Registered Charity Number: 1193561
Parrhesia Inc
ANNUAL REPORT For the year ending 31 March 2025
Annual Report | Year ending 31 March 2025
CONTENTS
Page
Charity Overview
Trustees’ Report
Independent Examiner’s Report
Statement of Financial Activities 10
Balance Sheet 11
Notes to the Accounts 12
Registered Charity Number: 1193561
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Annual Report | Year ending 31 March 2025
CHARITY INFORMATION
For the year ending 31 March 2025
Charity Overview
Registered Charity Name: Parrhesia Inc Charity Number: 1193561 Principal Office Address: Park House East End Sheriff Hutton York YO60 6SX Trustees: Arpita Dutt (Chair) Major General David McDowall CBE (deceased April 2025) Reverend Nicholas Mercer Sara Rowbotham MBE Martin Derek Bright (resigned June 2025) Tracy Amanda Boylin Stuart Cotton (resigned July 2025) Professor David Lewis Professor John Blenkinsopp Dr Brian Moore (November 2024 – February 2025) Sue Allison (resigned June 2024)
Registered Charity Number: 1193561
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Annual Report | Year ending 31 March 2025
TRUSTEES’ REPORT
For the year ending 31 March 2025
Introduction
This is the third annual report for Parrhesia Inc (PI), a charity registered with the Charity Commission for England and Wales (registered number 1193561). Parrhesia Inc is focussed on the practice, protection, and promotion of the human rights of whistleblowers in the UK, by producing high-level research that can be used by practitioners and policymakers alike.
The Trustees
The trustees who served the charity during the year were as follows:
-
Arpita Dutt (Chair)
-
Major General David McDowall CBE (deceased April 2025)
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Reverend Nicholas Mercer
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Sara Rowbotham MBE
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Martin Derek Bright (resigned June 2025)
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Tracy Amanda Boylin
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Stuart Cotton (resigned July 2025)
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Professor David Lewis
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Professor John Blenkinsopp
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Dr Brian Moore (November 2024 – February 2025)
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Sue Allison (resigned June 2024)
Trustees are appointed in accordance with the Trust Deed. Trustees meet quarterly, and all decisions are reached by agreement. The trustees have assessed the major risks to which the charity is exposed and are satisfied that systems are in place to mitigate exposure to the major risks. We are a new, charitable whistleblowing think-tank, emerging out of the research carried out by whistleblower practitioners and academics.
Background
Parrhesia is an Ancient Greek term meaning “to speak freely”, implying not only freedom of speech, but the obligation to speak the truth for the common good, even at great personal risk. It was viewed as a fundamental tenet of democracy. We believe that parrhesia is a fundamental part of a modern democracy; that without truth, transparency and accountability, democracy dies.
Those who speak truth-to-power have always faced consequences for it. Even today, those who speakout about corruption, malpractice, incompetence, human trafficking and modern slavery, organised crime, and misconduct in public office, face severe consequences to their employment, health, finances, family, and reputation. This retaliation is usually deliberate, public, and meant to undermine, stigmatise and silence them – serving as a warning to others who might think of doing the same. We believe that those who speak in the spirit of parrhesia, the parrhesiastes, should be protected and those who attack them should be held to account and sanctioned.
What are we trying to achieve
The whistleblowing community-of-practice in the UK has a wealth of experience and expertise in protecting whistleblowers. However, this wealth of knowledge is fragmented, mostly uncoordinated, and suffers without an over-arching body that draws together researchers, NGOs, lawyers, policymakers, other charities, businesses, and those with lived experience. As a result, the wealth of knowledge in the section is more difficult to access than it needs to be; there is little in terms of a research and policy agenda; debate can be poorly informed, and best practice is not widely shared. What legislation the UK has to protect whistleblowers, is over twenty years old, and does not protect everyone who speaks up.
Registered Charity Number: 1193561
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Annual Report | Year ending 31 March 2025
This means that the UK falls behind other countries in how it looks after those that try to do the right thing. We believe that policy and debate need to be better informed, by bringing together the different parts of the community and conducting research at the highest level.
