5RIGHTS FOUNDATION Cornpanies House SRights Foundation ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 C(xnpany RegislratvJn Number 11271356 IEnLlarKI and Wales) Charity Regi5tratim Numbgr 1178581 *AEWJFI8M* 11A)ty2025 COMPANES PK)USE 111 SRIGHTS FOUNDATION REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 MARCH 2025 Refv•nc¢ and admlnislrative details stat*m8rt ol Finanelal Aell¥ltl•s 12 13 Statement olcash 11 14 Notes to the Flnandal Statem 15 5RIGHTS FOUNDATION REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 MARCH 2025 Dr Amani Atwzeid Anna Maria Corazza Bldl Manuel COstes(￿- Hlxwary Treasurer izabèth Denham CBE Dwothy Gord(m aLa Sanbar KhLat IApp)inted 1 November 20241 8alor￿S 8eekn Kid￿ OBE- Chair Or Ansgar Koene- Vic&Chair' ikiko Otani Sir Peter Wanless CB" Shothana Zuivff ert>ers of Governan￿ and Remunerab"on Committeg N1 2EP Chaiity rngistration nurnber (England arld Wal9$1 1178581 Company roglstratk•n number 11271356 Auditor Buzzacott ￿lt LLP 130 WcKJd Stfeet L￿10n EC2V 6C Bankers Uoyds Bank 7 Carter Street Uttoxeler Stsffordshire ST14 8HD 5RIGHTS FOU14DATION TRUSTEES, REPORT ICONTr4UEDI FOR THE YEAR ENDED 31 IURCH 2025 Introduction The trustees present their ststutory rewt together wlh the ststements of 5RvJhts Foundation for the year ended 31 March 2025. The ￿POrt. which ccffjstitutes a trustees, repyl ts the of 18gislats.on and a direclors. report fcrf the purFose5 01 cornpany legisla￿. cornpl￿s with Charity's consiitution, and has been prepared in acLordance Part 8 01 the Charities Act 2011 aThJ Acccmjnts'ng and ReFQrting by ChanlEs.' Slatemenl ol Recommended PracticE. The finanaal statements have been ￿pared in accordartt vthh the ac(£JuntirrfJ pdiues set out on pages 15 to 17 of the attsched financial statements and cornth wilh the Charity's Artid¢s of AsxKaatw. appl￿ble laws and Accounting and Reports'rvJ by Charibes.. Statement of RecomffeTrJed Pract￿e applu￿e to charitEs prepanng their nancial stslernen15 in accordance wrth Ihe Finanryal RekKXtng Starxlard aN)I￿LIe in the Untted ￿ngdorn {FRS 1021. Objects and Publlc Benefit The Charty's ci)jKtive8 are set ovl ￿ its Artides of kniabon, for whith lh8 Organisatk￿ is estatlished and supports the Charitys mission to fitht for syslemic change that enswes the digital world caters lor Lmder 18s by desi9n and d¢fatAL The trustees have relefred to Ihe gUKlan￿ contsined in the Charity Qynmi5s￿?n.s gereral guIdar￿ on public benefit and advice for tharitits of an appropriate size when revie*ing Charity's obiectsves and in planning rts adivitsès. T frjrther 5Rights' charitable obj'ects for pU￿1C benefiL all work is directed trywards ￿de[SlandIng and promotiThJ the W811-bging of rhildren ond yourwj by worknng ￿th oth8r5 lo en5UTr that the dwjital ￿n￿[on￿￿t obsgrves Ihe nghts and wivileges ol c￿ldhC(*l. SRighls Foundalh)n achieves pu￿le benefit Ic*the pOwlat￿ as a whc4e by advocating forfair l0gtslatK￿. rewlatlon. standards and tethnical contro15 thal uphc4d children's rights in the dvjilal environm8nL Our values Child Rights at th• cor•.. we listen to. gve to and represent all uTrder 18s. always putting iheir rights and st interests fir¥L No Child lèft bèhind: wa gkjbally chiklr¢n in all thth"r diversity. iryjuswlty and protadion$ for th¢ most vulnerable and under4epresenled at Ihe cm. Flght fov th• optimum: while small steps a￿ roeded on the path lo change. we do not accept compromises or Irade-offs Iha( u￿91Mlne thildren's fvll and kybg4erm enjoyrrent ofthwr rights. Making chang•, not just t￿1$8.. fooJ$ dèheThKJ F¥aCt￿al cha￿e that inwts children's iea14ifè exper￿nCeS, recc4JniziNJ that this ￿qUireS colaboraticm aThJ humlity. Integrlty, transparency and a￿OUntabl11ty. we say ￿*￿twe th). do what ￿ say. and praCt￿e what we pyeach. Independenc•'. we do not C4)mFiomise on ￿￿rVaUes or mission.. our uTr)veman￿. partnerships, hjnding stwctures and policies re118Ct OLtr indeF￿r￿e. notatty Irn Professtx)als ICPDPI Sp)ke on the sooetal impacl of Fwivacy education at ￿ Global Privary Assembly Delivered a main stage addre$5 at the UN Actk)n t)ays al UN Summit of the Futu￿ INew York) Spoke on 'Emerging Issues in Chiklren's Data priva￿ ai the Wortd Econom￿ Fonjm IWEFI Delivered a public lecture'Tech TanlnJms- When Teth •Aeets HLMhanitY on Al, ¥knich was Vie￿*d by 16LK) peoplo arKI dovmk)ad•d 4738 b"m•s as a podcast. Delivered a keynote address ￿ cMYren and Al al the Worfd Forum on the Future of DerrKmcy, Al Humankind in Bedin Delivered a keynote presentalion on th*Jren aThl AJ at ihe Vati(an Joined the WEF Global Coalthon ts Dyital Safety 8ecame a founding signatory ol the Benefio"al Al for ChikI￿n CoalibC￿ at the Paris Al Summit Joined the UN Working Group on Busiress aThY Human A￿3hts dwjssi Mcyjerated the Neh¥oth's panel ￿ rights￿$peth.ng wuLibon al FOghtsQm 2025 (Taipeil Was honoured vthh the Global fvIVa￿ Assemws In8￿￿ra1 Privary and Human ￿hts Award UK As the lèad organisation in the Children's coal￿"¢￿ o125+ NGOS. 5RvJhts has been at the forefront of efforts to ensure that Of¢om's implernentstion of the Safety Aca IOSAI ddivers on rt5 promise to protect chikdren online. We have 8ngaged directy ￿1h Ihe regU￿tor and mèmbsrs ol parfiamènt. ¢￿IdinatOd rr*dA rasponsès, and published pu￿1¢ commentary hIgh￿g￿ting Ihe need for industry accountsbilty rather than shith.ng responsibilty onto parents. ImpNtandy. in the beginning cl Awl 2025. ofwn 18un¢*¢d its fiwst irw*ation uThJ¢r thtr OSA, marking the first f￿31 enforeemènt &aron. Wè also eonb"nu•d to tng&¥ *rylh Data and Llgital Infom)ation Bill. rnising c4)ncems that proposed arnendments risk vndemiining the wotecti￿S esta￿lshe￿ by the Age Appropriale Design Code and fouThJational GDPR principles. 