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2025-03-31-accounts

ReportOUT Annual Review

Report. Inform. Defend.

Our Annual Review of 2024-2025

ReportOUT is a global human rights organisation for sexual and gender minorities For more information, please visit our website: www.reportout.org Registered Charity Number (England and Wales): 1185887

Report Editor Drew Dalton ReportOUT CEO

Contents

About ReportOUT Page 4
A Statement from ReportOUT's CEO Page 5
LGBTQ+ Rights: Local to Global Page 6
The Progression Ball and Awards Page 7
Attending Proud To Be Your Friend Page 8
#SaferToBeMe 2025 Page 9
The Newcastle-Gateshead Declaration Page 11
Our Human Rights Research Page 13
Our Global Campaigns Page 15
Engagement with the Equal Rights Coalition Page 16
A New Patron Joins Us Page 17
Our Volunteer Impact Page 18
Happy Birthday to ReportOUT Page 19
Our Finances and Future Direction Page 20
Thanks To Our Supporters Page 21

Page 3

About ReportOUT

Since 2019, ReportOUT have been at the forefront of protecting the human rights of sexual and gender minorities in the United Kingdom and globally. As a registered charity in England and Wales (registered charity number 1185887) we are fearless, determined and relentless in our belief that human rights are fundamental to advancing the lives of sexual and gender minorities, and their communities.

We recognise that we need to succeed in our aims and objectives by also using principles from international development alongside human rights frameworks, and we believe that both of these approaches should always include sexual and gender minorities as part of them. We align all of our work with Agenda 2030, in that no one should be left behind.

ReportOUT’s official aim and objectives are:

To promote human rights (as set out in the Universal Declaration of Human Rights and subsequent United Nations conventions and declarations) throughout the world for sexual and gender minorities by all or any of the following means:

Our guiding principles:

Page 4

A Statement from ReportOUT's CEO

As we reflect on 2024–2025, I am immensely proud of what ReportOUT has achieved during a period of profound global uncertainty and increasing hostility toward sexual and gender minorities. This year has reaffirmed why our work matters, and why it must continue with urgency, integrity, and courage.

Across this reporting period, ReportOUT has strengthened its role as a global human rights organisation rooted in community, evidence, and action. From convening the landmark #SaferToBeMe 2025 Summit, bringing together over 700 delegates from more than 40 countries, to the launch of the Newcastle–Gateshead Declaration, we have demonstrated the power of leadership to influence global change. At a time when LGBTQ+ rights are being challenged or rolled back in many parts of the world, our work and Declaration stands as a collective line in the sand: LGBTQ+ rights are human rights, and they are non-negotiable.

Our work this year has continued to span research, education, and advocacy. Through our engagement with the United Nations, the Equal Rights Coalition, and civil society partners globally, we have amplified lived experience within policy spaces that too often exclude it. We also recognise the central role of our volunteers, Trustees, partners, and supporters. Their commitment, expertise, and solidarity underpin everything we do. As we celebrated our fifth anniversary, we did so with gratitude and a renewed determination.

Looking ahead, ReportOUT enters the next phase of its journey with a clear focus: deepening the connection between frontline support, lived experience, cutting-edge human rights research, education and truly global campaigns. The expansion of our OUT and Safe NE Project, alongside diversified funding, new research, and a forthcoming global MOOC on LGBTQ+ rights, positions us to respond strategically to both local and global needs.

In challenging times, hope must be organised. ReportOUT will continue to report, inform, and defend, together.

Drew Dalton Founder and CEO

----- Start of picture text -----
Drew Dalton
CEO of ReportOUT
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Page 5

LGBTQ+ Rights: From Local to Global

A partnership with OUT North East Zine and placard making at Pride

Part of our mission to educate

ReportOUT was proud to team up with OUT North East to host a series of public placard-making and zinemaking workshops designed to spark creativity, conversation, and collective action about LGBTQ+ human rights.