In Parrhesia Inc, we are building an authoritative body of knowledge and evidence, through co-ordinated research on whistleblowers’ human rights, to protect technical advice to government and others. We will monitor abuses of whistleblowers’ human rights, contribute to the sound administration of the law, propose reform where there are demonstrable deficiencies, and comment on proposed legislation.
We will do this by being a facilitator: a forum for all those working in the field to come together and share best practice and ideas. We will work with others to reduce detriment, collaborate on projects, and seek consensus across the community of practice in order to further our collective purpose. Our own organisation is made up of the leading academics in the field of whistleblowing research; those at the forefront of professional work with whistleblowers; expert leaders of BGOs; parliamentarians and policy makers, and of course whistleblowers themselves.
To achieve this, we will initially focus on the following three aims:
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Aim 1 to champion evidence-based policy making
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Aim 2 to be the consensus builder among the community of practice: bringing people together
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Aim 3 to be, and to be seen to be, the respected voice of research evidence.
Objectives and Activities
The objectives of the charity are to promote the human rights (as set out in the Universal Declaration of Human Rights and subsequent United Nations conventions and declarations) of whistleblowers in the United Kingdom and in particular the right to freedom of expression by all or any of the following means:
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Monitoring abuses of whistleblowers’ human rights
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Obtaining redress for abuses of whistleblowers’ human rights and relieving need among the victims of such abuse
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Research into whistleblowers’ human rights issues
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Providing technical advice to government and others on whistleblowers’ human rights issues
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Contributing to the sound administration of the law relating to whistleblowers’ human right
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Raising awareness of whistleblowers’ human rights issues
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Promoting public support for whistleblowers’ human rights issues
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Promoting respect for whistleblowers’ human rights
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Eliminating infringements of whistleblowers’ human rights
In furtherance of that object, but not otherwise, the trustees shall have power to engage in political activity provided that the trustees are satisfied that the proposed activities will further the purposes of the charity to an extent justified by the resources committed and the activity is not the dominant means by which the charity carried out its objects[1] .
Activities to date – what we have achieved so far
Aim 1 – to champion evidence-based policy making
We have held three policy meetings with legislators throughout the reporting period. We have made significant contributions to the Joint Anti-Corruption Unit (JACU) in the Home Office to assist in their formulation of UK Anti-Corruption Strategy 2024-2029 and received formal recognition from Minister of State (Security Minister) for our expertise and contribution to policy formulation in this regard. We have made collaborative presentations in close partnership with the whistleblowing charity Protect to the Department of Business and Trade (DBT) on whistleblowing policy reform and presented evidence to
1 Founding Constitution of a Charitable Incorporated Organisation, Parrhesia Inc, November 2021, updated 31 st July 2022.
Registered Charity Number: 1193561
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Annual Report | Year ending 31 March 2025
the DBT’s Review of the Whistleblowing Framework including significant consultation with study contractors (Grant Thornton) in their formulation of the report. We have held regular co-ordination meetings with the employment and labour section responsible for whistleblowing legislation, offering advice on priorities and deficiencies that might be addressed for the improvement of support and protection to those who speak up about wrongdoing.
In November 2024, the Government published its official guidance to the clause on ‘failure to prevent’ fraud and corruption within the Economic Crime and Corporate Transparency Act (2023). Of special interest was specific inclusion of the necessity for Whistleblowing Procedures, with specific mention of whistleblowing protection and response to disclosures of wrongdoing, which Parrhesia had championed through close discussion with the Department of Business and Trade (DBT).
We contributed to the RUSI publication on the role of financial rewards for whistleblowers 2 and a detailed submission to the Public Accounts Committee investigation into whistleblowing in the Civil Service. Both studies were well received and appear to be effecting significant changes across the whistleblowing environment.
