustees.

Auditor

Sayer Vincent LLP was re-appointed as the charitable company's auditor during the year and has expressed its willingness to continue in that capacity.

The directors’ annual report has been prepared in accordance with the special provisions applicable to companies subject to the small companies' regime.

The directors annual report has been approved by the directors on 17 July 2026 and signed on their behalf by

Richard Lace

Director of CDAC Network Limited and Acting Chair of CDAC Board of Trustees

24

Independent auditor’s report

To the members of

CDAC Network Limited

Opinion

We have audited the financial statements of CDAC Network Limited (the ‘charitable company’) for the year ended 31 December 2025 which comprise the statement of financial activities, balance sheet, statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

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 Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’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 CDAC Network Limited'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.

25

Independent auditor’s report

To the members of

CDAC Network Limited

Other Information

The other information comprises the information included in the trustees’ annual report other than the financial statements and our auditor’s 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.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees’ annual report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

26

Independent auditor’s report

To the members of

CDAC Network Limited

Responsibilities of trustees

As explained more fully in the statement of trustees’ responsibilities set out in the trustees’ annual report, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they 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 charitable company’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 charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

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 auditor’s 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 are set out below.

Capability of the audit in detecting irregularities

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, our procedures included the following:

27

Independent auditor’s report

To the members of

CDAC Network Limited

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.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Use of our report

This report is made solely to the charitable company's members as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditor’s 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 charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Jonathan Orchard (Senior statutory auditor)

23 July 2026

for and on behalf of Sayer Vincent LLP, Statutory Auditor 110 Golden Lane, LONDON, EC1Y 0TG

28

CDAC Network Limited

Statement of financial activities (incorporating an income and expenditure account)

For the year ended 31 December 2025

Note
Income from:
2
2
2
2
FCDO
2
Mercy
2
2
3
3
3
3
3
3
3
Reconciliation of funds:
Net movement in funds
UNDP - PNG
Member Initiatives
Membership
Nesta
Total funds brought forward
Net (expenditure)/ income for the year
Transfers between funds
Total expenditure
Charitable activities
H2H
Mercy Corps
Total funds carried forward
Charitable activities
Member Initiatives
Total income
Expenditure on:
H2H
Membership
Nesta
UNDP - PNG
FCDO
Unrestricted
£
150,164
-
-
-
-
-
-
Restricted
£
-
3,000
78,842
-
139,026
308,750
295,428
2025
Total
£
150,164
3,000
78,842
-
139,026
308,750
295,428
975,210
103,830
7,446
123,724
-
149,218
268,592
310,985
963,795
11,415
-
11,415
267,550
278,965
Unrestricted
£
147,000
-
-
-
-
-
-
Restricted
£
-
27,000
92,425
68,485
-
-
169,804
2024
Total
£
147,000
27,000
92,425
68,485
-
-
169,804
150,164 825,046 147,000 357,714 504,714
103,830
-
-
-
-
-
-
-
7,446
123,724
-
149,218
268,592
310,985
171,187
-
-
-
-
-
-
19,680
74,920
103,917
-
81,180
171,187
19,680
74,920
103,917
-
81,180
103,830 859,965 171,187 279,697 450,884
46,334
89,193
(34,919)
(89,193)
(24,187)
-
78,017
-
53,830
-
135,527
128,759
(124,112)
138,791
(24,187)
152,946
78,017
60,774
53,830
213,720
264,286 14,679 128,759 138,791 267,550

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in Note 13a to the financial statements.

29

CDAC Network Limited

Balance sheet

Balance sheet
As at 31 December 2025 Company no. 10571501
Note
Current assets:
9
Liabilities:
10
13a
Total unrestricted funds
Debtors
The funds of the charity:
Creditors: amounts falling due within one year
Net current assets
Total net assets
Total assets less current liabilities
Restricted income funds
Unrestricted income funds:
General funds
Total charity funds
Cash at bank and in hand
£
273,398
154,313
2025
£
278,965
£
126,500
338,735
2024
£
267,550
427,711
(148,746)
465,235
(197,685)
264,286 128,759
278,965 267,550
278,965 267,550
14,679
264,286
138,791
128,759
278,965 267,550

