ALL SURVIVORS PRCklECT (A company Limit•d by Guarantee) REPORT ANO FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 Cornpany NUMr. 11947431 Charity Numb•f". 1188832
ALL SURVIVORS PROJECT Company Number: 11947431 REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024 CONTENTS Pagalsl Refor•n¢o and Admlnistratlvè Inforniation Truste9$' Roport 4.12 Ind•F•nd•nt Audltorfs Roport 13-16 Statemènt of Flnancial A¢Uvltl 17 Balance Sh•et ststemont of Cash Ilo 19 Not08 to Flnan¢lal Stst•m•nts 20.29
ALL SURVIVORS PROJECT Company Numb•r.' 11947431 REFERENCE AND ADMINISTRATIVE INFORMATIOM FOR THE YEAR ENDED 31 DECEMBER 2024 Diroctors and Trustsos Sahar Khal Prole$sor Kaveh Shakib Keith Bumet Chlgf Exgcutlv• Charu Lata Hogg Regl$tergd Offlco 16 Upper Wobum Place London IK1H 08S Audltors MGA A¢untants LLP Third Floor. Sovereign Hou$e 1 Albert House London N3 1QB
ALL SURVIVORS PROJECT Company NUmr. 11947431 TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 INTRODUCTION The Iruslees present their report togelherwrth the financial 5tstements for the year ended 31 December 2024. The reference and administratsve infomiabon sel out on page 3 forms part of this report. The financial slalements compty with current Statutory requ1MentS. the Memorandum and Articles of Association and the Stslement of Recommended Pra¢b'¢e applicable to chanlies preparing their accounts in accordance with the Financial Reporting Standard apPIable in the UK and Republic of Iland (FRS 1021 <efflive 1 January 2015)~ (CharrtS SORP IFRS 1021) Who Wo Are All Survivors Project is an international human rights Ofganisabon that undertakes research and ath'on on conflict related sexual violence ICRSV) against men and boys In support of global efforts to prevent sexual violence and lo strengthen response¥ so thal all survivors receive appropriate care, support and justsce for the harms done lo them. ASP'8 VISION is of a world where everyone is prolecled against CRSV, and all survivorg have xce88 to appropriate timely care, support. and iusbce. ASP'$ MISSION 1$ lo support global efforts to eradicate CRSV and strengthen national antj inlemallonal responses lo rt through research and aCtn on CRSV against men and boys. Our Value8 Committed to upholding human rlghts.. ASP'$ is guided by inlemalional human rights and humanitarian noms and standards. the best interests. dignty, and ¥afety of all survivors of CRSV. and pnncips of non-di$¢nminalion. Survlvorwcontr•d: ASP prioritises the Inte$ts and perspecbve8 of survlvors, VK•rking diredy th them wherever p91b1e lo inform our research and action and to ensure that their needs and wishes guide efforts to end and respond lo CRSV Ethical and accountablo ASP upholds eth¥1 4pproa¢heg In ils research, advocacy and other adivrties and Is commrtted lo being accountable. induding to the survivors and partners with whom il works. and to NK)men's rights organisatson$ vL)rf(ing to respond to CRSV against %wmen and gids Indondent and Impartl- To protect our in¢Jependence. ASP ensures that all ofour funding Is consistent with our mission and values. We preserye wr impartiality and do not take sides in amied conflict. How Wo Work ASP conducts research and ath'on In selected conlli¢t-3ffeded eounlries and on thernat Issues lo build knowledge about the extent. nature, ¢auses and consequences of CRSV against men and boys, and on the availability and adequacy of response$ lo rt. We ¢ondu¢t inlemational advocacy to build acknowledgement of and action by the UN Security Council, UN Human Righ15 Council and a550cialed mechanisms and procedures, and departments and agencS. as well as regional inter-govemmentsl organisalions and other key international stakeholders also conduct nalional-level advocacy and engage wth national authonties. nabonal human nghts instrtuts'ons {NHRlsl. fiekj-based UN operalionsl
ALL SURVIVORS PROJECT Company Numb8r'. 11947431 TRUSTEES, REPORT IGontinued) FOR THE YEAR ENDED 31 DECEMBER 2024 agencies including UN pea¢ekeeping operabons and UN Country Teams, a5 well as wrth humanitarian, civil society, and othef in<ounbry actors lo encourage and support stronger, genéer Competent responses to CRSV We deliver awareness raising. Irainiftg and other foms of capacrty buildsng on CRSV against fflen and boys to actors Invofved In dtxumenb'ng and responding lo CRSV. Our A¢hlovem•nts Ackno4?dgeMent of the risks that men and boys face twrds sexual violence i8 critical to the prevention of this crime The limited attentson on men In proleth.on efforts for both anti-trafficking and )Inancial inclusion. despite ijala which shows that they aOnt for most victims ot reported violence worldwide. led ASP to work wth the Finance Against Slavery and Trafficking IFASTI, an initiative at the United Nations University Centre for Policy Resear¢h IUNU-CPRI, lo undertake a short qualilalive research study which was released In earfy 2024. The study developed insights Into how international and national anli-traffi¢king proleclion policy and Interventions In these srtuation$ can support inlerseclional, gender-sensilive assessments of men's financial vulnerabilities lo modem slavery and facilitate their safe access to finan¢ial $eThice$ At the UN Prtslection of Civilians week In New York in May. we ctrorgani$ed an event focused on this issu• wth FAST and a large number of UN, membgr gtales and NGOS. including ihe UN Special Represenlalive of tre Secretsry-General on Violence Against Children anfj the UN Special Rapporteur on Trafficking in Persons, Especially in Women and Children. In April, we made a 8ubmi88lon lo the Special Rapporteur ¢)n Torture and Other Cruel. Inhuman of Degrading Treatment or Punishment. Themabc Report on Crimes of Sexual Torture and were heartened lo see that her report to the T9 session of UN General Assembty explicitly recognised the Issue of sexual torture against men and boys We were called upon to speak lo gender specific risk8 that children face in detention settings for the North Auanbc Treaty Oiganisation's INATOI seminal conference convened to develop an action plan lof their Children and Amied Conflict Policy which was held in Florence, ltsly in Febnjary 2024. We were proud to have contn'buled to the development ol the Policy and ensured that rt lakes Into con51deration gender aspects in relatn lo violations against Children and the reeognrtion ol boys as vKb'ms of sexual violence. We were delighted that our dedicated programme of work on CRSV •3ainst boys in partnership with the OSRSG CAAC contsnued in 2024. In September, we -osted a validab.on workshop on a guidance note for humanitarian actors in child protection and the fight against gender-based violence. wrth our nathonal partner5 GBV Area of Responsibilty {AoRI an¢J Child Protedion (CPI AOR in Bangui. Central African Repu. Subsequently. we were hOnoud lo partner wth the GBV AOR. CP AOR 8nd the CAR Ministry lor the Promotion of Women, of the Family, and the Protection of the Child, to finalise in November, a guidance note for the preventKJn and response to sexual wolence against trx)ys in CAR. In Colombia, we co-hosted OSRSG CAAC. the Colombian Inslrtule for Family Wemare IICBFI ond UNICEF Colombia, an event lo launch a report on research findings on Responding lo CRSV against children associated amied groups in the prrtess of reintegrabon in Colombia. which was published by OSRSG CMC with ASP as an Implementing partner and In collaborats'on wrth IC8F Our work on mainstreaming the issue of sexual violence against boys in poIY convenings has gained strength, both through our V+rrk *ith the recendy launche(l Global liance on the Protection of Boys from Sexual Violence IGAP81. as one of ils founders and Steering Committee members. We are proud to have brought the issue of sexual violence against boys lo the agenda of the annual Child Protection in Humanrtarian Adion ICPHAI meetsng in Panama. the first presenting ASP'S research in Colombia on strengthening responses for boys agsoaated with armed groups. and the second discussing the