5Rights, *ngsNJe ovrjoint research centre ￿1h the Lffidon Sch￿1 of E¢onomi¢s ILSEI. th¢ Digital Futures for Children centre, has supF¥Mted an amarnJmenl introduced by 8arth)ess Kidron calling for a Code of Practice kn EdTech. to ensu¥e Child￿￿'S data Én ethKal*)n setb.[￿$ is suiiecl to apFWiate safeguards. In Febwary 2025. the UK became the first c￿ntrY to criminalise Al lcds used to generate chld sexual abusa material ICSAMI, a landmark step in chld proteth"cffj. Led by Baroness Beeban KHlron. 5fvghts mounted a Sustained carnpaign ts legislatNe refryrn. caving ￿ govemment to d¢>s9 daryerous IrK)phdes that allowed Al to bè wèaponised against thildrèn. As a rèsult. now offencès wll bè incbjjed in Ihe Crime aThJ PoliciThJ Bill. making it illegal to creale. possess. or distrit4Jt8 ￿ toc4s uswj Io [￿JUc8 CSAM4nsurir4J le￿n￿claY 15 govemed by the 5RIGTrffs FOUNDATION TRUSTEES. REPORT (CONTINUED} FOR THE YEAR E14DED 31 IAARCH 2025 law, aligr*J with values. and safe f(K th￿TeA by design and d8faulL International Signrficant progress has been made in advo¢abNJ for and InflUe￿￿j ihe adoptKJn of key commitments and policiés lo ddiver ￿ the imrAemèntstion ofchiljren's lights in.tr￿ dpjital erMr(mmenL In September 2024. the Global D￿lta1 Compact was *Jopted wilh exphit recognition of Chihj￿n'S rights and poratè resports1￿"1111ès￿anguage that rellects sustained advocy by S￿.ghts. In 2￿25. we etrhosted Ihe UN Conwnittee cffl the R4hts oflhe Chws ¢Mfew¢e M Al and Child￿n.$ Rights Sn Tbilisi. aMplI￿'ng youlh vol￿5 arKJ shapry discourse. As part ol our ongcing intemalmal er*Jagement. we a150 Ix)ntritrArted exwt.se to Ma￿glObal ￿pOrts that guhle govemments. inlluence stsndards. and pronv)te international cC(perat￿.. The UN Secretary-General's High-level Ad￿sory 8c¥Jy cffi ￿tifi￿al Intelligence ￿￿￿rt, Goveming Al for Humanity (Octobèr 20241, ojllines a blueprint &Jdressing Al-relate(l risks and sharing its transf0m￿tive F¥)t8th"al globally. Attention to the nghts and specific needs ot chi￿rtA is mainstr•amad tlvoughout thè port. a summary of re¢￿￿nd8￿.ofts COM￿"￿ed in a lty)Js tx)x. Similaty, Ihe OECD rewt. Towards tAgital Safety by D•swJn for child￿n. directy ules General Comment No. 25, builds on 5RKJhts' researd) ant1 tods lind*Jding Ihe Child Online Safety TOO￿.1 aThY Playful by Designl. and offers a hcAistic 9uide to Safgty by DesNJn. We contributed to UNICEF'S gbbal guidance on CRIA in thè dKJrtal envlronment In Malaysia. 5R￿hts Wds invited to the Internalicthal LW Hamts. ￿anISed by Ihe Government of Malay￿8 in Septemb8r 2024. to diseuss the developn￿nI of ihe countys Online Safety Bill. ThE Online Safety Bill was passed in L)ecember 2024. In Indonesia, thè PP Tunas regulat￿. Govemment Re9￿al￿ on the Governan￿ ofthe Imrknèntation of Electronic Systems in Child Protecticm. was signed In Marth 2025, *sts￿l$￿Ing new standards for child protection in the digital enVi￿rnent lolknwing thtrtèmi tngagement from SRKJhts. The regukqtw requires that digital products and serVI￿S likely to be accessed by children wovide a high lovèl of ￿"vacY by dafaulL prohibits profling chIld￿n and manipulative desvJn prdc*￿. Australia annOu￿￿d legal initsabvewNr￿a10ry age vertficatKJn for social media and a code based on Ihe UK'S Age AFpropriate DeswJn Cod￿￿)￿ aligned with 5Rights wn0￿e$. In Canada. SRights made signfficant a¢fv(Ka¢y 98ins, inflwicry federal and provin(4al debates through strategic briefings. ¢on$ultab"on conln"butKNw and partnerships. Europ• In the EU. 5Rights worked to ensure that chddren's rights ￿rna1n central lo new kgislab.ve prioribes. We contin to lead an influentAI av4 s￿elY coa11m￿ for thldren's r￿shts (￿lIntr. An *xamk4e oftyJrwoth is the joint statement-s&Jned ty 30+ Organisatior￿ the INI repjt on the protection of mirws, alongshle part￿ipatIon in key hearings and consultations. SFOghts has ￿#yed a leading rote in adva￿)ng errforcement oflhe Dytsl sery￿es Acl IDSA). with a strorKJ focus on A￿de 28. whth maThJates a h￿h levd of privacy. safety. and setsJnty for mirKKS. S￿.ghts pubhshej a W￿ety wel0J￿ baseline repwtfor OSA guKlelines, devek)ped wlh SL¥)POrt from the European Parl'arnenl Child RvJhts Intergroup arKI Eurc¢hikJ. Thè Eufopean C(￿MiSs￿)n a(*nowbedged ihis ontribution a5 8 key stsrb.ng wnt for its guidance. now undern￿y. In a major win. the Euro￿an Board for Di￿ts1 Semces estthished a dedicated Wrykn'ng thtr Pr<*e¢IN￿ of Miws. o)wir¥J AAtic4e 28 gwdeh'nes. age verification. adult conlenL and n￿la lii&racy- 5RIGHTS FOUNDATION TRUSTEES, REPORT ICONTINUEO) FOR THE YEAR ENDED 31 MARCH 2025 The EU ￿ Act was thè first major law to citè G•n8ral commènt No. 25, banning Al systèms that èxplort 8984•1ated vulnerabililie5. 5Rights focused on ensuring its imFlementat*)n. preparing a sutyni55ion to Ihe Al offi￿ on guidelines fLV onforcing the ban and 5uLYnitt*ng a joint ststernent on the draft of the of Pradice for Gentral Purpose Al to ExeculNe v￿es￿ent Vithn•n. Anothèr imKM)rtant mileston& was r88chwJ with the alk)pti￿ ofthé Coun¢A of Euriwè Frdmeworf( Convontion in the Artificial In￿llI￿nC8 and Human Rwjhts. DerrK)cracy arvj th• Rulè of Law in May 2024. Th• Convention. signed by UK. USA, Japan, Canada and many m￿. indudes a dedicated dause on thild￿n.