Approved by the trustees on 17 July 2026 and signed on their behalf by

Richard Lace Acting Chair

30

CDAC Network Limited

Statement of cash flows

For the year ended 31 December 2025

Cash flows from operating activities
Net income/ (expenditure) for the reporting period
(as per the statement of financial activities)
(Increase)/decrease in debtors
Increase/(decrease) in creditors
Net cash provided by/ (used in) operating activities
Analysis of cash and cash equivalents and of net debt
Cash at bank and in hand
Total cash and cash equivalents
Cash and cash equivalents at the end of the year
Change in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
£
£
11,415
(146,898)
(48,939)
(184,422)
(184,422)
338,735
154,313
At 1
January
2025
Cash flows
£
£
338,735
(184,422)
338,735
(184,422)
2025
£
£
11,415
(146,898)
(48,939)
(184,422)
(184,422)
338,735
154,313
At 1
January
2025
Cash flows
£
£
338,735
(184,422)
338,735
(184,422)
2025
£
£
53,830
12,052
7,231
73,113
73,113
265,622
338,735
Other non-
cash
changes
At 31
December
2025
£
£
154,313
154,313
2024
£
£
53,830
12,052
7,231
73,113
73,113
265,622
338,735
Other non-
cash
changes
At 31
December
2025
£
£
154,313
154,313
2024
(184,422)
(184,422)
338,735
73,113
73,113
265,622
154,313 338,735
Cash flows
£
(184,422)
At 31
December
2025
£
154,313
338,735 (184,422) 154,313

31

CDAC Network Limited

Notes to the financial statements

For the year ended 31 December 2025

1 Accounting policies

a) Statutory information

b) Basis of preparation

The financial statements have been prepared in accordance with 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) - (Charities SORP FRS 102), The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy or note.

In applying the financial reporting framework, the trustees have made a number of subjective judgements, for example in respect of significant accounting estimates. Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The nature of the estimation means the actual outcomes could differ from those estimates. Any significant estimates and judgements affecting these financial statements are detailed within the relevant accounting policy below.

c) Public benefit entity

The charity meets the definition of a public benefit entity under FRS 102.

d) Going concern

The trustees are closely monitoring the financial position of the charity. At the time of approval, the charity is awaiting the outcome of new funding bids for the 2026 financial year which would enable it to continue operations at a similar scale. The trustees have assessed the situation should new funding bids not be successful. They have concluded that through a combination of existing reserves and cost savings this will enable the charity to continue at a lower scale for the next 12 months. As a result, the trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern. The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period.

e) Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the income have been met, it is probable that the income will be received and that the amount can be measured reliably.

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

Income received in advance of the provision of a specified service is deferred until the criteria for income recognition are met.

32

CDAC Network Limited

Notes to the financial statements

For the year ended 31 December 2025

1 Accounting policies (continued)

f) Fund accounting

Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund.

Unrestricted funds are donations and other incoming resources received or generated for the charitable purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular purposes.

g) Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

h) Allocation of support costs

Where information about the aims, objectives and projects of the charity is provided to potential beneficiaries, the costs associated with this publicity are allocated to charitable expenditure.

Resources expended are allocated to the particular activity where the cost relates directly to that activity. However, the cost of overall direction and administration of each activity, comprising the salary and overhead costs of the central function, is apportioned on the following basis.

Membership 19%
Nesta 1%
H2H 9%
UNDP - PNG 0%
FCDO 16%
Mercy Corps 23%
Member Initiatives 32%

Governance costs are the costs associated with the governance arrangements of the charity. These costs are associated with constitutional and statutory requirements and include any costs associated with the strategic management of the charity’s activities.

i) Debtors

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

j) Cash at bank and in hand

Cash at bank and cash 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.

33

CDAC Network Limited

Notes to the financial statements

For the year ended 31 December 2025

k) Creditors and provisions

l) 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.

m) Pensions

The charitable company makes payments to The Peoples Pension defined contribution pension scheme on behalf of employees. The assets of the schemes are held separately from those of the charitable company in independently administered funds. The pension cost charge represents contributions payable to the funds during the year. The charitable company has no liability under the schemes other than the payment of those contributions.