ALL SURVIVORS PROJECT Company Number. 11947431 TRUSTEES, REPORT Icontinuedl FOR THE YEAR ENDED 31 DECEMBER 2024 plans of the GAPB and how to strengthen coordinated preventson and rgsponse efforts as part of broader efforts to eiadicate sexual violence against all children. Our work on justice was largety implemented In fv40 contexts" Colom8 and Ukraine However, leamings from both situations Infomed our work and underntanding globally Since anmed conflict broke out in eastem Ukraine In Apnl 2014. CRSV has been a signfficanl and ongoing Issue and represents many of the 140,000 war cnme cases being prosecuted In the country Initial UN-do¢umenled In¢ident5 re attribule¢J both lo Ukrainian armed forces and pro-Russian amed groups, frequently occurring in tu3lit)ns of depnvation of liberty and often targetsng people accused of being affiliated with the opposing sides. In March 2024. we wefe invited lo attend an intemalN)nal conference focused on reslefing rights for survivors of CRSV, hosted in Kysv. Ukraine by the Govemment of Ukraine wth support from the Govemmenl of the Unrted Kingdom. in collaboration ¥Mth the Ukrainian Women Lavtyers Association 'JurFem and Women's Ukrainian Fund. We spoke on a panel which focused on male survivors of sexual violence and were sub$equenlly invrted by the Office of the Prosecutor General IOPGI to enter into a partnership wth them. which we svJntrd in June 2024. In April. we co-hosted a Side-evenl on the margins oflhe annual UN Seeunty Counal Open Debe on CRSV enlilled"Addressing Sexual Violence against Men and Boys to Maintain Intemal)aI Peace and Secunty" with the Pemianent Mission$ of Canada. Lie¢hlen$lein. Ukraine and the Government ofcolombia This followed a Series ofsensilisation wofkshops we delwered lo civil swety ganISatn$ in Ukraine in partnership with JurFem. Over the Course ol the year. we deltvered In-person in October. and online in December trainings 10 nearly 80 public officials fomi the OPG, working in close partnership wrth the OPG in Ukraine and their regional repsentatiVes, focusing on informing g•nder-sensrtive Investsgalion and prosecution of CRSV 8gains1 men and boys In October we were invited by Global Rights Compliance IGRCI in Ukraine, to present our learnings from Cdombia in an event kntled "SGBC Victims. Pathway Through the Criminal Prctess". Ukraine and Best Practices.. In addikn"on. In December. we worked wth Vvornen's Iniliabve for Gender Ju$liee lo provide training to Ukrainian Legal Advisory Group'5 Communrty of Practice on strengthening access to ju$bce for men and boys affecied by CRSV. In November, we We Invited to present our work at one day event on Accountabilty fof inlemational ¢nmes committed In Ukraine. co- hosted by the Prosecutors Office, Poland, Ihe Sunflower Project and Ihe Helsinki Foundation on Human Rights. in Warsaw In Colornbia, our wjrk on supporting male vicbmslsuThivors of CRSV in understanding their ju$tsee options and a¢ces$ing rt meaningfvlly grew deeper. Fdlowng our survNor-¢entred apprgach. we worked lo strengthen the capacity of the justice sector and held workshops Tth officjals from the Special Jurisdiction for Peace In November while we continued to directly support ctiMS lo access justice including by preparing and submth'ng 4rtali0n requests before the JEP in October but a130 by following up on the $tslus of individual Cases and updating wc*"ms In May. we delivered an online sensrtisalion session on CRSV against men and boys to 129 membefs of the Delegate for Victims of the Arrned Conflict at the Office ol Ihe Ombudsman In October, we delivered tsyo sets of trainings to L4wiers under the Special Jurisdiction for Peace's Independent Adw$ory and Defence System ISAADI lo Prepa them lo represent cases of male victiMSurViVO[$ of CRSV In Deeember. the Special Jurisdiction for Peace renewed our Mou wrth them for another years. Despite the devastating physical and psycholtrjical consequences of CRSV, quality, timely. survivor- centred medical Ca and rnenlal health support continues to often be unavailable. Against th15 background. we conbnued our multi-country. MU-year project on survivor4entred health work in 2024,
ALL SURVIVORS PROJECT Company Numbor: 11947431 TRUSTEES. REPORT Icontinugdl FOR THE YEAR ENDED 31 DECEMBER 2024 building on previous research and capacity-building. In Ukraine. we hosted the first in-person meeting of service providers and other actors engaged with male suNivors of sexual violence th. our partners. the members of the Alumni Network of Ukrainian Men who Survived Captivity and Torture {Alumnil, lo ensure diabgue and Iranspafent and accountable seNice provision to SUMVOIS. Our research In 2022 and 2023 in Colombia pointed to a lack of undergtsnding of existsng services and referral systems for male suNivors As a resutt, during 2024. we Suc$$fully designed and launched. in partnership wth the humanitsrian clusters, the first mapping of services for male vietimslsurvivors of Sexual violence in Colombia which Is now publicly available In drflerent fomats for the u$& of all cluster members The Interactive mapping include$ both quanbtslive an¢J qualitative Infomiation on available services and ¢an be filtered by department. organisation, type of services and coordination area and can be accessed on and offline. The mapping has been developed to allow for on90ing updaleg 10 existsng service$ lo facilrtate its future applicability and use. In May 2024, we entered Into a formal partnershjp with the organisab.on Corporacion Vlnculos for th provision of group and Individual psychosocial support to male viclimsl$urvivors of CRSV. During 2024. 117 male victims participated in in-person group MHPSS $e$sion$ organi$ed by us and provided by Cofporacion Vlnculos In addition. conducled an assessment ol Individual ¥tIM heaAh needs which Inled to the need for their aecess to drfferent specialised health services for the vanous impa¢t$ èndured. These include ophthalmology, neurology. orthopaedi¢8, psy¢hialry. Intemal medicine and Surgery In line with ASP'S survivor-centred approach and In order to respond lo vielim's identsfied need5 and ensure long-lem sustsinable access to healthcare. we diredy supported the travel expenses lo heatth Services for most urgent cases Ilor a total 0110 male wrvsvors and 3 family members} bLtt also filed legal petitions lo heaRh Insurance provKlers and in some cages before the courtg lo ensure the Stsle covers the transportation and accommodation expenses of the vithms when they are required to travel outside their municipality to access specialised heatth seryi¢es From January to December 2024, we provided legal advi and support lo a lotsl of 16 ¥icbmslsurwvors of CRSV who were being denied their right to transportation and accommodab'on coverage to attend medKal appointments outside their municipalities, thereby limiting their access to speualised healthcare.