$ rtqhts. wth its ewanalory report referencing General comment No. 25 and safety by deggn. 5Rights conthiKJted throughout as an Observer to the Committee on Artificial Intellwence ICAII and has snce supwrted the C(¥J)ol of Europe the development ol a chikl rLsk assessment frame*t*k USA 5Rights continued to educate. inspire arwj SLWMt US 8fftMistoaJvanc• ag8 approwiat•d•sign, slroNJ support for fedeial legislation and privacy codes mc*Jdkd on the Appropriate Design Code passiro in Maryland.. Nebraska and South CarcAina legislators have introduced Ih8AADC. Slights has joined by invitstion the Uniform Iw Commi￿on IULCI Study Comnyttee on the issue of Chilyw's ￿line Safety and Prolection. Compliance 5Ri9ht5 continued to advanr* work on tethnicaf starKlarrJs. C8rtffication for IEEE 2089.1 on Assuranca is now available, marking a major step toward operationalising standards for chikj protection. SRKJhts joined the V￿rkIng group for the new 208￿2 slandard rm Terms and Cwdib'ons. 5Rights is wtsrkirg to advance standards at the EU levèl as a l13K￿n to CEN-CENELEC and now membèr of the UK Natronal Committee, part￿pats.ng in JTC21 aid JTC13. We submrtted lom7￿ complaints to Ofccm and the ICO against Mefa reg8rdir4J the presence and spread ofAI- 98n8r8tgd chilj sexual abuse mat8rial ICSAMI Instsgram and to thè ICO regarding Snap's nc¥KompJioncs with Standard 10 of the AADC, which requi￿$ gwknal•)n to be off by dela￿ for chi￿￿ren. Research In 2024. 5Rights, through the Digital Fulures for Child￿n IOFC) researth centre in collaborabon with Ihe London School of Econornics. delivered a su*2ir*d and impactful of research ¢)n children's expenences in the digital environment. Key publications induded The Best Interests of the Chld in the Digital Environment repcfft. a policy brief on EdTech. and the lrnpact of Regulati￿ report-laurKhed at the ol Lgrds-whKti mwsured how regulat￿ is shapiNJ children's digit￿ INes. AdditK)nally. Ihè DFC laurthatl se¥*rdl s¥Jnificant academ￿ and wths, indud¥yJ Sonia L1vir￿stOne'S t￿)k on digital media use in earfy chddhoc¥J aTrJ the ￿F*￿t on Srnartph￿e Fdicie5 in schoc4 A new child-Ir*ndly reS￿r￿S page was launched and Ihe DFC re￿Sed a wrnprehensNe research database. Other notable OFC events indthyed a workshop for Se￿rnd8ry schrKA teathers ￿ smartphone poltcie5. a public lecture w the intemeys iryact en chihyren. and an insighlful tslk by Mark West from UNESCO on EdTech. And most recentty, at Ihe Annual Chil¢JM's Rohts Lecture at Doughty Street Chambers, Professor Sonia Livingstone presented'child￿n's Rights th)ly Onlire as Offline-cf Do T￿yT The DFC work was presented at Rightscan in Tap4. It20301. we FAan lo maintain our hNJh level of productivity and impacL while scaling up our wrKk auoss all pillar5-frryn reso¥¢h and y(wth &rwJwTh*nt to advocacy, technical th, and support compliarKe-globally. Results and financial position A summary of the Feric¥J's resuAs ￿ be found on 11 The yearfs totsl income reached £1.?￿,824. a ded￿e kn £2.033.265 in 202W24. This irtofre was largely driven by thnations grants. sup￿emented slwjhty by nt&rèsL Our yearty expendrture arnounled to £1.646.B21. an inry8a5e frtyn £1.379.533 in 2023124. This eniirtr a￿￿Unt W8S directèd towards Supp￿"Ag the charitabte operab.ons ol SRights Fc¥Jndats"c￿. At yèÈr4nd. urifèslittèd funds stotsj at £1,439.296. and restn.eted funds at £243.207. bn"NJing total Yunds eaniÉd forward to £1,682,503. Of Ihis, £139.970 is held as a deSWJnat￿ fund for F4anned work in advocary, research, and accountstslity. Fundlng All our fijnding is rtt￿Yed as grants ￿ thjnations. We fc41ow besl praciKe5 in data protectlon when prctessing donations. n￿er sharing data with extem￿ organtsal1￿s. We also ensure our supporters and donors have tho fle￿bilIty lo adjuss their commun￿at￿￿ Fthnces at any p(Mnt We handle our tundrat5ing intemally wthOultr￿ use of profess*￿al lundraisers. We are c(xnmiited to addrewng and invesb"gabng any cOn￿M$ about our fundraising practices, aiming lo leam each èxperience to enhance our perfommnce. kn ihe fisca year 2024125. we did not receive any C￿MplaInts regardsng ourfvndraising ￿elh0d5. We dosely rnor41or a rarg6 of facto(s that c(MJhJ infhJence our fmarrial luiure. These encornpass macro consderations like the over￿1 ecor￿Mic. ￿lit￿l. *vJ soual landxape. a5 as micyo considerations like our ability and prepa￿dnesS to raise furKIs. Rttw¥•s poliey Our trustees have evaluated the sum that 5Rights Foundabon needs to maintain in reserve to assu￿ finan¢ial sustainability. In devehjping ￿Jr reserves pofy. we took into ac0￿nt the necessity for reserves. the possit4e effects of extemal faclors beyond our conlrol. the level of reserves deemed necessary by th? tnlstees, the strategy for reaclMng th¢ desrad level of ￿Nes. and the appmach to n￿lIor and mithv the polw aThJ actual ie$eNe$. The Four¥Jation f8quires r•s•rv•s to ensurè Lwalw)nal ￿￿"DUlty during tsmes of economic and sooal volatility, to manage the ebbs and flow5 of funding cydes. and lo suslain pnmary act'wties a5 we transtion bety￿en projects. Wh¢naver fèasib￿. a of raséN*s alows the F￿n*la110Th to invest in new strategic initiativ¢s. We aTe carying fory¥ard a general reseNe lund of É1.299,326 into the fc41owng year (an ￿¢reaso from £1.054.707 in 20231241. Given the prevailir& circJJmslances. the Injstees have opted to continLte a prudènt approath and have pproved the reseryes fKAicy lo retain a ff*nimvrn six IT￿1hS of operaling costs lexduding