We held 4 consultation meetings in January – March 2024, in partnership with the charities Rights of Women, and Protect, and individually with Marina Wheeler KC to discuss sexual harassment and whistleblowing. The contributed to draft legislation introduced in clause 18 of the Employment Bill in October 2024 becoming law in December 2025, making sexual harassment a new ‘protected disclosure’. It also ensures such disclosures can never be made confidential or subject to NDA’s and opens up prescribed reporting routes.
We have established PI as the co-ordinating body for access to Areas of Research Interest (ARI) into all aspects of whistleblowing. We have created an Academic Council consisting of the leading authorities in whistleblowing research to provide the mechanisms and focus through which independent academic research can be channelled to answer the key questions posed by policymakers. The Chair of PU’s Academic Council is a recognised authority on both employment and whistleblowing law and a key member of our discussion group with government ministers and policy makers.
Aim 2 – to be the consensus builder among the community of practice: bringing people together
Across the Academic Council, our Policy Advisory Group, and our trustees, we have participated in a wide range of seminars, closed roundtable discussions and consultancy with public and private organisations. We have created formal partnerships with other national and international NGOs and organisations working in the field (Protect, Whistleblower International Network (WIN), Government Accountability Project (GAP)).
Our Academic Council has met biannually to discuss current research trends and identify gaps in whistleblowing research out of which we have identified collective priorities for future research. We have also researched and constructed databases identifying firstly areas of support, ambivalence, and potential opposition to legislative change across the UK national political spectrum, and secondly a comparative database identifying sources of potential funding aligned with the aims and objectives of potential funders who might support our future work.
We are participating in an international consortium (CITE) to form an integrated research programme in response to an EU HORIZON programme to establish an open-source database for access to law enforcement agencies, investigative journalists and whistleblowers in the fight against bribery, fraud and corruption.
2 Eliza Lockhart, December 2024, ‘The Inside Track - The Role of Financial Rewards for Whistleblowers in the Fight Against Economic Crime’, Royal United Services Institute (RUSI)
Registered Charity Number: 1193561
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Annual Report | Year ending 31 March 2025
We believe that the establishment of an independent statutory authority is urgently required to create a safe environment in which wrongdoing may be disclosed and to ensure that the rights of whistleblowers are protected, respected and fulfilled. We have publicly supported the APPG on Whistleblowing, and their Secretariat (Whistleblowers UK) at the launch of a Bill proposing the establishment of the Independent Office of the Whistleblower. We have purposely included support for such an authority in our discussions with Ministers.
Aim 3 – to be, and to be seen to be, the voice of authority and influence, the thought leaders , at the policy table
We have become a facilitator within the whistleblowing sector, creating a forum for those working in the field to come together and share best practice. We collaborate on projects and seek consensus across the community of practice in order to further our collective purpose. Significantly, we have partnered with Protect, the leading UK Whistleblowing charity, to present a co-ordinated initiative to Ministers in the relevant UK Government departments (DBT and Home Office) with joint statements / proposals for reform in the short, medium, and long term effected by use of statutory instruments, ministerial directives and legislative reform. We have established very good relations with senior policymakers in both major departments (DBT: Employment Matters and Home Office: Joint Anti-Corruption Unit (JACU)), and cross-party politicians in the All-Party Parliamentary Groups (APPG) for Whistleblowing, Anti-Corruption and Responsible Tax. Most importantly, we have held collaborative talks with the Parliamentary Under Secretary of State in DBT, who is very supportive of our aims and with whom we have forthcoming discussions on a prioritised programme of measures for implementation within the timescale of the current government.
Internationally, we have progressed networking relationships with the Whistleblower International Network (WIN), the International Whistleblowing Research Network (IWRN), the Government Accountability Project (GAP) and Whistleblowers of America in the USE and the Whistleblower Canada Research Society. We attended and presented on panels at the OECD Global Forum on Anti-Bribery and Corruption speaking on empowerment of WBs, endorsed the WB Restoring Whistleblowers Lives Programme, and presented on a panel in June 2024 at the International Anti-Corruption Conference in 2025, in Vilnius, Lithuania. We also attended the European Whistleblowing Institute’s (EWI) inaugural conference in Brussels in April 2025.