Alongside these hands-on sessions, participants were encouraged to write and send postcards directly to LGBTQ+ activists, offering messages of solidarity and support to those working on the frontlines of global LGBTQ+ rights struggles. The workshops were delivered across multiple OUT North East events in Sunderland, Gateshead, and South Tyneside, welcoming people of all ages. Young people, families, older people, and long-standing activists came together around shared tables, using art, words, and conversation to explore identity, resistance, and hope. These intergenerational spaces highlighted the power of accessible, creative activism in building understanding and confidence.

For ReportOUT, this collaboration is a deliberate strategy to raise public awareness of global LGBTQ+ rights while grounding that work locally. By embedding our activism within community-led spaces, we are strengthening our presence and accountability in North East England, reaffirming the region as our base while continuing to connect local voices to global struggles for equality, dignity, and justice.

Page 6

The Progression Ball and Awards

A partnership with Pride Action North

An awards ceremony for LGBTQ+ people

A celebration of great work

The 2025 PAN Progression Ball and Awards, hosted by Pride Action North in partnership with ReportOUT, marked a powerful and celebratory start to LGBT+ History Month in 2025.

Held on 7 February 2025 at the Grand Hotel Gosforth Park, the event brought together LGBTQIA+ community members, allies, professionals, and organisations for an evening dedicated to recognition, pride, and collective progress. Now in its second year, the Progression Ball has quickly become a flagship regional event, shining a spotlight on individuals and organisations who have made outstanding contributions to equality, inclusion, and human rights. LGBTQ+ speakers from across the globe beamed into the ball live from their nation states.

The evening featured a formal three-course dinner, live entertainment, performances, and a lively auction and raffle, all contributing to a warm and celebratory atmosphere. Central to the night were the Progression Awards, which honoured achievements across categories including youth leadership, allyship, business, third sector impact, and lifetime achievement, recognising both grassroots and institutional change-makers.

More than a celebration, the 2025 Progression Ball and Awards served as a reaffirmation of solidarity and resilience at a time of shifting social and political landscapes, reinforcing the importance of visibility, community connection, and continued action to advance LGBTQIA+ rights across the region and beyond.

Page 7

Attending Proud to Be Your Friend Speaking to criminal justice professionals

Strengthening LGBTQ+ rights

Remembering those not in the room

The Proud to Be Your Friend Conference in Austin, Texas, USA, brought together LGBTQ+ professionals from across the criminal justice system to connect, reflect, and drive meaningful change.

The conference created a rare and powerful space for honest conversation about lived experiences, visibility, well-being, and inclusion within often challenging professional environments. Through keynote sessions, panel discussions, and peer-led dialogue, delegates explored both the barriers LGBTQ+ professionals face and the leadership they bring to criminal justice reform. A key highlight of the conference was the keynote session delivered by ReportOUT, focused on how criminal justice professionals can better support LGBTQ+ people in their day-to-day practice. Drawing on global examples of LGBTQ+ interactions with criminal justice systems, the session explored how LGBTQ+ people are frequently positioned as both victims and perpetrators, often within systems shaped by discrimination, surveillance, and criminalisation.

Participants were encouraged to reflect critically on power, protection, and institutional harm, while also engaging with practical actions such as partnership-working with LGBTQ+ civil society, improving data collection, embedding LGBTQ+ scrutiny, and delivering training led by LGBTQ+ people themselves. It importantly pointed to those criminal justice systems who were not in the conference room, asking how we can better work with them and how to develop future projects together.

Page 8

#SaferToBeMe 2025

A historic UK global LGBTQ+ rights Summit

700+ people attended over 12 events

Unity during a time of change

#SaferToBeMe 2025 was a landmark global LGBTQ+ human rights summit held in the North East of England from 20–25 October 2025, bringing together over 700+ delegates from 40+ countries in a week-long programme of events focused on strengthening solidarity, resistance, and visibility for queer communities worldwide.