funds already allcynpany limited by guarante6 on 22 Mafch 2018. aThJ registered as a chan.ty on 31 May 2018. The Lw)veman¢e of 5Ri9hts Founda1m￿ is overseen by Ihe board oftrustees. Newtnjslees are in￿led onto the board by the Chair and tnJstees an¢J cm recommendab.cm fr¢yn industry, NGO and other contacts. They are genèralty individuals who bring spwyfic higNevel skills and contacts lo (tsnplemenl supportandadvise. Newtrustees underyjo a comprehensive induction proyrdmmg Io 8nsw8 can ￿￿tribUtE to th￿¥ roles as trustees. Th$ t¢ard me¢ts four tinEs each year and guKJes Ihe Strate9￿ dKeclion of the Charity. Decisions made by siaff are made acccrfding to the levels ofdetegated aLthority defined in lh8 organisatM)n's polic￿$ and proc8dures ar)d accL¥diNJ to rola d•stsipb"ons and Comm￿Sur￿le I￿alS ol alrtI￿)11ty. The InJstees receive no ￿m￿￿alKIn the￿ wwces as Iw5tees iKrt are reimbursed for appropriate travel and èxpènses in the perfomarte ol Ihe of the Chanty. Thè slaff pay$ca￿ is rèvièwéd annualty using indu5try- standard benchmafknng against simdar ￿ganISa￿ons. Salan"es for key leadership foles are set by the btsard of Irustee5. 5RIGHTS FOUNDATION TRUSTEES. REPORT ICONThUED) FOR THE YEAR ENDED 31 MARCH 2025 Statement of tfUStees' responsibilities The trustees. th) are also dirertors ftr the wrposes of ￿)rr￿anY law. a￿ reSpcMsib￿ for preparing the tnjstees, rewl and finanaal statements in accxydance ￿ aPp41cab￿ law al￿ Uniled Kingdom Accounting Standard5. Company law requires the Irustees to prtpar• finartial statements for each finanoal period ￿1¢h give a true and fair wew of the state of affairs of the Charity of the income and expendilure of the Charity for that period. In weparing these finanual stalements. the Injstees we required to.. Se18th suitaLqe 8cc(yJnting FKAi¢i•s and Ih8n ath them c￿&$[en1￿ Observe the methods and princ3p]es in Account and RepJrfir*J by Chwit*s'. Slalement ol Recomrrwded Practice applicatAe to tharibes preparirwJ a{￿nts in ￿OrdanCe wlh the FÈnancial Reporting Standard applicatAe in the United lth"ngdorn and Reput4ic ol Ireland IFRS 102) Make judgements and estirnates Ihat are re850nabl8 and prudènt State whelher applicaL4e United lQrrfJdom Act¢yJnts"ng Standards have been foll¢J¥ed subj.ect to any material dèpartvres disclosed and explained in Ihe financial ststeffents Prepa￿ the finanaal statements a W1nw￿Cern bags unl¢ss it is inapwopri*¢ to sxesume th* th$ tharity will conb'nue in operation. The trustees are r•spowbb for keéyrrfJ woper accc¥Jnting recuds that disclose with reascfflable accwacy at any time the financial position ol Ihe charity and enat4e them to ensure thal the finan¢ial $ialemgnts ￿rnFAy with th¢ Ccmpanies Aci 2(KJ6. They are ajso resp(￿Ible for 5a18guarding the assets of the charity and takirrfJ reasonable steps for the prevents.￿ arKI detectK)n of fraud and other irregulanties. Eath of the trustees conffirn￿ that So far as the trustee is aware, the￿ is no relevant audit informatk)n of the charity's auditor is unaware E8¢h tnjstee has taken all of the *eps they ought to have taken as a tnjslee in order to make themselves awar¢ ol any relevantaLttlil infomNtion and toeslat45h that the a￿￿1￿1$ aware of Ihal information. This c&ffirmation is given and $Wd te interpreted in aCc￿da￿ WTth the provisi￿S of $418 ofthe Compan￿$ Act 2006. Approved by the t#)ard of ttusts¢s ￿ 28 J￿r 2025 arwj swed on its behalf by Manuel Costescu (Aug 11, 2025 16"19..L6GMT+81 I1108￿025 MANUEL COSTESCU 5Rlghls Foundation Company Registratkin Number. 11271356 5RIGHTS FOUNDATION INDEPENDENT AUD￿OR's REPORT TO THE TRUSTEES [￿NTINUED) FOR THE YEAR ENDEO 31 MARCH 2025 Independent auditorfs report to the trustees of 5Rights Foundalion Opinlon We have audited the financial staterr￿ntS of 5R￿hts F￿r￿la￿￿[th& 'd￿ritaLIe company'l fLY the year ended 31 March 2025, Ithich comprise the statement of financu?l activities, the balance sheet. the statement ol cash flows, the principal accounting pcAiries and the notes to the finanriJ ststerrent5. The finawal reportiTrJ framework that has beèn appli8(l in their preparation is applicable law aNJ United lfjrwJdcx)) Accounts.￿ Standards, includin9 Financial Reporting Standard 102 The Finanoal Reporti"ng Sland*d apF4cabk in the UK aThJ RepLthIK of Ireland, IUntt8d Kingdom GeneraltyAcceptedAccounting PraCt￿e). In our oiynh)n, Ihe finanu* strtgm￿ts. 9iv? a true arbj fair ol Ihg state of ts th8n"tat* coThpanls 4ffair5 as at 3110312015 and ofits intome and •xpenditur• for Ihè year thenendèd- have been woperfy p￿Pa￿ in acc(¥dance with lthited Generalty Accepted Accounting PractKe', and have been prepared in *cordance Ihe ￿ul￿r￿nts of Ihe Companies Aci 2th)8. 