We have also continued our close relationship with the Department of Corruption Prevention and Detection in the Ukrainian Anti-corruption Agency to assist in formulating state policy on whistleblowing, enforcing such regulations within all state institutions and private companies and the provision of legal support and protection to whistleblowers. Our Memorandum of Cooperation with the Foundation of Institutional Development (FID) in Ukraine, signed in February 2023, gives a formal base to this work. We have invited DBT and Protect to join with us in putting together a comprehensive collaborative response on policy development, procedural channels, and therapeutic support requirements. We have formulated a coordinated and coherent concept of support and rehabilitation for whistleblowers as a Whistleblowing Covenant in parallel to the existing Armed Forces Covenant to provide a programme of therapeutic counselling, interim financial and legal support, vocational rehabilitation, cultural change and education, training and research.
Structure, Governance and Management
PI is led by Ian Foxley as CEO. He is responsible for the work and for recruiting, managing, and supervising (subject to funding) of a Communications Officer, Website Manager, a Funding and Relationship Manager and a Research Assistant / Academic Council Secretary. The CEO reports to the Chair of Trustees, Arpita Dutt.
Parrhesia’s strategy, implementation, financial planning, and governance is overseen by its Board of Trustees, as is the work of the C-suite who report directly to the Board. There is a subcommittee structure, chaired by various trustees with relevant experience which oversees the more detailed work of the organisation.
Registered Charity Number: 1193561
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Annual Report | Year ending 31 March 2025
Reserves Policy
The charity currently has no reserves and thus no reserves policy is applicable at present. Our intention is to build up reserves that cover 3 months of ongoing expenditure, which currently amounts to around £15,000.
Remuneration Policy
The charity subscribes to the Living Wage policy and the Prompt Payment Code and is accredited to the Good Business Charter.
Political Donations
Parrhesia has no party-political affiliations and does not make political donations.
Financial Accounts
The accounts for the year ending 31 March 2025 have been prepared in accordance with the Charities Act 2011, the Companies Act 2006, the Articles of Association and the Accounting and Reporting by Charities – Statement of Recommended Practice, applicable to all charities preparing their accounts in accordance with the Financial Reporting Standards.
Statement of directors’ responsibilities
The trustees are responsible for preparing the Trustees Annual Report and the financial statements in accordance with applicable law and regulations.
In preparing these accounts, the trustees are required to:
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Select suitable accounting policies and then apply them consistently
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Make judgements and estimates that are reasonable and prudent, and
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Prepare the accounts on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the accounts comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Each of the persons who is a trustee at the date of approval of this report confirms that:
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So far as each trustee is aware, there is no relevant information of which the independent reviewer is unaware, and
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Each trustee has taken all steps that they ought to have taken as a trustee to make themselves aware of any relevant financial information that may have a material impact on the financial reports and to establish that the organisation’s independent reviewer is aware of that information.
Signed on behalf of the board of trustees:
………………………………………………..
Arpita Dutt Chair of Trustees
Approved by the board on
16 January 2026
Registered Charity Number: 1193561
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Annual Report | Year ending 31 March 2025
INDEPENDENT EXAMINER’S REPORT For the year ending 31 March 2025
I report on the accounts of Parrhesia Inc for the year ending 31 March 2025, which are set out on pages 10-13.
Respective responsibilities of trustees and examiner
The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
It is my responsibility to:
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Examine the accounts under section 145 of the 2011 Act
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To follow the procedures laid down in the General Directions given by the Charities Commission under section 145(5)(b) of the 2011 Act
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To state whether particular matters have come to my attention
Basis of independent examiner’s report
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items of disclosures in the accounts and seeking explanations from you as trustees consequently no opinion is given as to whether the accounts present a “true and fair view”, and the report is limited to those matters set out in the statement below.
Independent examiner’s statement
In connection with my examination, no matter has come to my attention:
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(1) which gives me reasonable cause to believe that in any material respect the requirements
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To keep accounting records in accordance with section 130 of the 2011 Act
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To prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act
Have not been met, or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
……………………………………………..