ALL SURVIVORS PROJECT Company Number.. 11947431 TRUSTEES. REPORT Icontinuedl FOR THE YEAR ENDED 310ECEMBER 2024 Our Impact ASP seeks to complement and reinforce ex15ting work on CRSV against women and gids, Ognising the disproportionate impact of CRSV on them and the way in whi¢h gendered Inequalrties, institutions and Identities drNe this form of violen¢e Our ¥KJrk wrth men and boys is aimed at enlarging the scope of research. pdicy, preventK)n, and iespon$e to in¢lvde those wcb"m515urvivor5 who are not always èasily identrfied or supported wrthin existing responses to CRSV ASP'S Search and advocacy contributes lo ensunng that sexual vidence is prevented against all people and that all people. irrespective of their sex and gender are able to realise their nghts and receive responses wlhoul discriminabon. Our Global Strat•gy and Plans for tht futuro In 2024. we remained focused on ach*ving our three CO objectwes under ASP'S five.year (2020- 20251 strategic plan.. Prevenbon" To 8trengthen measures to prevent CRSV against men and boys Justice.. To Improve acc¢$$ to iu$b¢e for male victs"msl$urNiv¢YS of CRSV. Healthcare. To Improve availabilty of and ae$S lo limety, qualty, survivor-centred me¢Jical care and mental health and psy¢h¢)sooal support IMHPSSI for male vidimslsuNwors ofCRSV. The locu$ of our research. thocacy and capacty building remained on men and W$, but was embedded In the broader, crits.cal endeavour of preventing and CRSV again$1 women and girfs and all LGBTl+ people, and ofen$urirvJ that all vthmW8urvwors recewe the carè and support that they require.
ALL SURVIVORS PROJECT Company Number: 11947431 TRUSTEES, REPORT Icontlnued) FOR THE YEAR ENDED 31 DECEMBER 2024 We continued our engagement th key actors and partjcipated in forums and events on CRSV and related issues. providing expert analysis and techn81 guidan¢e on responding to CRSV against men and boys OBJECTIVES AND ACTIVITIES OF THE CHARITY FOR THE PUBLIC BENEFIT The legal obie¢ls of Ihe charty as defined In Articles of Associab"on is lo promote human rights {ay sèt l in the Univefsal Declaratson of Human Rights and subsequent United Nations Conventigns and Declarations) throughout the wortd lor the publK benefit. by all or any of the followng means. Monitoring abuses of human nghts. Obtaining redress of vicb'ms of human rights abuse, Reliev1ng need among the victims of human fhIS abuse, Research into human nghls abuse. Educating the public aboul hurnan rights, Providing technical advice lo govemmenl and Olhers on human ghts matters, Contributing lo the sound adminiStratn of human rights law. Commenting on proposed human rights legislation, Raising awareness of human nghts issues, Promth'ng public support lor human nghts. Promotsng respect for human nghls among indivh1ual$ ard corporations. International advocacy of human nghis, Elimlnaling Infn"ngem•nl of human rights. The trustees confirni that they have referred lo the infomiation ¢ontsined in the Charity Commission's general guidance on public benefft when revievnng the aims and objectives of All Survivors Project and In planning aCtNitS and setting policies and pnorrtb'es foi the year ahead. STRUCTURE. GOVERNANCE AND MANAGEMENT All Survivors Project is a UK Company limited by guarantee and a registered charity in England and Wales. 11 is governed by its Articles of Assotyalion a5 last amende(I by special $lUtIon on 25 November 2019. 11 is registered Wh Companies House and the Charity Commission and musl compty th the Companies Act 20C6 and Charrt$ Act 2011. Organi¥ation Structur• All Survivors Project is managed by a board of trustees. who are also the d1CtorS of the charitable rnpany for the purposes ofcompany law as *tll as being members of the company The board meets the limes a year and gives strategic dIreCtn and sets the vision of the chanty. The board CUfn11Y consists of three rnernbers. Our Chief Executive, supported by senior staff, is responsible for delivering the strategy and for its day- Iovday operations. The Trustee Board is commrtted to high staThJard$ of r[%)rate govemat)ce and complies wth the pnn¢iple$ an(1 pracb.ces set oul tn the Charity Govemance Ctsje.
ALL SURVIVORS PROJECT TRUSTEES. REPORT Icontinuadl FOR THE YEAR ENDED 31 DECEMBER 2024 Company NuMr. 11947431 Re¢rultment and appointment of new truste•s Newtrustees are recruited through an open, competrtive processand appointed by the existsng trustees. All elected trustees may serve up to Iwo consecLrtive lenn$ of three years bul wll then $lep down from office. In exceptional T¢UMstanceS an elected trustee may be Invited back for a third term, but a year musl pass before they Can be re-appointed ASP has begun the process of recrurting new trustees who can offer talents. skills. background. and knthvledge to make Infomied decision. Indu¢tlon and training of trust8 New tnjstees are provided with Inforrnab'on on their rol8 and responsibil.•5 as a trustee. together wf(h copy of the Articles of Association and the lalesl audited Report and Financial Statements. Inductions are tailored lo meet the individual needs and Inte31S. New trustees meet wlh the directors lo gain insight Into the operation of the ¢harity and will be co-opted to attend board meetings before formerly joining the board. Equallty & Dlv•r8ty All Survivors Project Is committed lo promoting equality & diversity, prevention of prejudice and discrimination, equal access and advanang good lations bets¥een all seciions of the community. The d)arity'$ values, ethos and culiure underpin the delivery of all rts work. Rlsk managem•nt •nd Int•rn•l Controls The Chief Executive together Mlh the Twslee Board. anatyses. and agree8 management and mrtigallon the major ri$ks to the chanty. The trustees review the major risks the organisation laces at each ol their meetings and ensure the Jystems. polieS and procedu¥e$ estsbli$hed to mibgale those risks are adequate. Regular reviews are also performed by each risk owner to assess the likelihood, impact and relevance of risks. and slralegie5 for managing them. The Chief Exe¢ulNe and the leam contsnually monitor the developments in environmentally unstable courth.es they work in. that may have an impact on achieving slralegi¢ and operabonal objeetNe$. Risk analy$i$ evaluate$ the likelihood and severity of the Impact to the OrganiOn. Olher Significant risks related lo global safety and security, datalcyber security and protection, and finanaal Iraud are dorJJmented in the corpo(ate nsk register whKh Is reviewed al regulaf Interval8 by the Chief Exec(rtive and the team. The charity has comprehensive policies and procedures regarding ethical standards and conduct of business induding the followng." Safeguarding Policy. Child Safeguarding Code ol Conduct, Employee and Congullanl Code of Conduct. Critical In¢idenl Management Procedure. Ethical Research and "Advocacy Policy, Partnership Management Procedure, Securty Policy, Privacy Policy and Islleblowng Policy. These were all updated in 2023. a$ per our poliw review pr¢xes$. R•lat•d Charltles All Survivors Project UK and All SurvNors pro¢1 Foundation LhlenStein are two independent tharitable organisations which Sha a common purpose and mission and work closely as equal partner5 In furtherance of their charitable purposes. io