8asls for oplnlon We conducted ouravdit in a￿dar￿ Intemal￿al Slandards on Audilir¥J {UKI IISAS (UKI} and applicatle law. Our responsiblibes under thos& standards are further descril￿d in thè auditor'5 responsibilitle5 for the audit ol Ih? financial ststements secti￿ ol ouf reF>NI. We are indepeThJent of the charitable company in aC￿rdance wth ihe ethical requi￿rnents that a￿ relevanl to our audti of the finarval statements in the UK indudin9 the FRC'S Ethical Standai¢J and y￿ have fuffilled othef ethul respon&bIl￿"eS in acuffdance wth these requirement& We bel￿e thal the audit evidence we have obtained is sufficient and appropriale to provid8 a basis forwr opinion. Concluslons relaun9 to concern In auditiro the financial statements. we have conrjuded Ihat thè trustÈty' use of Ihe gr*rwJ corKem ba8is of accounting in the weparation ol ihe financial slalements is appropriate. Based on the woth w& hav& perf0M￿￿. we have nol identified any material uncertaint+es relating to events or Conditions Ihal. individually or cdlecti¥ety. may casl signthcant doubt on the tharitable company s abilty lo contsnue as a goifYJ concem for a ￿0d ofat kasl l%*fve mnthsfrtffn the finarKMI statements are aut￿L$ed for issu8. Our responsibilities arKI thè resporrit¥"lilias of thè IT￿le•S with r•sp•ct togoing conc•m ar• d•scribèd in thè velavant sections ol this ￿￿t. Other lrtformatlon The other information cornpri¥e$ the inf(￿rna￿ indt*Jed in thè annLd reprt indudirg Ihtr trustees. report, other than the finanual statements and our auditorfs reFut thereon. The trustees afe reS￿nsitIe for the other informats.on contained ￿thin Ihe annual rewrL Our opinion on Ihe finanoal ststernents does notcover the other inf¢rni+w and. éxcept to th8 extent otheMse èW•* stated in ow rwt. th) t)ot ey4xess any fomi of assuvancè cortlusion there(￿. OUT￿Sp￿S￿lI￿ tstofeadthe olherinfommtion and. in doirwj so. consKger¥thelher the olher information is materially in¢onsistenl with the financial statements or our knththge obtsined in the o)ur5e of the audit or otherwsè app8ars lo be materkqlly mi5siated. If we idenbfy such rnaienal inconsistent4es or apparenl materi81 misstatements, we are required to deiemiine whelher this gNes rise to a material ￿$s(atement in the financial statements thern5elves. If, based on theworkwe have perfrymed. *Econdudethalthere is a malwial mi55taternenl ollhis 0lh?rinformation. we are required to report that facL We have r￿thing Io Tep)rt in Ihis regaftj. 5RIGHTS FOUNDATION INDEPENDENT AUDrroR'S REPORT TO THE TRUSTEES ICOIrnUED) FOR THE YEAR ENOEO 31 MARCH 2025 Opinion$ on other mattèrs ￿SCrIb•d by the Companies Act 2006 In our opinion, based on the wrrk undertaken in the course of Ihe a￿lIt.. Ihe infryrnatiw given in the trust••s' rèport. is also the directors. retN)rt forthè purposès of ojmwy law. for the finanaal year for ¥thKh the financial 5tstemertrts are wepaTed is ￿￿sistent with the financlal staiwnents.. and Ihe trustees. report which is also the directcrfs. report the pwposes of c(#iwany law. has be¢n ￿pared in acc4ydance with appluble legal requirements. Mattèrs on whith we are required to Tel￿ by •xc•ptitin In the lighlofthe kno%%ledge and undeTrtanding ofts tharitsble t1￿Y arbj itsemronmentobtsined in the course ofthe audit, we have not Identi￿ material misststements in the irustees, reF*)rL We have nothing lo report in reS￿¢t of the followng matters in relation to v&hith the Companw Acl 2C%)6 requires us to re￿rt io yw rf, in our opinion: adequate accounting records have Th)t been kept. or rebJms wjequate ft¥ our audit have not been ￿eNed from brarfhes noi wsiied by u$- the finanaal statements a￿ not in agre￿ent with the aco)unting records and retums., or certain disdosufès oftrustèès. femuneration speofied by law are not made," or we have not received all the informabon and eXplanat￿S we ￿quIre for ojr audit", or thg trustees were not ontthy to prepare the finarKial slaternents in axvrdance ￿yth th8 small C￿MpanIeS regimè and lak• advanta￿ of small corYwn*s' •xempb"¢)ns in prèw.ng Ihtr trustee5' rewt and from the requirement to prepare a stralegicreForL Responslbilities of trustees As explained more fulty in the INstees' ￿1t￿lI11es slaternent Sel ￿1 on page 8. the trustees (who are also Ihe dirèctors ol thè charitabl¢ company for the purpow of company lawl ar• rèsponsiblè for th& preparatK)n of Ihe financial statements and for being salisfied thal t￿ gNe a true and fair view. and for such internal control as the InJstèÈs dètermine i* nec8ss8ry to enab￿ th8 preparAti￿ offinarteial stst•mtnts that arè frÈo frorn material misslalement, whelher due to fraud or error. In prepariThJ the finanaal statements. the trustees are reSp￿5th for 8sse5yng the thaiitat4e companys ability to continue as 8 g(xrg concem, disdosing, ￿ ap￿1¢a￿le, matters relaled to g¢in9 C￿￿rn and u51rvJ the going concem basis ol acC￿n￿ng unless the Irustees either u)tend to I￿Uldate the ¢tharitatk cthmpany or to cease ¢ptrration$, cf have no realistic afternative but to do so. Auditorfs respon5ibiliti•s for the audit of the financial slalem Our objectives are to obtain reasonat4e assurance atojt whelher the fina￿ statements as a whole are free from material mis5taterTh8nt. whe¢her due to or 8rrDr. and to issue an auditorfs report that indude5 our opinion. Reasonable assurance is a high levd of assurance. t￿rt is fv￿aguarantee thal an audit CA)nducted in accorda[￿ with ISAS {UKlwll aknys detect a matenal rri53taterrent %then it e￿$ts. Mi55latements arise from fraud or error and are considered material rf. indmdualy or in the aggregate, Ihey couk1 ￿asO￿at￿Y te expected to influence ltre economic decisions ol users taken ￿ the basis of these finan(aalslaternents. I￿eg￿arities. Inc￿￿1r¥j fraud, afe instances of norrfcffipliance laws arKI ￿9th￿ons. We design procedures in 'ne our responsikn"lities, outtined at*)ve, to detecl material misstatements in respecl of irregulanties, itKlu¢irng fraud. The exlent to whith our prOce￿re$ are capable of dete¢lirvJ irregLlarthes. in¢*￿ing fraud is detailed tdow.. Our approach to idenbty'ThJ and assessing Ihe risks of rnaterial misststerwt in res￿ of irwulariknes. including fraud and n￿-￿liance vAth Iw5 and regulat￿5. Wds a$ foibK'. The eng￿e[T￿nt