CHARITY REGISTRATION NUMBER.. 1199297
Free From Fear CIO
Unaudited Financial Staternents
31 October 2024
DOWNHAM MAYER CLARKE LIMITED
Chartered accountants
41 Greek Street
Stockport
Cheshire
SK3 8AX

Free From Fear CIO
Financial Statements
Year ended 31 October 2024
Page
Trustees, annual report
Chartered accountant's report to Free From Fear CIO on the
unaudited financial information
Statement of financial activities
Statement of financial position
Notes to the financial statements
The following pages do not form part of the financial statements
Detailed statement of financial activities
15
Notes lo Ihe detailed statement of financial activities
16

Free From Fear CIO
Trustees. Annual Report
Year ended 31 October 2024
The tnjstees present their report and Ihe unaudited financial stalanenls of the charity for the year
ended 31 October 2024.
Reference and admlnistrative details
Registered charity name
Free From Fear CIO
Charity registration number
1199297
Principal offi¢e
CIO 3D Solicilors Limited
The Belmont
89 Middleton Road
Crumpsall. Manchester
M8 4JY
The trustees
Mr D.M. Berke
Mls S. Magill
Mr O.S. Myerson KC
Accountants
Downham Mayer Clarke Limited
Chartered a¢¢ourhtants
41 Greek Street
Stockport
Cheshire
SK3 8AX
Structure, governance and management
Governing document
The charily is registered as a charilable incorporated organisation wlh the charity commission in
England and Wales under number 1199297. It is governed by its f(NJndation dated 14 June 2022, as
amended 19 January 2023 and 2 Feb¥uary 2023.
Organi5alional stru¢ture
The management of thè Gharity is the resrM)nsibility of the trustees vkno are elected and co-opted under
the lerms of Ihe foundation.
Any deGi5ions are taken either at a meeting of the truslees or by iesohjtion in w¥iling or electroni¢ form
agreed by a majority of the Iruslees.

Free From Fear CIO
Trustees. Annual Report IcontinV8dJ
Year ended 31 October 2024
Structure, governancè and management f¢ontinuedJ
Recruitment ènd appointment of trustees
Trustees are appointed for a lerm of four years. New trustees musl be appointed by a resolution to be
passed at a properly convened meeting of the existing Iruslees. In selecting individuals for
appointment regard must be given lo the skills, krbowfedge and exPer￿nce needed for the èffeGlive
administration of the charity. The total numbei of Iruslees must be al ￿ast three.
New tnjstees are provided wth an induction pack including a copy of the current version ol the
constitution and of the charitls latest Truslees. Annual Report and statement of accounts.
All trustees give their time voluntarily and no Iruslee or connected person may receive any
remuneration or olher benefils, direct or indirect. from the charity-
Objectivès and activities
Objectives and aims
The charilys aims wère broadened to woddwide over this rewling pericxl. The charity works
specifically with refugees, evacuees who are inlemally displaced and pèrsons lacing persecution to
achieve its objectives which are-
To preserve the lives ol beneficiaries by providing support and assisting them to reaGh safe countries.
This includes providing life-suslaining assistance such as food, sale acc¢ynmodation, Iransport,
mediGal aid and such olher related projects thal Ihe Irustees may from lime to time determine lo be
necessary to achieve this aim.
To relieve the financial hardship and povetty of beneficiaries by prowding grants. items and serviGes,
including supplying medical aid, and collaborating with other charilies or organisalions working lo
prevent or relieve poverty.
Publlc benefit
The Iruslees Gonlirm that when selting the objectives and aims and planning aclivities Ihey have
referred lo and given caieful consideration lo Ihe guÈdance contauied in Ihe Charity Comrnission's
guidance on public benefit.
Achievements and performance
Charitable activities
The charity has assisted al risk and largeled people lo evacuale and resellle follo￿ng its inception
after the fall ol Kabul in 2021. We have taken a iailored approach lo each person or family lo ensure
that they have been able lo make the mosl of Ihe opporlunilies Ihal have been potentially available to
them.
We have focused on resettlement over this reporting period. Our iesettlemenl activities have been UK
locused and we have as5isled people lo secure access to accommodalion. including acting as
guarantor5. We have helped children into s¢hoolin9. providirvJ assistance with necessities and we
have secured grants lo enable people lo access education and Iraining courses. We have acted as link
partner and made referrals lo other partner charities and local authotiies.