Organised by ReportOUT, Pride Action North, and OUT North East, the Summit centred on the theme “Power, Populism and Politics” — addressing rising authoritarianism, anti-LGBTQ+ rhetoric, legal rollbacks, and the global backlash against sexual orientation and gender identity rights. Events included 45+ expert sessions, keynote talks, training workshops, networking opportunities, queer history tours, and a candlelit vigil. A major highlight was the unveiling and signing of the Newcastle-Gateshead Declaration, the first global solidarity compact for LGBTQ+ rights, intended as an enduring call to action for organisations and individuals globally. ReportOUT

SaferToBeMe 2025 catalysed international collaboration against anti-LGBTQ+ trends, amplified grassroots activism, and strengthened coalitions between civil society, policymakers, and allies. It boosted regional visibility and economic engagement in the North East while establishing strategic frameworks for future advocacy and collective resilience.

Page 9

Photographs From #SaferToBeMe 2025 4VT• PETEk IK*IURfAIi Page10

The Newcastle-Gateshead Declaration

A historic Declaration for LGBTQ+ rights Signed by over 180+ organisations

Drawing a collective line in the sand

The Newcastle–Gateshead Declaration publicly and unequivocally reaffirms that LGBTQ+ rights are human rights, at a time when those rights are being challenged, diluted, or rolled back in many parts of the world, including within democratic societies.

The Declaration sends a clear message that equality, dignity, and safety for LGBTQ+ people are nonnegotiable, regardless of shifting political climates, culture-war narratives, or international uncertainty. By grounding its commitments in lived experience, solidarity, and accountability, it moves beyond symbolism and positions LGBTQ+ rights as a shared responsibility across public institutions, civil society, and communities.

Its impact lies in three key areas. First, it anchors values locally while speaking globally, showing that cities and regions can lead when national or international leadership falters. Second, it strengthens collaboration by uniting organisations, activists, and allies under a common framework, championed through the leadership of UK Alliance for Global Equality and chaired by ReportOUT. Third, it provides a platform for advocacy, scrutiny, and action, ensuring LGBTQ+ rights remain visible, defended, and advanced.

In changing times, the Newcastle–Gateshead Declaration stands as both a statement of resistance and a blueprint for progress, reaffirming that regression is not inevitable, and that collective commitment can safeguard hard-won rights for current and future generations.

Page 11

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Our Human Rights Research

Mapping LGBTQ+ human rights abuses

Our global reputation solidified

For delivering cutting edge research

During 2024–2025, ReportOUT delivered a series of high-impact, globally recognised research projects that deepened understanding of LGBTQ+ lived experience across diverse political, legal, and cultural contexts.

A major milestone was the publication of ‘OUT in Mexico,’ the largest study of its kind ever undertaken in the country. Developed over 18 months in partnership with local activists Contramapeo, the project gathered more than 20,000 survey responses. The research highlighted the stark contradiction between Mexico’s comparatively comprehensive legal protections and the persistent realities of discrimination, violence, and social exclusion faced by LGBTQ+ people in everyday life. Its scale and depth enabled a detailed intersectional analysis, examining how sexuality and gender identity interact with religion, ethnicity, gender, and national background, particularly significant in a country hosting one of the largest non-national populations in the Americas.

ReportOUT also published ‘OUT in Nigeria,’ a deep-dive report into LGBTQ+ participation in political processes in Africa’s largest democracy, produced in partnership with the feminist-led NGO CHEVs. While acknowledging the deeply institutionalised homophobia that shapes daily life for many queer Nigerians, the research revealed important nuances in political engagement, from voting practices to shifting political rhetoric and behind-the-scenes engagement with elected representatives. The findings directly support CHEVs’ grassroots advocacy, equipping LGBTQ+ people with the knowledge and confidence to participate in civic life and contribute to longer-term narrative change.

Page 13

Our Human Rights Research

The breadth of ReportOUT’s research was further demonstrated at the #SaferToBeMe Conference, where six distinct research projects were presented, spanning topics from HIV and AIDS provision in South America to the implications of European populist movements for LGBTQ+ rights, and lessons from successful LGBTQ+ activist strategies worldwide. These sessions showcased both the depth of expertise within the research team and their ability to communicate complex issues to wide and diverse audiences.