part￿r ensured that Ihe engagerrtht team ￿l￿￿ety ha<1 the 8ppropriate cy)rnpetence, ap8bililies and $knlls to •Jentify ry rgojgnise nOrK0m￿lèn¢* wth appficatAe laws and regulations; aThJ 10 5RIGHTS FOUNDATION INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES {copillNUEDI FOR THE YEAR ENDED 31 IAARCH 2025 We obiained an understanding of the legal and iegulat¢)ry frarnewcxks that are applicable to the charitable company and detemiined that the ￿)st ggnrficanl frarnaKffk5 whith are direcuy re￿vant to specir asSerDO￿ in Ihe finanryal ststerrents are those that relate to the rep￿tir￿ framewofk (Statement of Rècomm8nd•d Practice.. Acc¢yJnting and R•portiThJ by Charit*s Prepari￿ thwr aC￿Unts in accordance th th• Financial ReportirKJ Standard aFPlicab￿ in Ihe Uniled kn'ngd￿ and Republic of Ireland IFRS 1021 and the Cowies A£t 20061. We assessed susceptibility of the charilable oNnpanYs ￿anclaI statements lo mateiial misslaiement, including obtaining an underslanding of how fraud might ocwr. by.. Making enquiries of m￿agement as to Ihwr of aLXua, suspecled and al￿9ed fr8u¢Y", 8nd onsiderir¥J the Intem￿ eontrds in pla(* to mitl9ate risks of fraud and nonllcompliance wth la%4ts and r8gLdab"ons. To address the risk of fraud t1v0￿h management bias ¥#J oNtrride ofcontrcls. we: Perft)rmed anatybcal ￿C￿edureS lo idenb.fy any unusual or unexpecleil relatiOnS￿"ps: Tested pumal entrie5 to hlentify unusual ITansactws,' and Used data analytics to investigatè thè fat￿31@ ￿1nd and sKJr*fficant or unusLRI transactsons. In response to Ihe riskofirregulanties and l*vs and T￿lath"On$. w• dè%gn•d procedurès wh￿h indudsd, but wwe not limited to.. Reading the minuies of meetiThJs oftmose charged t*th goveman¢8.' arbj Enquiring ol rnanagement a5 to the pre5en¢g ol any actual or potenttal litigai*)n and daim5. There are inherent limitstions in our 8￿yrt [￿(&￿1TeS desuibed alxwe. The more removed that laws and wlations are Irom financial transacti¢Ms, the kss likdy il isthat wewould awa￿ of nortro)mpliance. Auditsng standards also limit the audit procedures required to Kjentify rK)rtr¢omr4iartr£ wth law53nd re9ulationslo erquiryof the tNstees and other rnanagernent and the Inspeckn of regLdatory and legal ¢x)rresp￿JenCe. rf any. laterial rri$stslem¢nts that alis¥ due to lrnud can be harder to detect than ifv)se that arise from error as they may invclve deliberate t0￿ealMent or c￿￿$10￿ A lurther description of our responsibilitE5 is avalat4è on the Financi￿ Reporb"ng Cc*Jnul's website at V4ww.frc.org.ukJauditorsrnsw)sit¥liti•s. This descripkn Icyms part ofour auditorf$ reporL Use of I￿r report This report is rn￿1e SO￿ty to th• charitaL4• company's Memb￿$, as a tM)ty. in accordarKe wth Chapter 3 01 Part 16 ol the Companies Aci 2(￿. Ovr audrt has been undertaken so that ￿ mvJht slate to the Gharitable companYs member5 those rnatter5 we are required to stslè to them In an auditors report and for no olher purpose. To Ihe fullest extent pemtted by law, we do not accept c* assume fesF4)rtsibilty to anyore other than the charitsbje ￿MpanY and ihe Charits￿e companls member5 as a t¢(ly. for our awlit work. forthis rèport. or lor thè w"nitsns wt havè lomièd. Hugh 5wainson IS¢nM)r Ststutory Auditor) For and on behalf of Buzzacott Audbt LLP. Ststuw Authx 130 W¢JJd Street London EC2V 6DL 29 August 2025 5PJGHTS FOUNDATION STATEMENT OF FINAIKIAL ACTivvrEs FOR THE YEAR ENDED 31 MARCH 2025 Ttial Fundi 2025 rotal Fvnes 2024 Fund5 2025 Funds 2025 INCOIIE IrKme frryn". Grants and donab.ons Inve51rnfjnt W￿￿e.. bar* irter¢# ng,441 1.7TO2JO 36,594 2.075.389 17.8T6 36.594 TOTAL IIICOIIE 1.017JO3 1,106,824 2.W.265 EXPENDrruAE Exwditure orb". Charit*48 ACti￿l*S Roi5ty fur*l$ TOTAL EXPÉNDITURE 1.019 74,775 611.027 1,$72.046 74.715 1,326.442 53,091 Y6S.7 611.027 1.646.821 1.379,$33 NET INCOIIE Al￿ MoveMeNT IN FLINDS 51.5•9 100.414 160.003 653.732 Bal•n¢e¥ lyouyht fmrd as sta*d 1.$22.fj00 1.522MO 868.7 Fund reCIa￿fiCation 1134.7931 134.793 B￿n￿5 tmLghl forward 1.38T.707 134.793 1.522AOO 868.768 1.4J9390 1.6J2.5QJ 1.522,5QO re a￿ rvJ rerrKem, like many c￿ntieS. ¢*pends on ongoi ¢Joror 5UPPOrt and Ihe success of bjture bJTrarwsir¥J effrffts. Tru5tO8s have ¢J8termin•J that Ihere are rtrj matenal unctsrtainbes £asb"ry sign1kn14y￿thI on tt* Fowk*ons abilty t¢ op¥ations. H(wvw. TnLste8scontinue tomorwtor the FtyJndats"on'i finantial heath. streams. aThJ Ihe ¢xtemal en￿r￿meth. They are ￿￿mIlIe￿ lo r*￿Ss>Y acbons k* ensurB fv sustainats.lty of the FouThJalKn. TheTruSteesackno*kdgetheirresFor￿**l1'tse5c￿￿rnI￿g the assesS￿nto1Ihe Foundatiw abilitytocontinue to adcwtth8wry (£￿ern ba5isofaccwnty4ar¥Jtt* ¢t1ig•t￿rf kn rewlany ygnffjcant doubts that might arBe. In the Tvusiee5 ha￿ a ￿?30￿8￿4e exFed2bon Ihat Ihe has •*qu8te restynes lo c¢nbnue its acbvths for ts fereseeat4e fijbjre. tw cortiwe to adcpl 9r4ng concern b8*S ep3rwvJ the armal stat8ments. are credite¢J to the Statement of Financial Isr￿Al thanty 15 considw•d to have tntthrnentto￿assets. r¢i* prob￿￿ Ihattt* resourceswillba reca￿d. aTrJ 1hemon8taryv￿ue ofincom8 can be measured with suffiL?ent rethablty. Grafits have been ir￿￿e￿ either as Ir*L¥ne from acbMi*s in futherancs of Ihe charivs ct•8dives where Ihese arn￿nt to suwort Icrf specffic actsth 8TrJ seNces. cf a5 dwatrJn5 W￿re the money &wen in re5pon5e to an app•al grnal•r fr*edom of use. fu exarnp￿ mon*s f*Xtore fvthdi exp•ndiiw• rn¢09￿1on LialyllEs are recogni5ed ￿ eX￿￿rt￿tE &8 soon as Ihere ts a 5egal or construthve Obl￿a￿On