Free From Fear CIO
Trustees, Annual Report (eonlinuedj
Year ended 31 October 2024
Achiovemènts and performance (continue
Following the UK GovemTnenl's review, further familres queue¢J in our resetuement process have been
granted permission to enter the UK and we have been resettling them in tandem wlh our partners. Vve
have also provided logistical advi￿ and risk advice aThJ assistance to Brilish legal teams representing
evacuees.
Where applicalions have not been answered we have lobbieil Ihe g￿rnment and assisted families lo
obtain lègal representation and we have enjoyed seeing more of our cases achieve success.
Finan¢ial review
Financial position
The results for the perifxl and the charitys financial position al the end of the year are shown in the
attached financial sialemenls_
The charity has closed the period wlh an overall deficit and closing funds of £127,265. At 31 Oclober
2024 the charity had nel assets of £127.26512023 - £215,659} of which £126,78512Q23 £213,048)
was held in cash and £1.50012023 - £0) of thal amounl was reslriGled. The trustee5 are satisfied that
the balance of the fund is surficient to cover the anticipated expenditure of ihe charity for the
foreseeable future.
Reserves policy
The trustees are salisfied Ihat the level of reseryes is acceptable given Ihe current and perceived
ongoing financial obligations of the charity. The reserves policy of the ¢harity is reviewed regular5y.
Risk management
The Iruslees have assessed Ihe major risks lo which the charity is exposed and are satisfied that they
have taken all necessary steps to mib.gale those risks. Internal risks are minimised by th&
implemenlalion of procedures for the aulhorisation of all transactions and project5. External risk
prin¢ipally relating lo the environment that the charity is operating in Tllanaged by the Irustees
researching both potential beneficiaries and theii partners abroad.
Plans for future periods
The charity will continue lo locus ils resour¢es on Ihe iesettlement of al risk, targeted indivtduals and
families.
The trustees. annual report was approved on . 15 Aug 2025
trustees by..
and signed on behalf of Ihe board of
Iriknj l.lyer50n KC IS. 2025.
Mr D.S. Myerson KC
Trustee

Free From Fear CIO
Chartered Accountant's Report to Free From Fear CIO on the Unaudited
Financial Information of Free From Fear CIO
Year ended 31 October 2024
As described on the statement of financial positson. thè trustees of the chatty are responsible for the
preparation of the financial stalemenls for the ￿ar ended 31 October 2024, which comprise the
slalemenl of financial aclivilies, stalemenl of financial position and the related notes.
You consider th81 the charity is exempl fiom an audil tjnder the Chanbes Act 2011.
In accordance with your instructions we have compiled these financkil slalements in order lo assist you
lo fulfil your statutory responsibilities. from the accounting records and frorn information and
explanations supplied lo us.
DOWNHAM MAYER CLARKE LIMITED
Chartered accountants
41 Greek Streèt
Stockport
Cheshire
SK3 8AX

Free From Fear CIO
Statement of Financial Activities
YeaT ended 31 October 2024
Period from
14 Jun 22 10
31 Oct 23
Year to 31 Oct 24
un￿$1￿Cted
Restricted
funds
funds Total funds
Total funds
Note
Incomè and endowments
Donations and legacies
Investment income
14.446
1.701
2.931
17.377
1.101
326,978
Total income
16,147
2.931
19,078
326.978
Expènditure
Expenditure on chariiable activities
Other expenditure
Total expenditure
106,041
1.431
107,472
111.300
19
106.041
1,431
107,472
111,319
Net lèxpenditurellincome and net
movement in funds
189,8941
1.500
188.3941
215.659
Reconciliation of funds
Toial funds brought forward
Total funds carried forward
215,659
215,659
125,765
1,500
127,265
215,659
The statement of financial activities includes all gains and losses recryr)i5ed in the year.
All income and expendilure delive from conlinurng aclivibes.
The note5 on pages 7 to 13 form part of these financial statements.

