CHARITY REGISTRATION NUMBER: 1199297
Free From Fear CIO
Unaudited Financial Statements
31 October 2025
DOW
AYER CLAR
Chartered accountants
41 Greek Street
Stockport
Cheshire
SK3 8AX
TED

Free From Fear CIO
Financial Statements
Year ended 31 October 2025
Page
Trustees, annual report
Independent examiner's report to the trustee5
Statement of financial activities
Statement of financial position
Notes to the financial statements

Free From Fear CIO
Trustees, Annual Report
Year ended 31 October 2025
The trustees present their report and the unaudited financial ststements of the charity for the year
ended 31 October 2025.
Referfrnce and administrative details
R¢gtstered ¢harity name
Free FTOM Fear CIO
Charity rÈgistration number
1199297
Principal offic•
CIO 3D SolicitOTS Limited
The Belmont
89 Middleton Road
Crumpsall, Manchester
M8 4JY
The tNstoes
Mr D.Afi. Berke
Mls S. Magill
Mr D.S. Myerson KC
Independent examlner
Andrew Bland FCA
41 Greek Street
StOGkport
Cheshire
SK3 8AX
Structure. govemance and managwn¢nt
Governlng document
The charity is registered as a ch8rilable incorporated organisation with the charity commission in
England and Wale$ under number 1199297. It is govemed by Tts foundation dated 14 June 2022, as
amended 19 January 2023 and 2 February 2023.
Organlsatlonal structure
The management of the charity is the responslbility of the trustees who are elected and co-LFPted under
the terms of the foundation.
Any decjsions are taken either at a meeting of the Irustees or by re501ution in ￿lting L)r ekctronic form
agreed by a majoiity of the trustees.

Free From Fear CIO
Trustees, Annual Report fcontfftuedj
Year ended 31 October 2025
Structure. go¥emance and managem&nt(contlntsedJ
Recruitsnent and appointmènt of truste9$
Twstees are appointed for a lerrn of four years. New trustees must be appointed by a resolution to be
passed at a properly convened meeting of the existing trustee5. In selecting indiwdLJals for
appointment regard must be given to the 5ki11s, knovledge and experience needed for the effective
administration of the charity. The total number of trustees musl be at thsl three.
New trustees are provided with an induction pack including a copy of the current version of the
constitution and of the charity's latest Trustees, Annual Report and statement of accounts.
I trustees give their time voluntarily and no trustee or conneeted person may receive any
remunerakn.on or other benefits, direct or Indi￿cl, from the charity.
Objectives and activiti•s
Ob5octlves and aims
The charity works specffi¢8lly with refugees, evacuees vtho are intemalty displaced and persons facing
persecution to achieve its objectives which are..
To weseNe the lives of beneficiaries by providing support and assisting them tts reach safe countries.
This includes providing life•SUStaining assistance such as food, safe a¢comrnodation. transport.
medical aid and such other related projects that the trustees may from time to time deteTrnine to be
necessary to achieve this aim.
To relieve the financial hardship and povety of beneficiaries by providing gran15, item5 and services,
including Supplying medical aid, and collaborating wth other charities or organis8tions working to
prevent or relieve povetty.
Publlc benefit
The trustees conffrni that ￿en setbng the objectives and aims and planning actrmties they have
referred to and given careful consideration to the guidance contained in the Charlly Commission's
guidance on public benefit.
Achlevèments and perfomiance
Charltable activities
The ¢harity has assisled at risk and targeted people to evacuate and resetue following its inception
after the fall of Kabul in 2021. We have taken a tailored approach to each person or family to ensure
that they have been able lo make the most of the opportunities that have been potential￿ available lo
them.
We have focused on our remaining caseload during this reporting period. This includes resettiemenl
5UPPOrt in the UK and Europe where some benefici31ies have most recently been TelDcated. We have
assisted people to secure access to accommodation, including acting as guarantors. We have
provided assistance with necessities and we have secured grants lo enable people to access
education and training courses. We have acted as link partner and made referrals to other partner
charities and local authorities.