International recognition of ReportOUT’s credibility continued to grow. Our submission to the UN Independent Expert on protection against violence and discrimination based on sexual orientation and gender identity, focused on forced displacement, was cited nine times in the final UN report, underlining our standing as a trusted and reliable research partner.

Looking ahead, new projects initiated in 2025 for delivery in late 2026 include ‘OUT in Madagascar,’ the first-ever national study of LGBTQ+ lived experience in the country, and a partnership with a Colombian NGO on ‘The Queer Disappeared,’ examining LGBTQ+ victims of the Colombian civil war and developing a framework transferable to other post-conflict contexts.

Page 14

Our Global Campaigns

Our campaigning at the United Nations Ensuring LGBTQ+ voices are heard

By leaders and decision makers

The Global Campaigns Team developed a solid foundation and engaged with different avenues of campaigning, including the Commonwealth, the United Nations, and the Sustainable Development agenda.

Over the past two years, ReportOUT has proudly served as Chair the UK Alliance for Global Equality (UKAGE), providing strategic leadership and coordination for LGBTQ+ advocacy organisations across the UK during a period of significant social and political change. In this role, ReportOUT strengthened collaboration across civil society, aligned shared policy priorities, and amplified collective advocacy to protect and advance LGBTQ+ rights.

Building on this national leadership, ReportOUT is now also a member of the Commonwealth Equality Network (TCEN) and actively participates in membership working groups of the Equal Rights Coalition, further extending its engagement into international and multilateral spaces and reinforcing its commitment to advancing equality, human rights, and inclusive policy-making at UK, Commonwealth, and global levels.

Some key achievements include: submitting evidence to the UN Treaty Bodies (CEDAW) for Mexico; involvement in the drafting committee for the Civil Society Statement for Nigeria's Voluntary National Review at the UN High-Level Political Forum, and monitoring the work of the Independent Expert on SOGIESC.

Page 15

Engagement with the ERC

Civil society and nation states together

Progressing LGBTQ+ rights

The Equal Rights Coalition Conference

The 2024 Equal Rights Coalition (ERC) Conference, held in Berlin under the theme ‘Countering the Push Back,’ brought together over 120 civil society organisations, 67 nation states, multilateral institutions and donors to confront the global rollback of LGBTQ+ rights. ReportOUT attended.

Across plenary sessions and thematic panels, participants explored how rising anti-gender movements, shrinking civic space and authoritarianism are threatening hard-won progress, while also sharing practical pathways for resistance through diplomacy, law, development policy and international cooperation. Strong emphasis was placed on feminist foreign policy, national action plans, decriminalisation, inclusive development and the vital role of civil society as early warning actors and drivers of change

ReportOUT’s presence at the conference was firmly rooted in this spirit of collaboration. Through strategic engagement with civil society partners, diplomats and state representatives, ReportOUT contributed to conversations on coalition-building, accountability and the protection of LGBTQ+ people in hostile and changing political environments. The conference provided a critical platform for ReportOUT to strengthen relationships with both nation states and grassroots organisations, helping to bridge lived experience with policy and diplomacy. In a time of increasing backlash, the ERC Conference reaffirmed the importance of unified action, where civil society and governments work together, to advance LGBTQ+ rights, safeguard democratic values, and ensure that equality and human rights remain central to global decision-making.

Page 16

A New Patron Joins Us!

Amplifying the voice of ReportOUT Mr Gay Great Britain and Mr Gay World

"I SEE REPORTOUT AS A BEACON OF HOPE AND RESILIENCE, AND I'M HONOURED TO LEND MY VOICE TO AMPLIFY ITS MISSION" Paul Carruthers

Page 17

Our Volunteer Impact

According to the specific methodology of the ‘Do Good Institute’ (2025) the value of a volunteer’s hour is worth £24.52. Across our 100 volunteers over the year (each giving their 12 hours per month), they have contributed the equivalent of: P E R I O D F R O M A P R I L 2 0 2 4 - M A R C H 2 0 2 5 £353,088 WORTH OF VOLUNTEER TIME HELPING REPORTOUT TO ACHIEVE OUR GOALS!