ALL SURVIVORS PROJECT Company Number: 11947431 TRUSTEES, REPORT lcontlnuedl FOR THE YEAR ENDED 31 OECEMBER 2024 Financial Rgvi 2024 was a successfjJl year for ASP as it conbnued to trxjild financial sustainability through its fundraising efforts. While 2024 Income of £301.245 {2023." £358.0191 was 16% lower than last year the charity ended the year wlh new income streams that Included a signfficant mutti-year grant ftsr work in Ukraine wthich began in October 2024. At £289,692, total expendrtufe In the same period was onty 2% lower than last year indicaty'ng the hlgher level of actwity In the year. As al the year end, the chanty had a net Surplus of £11.553 (2023 £62,878). Al year end, total restn.cted hjnds reduced by £2.477 10 £22.923 and total unreslricled funds in¢3$ed by £14,030 to £223,510. RM•rv•• Pollcy All Survivors Project holds rerYS lo be applied to future actiwts"t8 under re8tricted reserves and unreslricled reserves Restricted reserves to l)e spent on specific purposes delemiined by the fvnder. Unreslneled regerves are hekl as protection against the immediate impact of funding chaThJe$ and lo prowde a reserve for unforeseen expendrture. The Tru$tg9 Board has revied our r8eNe policy and have agreed 8 minimum target lo hold al least six months of budgeted operabng expendrture. As al 31 December 2024. our free reserves of £223.510 represented 9 months operatsng costs. Trustees will continue to monitor and revEw the rgseThes policy annually. STATEMENT OF TRUSTEES, RESPONSIBILITIES The Iruslee5 who are also the diTgCtCY8 ol All SuNvtys Project for the purposes of company law are responsible for prepanng the Trustees. Reptst and the financkgl Slalemenl$ in accordance wth applicable law and regulatsons. Company law requires the trustees to piepare financial statements for each financial year Under that 18W the trustees have elected to prepare the ffinanoal slalements in accordance wrth United Kingdom Generally Accepted A¢countsng Pra¢bce Iunrted Kingdom Accounting Standards and applicable lawl. Under the company law the trustees must not apwove the financial statements unless they a satisfied that they give a true and fair vw of the affairs of the charrtable company and ol the net Movement In nds, Including the Income and expendrture, of the Charrtable company for that period. In preparing these financial statements, the trustees a wvired to". Select suitable accounting polioes and then apply them ¢onsistenty. Observe the methods and principles In the Charities SORP. Make judgements and accountsng esbmates that are reasonable and prudent. li
ALL SURVIVORS PROJECT Company Number: 11947431 TRUSTEES. REPORT Icontinuedl FOR THE YEAR ENDED 31 DECEMBER 2024 State whether applicable UK Accounbng Standard5 have been followed, subject lo any matenal departures di$¢losed and explained In the financial slaternenls, Prepare the financial siatements on the going concem basis unless rt is inapprL)pnale to presume that the charilabte company wll continue in busine. The trustees are r9sponsib fof keeping adequ4te a¢Untsn9 records that are sufficient to show and oxplain the chanlable company and enable them lo ensure that the financial Statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of Ihe company and hence for taking 8$onable steps for the prevention and detection of fraud and other iTregularrtie5 In so far. we are aware". There is no relevanl audrt infomiatKJn of whKh the charitsble company's auditor ts unaware." and The trustees have tsken all steps that they ought lo have taken to make Ihem8elve8 aware of any relevant audrt information and to eslablish that the auditor is aware of that Infomathon. SP•lALL COMPANY EXEMPTIONS The ¥bovè report has been prepare¢l in accordance th the spe<xal provlgion8 of part 15 of the Companies Act 2006 relatrng lo small companres. This report was approved by the Board of Trustee8 on ...... and signed on rtg behalf by.. Keith Bumet Truglee Sahar Khalil Trustee 12
ALL SURVIVORS PROJECT INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF ALL SURVIVORS PROJECT Opinion We have audrted the financial statements of All Survivors Project {the 'charity'l for the year ended 31 December 2024 which comprise the consolidated slalemenl of financial aclivits'es, the n9011daIed and P8nI balance sheet, the consolidated statement of cash flows and the notes lo the financial statements. including signfficanl ac¢ountsng polic$ The finantyal repoFOng framework that has been applied in their PparatIOn 1$ applicable law and United Kingdom Accounting Standards, including Financial Reporting Stan¢Jard 102 The Financttal Rewrting Standa1 applKable in the UK and RepublAC of Ireland Iuniled Kingdom Generally Accepted ntIng Pra¢tice} In our opinion. the financial 8lalemenls'. give a true and fair view of the stale of the ¢harrtatJe group and parent's affaSr$ 85 of 31 December 2024 and of the group's incoming resources and application of resources. including Ils income and expenditure, for the year then ended". have been property prepa in accordance wth Unrted Kingdom Generally Accepted Accounting Practice. and have been prepared in accordance the requiremenls of Ihe Companies Act 2006 and the Chanties Act 2011. Ba818 for oplnlon We conducted our audrt In accordance wlh Internatft8l Standards on Auditing IUKI IISAS IUKII and applicable law. Our respongibililies under those standards are fvrther deseribed in the Auditors responsibilrties lor the 8udrt olthe financials18lementS 8ectson of our report. We are independent ol the charity in accordance wth the elhKal requirements that are relevant to our audrt ol ltte financial slalemenls in the UK. including the FRC'S Ethical Standard. and we have fulfilled our other ethical Tesponsibilities in accordance wth the¥0 requirements We belie that Ihe audrt evidence we have obtained 1$ $ufficient and appropriate to provide a bag19 for our OF4nKn Conclusions r•lating to going conc•m In auditing the financial stemenls. we have ¢on¢luded that the Injstees. use of the going cOnM ba$1$ of accounting In the pfeparalKJn of the financial statements Is appropnate Based on the work we have perfomied. vrt have not idenlrfied any material uncertaintses relating lo events