Free From Fear CIO
Trustees. Annual Report(contlmied)
Year ended 31 October 2025
Achlevements and perfomiance fconl1n￿d)
Additionally we have supported a small cohort who remain outside the UK in a war stricken area while
awaiting relocation. Thi5 includes working in partnership with extemal legal firms to support the
individuals in PTeparing and submitting their asylum applications.
Followng the UK Government's rewew, further families queued in our resettlement process have been
granted pemiission to enter the UK and we have been resettling them in tandem with our partners. We
have also provided logistical advice and risk advice and a5Slslance to BriL"sh legal teams representing
evacuees.
Where applications have not been answered we have lobbied the govemment and assisted families to
obtain legal representstion and we have enjoyed seeing more of our cases achieve succe5S.
Flnancial review
Financial position
The results for the period and the charfty5 financial position at the end of the year are $hown in the
attached financial statements.
The charity has closed the period with an overall deficit and closing funds of £34,501. Al 31 October
2025 the charity had nel assets of £34.501 12024 - £127,265) of which £38,40112024- £126.7851 wa5
held in cash and £0 12024 £1,500) of that arnount was Testricted. The trustees are satisfied that the
balance of the fund is sufficient to cover the anticipaled expenditure of the charty for the foreseeable
future.
Reserves policy
The trustees are satisfied that the level of reserves is acceptable given the Current and perceived
ongoing financial obligations of the ¢harity. The ￿SerVeS policy of the ¢har((y is reviewed regularly.
Risk managèment
The trustees have assessed the major risks to which the charty is exposed and are satisfied that they
have taken 811 necessary steps to mits.gale those risks. Intemal risks are minimised by the
implemenl*ictrn of procedures for the aulhoiisation of all transactions and proje¢ts. External risk
principally relating to the environment th81 the charity is operating in are managed by the trustees
researching both polenb'al beneficiaries and their partners abroad.
Plans for future perlods
The charity will focus ils resources on supporbng our remaining fjaseload of beneficiaries who rernain
outsKle the UK in conflirt affected areas while awaiting relocation. We have ceased 811 operations and
5UPPOrt aGTOSS North America, Central America and South America. As part 0¢ this change we have
wound down all actsvities in these Tegions and no longer provide services or support the¥e.

Free From Fear CIO
Trustees. Annual Report(conLTntsedJ
Year ended 31 October 2025
The trustees, annua report was approved on 21 Au9.USt 2026 and signed on behalf of the board of
trustees by-.
Mr D.S. Myerson KC
Trustee

Free From Fear CIO
Independent Examinerfs Report to the Trustees of Free From Fear CIO
Year ended 31 October 2025
I report lo the Irustees on my examination of the financial staternents of Ffee From Fear CIO Ilhe
charrty'l for the year ended 31 October 2025.
Responsibilities and ba515 of report
As the trustees of the charity you are responsible for the preparation of the financial statements in
aGcordance Mriih the requirements of the Charits"es Act 2011 I'the Act'l-
I report in respect of my examination of the charity's financial 5tstements carr￿d out under 5e¢tion 145
of the 2011 Act and in carrwn9 Out my exarnination I have followed all the applicable Diredions given
by the Charity Commission under section 14515llbl of the Act.
Independent examiner's statement
I have completed rny examination. I confirm that no material matters have come lo my attention in
connection ￿th the examination giving me cause to believe that in any material respect..
accounting records were not kept in respect of the charity as required by se¢lion 130 of the
Act., or
the financial statements do not accord with those records", or
the financial statements do not comply wth the applicable requirements concerning the fom
and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008
other than any requirement that the accounts give a 'tme and fair, view vthich is not 8 matter
considered as part of an independent exaynination.
I have no concerns and have come across no other matters in ¢onnection with the examination to
which attention should be drawn in this report in order to enable a proper understanding of the
accounts to be reached.
Andrew Bland FCA
Independent Examiner
41 Greek Street
Stockport
Cheshire
SK3 8AX