Page 18

Happy Birthday ReportOUT!

----- Start of picture text -----
IN OCTOBER 2024,
REPORTOUT CELEBRATED
OUR FIFTH YEAR OF
EXISTENCE!
Happy birthday to ReportOUT!
----- End of picture text -----

Page 19

Our Finances and Future Directions

Financial overview:

During the financial year ended 31 March 2025, the charity recorded total incoming resources of £26,523, all of which were unrestricted funds. Income was derived primarily from donations and regular giving, reflecting continued support from individuals despite a challenging economic climate for the voluntary sector.

The Trustees recognise that income levels during the year were modest and continue to monitor the organisation’s funding position closely, with a view to strengthening and diversifying income streams in future periods.

Total resources expended during the year amounted to £12,851, all of which related to unrestricted funds. Expenditure was carefully controlled and directed towards the charity’s core activities and essential operating costs, ensuring that resources were applied in furtherance of the charity’s objectives in line with its governing document. As a result of prudent financial management, the charity generated a surplus of £13,672 for the year.

The surplus has been retained within unrestricted reserves to support the ongoing operation and sustainability of the charity. The Trustees consider the year-end reserves position to be appropriate to meet short-term liabilities and provide a modest level of financial resilience. The Trustees regularly review financial performance and reserve levels as part of their governance responsibilities and are satisfied that the charity remains a going concern.

Future directions for ReportOUT:

ReportOUT’s future direction is focused on deepening the connection between frontline support, lived experience, and evidence-based human rights research. Central to this is the expansion of our service provision through the OUT and Safe NE Project, with a clear and dedicated focus on LGBTQ+ migrants, asylum seekers, and refugees in the North East. OUT and Safe NE will provide a weekly, in-person drop-in service offering a safe, trusted space for LGBTQ+ migrants to access practical support, peer connection, advocacy, and signposting around issues such as asylum processes, housing, safety, mental wellbeing, and navigating public services.

Alongside service delivery, ReportOUT will diversify its funding base through trusts and foundations, statutory funding, research partnerships, and earned income from training. We will relaunch our Campaigner Training Programme, supporting LGBTQ+ people to safely document abuses and engage in advocacy. New research projects will continue to explore LGBTQ+ rights and development needs within nation states and on thematic issues, while a forthcoming MOOC on Global LGBTQ+ rights will extend ReportOUT’s reach, making expert knowledge and tools accessible to a global audience. ReportOUT will continue to take a stance against the rise of authoritarian and populist leaders, and their institutions, who work to rollback LGBTQ+ rights across the globe. We will continue to report, inform and defend.

Page 20

Thanks to Our Supporters

Looking ahead:

Through these structural and strategic priorities, ReportOUT is positioning itself to navigate financial uncertainties and remain a leading advocate for human rights globally. With a strong commitment to expanding income diversity and maintaining financial discipline, we are confident in our ability to sustain and grow our impact.

Thank you to all of our Trustees who have supported us in 2024-2025. This time period saw a continuation of our excellent work from our Trustees, and we also said goodbye to some Trustees who stepped down - we send them all of a huge thanks for their support whilst in their role.