34

CDAC Network Limited

Notes to the financial statements

For the year ended 31 December 2025

2 Income from charitable activities

Income from charitable activities ctivities
Unrestricted
£
150,164
Sub-total for Membership
150,164
0
-
0
-
-
-
0
-
0
-
0
0
0
-
150,164
Deutsche Welle
UNICEF Sudan
Nesta
FCDO
Sub-total for FCDO
Mercy Corps
Sub-total for Mercy
C
UNDP - PNG
Membership
Total income from
charitable activities
Member Initiatives
Sub-total for UNDP
Sub-total for Member
Initiatives
H2H
Sub-total for DRC
Sub-total for Nesta
UNICEF EMOPS
Unrestricted
£
150,164
£
-
Restricted
2025
Total
£
150,164
Unrestricted
£
147,000
£
-
Restricted
2024
Total
£
147,000
-
3,000
150,164
3,000
147,000
-
-
27,000
147,000
27,000
-
0
3,000
78,842
3,000
78,842
-
-
27,000
92,425
27,000
92,425
-
-
78,842
-
78,842
-
-
-
92,425
68,485
92,425
68,485
-
0
-
139,026
-
139,026
- 68,485 68,485
-
0
139,026
308,750
139,026
308,750
- - -
-
0
0
0
308,750
2,640
46,925
245,863
308,750
-
2,640
46,925
245,863
-
-
-
-
-
-
-
53,039
5,031
111,734
-
-
53,039
5,031
111,734
- 295,428 295,428 - 169,804 169,804
150,164 825,046 975,210 147,000 357,714 504,714

CDAC Network Limited received income for H2H projects under project implementation agreements with DRC. The grant funding for the projects was provided to DRC by the UK's FCDO. Funding received in 2025 was restricted.

35

CDAC Network Limited

Notes to the financial statements

For the year ended 31 December 2025

Charitable activities

Staff costs (Note 5)
Project consultants
Project other
CDAC Annual Public Forum
Communications and marketing
Staff travel, accommodation and per diem
Office costs
HR and staffing costs
Finance and administration
Support costs - Staff
Support - Other
Governance costs
Total expenditure 2025
Total expenditure 2024
Membership
Nesta
H2H
UNDP - PNG
FCDO
Mercy Corps
Member
Initiatives
Governance
costs
Support
costs
2025 Total
2024
Total
£
£
£
£
£
£
£
£
£
£
£
27,037
3,197
7,177
-
22,764
15,772
31,806
-
46,197
153,950
259,498
38,549
3,600
92,135
-
101,296
224,800
144,262
2,400
-
607,042
132,351
1,572
256
16,628
-
12,798
8,201
111,569
-
-
151,024
18,310
6,572
-
-
-
-
-
-
-
-
6,572
3,205
360
-
1,175
-
2,434
800
2,282
-
-
7,051
8,094
4,015
-
-
-
-
-
-
131
-
4,146
3,923
-
1,440
-
480
5,664
481
-
9,298
17,363
11,319
-
46
-
-
-
-
-
312
358
738
14
189
-
94
198
2,210
12,274
1,310
16,289
13,446
78,105
7,067
118,790
-
139,866
255,435
292,610
14,805
57,117
963,795
450,884
-
379
4,934
-
9,352
13,157
18,375
-
(46,197)
-
-
10,920
-
-
-
-
-
-
-
(10,920)
-
-
14,805
-
-
-
-
-
-
(14,805)
-
-
-
103,830
7,446
123,724
-
149,218
268,592
310,985
-
-
963,795
171,187
19,680
74,920
103,917
-
-
81,180
-
-
450,884

Of the total expenditure, £103,830 was unrestricted (2024: £171,187) and was £859,965 restricted (2024: £279,697).

36

CDAC Network Limited

Notes to the financial statements

For the year ended 31 December 2025

3b Analysis of expenditure (prior year)