or conditions that, Individually or collecknvely. may cast significant doubl on the charity'5 ability lo continue as a going concem for a peric4J of al least 1ve months from when the financial statements ale aulhonsed for issue. Our responsibilitie$ and the Sponsibl1.e3 of the trustees V+rylh respect to going concem are described in the relevant seelions of this reFK•rt. Other infonnation The other Information compri8e$ the infomab.on in¢ed in the annual port other than the ffinancial stslemenls and our auditorfs report thereon The trustees are responsible for the other informatK)n contained within the annual report. Our opinion on the finan¢ial $latemenls does not ¢over the other information and, except lo the extent olherwse explicstly stated In our report, we do not express any forni of assurance conclusion thereon. OUT responsibilty is to read the ottter Infomiation and, in doing so, consider whether the other infomwty.on 15 malenally incon5151enl wlh the financkHI statement5. or our knoYAedge obtained in the course ol the audrt. or otherwise appears to be materially misstated. If 13
ALL SURVIVORS PROJECT INDEPENDENT AUDITOR'S REPORT Icontinuedl TO THE MEMBERS OF ALL SURVIVORS PROJECT we Identify such matenal inconsistencies or apparent malenal mi55ts1ements. we are required lo detemiine whether this gives nse lo a matenal misstalement In the financial statements themselves. If, based on the work we have performed, we con¢lude that there 1$ a material misslatemenl ol this information, we are required to report that lact We have nothing to reFort in this regard. Oplnlon on othor mattor4 prescrlbod by the Companles Act 2006 In our opinion, based on the work undertaken In the course of our audit the information given in the trustees. report lor the financial year for which the financial stslemenls are prepared, which includes the difeclors. port and the strategic report prepared for the purposes of company law. is ¢onsi5tenl the financial statements,. and the strategi¢ report and the directors. Teport Included wthin the trustees, report have been prepared in accor¢Jance wth applicable legal requirements. Matters on whlch wo aro r•qulrnd to rnport by exception In the light of the knO%edge and understanding of the chanty and rts environment obtained In the Course of the audrt, we have not identified mater1 misstslements in the strategic port Of the directors, report incSuded within the Iruslees. report. We have nothing to report in r¢sped of the followng matters in relatn to which the Companies Act 2006 and the Charrties Act 2011 require us to report to you rf in our opinion,. adequate accounting records have not been kept. or retum$ adequate for our audit have not been received from branches nol visrted by us." or th8 financial statements are not in agfeemenl wth the xcounting rewds and relum$', or ¢ertain disclosures of Iruslees. remunerabon specified by law are not made. or we have not recewed all the infommknon and eKplanab'ons requi for our audit Re$pon$lbllltl•s of trusts As explained rn0 fully In the statement of trustees, responsibilities. the trustees. are also the ¢Jireclors of the eJ)anty for the purpose of company law, are responsible for the preparab'on of the finoncial statements and for being satisfied th* they give a true and fair view. and for such Internal control as the trustee8 detemine is necessary lo enable the preparatn of financial stalemenls that are free from material misslalemenl, whether due lo fraud or errof In P panng the financial slalements the trustees are responsible for assessing the ¢hanty's abilrty lo continue as a going concem, disclosing. as applicable, matters related to going concem and using the going concem basis of accounts'ng unless the Iruslee5 either Intend to Iiquidale the ¢harrfable company or to Cease operatsons. or have no realistic allemalive bul to do so. AuditoV¥ r•¥pOnsibilie8 for tho audll of tho flnan¢lal statsmenl• Our objectives are lo obtain reasonable assurance aboui whelher Ihe financial slalements as a whole are free from material misstslemenl. vlhelher due to fraud or error and lo Issue an auditorfs report that includes our opinion Reasonable a55urance L8 a high levd of assurance but Is not a guarantee that an audrt Conducted in accordance ISAS IUKI 11 always detect a malenal misstslernent when Il exists. Misstatemenls Can anse from fraud or error and are conside material rf, Individually or in the ag9gate, they could re8$0nably be expected to Influence the economic dKision$ of users tsken on the basis of these financial statements 14
ALL SURVIVORS PROJECT INDEPENDENT AUDITOR'S REPORT {continu•dl TO THE MEMBERS OF ALL SURVIVORS PROJECT A further description of our responsibilrties is available on the Finanoal Repon9 Council's website al." htt s Ilww Irc o uklaudilorsres tsnsibililies This descnpbon lom15 part of our auditor's report. Irregularf(ies, Including fraud, are instance$ of non-compliance laws and regulation We design procedures In line with our respon5ibililies outlined above. to detect material misstalements in respe of Irregulanlies, including fraud The extent to which our ProlUreS are capable of delects.ng irregularits"es, including fraud, is detailed telow Our approach was as follo'. We obtained an understanding of the legal and re9ulalory framewoths that ore applicable to the entity by discussions with management and those charged wth governance, experience from previous audits of the enknty and experience of other chartsble clients. We assessed the ri8k ol material misstatement in resp8ct of fraud by dixussions with management and assessments against accept•d risk ts¢tors. We corroborated our enquiries through our substanb've audrt testrng, rewew of client procedures and of minutes ol Iruslee meetings. We determined that the most significant laws and Wulatn9 that rel Nthich have a direct impad on the determination of material amounts and di$do$ures In the financial statements are company law. charitable law. the cl)anlable obieclives of the Charity and accounting standards. includin9 FRS 201 and Chanties SORP. The lernis and conditions under wA)h grants 8rKI other incorne are received are signrficanl CauSe non-compliance would have a material effect on the financial statements. Based on the resulis of our nsk assessment designed our audit procedu8 10 identify non- compliance wth such laws and wulation$ KIentifd above. Based on the results of our risk assessment we degned sJJf8udit procedures lo identify and to add$5 material misslalements in relation to fraud. We considered the risk offraud through managementoverride, and in response. we incorporated lesling of manual journal entries into our audit apkwch. The engagement partner ensured that the engagement team collectively had the appropriate competence, capabilrtie$ and $kill$ to idenbfy ty fecognise non-CCAnplian¢e lawy and regulath)ns. Idenlrfied fraud risk factors were discussed during the audit team briefing and professional sceptiCi5m exercised throughout the audit. Because of the inherent limrtalions of an audrt there Is a risk Ihat we wll not detect all misstatements due to irregularitses, including fraud. The MO MOVed the laws and gUlatiOnS are from the financial Iransath'ons, the less likely il is that we wsjjld become avrare of non-cijmpliance. 15