Current continuing and new Trustees:

Former Trustees:

Page 21

Copyright © ReportOUT "Report. Inform. Defend." All rights reserved First published in 2026

ReportOUT c/o ONE Centre Unit 2B, Stonehills Shields Road Gateshead NE10 0HW

For more information, please visit our website: www.reportout.org Registered Charity number (England and Wales): 1185887

@SOGIReportOUT @SOGI_ReportOUT ReportOUT Channel @ReportOUT Contactus@reportout.org

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

REPORTOUT C I O

REPORTOUT CIO

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Page
Report of the Trustees 1 to 2
Independent Examiner's Report 3
Statement of Financial Activities 4
Balance Sheet 5
Notes to the Financial Statements 6 to 13
Detailed Statement of Financial Activities 14 to 15

REPORTOUT CIO

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

The trustees present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of 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) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Public benefit

The charity carries out a wide range of activities in pursuance of its charitable aims. The Trustees consider that these activities, summarised above, provide benefit both to those who directly receive services, and the wider community in the United Kingdom. The trustees confirm that they have complied with the duty in section 4 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission.

FINANCIAL REVIEW

Financial review

ReportOut is primarily funded by donations and grants. The total income for the year was £26,523 (2024 - £7,110), of which £Nil was restricted (2024 - £Nil). This income is allocated across respective funds on the Statement of Financial Activities in accordance with the Statement of Recommended Practice.

The Statement of Financial Activities for the year ended 31 March 2025, shows a net surplus across all funds of £13,672 (2024 - net deficit £7,641).

The Balance Sheet at 31 March 2025 shows a total fund carried forward of £24,952 (2024 - £11,280) of which there are £Nil restricted funds (2024 - £2,176).

Reserves policy

ReportOut has established a policy whereby the unrestricted funds not invested in fixed assets held by the charity should be between three and six months of annual expenditure.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Charitable Incorporated Organisation - Foundation Model - whereby the only voting members are the charity Trustees. We have adopted the Charity Commissions Model Constitution to ensure we comply with the Charities Act 2011 (the 2011 Act) and the General Regulations. This helps us to ensure we:

Recruitment and appointment of new trustees

Trustees are appointed through advertising externally via our website, newsletter, social media and through relevant centres (such as Volunteer Centres). After a successful interview and induction process, they are approved by the rest of the Trustees at the following Trustees meeting.

Organisational structure

The Trustees meet each quarter and deal with the administration of the charity encompassing the strategic vision, financial accountability and risk management. Some trustees are also operational in their engagement and so may meet more regularly to discuss operational issues.

Page 1

REPORTOUT CIO

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT

Risk management

The Trustees have conducted a review of the major risks to which the charity is exposed and systems have been established to mitigate those risks including the implementation of procedures for authorisation of all transactions and projects and for ensuring the consistent quality of the delivery of all operational aspects of the charitable company. These procedures are periodically reviewed to ensure that they still meet the needs of the charity.

ReportOut have a Risk Management Policy and Risk Management Form which is updated by the Trustees regularly throughout the year, then re-appraised annually.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

1185887

Principal address

c/o Pride Action North Unit D, Old Casino Forth Lane Newcastle-upon-Tyne NE1 5HX

Trustees

Please refer to Annual Review

Independent Examiner

BK Plus Limited Chartered Certified Accountants 13 Windsor Terrace Jesmond Newcastle upon Tyne NE2 4HE

Bankers

Virgin Money 35 Regent Street London SW1Y 4ND

Approved by order of the board of trustees on 27 January 2026 and signed on its behalf by:

Dr S Irvine-Duffy - Trustee

Page 2

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF REPORTOUT CIO

Independent examiner's report to the trustees of Reportout CIO

I report to the charity trustees on my examination of the accounts of Reportout CIO (the Trust) for the year ended 31 March 2025.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Nicholas J Liley FCA

The Institute of Chartered Accountants in England and Wales

BK Plus Limited Chartered Certified Accountants 13 Windsor Terrace Jesmond Newcastle upon Tyne NE2 4HE