uJmmith"r the thanty lo rnake a P4yTrEnl to a thi￿ party. it is prebatle that a transfer of eCt￿MIC benefits will uired in sememert am(￿01th9 ct*Jakn can be rel￿￿. is ac￿nI¢￿ form w ocw* bas Expenditwe eoThsKsts ofthe cost5 01 thariith acbvibes. TIy5 Ind￿je$ al costs a55rKJated fijrthenr the charitat4e puws oftl*chanty. th'rect tr* ¢har￿$ ¢hiKlw'$thyrfal rights. AlloG•tton of ¥upport •nd ggvernance Gosts Supwrt Costs repres￿1 ￿dIrEC1 thariiaoie exF*rOrtuie. In ¢rOer tts ¢arry *yrt tre pnmary wrposes of tre ¢hanty it 1$ Iw¢wory to suryort such as general M￿•yemen[, 1nfcrfMati￿ techmlogy. commun￿b"0ns, irtsurance 8ThJ other office a5 as Tr)vern￿ of Ihe chty. These costs are b8tyrnen bl•y *• SWVOrfir¥J ¢)n theb•sts •1+￿IeetStrff to*. Expenthture is ￿10¢8104 lo Oath acbwty m a dirp£t bas￿. or by alocaiim based (m an estirnale oltt* time nt by each memt¢r ofstsff on exh aclwty ty syl an eskniate tsf wwrbon ￿ ¢osts to that 16 5RIGHTS FOUNDATION NOTES TO THE nNANaAL STATEMENTS ICONTINUEDI FOR THE YEAR eNDEO 31 MARCH 2025 I ACCOUNTING POUCES Foreiyn ¢xth*nge differences For•gn currerty Iransathons ara tran￿a￿J into stsrfiry at the rate5 nAiryJ when occur. Foreign currency mL￿tary assets *)J ￿8t1.111*S ar8 tr8n$k*d at rates at the balanca sh8et date. Any diifeMc¢s 8R t*en to Ihe StatemeTrtof Fin￿a* Ackn￿1￿5. Tèxalon The company is a thatity the meaning ¢1 P*a I S¢W* 6 Finan¢¢ A¢1 2010. A¢c•rthngly. the company 15 exempt fram tsxatth In Otinr￿mÈ oregptsi gains wilhH) categor*s eovered by Chaptér 3 of Part 11 of ts CorpoAtson Tax AcL2010 cv SÉc*on 2￿ 01 the Taxation of Chargeat* Gains Ad 1992, tts Ihe exkr*thatsuch inc¢n* ￿ 9¥￿S we to charilabkn purposes. pa￿10 The tharity i5 part of pen5K)n xkne. a rtefi￿ ¢onthtMJbW ¥￿Me, the assets ol wl¥¢h are h¢k1 separ**ty those ofth8 L*arity in an ir#Jepethty adMiniste￿d fvnd. The cost of COntrib￿￿ra poyable ty the charity to the 15 chBrged to the irwne and ewendrture account as cur￿. Ovbtord OeblNs are re￿￿*4 * th¢* SOlOtyn*nt *iitUll less any provtsb)n lor Tr)nrfecOver8￿.1lty. Prepayments $hort4ami thposlts SA￿￿t$ F￿ndation cons*Jer5 ¢JeFoslts￿th a mabjnty ofmLYe th•n the* m(th les$ than mcmth5 to b• short4erm Oeposrf5. Th•s• ar• dwfiEd a5 short4erm dèposrts on the Balance Sheei and are measured at omorbs¢d ¢ost Movements in these deposws *e i￿￿utte￿ In}￿$t1￿ actiMb8s in the cash flow slalemenL Deposits a matunty Oftl￿e months L¥ less at •W1*5ib¢)n are irE*td as ¢ah equvalents ind￿3¢d wilhin Cash at bank and In hwd. Ca•h al bank and ITh h4r¥l Cash at bank in hand represents such a£ttyJnts and i1￿1￿jmerts b)at are a¥aiLatAe on demand or ha a rnalurity of kn Ihan thr¢t monihs flfth the dale of ac4LMSthn. Crtditors and PfoYIs￿s Creditors and provisims are recc97i￿ 4then there 15 an ot41gaDw at IhB balance 5heeldate as a res￿ of a paste¥ent. il 1$ probable Ihat a transfer of eccrnmK b￿fit b8 required in setll8m•nL and the arnount ofthe 5eNementran e5brnaie¢J wEIL4fAy. CrÈthtNs and wovsiortsara r80)gr4sed atthèamountlhethanty bc*pates rtwll pay to setde iht structurn Unwtnded are sP￿d on athitses blat any of Ihe wrpDS88 01 thè charty. Designatéd furnJs are L￿fe$￿C￿j fuThts oflhe tr￿1885 ha¥e detsd8d al Iheir di%c¥etw to set askJe to use kn a speofic purpjse. Restrcted fijnds aTB that be ￿ed frjr p•tr'udèr resin*xed pJryJse$ 7Mthin the objerts ofthe tharity. Restrictio￿ a￿ vkn sp¢)fi¢d try th& fUth1dc￿ or bJThY$ are raised IL¥ particular Redundaftcy and ternilnation paym•rts Redundancy ar￿ terminabw c05ts arv rwryswj •$ an ¢yrtse in the ststa1)￿l of FrnrKaal Acti¥rtJ"es and I'abdty on Ihe Balanrt stht aithe poAIt 5RtyJhts FtyJTrjatc￿ is demonstfabty commrtw to erther. temiinate the em￿oymen[ofSn emth or9row of ernF￿ betr￿e norrn￿ rebrerneDt date: ovth twminabon beneffts as a res￿1 ofw offw in ordwto •ncoura9e voluntary rndund•rKy SRights Foundatyon is ¢or6TrJered lo be dgnM$waNy ¢tsnmiiied onty has a d8tsled lormal Flan fc¢ Ihe terrninatiL￿ ar￿ ￿ wtih¢)ut realisic possthlity of withdwd pLan. 17 SRIGHTS FOUNDATION NOTES TO THE F114ANCIAL STATEMEHrn IcoKnNUED) FOR THE YEAR ENDED 31 MARCH 202S I A¢¢OUNTIMG POUCIES lconllnwdl Flnan¢lal In$trum•fits Th6 thanty only holds ba5K finarKa4 instmments as defi￿j in FRS 102. The finan￿￿ assets aThJ financial liablityes ofth• thalty their measuremenl baso are as fc41rws Financ431 awts- trade and cther debtors are basic finanLi81 instNyenls ar#1 are debt Instrwmwts rreasured al￿￿￿SeLl cosi Prepaymersts are not ffinar￿al instnwnents. Cash at bank- cI￿lfied as a baw¢ ffina￿al ￿$trUment and is measured at la¢e v*e. Finart¢ia %uuals aThJ otsr Cr￿itOrS are financid Mrumerts and are measured at amorbsed ¢ot 3. INCOMe FROM GPAP4TS AND DONATIONS Unr•strktsd R•¥trktsd Funth Fund 2015 2025 Total Funds 202$ 2024 Dc¥Bbo 6,056 1,764.164 952 Grants 974723 785A41 2.009.437 789.441 1.770,230 2,015.389 In fv year w 31 Mafth 2024. grants tthaling £552.546**re r8striLtsJ, wilh the balarK* olall othergrarts and donth.ons beiw UNest￿tsd. 4. EXPENCMTURE CURRENT YEAR DiTrct Support ¢os¢s Total 2026 67T.tsS 51.$47 97.647 827.lJ89 611.927 1.768 206.037 •19,732 281224 60 303.684 1,67llJ46 7477fj Raising s￿p￿t cosls 1.648.821 PRIOR YEAR Toial 2024 Charitabl8 Acb*b8S 518.884 485.091 1,4S4 274. 146 T￿,691 324.467 1.324442 Raising 31.723 70.235 618.842 79.914 (344.381) 51091 Costs 1.379,5J3 Details o1$upwtyt￿$L% are giw in 18 5RIGHTS FOU140ATtON NOTES TO THE FINANCIAL STATEMeNTS ICONllNUEDI FOR THE YEAR ENDED 31 IAARCH 2025 . SUPPORT COSTS 202S 20241 Go%*m•n¢e ￿$ts. Audit fee fcf the year VAD 13.500" 12.900 OthersuppNic0515." Stalfro$ts Staff rdated costs oirKe *Jmini8trab 97.H7 40A97 161.940 70.235 IT5.950 84.396 & NÈT INCOME FOR THE YEAR Thi8 is $tsbJ after c*argry'. 