ALL SURVIVORS PROJECT INDEPENDENT AUDITOR'S REPORT Icontinu8dl TO THE MEMBERS OF ALL SURVIVORS PROJECT Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may Involve deliberate concealment. forgery. omission. misrepresentation and collusion. Audit standards also limit the audit procedures required lo ents"fy non-compliance wrth laws and gUlationS to enquiries of management and inspection of regulatory and legal correspondence. if any. in the absence of identified or suspected non-compliance. Us8 of our rgport This report Is made solely to the chantsble company's members, as a trdy. in accoidance wrth Chapter 3 of Part 16 of the Companies Act 2006 Our audrt work has bèen undertaken so that we might state to the charitable company's members those matters we are required to state to them In an audrtof's report and for no other purpose. To the fiJlle$t extent permitted by law. we do not accept or assume responsibility to anyone other than the charitable company and the charitable Company's members as body, lor our audrt work, for this report, or f¢y the opinions we have formed. M4k k(co¢vtaJ) LL¥ Mltal G*ndhl (Senior Ststutory Auditor) For and on behalf of MGA Accountants LLP Chartered Accountants and StalLttory Alor Third Floor, SOVeren House l Albert Place London N3 1Q8 2025 16
ALL SURVIVORS PROJECT Company NUmr. 11947431 STATEMENT OF FINANCIAL ACTIVITIES Ilncorporating Income and Expenditure account) FOR THE YEAR ENDED 31 DECEMBER 2024 Rg8tri¢t•d lunds Unr•stri¢tod funds 2024 Total 2023 Totsl Note INCOME Income from chantatjle aCtivrts Research. advocacy and evidence 9eneration Training and capacity building 135.337 69.458 204,795 209.117 57,418 57.418 112.238 Organisalional development 39.032 39.032 36,664 Total Incomlng r•8ouree* 231.787 69,458 301.245 358,019 EXPENDITURE Ral8lng fund# 55,428 55,428 56,077 Charitablo aCvIty costs.. Research. advocacy and evidence generation Training and Gapacity building Organisatn81 development 1C6,185 106.185 150,522 83.737 44.342 83,737 44,342 26,562 61.980 Total Exp•ndlturn 234,624 55.428 289,692 295,141 NET INCOMEIIEXPENDITUREI AND NET MOVEMENT IN FUNDS Transfer behveen funds 12.477} 14.030 11,553 62,878 NET MOVEMENT IN FUNDS {2,47TI 14.030 11,553 62,878 Total funds brought fornard 25.400 209.480 234,880 172.002 Total funds cafned forward 22.923 223,510 246,433 234.880 All of the above suM$ are derived from continuing ac11ve$ Therg were no crther recognised gains or losses other than those $tsled above. Movements in funds are disdosed in note 14 to the financial stslements. 17
ALL SURVIVORS PROJECT Company Number.. 11947431 BALANCE SHEET AS AT 31 DECEMBER 2024 2024 Total 2023 Total Nots FIXED ASSETS Tangible ass91$ 10 647 CURRENT ASSETS Debtors Cash al bank and in hand 11 41.385 252.122 5,383 275,780 293,507 281,163 CURRENT LIABILITIES Creditors. amounts falling due wlhin one year 12 47.074 46 930 NET CURRENT ASSETS 246,433 234 233 14ET ASSETS 13 234 880 FUNDS Restricted income fvnds 14 22.923 25,400 Unr•slricltd income funds 14 223.510 209,480 Total charbty lunds 246 433 234 880 The dirertors a¢knowge th•r responbIlItIeS for complying the wuiremenls of the Companies Act with respect to accountsng records and the preparab.on of accounts. These accounts have been wepared in accordance vnth the pro$10n$ applb lo small companies subpct to the small compan*s' gime and in accordance wrth FRS 102 SORP. The financ1 slaternenls were appfoved anL1 aLrth(msed for iswe by the Trustees on ..... and signed below on their beham by". K•lth Bumel Trustee Sahar Khalil Twslee 18
ALL SURVIVORS PROJECT Company Number: 11947431 STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2024 2024 2023 Cash flows from operatlng acfjvlllgs". Nel movement of fvnd5 11,553 62,878 Adjujtmènts for: Depreciation charge IlncreasellDecrease in debtors 647 36,0021 973 12,0001 IncreasellDecrease) In credrtors 129.5401 Net cash gen•iatsd from operating •¢tivitios 123,6581 32,311 Cash flo from Investlng acttvltl•s'. Purchase ol tangible fixed assets Cash u8•d In Inv•stlng •ctlvltle8 Not docr•a80 In cash and cash •quival•nts 123.6581 32,311 Cash and cash equivalents at the beginning of the year 275,780 243,469 Cash and ¢a$h wUlvants at th• •nd of th• y•ar 252.122 275,780 19
ALL SURVIVORS PROJECT NOTES TO THE FINANCIAL STATEMENT FOR THE YEAR ENOEO 31 DECEMBER 2024 1. ACCOUNTING POLICIES 1.1 Basis of preparation The financial 5talemenl have been prepared in aCrdanCe wrth Accounting and Repo.n9 by Charities. Statement of Recommended Practiee applicable to ¢hanlies preparing their accounts in accordance with the Financial Reportsng Standards applicable In the UK and Republic DI Ireland IFRS1021 leffe¢live 1 January 20151- (Chanties SORP IFRS10211, the Financial RepgrtJ"ng Standard applicable in the UK and Republic of Ireland IFRS1021 and the Companies Aet 2006. I Survivors Propct meets the definition of a pUlTr¢ benefil enlty under FRS 102. Assets and liabilities are inrtially recognised at historical cost or transaction value unless otherwise slated in the relevant accounling policy notelsl. 1.2 Going concem The Iruslees consider that there are no material uncertainbes aut the Chaftty's ability lo ntinue as a going conwn. The Trustees do not con51der that there Is any source of esliTnation uncertainty al the dale that moy cause a significant risk of adjustment to the carrying amounts of the assets and Iiabililies wlhin the next ieporb'ng peri¢)d. 1.3 Critical ac¢ounts'n9 judgemen15 and key sources of estimation uncertainty In the application of charrties accountsng poliaes, the Trustees are required lo make judgements, estimate$ and assumptions about the carrying amounts of assets and l¢abilities that a not rea¢Jily apparent from othef sources The estimates and associated as$umplion$ are bo8ed on hist¢n¢al experience and the othèr faetors that are considered to be relevant. Actual Tesults may dlffer Irom these esknmates The estimates and underlying assumptions are reviewed on an ongoing ba$1$ Revisions to accounting estimate5 awe recognised in the period In which the estimate Is revised if the revision affects only one pen¢)d, or In the penod of rev15ion and fure penod5 11 the revision affects both current and future periods The Trustees do not consider there are any material uncertainbes which east doubl on the going COreM. 1.4 Income Income is inclLtded in the Staternent of Financial Actlvtties once the Charrtable organisation has entitlement to income. rt Is probable that income wll be received, and the amount ol income rèceivable can be mea$ufed reliably. Income from GoveTnment and other grants 1$ recognise(1 when the charity has entitlement to the fiJnds. any perf0mian condthon alta¢hed to the grant have been mel. il Is probable that the income wll be received, and the amount can be measured reliably and Is not defeThed. Income received in athance of the proVin of a specified sefwce is deferd until the crrteria of income reeognth'on are mel. Interest on fund5 held on deposit is induded vthen receivable and the amount can be measured reliabty by the charty. This is nornially upon when intere$t paid Of Payab nottfitd by the bank. 20