27 January 2026

Page 3

REPORTOUT CIO

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025

Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
6,395
Other trading activities
3
20,121
Investment income
4
7
Total
26,523
EXPENDITURE ON
Charitable activities
5
Activity expenses
6,514
Premises expenses
4,337
Total
10,851
NET INCOME/(EXPENDITURE)
15,672
Transfers between funds
14
176
Net movement in funds
15,848
RECONCILIATION OF FUNDS
Total funds brought forward
9,104
TOTAL FUNDS CARRIED FORWARD
24,952
Restricted
funds
£
-
-
-
-
2,000
-
2,000
(2,000)
(176)
(2,176)
2,176
-
2025
Total
funds
£
6,395
20,121
7
26,523
8,514
4,337
12,851
13,672
-
13,672
11,280
24,952
2024
Total
funds
£
4,330
2,769
11
7,110
10,101
4,650
14,751
(7,641)
-
(7,641)
18,921
11,280

The notes form part of these financial statements

Page 4

REPORTOUT CIO

BALANCE SHEET 31 MARCH 2025

Notes
CURRENT ASSETS
Debtors
11
Cash at bank
CREDITORS
Amounts falling due within one year
12
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
NET ASSETS
FUNDS
14
Unrestricted funds
Restricted funds
TOTAL FUNDS
2025
£
11,303
14,453
25,756
(804)
24,952
24,952
24,952
24,952
-
24,952
2024
£
375
13,277
13,652
(2,372)
11,280
11,280
11,280
9,104
2,176
11,280

The financial statements were approved by the Board of Trustees and authorised for issue on 27 January 2026 and were signed on its behalf by:

S Irvine-Duffy - Trustee

The notes form part of these financial statements

Page 5

REPORTOUT CIO

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

The presentation currency of the financial statements is the Pound Sterling (£).

Going concern

The financial statements have been prepared on a going concern basis. In making their assessment the trustees have reviewed and considered relevant information, including their annual budget and future cash flows. The Trustees are of the view that the immediate future of the charity for the next 12 months is secure and that on this basis the charity is a going concern.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Tangible fixed assets

Individual fixed assets costing £250 or more are capitalised at cost and are depreciated over their estimated useful economic lives on a straight line basis, the charity does not currently have any tangible fixed assets.

continued...

Page 6

REPORTOUT CIO

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

1. ACCOUNTING POLICIES - continued

Financial instruments

All financial assets and financial liabilities of the charity qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

2. DONATIONS AND LEGACIES

Regular donations
Donations
3.
OTHER TRADING ACTIVITIES
Events and merchandise
Safetobeme
Public talks
FITM hire and workshops
4.
INVESTMENT INCOME
Interest received
5.
CHARITABLE ACTIVITIES COSTS
Activity expenses
Premises expenses
Direct
Costs (see
note 6)
£
8,514
-
8,514

continued...

Page 7

REPORTOUT CIO

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

6.
DIRECT COSTS OF CHARITABLE ACTIVITIES
2025
£
Events and awards
3,363
Consultancy fees
-
Training materials
-
Room hire
100
Marketing and publicity
5,051
8,514
7.
SUPPORT COSTS
Governance
Management
costs
£
£
Premises expenses
3,533
804
Support costs, included in the above, are as follows:
2025
Premises
expenses
£
Rent
900
Insurance
440
IT costs
1,857
Membership and subscriptions
115
Bank fees
60
Travel expenses
161
Accountancy fees
804
4,337
8.
NET INCOME/(EXPENDITURE)
2025
£
Net income/(expenditure) is stated after charging/(crediting):
Independent Examiner's fees
804

continued...

Page 8

REPORTOUT CIO

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

9. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.

10.

COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
Restricted
fund
funds
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
4,330
-
Other trading activities
2,769
-
Investment income
11
-
Total
7,110
-
EXPENDITURE ON
Charitable activities
Activity expenses
4,396
5,705
Premises expenses
4,650
-
Total
9,046
5,705
NET INCOME/(EXPENDITURE)
(1,936)
(5,705)
RECONCILIATION OF FUNDS
Total funds brought forward
11,040
7,881
TOTAL FUNDS CARRIED FORWARD
9,104
2,176
Total
funds
£
4,330
2,769
11
7,110
10,101
4,650
14,751
(7,641)
18,921
11,280

continued...