Free From Fear CIO
Statement of Financial Position
31 October 2024
2024
2023
Note
Current assets
Debtors
Cash al bank and in hand
14
5.965
126,785
5,965
213,048
132.750
219,013
Creditors- amounts falling due within one year
Net Current assets
15
5.485
3.354
127.265
215,659
Total assèls less current liabilities
127,265
215,659
Net assèts
127.265
215,659
Funds of thè charity
Reslricled funds
Unrestricted funds
1,500
125.765
215.659
Total charity funds
17
127,265
215,659
These financial 51alements were approved by Ihe board of trus1￿S and aulhotised for issue on
15 Aug.2025....-..... and are signed on behalf of the board by..
f.
Nlyer5on K¢ (Aug 15. 2tr25.
Tiustee
The notes on pages 7 to 13 form part of these finan¢ial stateme*t$.

Free From Fear CIO
Notes to the Financial Statements
Year ended 31 October 2024
General information
The charity is a public benefit entity and a regislered tharity in England and Wales and is
unincorporated. The address of the principal is CIO 3D Solicitors Limiled. The Belmont, 89
Middleton Road. Crumpsall, Manchester. M8 4JY.
Statemènt of complianco
These financial statements have been prepared in complia￿e with FRS 102. 'The Financial
Reporting Slandard applicable in the UK and the Republ￿ of Ireland.. the Statement of
Recommended Practice applicable to chaiibes preparing theii accounts in accordance wlh the
Financial Reporting Standard applicable in the UK and Republ￿ of Irdand IFRS 1021 (Charities
SORP IFRS 1Q211 and the Charities Acl 2011.
Accountlng policies
Basis of preparation
The financial statemenis have been prepared on the historicA cost basis. as modified by the
revaluation of certain financial assets and liabilities and investment pioperties measured al fair
value through income or expenditure.
The financial slalements are prepared in sterling. which is the fuTrcb"onal cU￿encY of the entity.
Going con¢em
There are no material uncertainties about the charitys ability to continue.
Judgements and key sources of estimation uncertainty
The preparation of the financial slalements requires managetnent to make judgetnenls,
estimates and assumptions that affect the amounis ieported. These eslimales and judgements
are continually reviewed and are based on experience and olherlaclors. including expectations ol
future events Ihal are believed to be reasonable under the ¢ircumstan¢es.
Foreign currenclès
Foreign ¢urTency transactions are initially recorded in the funcb"l￿al currency, by applying the spot
exchange rate as at the date of the transaction. Monetary assels and liabilities denominated in
loieign currencies are Iranslaled al Ihe exthange rale ruling at the reporting date, ￿th any gains
or losses being takèn to the statement of financial activitiès.
Fund accounting
Unrestricted funds are available for use at the discretion of the Iruslees to further any tsf the
charil¥s purposes.
Designated funds are unrestricted funds earmarked by the trustees for particttlar future project or
commitrnenl.
Reslricled funds are subjected lo restriclions on their expenditure dedared by the donor or
through the terms of an appeal, and fall into one of two sulhdasses". restricted income funds or
endowment funds.