Charitable activities

Staff costs (Note 5)
Project consultants
Project other
CDAC Annual Public Forum
Communications and marketing
Staff travel, accommodation and per diem
Premises costs
Office costs
HR and staffing costs
Finance and administration
Support costs - Staff
Support - Other
Governance costs
Total expenditure 2024
Membership
£
131,513
6,166
2,460
742
500
3,923
-
-
-
-
Nesta
£
14,164
3,600
206
-
-
-
-
-
-
15
H2H
£
24,756
40,706
2,940
-
2,713
-
-
960
-
132
UNDP - PNG
£
31,395
49,332
10,561
-
1,180
-
-
562
-
139
Member
Initiatives
£
29,879
32,547
2,143
-
3,701
-
-
2,355
-
180
Governance
costs
£
2,260
-
-
2,463
-
-
-
56
-
11,851
Support
costs
£
25,531
-
-
-
-
-
-
7,386
738
1,129
2024 Total
£
259,498
132,351
18,310
3,205
8,094
3,923
-
11,319
738
13,446
145,304
-
9,253
16,630
17,985
1,695
-
-
72,207
2,713
-
-
93,169
10,748
-
-
70,805
10,375
-
-
16,630
-
-
(16,630)
34,784
(25,531)
(9,253)
-
450,884
-
-
-
171,187 19,680 74,920 103,917 81,180 - - 450,884

37

CDAC Network Limited

Notes to the financial statements

For the year ended 31 December 2025

This is stated after charging / (crediting):
2025 2024
£ £
Net foreign exchange (gains) / losses 1,891 84
Operating lease rentals payable:
Property (excluding VAT) - -
Auditor's remuneration (excluding VAT):
Audit 10,200 9,800

5 Analysis of staff costs, trustee remuneration and expenses, and the cost of key management personnel Staff costs were as follows:

Staff costs were as follows:
Salaries and wages
Social security costs
Employer’s contribution to defined contribution pension schemes
2025
£
129,000
17,210
7,740
2024
£
220,284
25,678
13,536
153,950 259,498

The following number of employees received employee benefits (excluding employer pension costs and employer's national insurance) during the year between:

2025 2024
No. No.
£60,000 - £69,999 - -
£70,000 - £79,999 - -
£80,000 - £89,999 - -
£90,000 - £99,999 1 1

The total employee benefits (including pension contributions and employer's national insurance) of the key management personnel were £107,753 (2024: £106,565).

The directors were paid £22,500 for interim management services (acting Executive Director) with CDAC Network Limited in the year (2024: £nil).

Directors' expenses represents the payment or reimbursement of travel and subsistence costs totalling £1,004 (2024: £56) incurred by 1 (2024: 1) members relating to attendance at meetings as Chair and as acting Executive Director.

38

CDAC Network Limited

Notes to the financial statements

For the year ended 31 December 2025

6 Staff numbers

The average number of employees (head count based on number of staff employed) during the year was 3 (2024: 4.25).

Staff are split across the activities of the charity as follows (full time equivalent basis):

FCDO
UNDP - PNG
Membership
H2H
Mercy Corps
Support costs
Nesta
Governance costs
Member Initiatives
2025
No.
0.3
0.0
0.1
-
0.2
0.2
0.3
-
0.5
2024
No.
1.9
0.2
0.4
0.5
-
-
0.4
-
0.4
1.6 3.8

7 Related party transactions

Transactions with directors are included in note 5.

There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties (2024: none).

8 Taxation

The charity is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.

9 Debtors

9
Debtors
10
Creditors: amounts falling due within one year
Other debtors
Other creditors
Deferred membership income
Accruals
Trade creditors
Accrual for Project Costs
Taxation and social security
2025
£
273,398
2024
£
126,500
273,398 126,500
2025
£
60,294
-
1,565
15,087
20,000
51,800
2024
£
7,017
1,689
1,705
17,619
9,155
160,500
148,746 197,685

39

CDAC Network Limited

Notes to the financial statements

For the year ended 31 December 2025

11 Deferred income

Deferred income comprises membership fees for 2026 invoiced in 2025.

Balance at the beginning of the year
Amount released to income in the year
Amount deferred in the year
Balance at the end of the year
2025
£
160,500
(160,500)
51,800
2024
£
157,000
(157,000)
160,500
51,800 160,500

12a Analysis of net assets between funds (current year)

Analysis of net assets between funds (current year)
Net current assets
Net assets at 31 December 2025
General
unrestricted
£
264,286
Designated
£
-
Restricted
£
14,679
Total funds
£
278,965
264,286 - 14,679 278,965

12b Analysis of net assets between funds (prior year)

Analysis of net assets between funds (prior year)
Net current assets
Net assets at 31 December 2024
General
unrestricted
£
128,759
Designated
£
-
Restricted
£
138,791
Total funds
£
267,550
128,759 - 138,791 267,550