Page 9

REPORTOUT CIO

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

11.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
12.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other creditors
2025
£
11,303
2025
£
804
2024
£
375
2024
£
2,372
Included within Accruals and Deferred Income are the Included within Accruals and Deferred Income are the following amounts comprising income amounts comprising income amounts comprising income
received in advance of delivery of the related services or expenditure incurred.
£
Balance at 1 April 2024 1,592
Released to income from charitable activities (1,592)
Amount deferred in year -
Balance at 31 March 2025 -
13. ANALYSIS OF NET ASSETS BETWEEN FUNDS
2025 2024
Unrestricted Restricted Total Total
fund funds funds funds
£ £ £ £
Current assets 25,756 - 25,756 13,652
Current liabilities (804) - (804) (2,372)
24,952 - 24,952 11,280
14. MOVEMENT IN FUNDS
Net Transfers
movement
between
At
At 1/4/24 in funds funds 31/3/25
£ £ £ £
Unrestricted funds
General fund 9,104 15,672 176 24,952
Restricted funds
Awards For All 2,176 (2,000) (176) -
TOTAL FUNDS 11,280 13,672 - 24,952

continued...

Page 10

REPORTOUT CIO

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

14. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Incoming
resources
£
Unrestricted funds
General fund
26,523
Restricted funds
Awards For All
-
TOTAL FUNDS
26,523
Comparatives for movement in funds
At 1/4/23
£
Unrestricted funds
General fund
11,040
Restricted funds
Awards For All
7,881
TOTAL FUNDS
18,921
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
7,110
Restricted funds
Awards For All
-
TOTAL FUNDS
7,110
Resources
Movement
expended
in funds
£
£
(10,851)
15,672
(2,000)
(2,000)
(12,851)
13,672
Net
movement
At
in funds
31/3/24
£
£
(1,936)
9,104
(5,705)
2,176
(7,641)
11,280
Resources
Movement
expended
in funds
£
£
(9,046)
(1,936)
(5,705)
(5,705)
(14,751)
(7,641)

continued...

Page 11

REPORTOUT CIO

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

14. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
Restricted funds
Awards For All
TOTAL FUNDS
At 1/4/23
£
11,040
7,881
18,921
Net
movement
in funds
£
13,736
(7,705)
6,031
Transfers
between
funds
£
176
(176)
-
At
31/3/25
£
24,952
-
24,952

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Awards For All
TOTAL FUNDS
Incoming
resources
£
33,633
-
33,633
Resources
Movement
expended
in funds
£
£
(19,897)
13,736
(7,705)
(7,705)
(27,602)
6,031

Restricted funds represent income for a specific purpose identified by the donor:

Awards for All

Funding for the CampaignOUT project.

Transfers between funds

The transfers are of any remaining balances on the completion of the relevant project.

continued...

Page 12

REPORTOUT CIO

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2025

15. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2025.

Page 13

REPORTOUT CIO

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025

INCOME AND ENDOWMENTS
Donations and legacies
Regular donations
Donations
Other trading activities
Events and merchandise
Safetobeme
Public talks
FITM hire and workshops
Investment income
Interest received
Total incoming resources
EXPENDITURE
Charitable activities
Events and awards
Consultancy fees
Training materials
Room hire
Marketing and publicity
Support costs
Management
Rent
Insurance
IT costs
Membership and subscriptions
Bank fees
Travel expenses
Governance costs
Accountancy fees
2025
£
840
5,555
6,395
5,233
10,395
1,793
2,700
20,121
7
26,523
3,363
-
-
100
5,051
8,514
900
440
1,857
115
60
161
3,533
804
2024
£
840
3,490
4,330
268
1,426
1,075
-
2,769
11
7,110
3,287
5,200
305
200
1,109
10,101
700
432
2,523
142
73
-
3,870
780

This page does not form part of the statutory financial statements

Page 14

REPORTOUT CIO

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025

Total resources expended
Net income/(expenditure)
2025
£
12,851
13,672
2024
£
14,751
(7,641)

This page does not form part of the statutory financial statements

Page 15