Free From Fear CIO
Notes to the Financial Statementslconlinued)
Year ended 31 October 2024
Accounting policies (conlinved)
Incoming resources
All incotTring resources are included in Ihe stalemenl of financHI actimties when entitlernent has
passed lo the charity", il is probable (hal the economic benefits associated Mqth the transaction wll
flow lo the charily and the amount can be reliably measured. The following specrfic pdicies are
applied lo parti¢ular categories of in¢ome'.
income from donations or grants is iecognised when there is evKJence of entilletnenl lo the
gift, receipt is probable and its amoLtnt can be measured IdiabTy.
legacy income is recc*3nised when receipt is probable and enliuement is established.
income from donated goods is measured al Ihe lair value of the gi)ods unless thi5 15
impractical to measure reliably, in which case the value is derwed from Ihe cost lo the donor
or the estimated resale value. Donaled facilities and services are recognised in the accounts
when recèived if the value can btr reliably measured. No amoun15 are included for the
contribution of gene¥al volunteers.
income from contracts for the supply of serwces is recognised the delivery of the
contracted service. This is classified as unrestricled lunds unle55 there is a conlra¢tual
requirement for it to be spent on a particular purpose atmj ietutned if unspent. in which case
il may be regarded as reslricled.
Resources expèndèd
Expenditure is ￿COgnised on an acc￿alS basis as a liability is inCur￿d. Expenditure includes any
VAT which cannot be fully recovered, and is classif￿d under headings of the slalemenl ol
financial activities lo which it relates..
expenditure on raising funds includes the costs of all fundfaising activities. events, non-
charitable trading acU"viiies. and thè sale of donaled goods.
expenditure on charitable activities indudes all cosis Inu￿red by a chaiity in undertaking
activities Ihat further ils charitable aims for the benefit of its beneficiarie5, including those
support Costs and costs relating to the governan￿ of the charity apportioned to ¢haritable
a¢livilie5.
other expendilure includes all expenditure that is neither rdated to iaising funds for tho
charily nor part of ils expendilure on charitable activities.
All costs are allocated to expenditure categories reflecling the use of Ihe resource. Direct costs
attributable to a single activity are allocated dI￿¢￿Y to that activity. Shared costs are apportioned
between the aclivilie5 they contiibule trj on a ieasonable, justiliable and consislenl basis.
Financial instruments
A linan¢ial a5sel or a financial liabilily is rec￿nIsed only when the charity becomes a party lo the
¢onlraclual provisions ol the instrument.
Basic financial instruments are initially recognised al the am0￿1 receivable or payable including
any related transaction costs.

Free From Fear CIO
Notes to the Financial StatementSl¢ortTnued)
Year ended 31 October 2024
Ac¢ounting policies (C¢Miinve¢l)
Financial instruments icontinu
Current assets and currenl liabilities are subsequently tneasured al the cash or other
consideration expected to be paid or received and not discounted.
Debt instruments are subsequentjy measured at amortised cost.
Where investments in shares are publicly traded or thèir fair Wdlve Can otherwise be measured
reliably, the investment is subsequently measured al fair value with changes in fair value
recognised in income and expermjituie. All other such investments are subsequently measured at
cost less impairment.
Other financial inslrumenis, indutling derivatives, a￿ initially recognised al fair value. unless
payment lor an assel is deferred beyond rK)rmal business terms CY financed al a rale of interest
that is not a market rate, in which case thè asset is measured at the presènt value of the future
payrllents discounted al a markel rate of irkleresl for a similar debt inslrumenl.
Other financial instruments are subsequenuy measured at fair value. with any changes
recognised in the stalemenl of financFal adivilies. with the exception of hedging instruments in
designated hedging relatsonship.
Financial assets that are measuied al cost or amortised cost are reviewed lor objective evidenG8
of impairment al the end of each reporting dale. 11 there is obje¢tive evidence of impairment. an
impairment loss is recognised under Ihe appropriate headirKJ in the stalement ol financial
a¢livilies in which the inilial gain was recognised.
For all equity inslrumer¢is regardless of significance. and olhei financial assets that are
individually significant. these are assessed individually for impairment. Other financial assets are
either assessed indiwdually or grouped ￿ the basis of similar uedil risk characteristics.
Any reversals of impairment are recognised immediately. lo the extent Ihal ihe reversal does not
result in a carry'ng atnounl of the financral asset that exceeds what carTr7ng amount would
have been had the impairment not pieviously been recognised.
Defined ¢ontribulion plans
Contributions lo defined contribution plan5 are recognised as an expense in the period in which
the related service is provided. Prepaid contributions are recognised as an asset lo the extent
that the prepayment wll lead to a reduction in future payments or a cash refund.
When conlribulions are not expected lo be setiled wholly wtthin 12 months of the end of the
reporting date in which the employees render the related serW￿, Ihe liabiltly is measured on a
discounled present value basis. The unwinding of Ihe discount is iecognised as an expense in
the period in which it arises.