2025 2024 Auditorfs remunerttthi lemdLK*￿ VAD C•eratiro lease charge 10.7 1.313 7. EIWILOYEE A14D Key IAANAGei*NT peRSONNeL ThE key man¥Jement yrsonfi￿ of th& Ch*ty c(¥))wtse ￿ trustses fDwectots- lor the purwjses of the Companies Act) Sen1￿ Man•Jemert Team. The totsl amounts pahy in resF*ca ofthe key management persenr￿1 of the Charity lirKJudiry ernFloyefs Natsonal InsurarKe conlrribubDn5 and emr4)yor5 p•nsion contribthKml ￿re £271.299 {2024". £249.0121. N¢ne of the trvstee$1or •hy persoro ¢onre(a*J ¥Mlh Iheml re￿Th￿￿ any rwnunernbon thJrirvJ Ihe year or Ihe previou$ yÈar. DuriThJ the yeaf, onetrustee was ￿1mbUr5￿j e¥w8es toialry £S,561 12024 £222 tob¥o Trusleesl. ReIM￿j￿8d c•sts irthlad and ac￿￿r￿￿1￿1n inwed *tiile Ferfrrfrning direcl acti¥ib"e5 on behavofthe Charty. 1025 2024 Tha aggrè3atepayrd ojsts **r8.' Wa9e5 and salaFi85 Social seajiity cos 691.279 94.914 40.896 B27.OB9 539.468 57.204 618.842 The n￿Mber d •nployees eaffl￿g £￿.c#)) in Ihe year LY mre lexc*Jsive of efftployer pens10ns and emF4oyer National Inwrance oxInl￿b￿sj was." 2025 2024 No. £60,CW £TO,(ts) £80,LK)1- £90.C(X) £120.W1- £130,L £I30,¢￿1- £140,C*Y) 19 5PJGHTS FOUNOATION NOTES TO THE ANANCIAL STATeMEKfs {CONfwvEDI FOR THE Y&IR ENOEO 31 IAARCH 2025 7. EMPLOYEE AND KEY IAANAGEIIENT PERS01•4EL IC•nlln¥xdl rtkulao of employees.. The av•rag• stsff emF4oyed by tr*Chaiity tr* finant4al year ame￿r￿e￿ to 2025 13 2024 10.2 Durire year. the Chanty madt tÈrminatioTh paymwts tots￿ £36.18312024". £nill. r*ty'n9 to ts redundancy of￿0 wsts as part olan u9arMzational restnxbJre. SHORT.TeRM Deposffs 2024 S33,237 Inveslmen15 in short terrn ¢J•￿￿lts have an rnattjnty of M¢￿ than 3 I￿nthS and are wtc4nab"cally rd ovw e¥ery 95 4ay$. These deposits *re Flaced at Interesi raw rarYJi(KJ bÈt*EÈfb 3.46% and 3.81% p.a. thro￿hr￿rt the fThrwl year. 9. OEeTORS 2025 2024 Trade d￿tr￿S Prepayments AtsruBd in¢om• 1S• 1.3eo 15.664 338.OOQ 354664 1.SJ9 10. CREDrroRS: afflounts du• wiIIMn orMky•ar 2026 2024 Trade creditors Taxatw and sotyal serJJrity CMtr¢r credilor5 8nd accruaLs OelEvfEd incorrelsee 23,165 7.241 22,948 125,QOO 61.294 11.876 23.018 290.(¥10 17¥ 352 386,218 Delerred irtomè 202S 2f124 Balance at the teginnry ol the yeor Arnount releawj io inctrne )*ar Gr* inwne ¢J8fFTrY in y 290.000 1290,000) 125,000 125,000 290.0 .iJ 5RIGHT$ FOUNDATMYI NOTES TO THE FINANCIAL STATEMENTS ICONTINUEO) FOR THE YeAfl ENOED 31 AIARCH 2025 11. MOVEMENT IN FUNDS CURRENT YEAR Ball￿0 ai l Fund Bala￿08t 31 March 202S RESTRICTED FUNDS ulldlng a Saf¢ Dlglt•l Wurtd lor Chlldr¢rb and Youth COS Toolklt Pathvia￿ Mgxlco AgeAssuAnce Spectrum Slop the Biggpst of I1￿*￿ dats cdle¢llon on INCLUDE+ F41￿h￿l To¢alr¢stri¢t•dlunds 60S,1 126.002 93.352 16,524 8,300 1J4,793 1131.6411 133.4801 8,￿0 13,437 113.4081 21 243.207 DesiGNATED UNRESTRICTED FUNDS Polbcy and Ad¥o¢a¢y 1193,0301 139,970 GENERAL UNRESTRICTED FUNDS 1.189JOO {1X7931 1.Q17JfjJ ITT2.704 1,299.328 Toial 1,521500 1.8QQ824 11,046,821) 1,683,$03 PRI&P YEAR B&iartce at 31 2023 RESTRICTEO FUNDS COS T¢)&kit FW Lib8rty Totalfestrictsd fvnLIs 302.616 249.930 (302.6161 1249.930J 1552.5rf6) 552.5rf6 DESIGAIA TED UNRESTRICTED FUNDS PohcyandAd¥LKaty 333.(k GENERAL UNRESTRICTED FUNDS 535.768 1.480.719 {826.987J 1.189. 868,768 2,033,265 11,3T9,533) i.522.￿0 held on trust t¢ t* aFs)hed Icrf wrpJ8es. Deslw*dfund5 Pc4icy aTrJ Adw. FuTrJs (*svJnatwJ by thB tJU5tee5 t*SUPPOrt lubjre in the areas ofpolKy 3TrJ *1vocw. 21 5fi1GHTS FCth4DATION NOTES TO THE F￿NcilL STATEIAENTS ICOIITINUED> FOR THE YEAR ENOED 31 MARCH 2026 11. AIC>vEIAENT *4 FUNDS Iconllnu8O) Prioryur adju8kni•nt During Ihe yearended 31 Ilarth 2025. a M￿da$STr￿￿ort 0fexpentht￿waS hlents"￿d in the pritiryearfs finanoal 5tstements. An amwnt of£134.793, recorded as e￿nditUre the COS Toolxrt fvnd, 8MukJ have en allwated to Genefal Unr88trbctsd Furth. Th5 redaswficabon ha5 r￿ unpact on the reported nat assets v ret exFeTrlrture. 12. ANALYSIS OF NET ASSETS BET¥￿EN FUNOS A* 4t31 ¥•r¢h 202$ Total Funds Fun Funds Net cuirenl assets 1,439,296 243.207 1,612.603 Not •88•ts •tlho •fid olth• y•4r 1,439,296 24J,207 1.682.503 As •t 31 Ilarch 2024 r•st•tedl Tot81 Funds Ftttlds 1.387.T07 1.387.707 134. 793 134. 793 1.522.5QO 1.522.500 N•tas8•ts attho •nd olth• y•ar 13. AELATED PARTY TRANSACTIOIIS On 02 Sgptwnbor 2024. SRights FoundalioTrEU ASBLwas ￿tOr￿)r￿d in 8oJssels, BekJp￿n. libs cornKlered a f¥ated party io tho CL￿paThy to ccfflrnon conirc4 Infl￿th thrwh iTr*¥idua15 invc4¥ed in g2vam￿c* of b)th 8￿￿tr"8s. No trw¢tior¢ b¢M**n SRW FcAwMlabon SRqhls Fothlation EU durirrfJ the reporbng period. and no balances were coJtstanthrwJ 8t Ihe ye8reTrl 14 FINANCIAL COMMrrMEMTS At 31st Marth 2025. th¢ ¢W In prffy year. Iho ¢￿•￿ h•J ¢ommitw to pay E19.404 tn ￿a￿0Th to de}￿￿￿￿￿ tot*e afterthe yearend. 5RIGHTS FOUNDAnoN NOTES TO THE FINAPKIAL STATeMeNTS IcoNThueDI FOR THE YEAR ENDED 31 ￿Re￿ 2025 Is. STATEMENT OF F*4ANCIAL ACTivmÉ& PRTh YEAR{•8 re8t•tedl Tolal FuNJd 24 Funds 2024 2024 INCOME Grants aTrdL*in8knS 1.46a843 2.015.389 17.876 1.480.719 17,876 2.033.205 TOTAL INCOME EXPENDITURE 417.7$3 1,326,442 53.091 961.780 53,09t 1.379,533 TOTAL EXPENDITURE 417,753 51a939 fjl.713 6sJ,n2 NET AIOVEMENTINFUIIDS 511939 134.793 868.768 868.7fj8 1.387.707 f34.m 1.522.500 23