ALL SURVIVORS PROJECT NOTES TO THE FINANCIAL STATEMENTS {¢ontlnu•dl FOR THE YEAR ENDED 31 DECEMBER 2024 1.5 Fund Accounbng Re5th"cted funds are to be used for SpeCff purposes a$ laid down by the Donor. Expenditure which meets these cnleria are charged to the fvnd. Unreslncled funds arè donatn$ and other UnstrIcte¢l irKoming resources received or generated for the charitable purposes. Designated fvnds a Un8trted frjnds earmarked by the Iruslees for particular purposes, 1.6 Expenditure and IrTecoverable VAT Expenditure is recognised onee there is a legal or Constru1Ve obligatson to make a payment to a third paty, It 1$ probable that a SettMeftt wll be required. and the amount can be measured reliably. All expenditure Is included on an a¢cruals basis InduVe of VAT Ihat cannot be recovered. The three principal actj'vrties of the Charity are Regearch. Advocacy and Evidence generation. Training and Capacty Building. and Org¥ni$ab"on Oevebprnent. Cost of raisin9 funds relate lo cost incurred by the chantabL9 organisatson for inducing third parties to make a conlributson to il as well as the cost of any acb.vty With a fund-raising purp¢)se. Expenditure on tharitabb actwth'es indude the costs of Sup$ng All Survivors Project to advance the purpoges of the tharity and their support costs. 1.7 Foreign Exchange Transacts'ons denominated in foreign CurrWles a translated into steding at the exchange rale ruling on the dale of transaction 1.8 Direct Costs Resources expended directly in support ol the ot¥ects of the charity. 1.9 Support Costs Support costs relate lo costs of overall direction and administration of each ath'vty comprising the salary and administrats'on costs of Central management fvncb"on. This Includes govemance costs. 1.10 Governance Costs Costs as$wated conslrtutional and sL*utory requirements of the charity. .1.11 Tangible fixed assets and depfeciabon Individual fixed assets coskn.ng £1.000 or more are pItalISed at cost. Short Leasehold Fixtus1F1ttlng$1Eq1ptrTht Computer Softwa Computer Equipment - Over the life of the lease - Over 5 years - Over 5 years - Over 3 year3 21
ALL SURVIVORS PROJECT NOTES TO THE FINANCIAL STATEMENTS Icontinuedl FOR THE YEAR ENDED 31 DECEMBER 2023 1 12 Fin8n¢i81 Instruments The charitable company only has financial assets and financial liabilrties ol a kind that qualify ag basic financial Instruments. Basic finanual Instruments are Initially recognised al transaction value and subsequenlty measured al their settlement valLP. 113 Debtors Trade debtors and other debtors are recognised al the settlement amount due after any trade discount offered Prepayments are valued al the amount prepaid net ol any trade discounts due. 1.14 Creditors and provigon Creditors and provisions are recognised vh19 the charrty h88 a present obligation fesulling from a past @vent that will Pfobably resutt In a transfer of funds to a third party and the amount due lo sellle the obligatson can be measured or eslimaled ieliabty CdrtOrS and provisions are normally recognised al their settlement amount after allowng for any trade discounts due 1.15 Pensions The Charity operates a define<l contnbubon pension scheme for its employees. The assets of the scheme are held separately In 8n Independentty administered fund. Contribution¥ are ?OUnted for when they are payable 2. INCOME The total income for the period has been derived from the prinupal a¢tNrty. The proportion of income derived from outside the UK amounted to 83%12022'. 71%). 3. INCOME FROM CHARITABLE ACTIVITIES Rostricted Unrnstrictod Total 2024 Total 2023 Foreign ComMonarth and Development Office Federal Fol9n Office Gemiany Neo Philanthropy Foundknon UN-CAAC Office Swiss Agency lor Development and Cooperation - Colombia Oak Foundatson 57,418 57,418 137,945 23,097 23,097 17,254 43.804 8,713 43.804 8,713 36,864 39,032 39,032 43,134 Medicor FtyJndatKJn Peace and Slabilisalion Operabons Program Swiss Agency for Development Cooperation -Bem Swtzerland UR- General 23.398 36,325 23,398 36,325 69,458 69.458 71,172 51.850 Total Income 231,787 69,458 301.245 358,019 22
ALL SURVIVORS PROJECT NOTES TO FINANCIAL STATEMENTS {continu•d) FOR THE YEAR ENDED 31 DECEMBER 2024 4. TOTAL RESOURCES EXPENDED Dlre¢t costs Support costs Gonfrrating Total 2024 lundB Totsl 2023 Staff c08ts Other Direct Costs Conlraclual Services Operations & Office costs Financial Charges Govemance Costs (note 61 Travel & Meetings Toial 86.318 33,139 62,657 49,448 198,423 33.139 14,120 14.741 233,684 5,879 4,283 16.757 993 17,505 16,040 295,141 14.120 10.142 4.599 7,091 1.381 8,472 20.797 289.692 20.797 140.254 94,010 55.428 Support costs include $ts of central management & administration support, IT services. govemance and finance costs. Total r•soure•¥ •xp•nded R88trictsd Unrn$tri¢t Totsl 2024 Total 2023 Generating Funds 55.428 55,428 56,077 Researeh, Advocacy & Evidence generatson Training & Capacity Building Organisalional Development IC6.1B5 106,185 150,522 83.737 44.342 234.264 83.737 44 342 289 692 26,562 61.980 295,141 55,428 S. GOVERNANCE COSTS Governance costs are analy8ed as. Total 2024 Totsl 2Q23 Legal and Professional Auditor's remunerab'on. 10,035 7,470 7.470 Other seNice$ 1.002 8,472 17.50S 23