Free From Fear CIO
Notes to the Financial Statements Icontinuedj
Year ended 31 Oclober 2024
Donations and legacies
Unrest￿ted
Funds
Restricted Total Funds
Funds
2024
Donations
Donations
Mancheste¥ Jewrsh Philanthropic
4.072
10.374
2,931
7,003
10.374
14.446
2.931
17.377
Unrestricted
Funds
Restricted Total Funds
Fund5
2023
Donations
Donations
Manchester Jewish Philanlhropi¢
56.235
267.274
3,469
59,704
267.274
323.509
3,469
326,978
Invèstment income
Unrestricted Total Funds Unreslricled Total Funds
Funds
2024
Funds
2023
Bank inleresl receivable
1,701
1,701
Expenditure on charitable activities by fund type
Unrestr￿ted
Funds
Reslricled Total Funds
Funds
2024
Direct costs
Support costs
26.597
79.444
1.431
28.028
79,444
106.041
1,431
107.472
Unrestricted
Funds
Restricted Total Funds
Funds
2023
Direct costs
Support costs
57,505
50,326
3,469
60,974
50,326
107.831
3,469
111,300
10

Free From Fear CIO
Notes to the Financial Statements Iconbnuedj
Year ended 31 October 2024
Expenditure on charitable activitie5 by activity type
Aciivrb"es
undertaken
d4Teclly Support Costs
Total funds
2024
Total fund
2023
Dire¢l costs
Governance ¢osls
28,028
77.494
1.950
105.522
1,950
108,600
2,700
28,028
79.444
107,472
111,300
Analysls of support costs
Analysis of
support costs
acliwly 1 Total 2024 Total 2023
Staff costs
Premises
Communications and IT
General office
Finance costs
Governance costs
Insurance
Professional fees
Commission charge5
64.327
7.323
3,443
1.553
296
1,950
386
166
64,327
7,323
3,443
1,553
296
1.950
386
166
40,788
1,889
339
1.979
2,700
292
176
2,162
50,325
79.444
79,444
Other expenditur•
Unrestricted Total Funds Unrestricted Total Fund5
Funds
2024
Funds
2023
Interest on laxatson
19
19
10. Net lexpenditure}lincome
Nel lexperbditureyincome is slaled after chargingl{creditingl.'
2024
2023
Foreign exchange differences
1,251
11. Indepèndent examination fees
Period frorn
Year to 14 Jun 22 to
31 Oct 24
31 Ocl 23
Fees payable to the independenl examiner for..
Independent examination of the IinanGial slatemenis
1,080
11

Free From Fear CIO
Notes to the Financial Statements (contrnued)
Year ended 31 October 2024
12. Staff ¢ost5
The lotsl staff costs and employee benefits for the reporting pwiod are analysed as follows..
Period from
Year to 14 Jun 22 10
31 Oct 24
31 Oc123
Wages and salaries
Employer conlribulions lo pension plans
63,976
351
40.340
448
64,327
40,788
The average head count of employees during Ihe year was 412023-. 21.
No employee received employee benefiis of more than £60,000 during the year12023.' Nill.
13. Trustee remuneration and expenses
No Iruslees received any remuneration, benefits or expenses fiom empk)ymenl with the charity or
a relat&d entity during the period.
14. Debtors
2024
2023
Other debtors
5,965
5,965
15. Creditors.. amounts talling duè within one year
2024
2023
Accruals and defe¥red income
Other creditors
4.680
805
2,700
654
5,485
3.354
16. Penslons and other post retirement bènèfits
Defined contribution plans
The amount recognised in income or expenditure as an expense in relation to defined
contribulion plans was £351 12023.. £4481.
12