40

CDAC Network Limited

Notes to the financial statements

For the year ended 31 December 2025

13a Movements in funds (current year)

Movements in funds (current year)
Total restricted funds
General funds
Total unrestricted funds
Total funds
H2H
Member Initiatives
UNDP - PNG
Unrestricted funds:
Nesta
Restricted funds:
Membership
FCDO
Mercy Corps
At 1
January
2025
£
-
7,320
25,083
-
-
-
106,388
Income &
gains
£
-
3,000
78,842
-
139,026
308,750
295,428
Expenditure
& losses
£
-
(7,446)
(123,724)
-
(149,218)
(268,592)
(310,985)
Transfers
£
-
(2,874)
(1,232)
-
(85,087)
At 31
December
2025
£
-
-
(21,031)
-
(10,192)
40,158
5,744
138,791 825,046 (859,965) (89,193) 14,679
128,759 150,164 (103,830) 89,193 264,286
128,759 150,164 (103,830) 89,193 264,286
267,550 975,210 (963,795) - 278,965

Transfers to unrestricted funds relate to amounts included in grant agreements for general overheads The narrative to explain the purpose of each restricted fund is given at the foot of the note below.

41

CDAC Network Limited

Notes to the financial statements

For the year ended 31 December 2025

13b Movements in funds (prior year)

Movements in funds (prior year)
Total restricted funds
General funds
Membership
Nesta
H2H
Unrestricted funds:
Member Initiatives
Restricted funds:
UNDP - PNG
Total unrestricted funds
Total funds
At 1
January
2024
£
-
-
7,578
35,432
17,764
Income &
gains
£
-
27,000
92,425
68,485
169,804
Expenditure
& losses
£
-
(19,680)
(74,920)
(103,917)
(81,180)
Transfers
£
-
-
-
-
-
At 31
December
2024
£
-
7,320
25,083
-
106,388
60,774 357,714 (279,697) - 138,791
152,946 147,000 (171,187) - 128,759
152,946 147,000 (171,187) - 128,759
213,720 504,714 (450,884) - 267,550

42

CDAC Network Limited

Notes to the financial statements

For the year ended 31 December 2025

13b Purposes of restricted funds

Nesta - to seed the development of new systemic approaches that could transform the humanitarian sector through the ethical adoption of Community Crisis Intelligence technologies (CCI).

H2H Sudan - to bring together critical humanitarian stakeholders and knowledge to protect, adapt and develop timely Community Communication, Engagement and Accountability (CCEA) systems, ultimately to provide reliable, timely and coordinated communication services to the Sudanese population affected by the conflict .

H2H Lebanon - to improve the humanitarian information ecosystem and support an enabling and more inclusive environment. Strengthen existing local and diaspora networks for the provision of accurate and actionable information for crisis-affected communities, and humanitarian response actors.

H2H Myanmar - to improve the information and communication ecosystem for those affected by the earthquake in Myanmar. This aims to assist the entire aid response, with particular attention to people affected in contested areas, where information and aid is limited as it is politicised, and connectivity challenges are widespread.

FCDO - Addressing Information Threats to Humanitarian Objectives - To proactively manage and mitigate existing and future risks of misinformation, disinformation, and hate-speech (MDH) to the humanitarian response (including beneficiaries and different humanitarian responders) in Sudan

FCDO - Humanitarian Action and Responsible AI - The SAFE AI consortium (Standards and Assurance Framework for Ethical AI)—seeks to develop a foundational framework for enabling responsible AI in humanitarian action.

Mercy Corps - an intervention to reduce the effectiveness of malign actors manipulating the information environment and undermining humanitarian action.

Member Initiatives

UNICEF SUDAN - to support UNICEF’s commitment to improving information-sharing mechanisms, ensuring that people have access to the information they need to make informed decisions about their lives.

Deutsche Welle Akademie - Running a participatory process for understanding and building momentum around Information as Aid 2.0 and creating a basis for policy level recommendations. Supporting the CDAC Public Forum to ensure the Forum is inclusive, strategically relevant, and importantly impactful.

14 Legal status of the charity

CDAC Network Limited is a company limited by guarantee and has no share capital. The liability of each member in the event of winding up is limited to £1. CDAC Network Limited registered as a charity with the Charity Commission from April 2018.

43