ALL SURVIVORS PROJECT NOTES TO FINANCIAL STATEMENTS Icontinuedl FOR THE YEAR ENDED 31 DECEMBER 2024 6. NET EXPENDITURE FOR THE PERIOD Totsl 2024 Total 2023 Thss Is ststed after charging". Depreciation Auditors, remuneration 647 7,470 972 7.470 STAFF COSTS AND NUM8ERS Totsl 2024 Total 2023 Staff costs for the period were as follows.. Salaries & wages Social security costs Pension ccsls 139,898 16,377 6.488 162,763 123.341 9.498 6,078 138.915 The number of employees earning £60,000 or more during the period.. 2024 2023 £60,000 - £70,000 £80,000 - £89.999 The average number of employees during the year was made up as fdlows.. Totsl 2024 Totsl 2023 Research, Advocacy & Evidence generats'on Training & capacity building Organisalion development 0.58 o.so 1.25 2.33 0.50 CORPORATION TAX All Survivors Project is a tered chanty and rt's charrtable activities are exempt from corporation tax. g. RELATED PARTY TRANSACTION All Survivors Project Foundkn"on Lieehtenstein and All SuTVTvors Project UK share a common purpose and m15510n which is to support All Survwors Projecfs l ASPI global efforts to eradicate conflicl-relaled sexual violence ICRSV) and ytrengthen national and international responses through search and action on CRSV against men and Y$, including those wth diverse sexual onentslion, gender identity. gender expression andlor sex charactenslics I SOGIESCI, as well as other people with diverse SOGIESC. The common *Ebsrte for b)th ryganisab.ons is wvM.allsurvNors ro AJI Survivor$ Project Foundalion was regtered as a chantable foundation in the principality of echlenslein in December 2017. Alihough not a laled paty under FRS102, rt 1$ included here tjue to the common mission. name and objectives. 24
ALL SURVIVORS PROJECT NOTES TO FINANCIAL STATEMENTS (¢ontSnu•dl FOR THE YEAR ENDED 310ECEMBER 2024 During the period, ASPF translerre<l £241,601 to ASP UK12023 £215.6721 lo meet chantable expendrture that was Incurred by ASP UK. At 31 December 2024. ASP UK owed ASPF an amount of £34.44812023. £34.4481 which is included in Creditors Ajso. as at year end ASPF owed ASP the amount of £25.87012023." £nill. 10. TANGIBLE FIXED ASSETS Computgr Equlpmant Cost Al 1 January 2024 Addrtions 2.916 Al 31 December 2024 2,916 Depr•¢latlon At 1 January 2024 Charge for year 2,269 647 Al 31 December 2024 2,916 Net book value Al 31 December 2023 647 Al 31 December 2024 11. DEBTORS Total 2024 Total 20Z3 Other Debtors Amount owed from ASPF Prepayments and accrued income 2.438 25.870 13.077 41 2,188 12. CREDITORS: Amounts lalllng duo wlthln on• yr Total 2024 Total 2023 AmoLJnts owe<l lo ASPF Other laxalion and scKial security Other creditors Accruals 34,448 4,483 34.448 4,374 32 7.470 46,433 1,067 7.041 46,930 25
ALL SURVIVORS PROJECT NOTES TO FINANCIAL STATEMENTS l¢ontinuedl FOR THE YEAR ENDED 31 DECEMBER 2024 13. ANALYSIS OF NET ASSETS BETWEEN FUNDS Restricted Funds 2024 Unrestrictsd Funds 2024 Total Funds 2024 Fund balances at 31 D•c•mb 2024: Tangible fixed assets Nel Current assets 23.564 23.564 223.510 223,S10 246,433 246.433 COMPARATIVE ANALYSIS FOR 2023 RestrScted Fun¢ts 2023 Unrestrlctsd Funds 2023 Totsl Funds 2023 Fund balances al 31 December 2022. Tangible fixed assets Net Current assets 647 218.892 219.539 15.340 15.340 234.232 234.879 14. MOVEMENT IN FUNDS Ba5anco on JanO1, 2024 Balance Fund on D•¢ 31, Trafer 2024 Income Expgndltur• R•$trl¢tsd fund•= FOign Commonwearth and Development office UK 57.418 157,4181 Federal Foreign Office Germany Neo Philanthropy Foundation Oak Foundation . UN-CAAC Swss Agency for Development Corporation- Columbia Medicor Founda110n Peace and Slabilisatson Oper*ions Program's 23.097 123,0971 7.749 17.651 7,749 15,815 39.032 43.804 140.8681 143.8041 8713 23,398 18.7131 123,3981 36.325 136,3251 Total restricted funds 2S,400 231,787 233,623 23,564 26
ALL SURVIVORS PROJECT NOTES TO FINANCIAL STATEMENTS (connU*dIJ FOR THE YEAR ENDED 31 DECEMBER 2024 Balanc• on Jan 01. 2024 Balanco Fund on D•c 31. Transf•r 2024 Income Expenditurg Unrestrictsd fund•: &w5s Agen for Oevdopmenl Corp. B•m Swtzerbnd General funds 69.458 155,428 16411 14,030 208,839 209.480 Total unrn#tricted fund8 209,480 223 S10 Total fund¥ 234,880 301 245 289 692 27
ALL SURVIVORS PROJECT NOTES TO FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31 OECEMBER 2023 Purpo$•$ of rostrlctsd funds: Foreign & Cornmonwealth and Development Office UK FCDO support was used to finalise submission lo the Special Jurisdiction for Peace IJEP} in Colombia and to ensure the safe and meaninglul part¢ipalion of male survivor5 of conflict related 5exu81 violence in transitional justice processes Funds were a150 used lo strengthen the capacjty of nabonal transitional justice Instttutions, build knoedge on suNivor eentred justice and enable access to juste for male vicbms. To undertake training and capaety l)urlding of national hearthcare V•trkers for improved a¢¢e$s and serve$ for male survivors of conflid related sexLtal vlenCe in Afghanstsn wth the goal of improving health care. To strengthen organisalional Structures. build strong govemance and fiduciary compliance to ensure accountable and effiaent operations. Aiso, lo ensure team wellbeing is trrporated vAthin organisational cuttU and management systems an¢J Strong Child $afeguarding policies are in place. To undertake research on the gendèred aspects of reintègration Vogramming and on the vulnerabilities of boys to CRSV in delenbon setting$ (Globall. This project In Ukraine ts aimed al ovefcoming bamers lo justice and heatthCa for male viclimslsurvivors of CRSV It would al$0 reinfor¢e direct support to male victimslsurvivors to enable them to access ju$lice and hearth¢are and build their capacity to advocate for themselves their nghls. needs and wshes The project wll support Improving a$S to hearth responses for male viclims of conflict-related sexual violence ICRSV), including by driving changes in policy and program in health care provision in Columbia. To enhance the tapacrties and skills of national and inlemalional stakehok1ers Inclusying those involved irt health and Pfoleetion responses to improve responses for men and boys who may have been subjected to CRSV in Colombia. Federal Foreign Offi¢e Gemiany Oak Foundation UN.CAAC Office Peace and Stsbilizallon Operations Program, Medicor Foundation Swiss Agency for Corporation Development- Columbia PRIOR YEAR MOVEMENT IN FUNDS Balanco on Jan 01. 2023 Fund Trnn8f•r Balancg on Doc 31, 2023 Incom Expendlturn . Restrict•d funds: Foreign & Commonwealth and Development OffKe UK FCDO UK Federal Foreign Office Germany Neo Philanthropy Foundation Oak Foundation 137.945 {137,9451 17.254 117.2541 7,749 7.749 17,651 43.134 125.4831 28
ALL SURVIVORS PROJECT NOTES TO FINANCIAL STATEMENTS l¢ontinuèdl FOR THE YEAR ENDED 31 DECEMBER 2023 Balanc• on Jan 01, 2023 Fund 8alanco on Tr•nsf•r Do¢ 31, 2023 IrKome Exyndltur• 36.664 136,664} Totsl r•stri¢ted lunds 217 346 Unrg8trlctod funds: Swiss Agency for Oevelopmenl Corp General funds 71.172 51.850 171,1721 (6,6231 164.253 209,480 Totsl unrestrlctsd fund• 123022 795 209 480 Total lun¢h 295 141 1S. COMPANY UMITED 8Y GUARA14TEE All Survivors Project is a Tegislereo chanty and a Company Iimrted by guarantee. It has no share caprtal The maximum liabilrty of eath member in the event of winding up are limited to £10. 29