Free From Fear CIO
Notes to the Financial Statements Icontiniredj
Year ended 31 October 2024
17. Analysis of charitable funds
Unrestrictèd funds
At
Income Expenditure 31 Oct 2024
Al 1 Nov 2023
General funds
215.659
16.147
1106.0411
125,765
Al
Incmie Expenditure 31 Oct 2023
14 Jun 2022
General funds
323.509
(107,8501
215,659
RestriGted funds
At
Inccffle ExpendiliiTe 31 Oct 2024
At 1 Nov 2023
Reslricled Funds - Afghan relief project
2.931
11,4311
1,500
At
14 Jun 2022
At
Income Expenditure 31 Oct 2023
Restricted Funds Afghan relief project
3.469
13.4691
18. Analysis of net assets between funds
Unrestricted
Funds
Reslricled Total Funds
Funds
2024
Current assets
Creditors less than 1 year
Net assets
131.250
15,4851
125.765
1,500
132.750
15.4851
127,265
1.500
UnrestrKled
Funds
Restricted Total Funds
Funds
2023
Current asseis
Creditors le$5 than l year
Net assets
219.013
13.3541
215,659
219.013
13,3541
215,659
19. Related parties
There were no relaled party transactions during the period and no disckjsures are required {2023
none).
13

Free From Fear CIO
Managemenl Infomiation
Year ended 31 October 2024
The followlng pages do not form part of the financial statement5.
14

Free From Fear CIO
Detailed Statement of Financial Activities
Year ended 31 October 2024
Period from
14 Jun 22 to
31 Oct 23
Year to
31 Oct 24
Income and endowmÈnt5
Donations and legacies
Donations
Manchester Jewsh Philanthropic
7.003
fO.374
59,704
267,274
17.377
326,978
Investmènt income
Bank inlerest receivable
1,701
Total income
19.078
326,978
Expenditure
Expenditure on charitable activities
Wages and salaries
Pension costs
Rent
Insurance
Legal and professional fees
Telephone
Other office cosls
Foreign exchange gainlloss
Advertising and marketing
Computer and IT costs
Other expenses
Bank charges
Cornmissions
Afghan Relief Proje¢l
63,976
351
7.323
386
2.116
171
40.340
448
292
2.876
69
14
1,251
208
1,820
118
728
2,162
60.974
276
3.272
1,277
296
28.028
107.472
111,300
Other expenditure
Interest on laxalion
19
Total expenditure
107.472
111.319
Net lexpenditurellincome
{88,3941
215,659
15

Free From Fear CIO
Notes to the Detailed Statement of Financial Activities
Year ended 31 October 2024
Perx)d from
14 Jun22to
31 Ocl 23
Year to
31 Oct 24
Expenditure on charitable activities
Direct costs
Activities undertaken directly
Afghan Relief Projecl
Support costs
Wageslsalaries
Pension costs
Rent
Insurance
Legal and professional fees
Telephone and communication
Printing. postage and slalionery
Foreign exGhange gainlloss
Advertising and marketing costs
Computer and IT ¢0sls
Other expenses
Bank charges
Commission charge
28.028
60,974
63,976
351
7,323
386
166
171
40,340
448
292
176
69
14
1,251
208
1,820
118
728
2,162
276
3,272
1,277
296
77,494
47,626
Govèrnance costs
Accountancy fees
1.950
2,700
Expenditure on charitable activities
107,472
111,300
16