Nicola Ainscough FCA BSc Chartered Accountant Equilibrium Accountants Ltd 48 Goodramgate, York, YO1 7LF
- 6 January 2026
Registered Charity Number: 1193561
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Annual Report | Year ending 31 March 2025
STATEMENT OF FINANCIAL ACTIVITIES
For the year ending 31 March 2025
| Notes INCOME 2 Incoming and endowments from: Donations and legacies Charitable activities Other trading activities Investments Other income Total incoming resources EXPENDITURE Expenditure on: Raising funds Charitable activities 3 Other 4 Total resources expended Net income / (expenditure) for the period RECONCILIATION OF FUNDS Total funds brought forward as at 1 Apr 24 Total funds carried forward as at 31 Mar 25 |
Restricted Funds £ - - - - - |
Unrestricted Funds £ 5,850 29,166 - - |
Year to 31 Mar 2025 Total £ Period to 31 Mar 2024 Total £ |
||
|---|---|---|---|---|---|
| 5,850 50,000 |
|||||
| 29,166 49,167 |
|||||
| - - |
|||||
| - - |
|||||
| 270 | 270 681 |
||||
| - - - - |
35,286 - 43,665 2,197 |
35,286 99,848 |
|||
| - - |
|||||
| 43,665 96,274 |
|||||
| 2,197 1,774 |
|||||
| - | 45,862 | 45,862 98,048 |
|||
| - - |
(10,576) 11,836 |
(10,576) 1,800 |
|||
| 11,836 10,036 |
|||||
| - | 1,260 | 1,260 11,836 |
|||
The notes on pages 12-13 form a part of these financial statements
A Statement of Total Recognised Gains and Losses is not required as all gains and losses are included in the Statement of Financial Activities.
There is no difference between the net income / (expenditure) for the period above and the historical cost equivalent. All activities are continuing.
Registered Charity Number: 1193561
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Annual Report | Year ending 31 March 2025
BALANCE SHEET
For the year ending 31 March 2025
| ALANCE SHEET or the year ending 31 March 2025 |
||
|---|---|---|
| Notes FIXED ASSETS Tangible assets CURRENT ASSETS Stocks Debtors Prepayments Cash at bank and in hand Creditors: Amounts falling due within one year Net Current Assets / (Liabilities) Total Assets less Current Liabilities Creditors: Amounts falling due after more than one year Net Assets FUNDS 5 Unrestricted funds Restricted funds Total Funds |
£ - 1,916 174 10 |
As at 31 Mar 2025 £ - (840) |
| 2,100 | ||
| 1,260 | ||
| 1,260 - |
||
| 1,260 | ||
| 1,260 - |
||
| 1,260 | ||
The notes on pages 12-13 form a part of these financial statements
Trustee benefits: advances, credit and guarantees
During the year no benefits, in the form of advances, credit and guarantees, were conferred upon trustees of the charity.
Guarantees and other financial commitments
During the year no guarantees or other financial commitments were made.
The financial statements have been prepared in accordance with the Charities Act 2011, with respect to accounting records and the preparation of accounts.
The financial statements on pages 10-13 were approved by the Board of Trustees and signed on its behalf by:
………………………………………..
Arpita Dutt Chair of Trustees
Date:[16 January 2026]
Registered Charity Number: 1193561
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Annual Report | Year ending 31 March 2025
NOTES TO THE ACCOUNTS For the year ending 31 March 2025
1. ACCOUNTING POLICIES
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a) Statutory Information Parrhesia Inc is a registered charity in the UK with the Charities Commission, registration number 1193561.
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b) Basis of preparation and assessment of going concern The accounts have been prepared under the historical cost convention and on the receipts and payment basis.
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The financial statements are prepared in sterling, which is the functional currency of the charity.
The principal accounting policies, which have been applied consistently in the period, are set out below.
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c) Compliance with accounting standards The financial statements have been prepared in accordance with the Charities Act 2011, the Accounting and Reporting by Charities for Smaller Entities: Statement of Recommended Practice applicable in the UK and Republic of Ireland (FRS 102) (Effective January 2015) – (Charities ‘SORP’ FRS 102)): the provisions of FRS 102 Section 1A – Small Entitles and other applicable accounting standards in the United Kingdom.
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d) Funds structure Earmarked funds, as shown in the notes to the accounts, represent funds set aside by the trustees for use on specific projects. Amounts shown as Restricted Funds, on the Statement of Financial Activities and the Balance Sheet, represent funds donated for specific projects in accordance with the Charities Act definition.
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e) Income recognition Revenue is recognised in respect of non-government, non-exchange transactions, donations and funds received for goods and services supplied during the financial period on receipt.
Government Grants are recognised using the accrual model.
- f) Trustees’ remuneration and expenses During the year the trustees did not receive any remuneration or reimbursement of out-ofpocket expenses, as none were incurred.
2. INCOME
| Restricted Funds £ |
Unrestricted Funds £ |
Year to 31 Mar 2025 Total £ |
Period to 31 Mar 2024 Total £ |
|
|---|---|---|---|---|
| Donations and legacies | ||||
| General | - | 5,850 | 5,850 | 50,000 |
| Charitable Activities | ||||
| JRCT Grant | - | 29,166 | 29,166 | 49,167 |
| Other Income | ||||
| Bank Interest Received | - | 266 | 266 | 678 |
| Cashback Received | - | 4 | 4 | 3 |
| Other | - | - | - | - |
| - | 35,286 | 35,286 | 99,848 | |
Registered Charity Number: 1193561
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Annual Report | Year ending 31 March 2025
3. CHARITABLE ACTIVITIES
| Restricted Funds £ |
Unrestricted Funds £ |
Year to 31 Mar 2025 Total £ |
Period to 31 Mar 2024 Total £ |
|
|---|---|---|---|---|
| Bookkeeping | - | 7,420 | 7,420 | 11,500 |
| Insurance | - | 472 | 472 | 599 |
| IT Support | - | 4,000 | 4,000 | 7,200 |
| Legal Fees | - | - | - | 23,030 |
| Office Expenses | - | 196 | 196 | 239 |
| Staff Costs | - | 26,280 | 26,280 | 28,606 |
| Memberships and Subscriptions | - | 562 | 562 | 411 |
| Travel Costs | - | 1,700 | 1,700 | 8,798 |
| Podcast Fees | - | 75 | 75 | 10,277 |
| Event Consulting | - | - | - | 3,317 |
| Repairs and Maintenance | - | 1,001 | 1,001 | 665 |
| Conference Fees | - | 132 | ||
| Advertising | - | 770 | 770 | 419 |
| Training& Development | - | 1,160 | 1,160 | - |
| Other | - | 29 | 29 | 1,081 |
| - | 43,665 | 43,665 | 96,274 | |
4. OTHER
| 4. OTHER |
||||
|---|---|---|---|---|
| Restricted Funds £ |
Unrestricted Funds £ |
Year to 31 Mar 2025 Total £ |
Period to 31 Mar 2024 Total £ |
|
| Bank Charges | - | 21 | 21 | 30 |
| Governance | - | 600 | 600 | 245 |
| Professional Fees | - | 420 | 420 | 510 |
| Depreciation | - | 711 | 711 | 933 |
| Disposal of Assets | - | 445 | 445 | - |
| Interest Charges | - | - | - | 56 |
| - | 2,197 | 2,197 | 1,774 | |
5. FUNDS
| 5. FUNDS |
||||
|---|---|---|---|---|
| Restricted Funds £ |
Unrestricted Funds £ |
Year to 31 Mar 2025 Total £ |
Period to 31 Mar 2024 Total £ |
|
| Unrestricted Fund | ||||
| General | - | 1,260 | 1,260 | 11,836 |
| Earmarked | - | - | - | - |
| Restricted Fund | - | - | - | - |
| - | 1,260 | 1,260 | 11,836 | |
Registered Charity Number: 1193561
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