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Statement of Financial Activities
Year ended 31 October 2025
2025
Reslricled
funds Total funds
2024
Unrestricted
funds
Total funds
Nots
Incoma and andowments
Donations and legacies
Investment income
29.308
1,020
13,919
43.227
1.020
17,377
1.701
19,078
Total Income
30,328
13.919
44,247
Expenditure
ExpenLlilure on charitsble aclivitps
Other expenditure
Total expenditure
122,941
151
13,919
136.860
151
14)7,472
123,092
13,919
137,011
107.472
Net 8xpendlturg
(92,764)
192.7641
188,3941
Transfer5 be￿en funds
1.500
{1,500)
Net movement in funds
{91.264}
11,5001
{92.7641
188,3941
Re¢onclllatlon of funds
Total funds brought forward
Total funds carried forward
125,765
1,500
127,265
215,659
34,501
34,501
127,265
The statement of financial activities includes all gains and losses recognised in the year.
All income and expenditure derive frorn continuing activities.
Thè notes on pages 8 to 14 fomi part ofthese financial statements.

Free From Fear CIO
Statement of Flnanclal Positlon
31 October 2025
2025
2024
Note
Current assets
Debtors
Gash at b8nk and in hand
15
5,965
126,7B5
38.401
38,401
132,750
Croditors: amounts falllng due wlthln one yoar
Net Cu￿ent assets
16
3.900
5,485
127,265
127.265
34,501
34.501
34,501
Totsl a$sots less current liabilitses
Net assets
127.265
Funds of tho charity
Restricted funds
Unrestricted funds
1,500
125.765
34,501
Total charity funds
18
34,501
127,265
These financial ststements were approved by the board of trustee5 and auth0ri5ed for issue on
.2LAugLLSt2026, and are signed on behaf of the board by=
Mr D.S.
Trustee
yerson KC
The notss on pages 8 to 14 fomi part of these financial statements.

Free From Fear CIO
Notes to the Financial Statements
Year ended 31 October 202S
General infomialion
The charity 15 8 public benefit entity and a registered charity in England and Wales and 15
unincorpoTated. The address of the principal office is CIO 3D SoliGilors Limited. The Belmont. 89
Middleton Road, Crumpsall, Manchester, M8 4JY.
Statement of compliance
These financial ststements have been prepared in £ompliance wth FRS 102, 'The Financial
Reporting Standard applicable in the UK and the Republic of Ireland.. the Slalement of
Recommended Practice applicable to charities preparing their accounts in accordance the
Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021 (Charities
SORP IFRS 102118nd the Charities Act 2011.
Aeeounling policies
Basis of preparation
The financial statements have been prepared on the historical cost ba51S, as modified by the
revaluation of certain financial assets and liabilities and investment properties measured al faiT
value through income or expenditure.
The financial statements are prep8reLI in sterting, vthich is the functional currency of the entity.
Going concern
There are no material Uncertainties about the chartys abilty to continue.
Judggmgnts and koy sources of estimation uncertainty
The preparation of the financial slatetllents requires management lo make judgements,
estim8tes and assumptions that affe¢t the amounts reported. These estimates and judgements
are ¢ontinLJally reviewed and are based on experience and other factois, including expectations of
future events that are believed to be reasonable under the circumstances.
Forelgn currènciÈs
Foreign currency transactions are initially recorded in the functional cU￿ency, by applying the spot
exchange rate as 81 the date of the transaction. Monetary assets and liabilities denominated in
foreign Gurrencies are translated al the exchange rate ruling at the reporb.ng dale, any gains
or ltrsses being taken to the statement of financial a¢tivitses.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to fvrther any of the
charity's purpose5.
Designated funds are unrestiicted funds eamiarked by the trustees for particular fvtufe project or
commitment.
Restricted funds are subjected to restri¢tions on their expenditure de¢l8red by the donor or
through the temis of an appeal, and fall into one of sul>classes: ￿$trIcted ir￿orne funds OT
endowment funds.

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Notes to the Financial Statements {continUtd?
Year ended 31 October 2025
Accounting policies (cotlthued)
Incoming resources
All incoming resources are included in the slatement of financial activities when entitlement has
passed lo the charity., it is probable that the economic benefi15 associated wlh the transaction wll
flow to the charity and Ihe amount can be reliably measured. The following specffic policies are
applied to parbcular categories of income..
income from donations or grants is recogni5ed when there is evidence of entiuement to the
gift. receipt is probable and its amount can be measured reSiabty.
legacy income is recognised vhen receipt is probable and enlillement is established.
income from dr)nated good5 15 measured at the fair value of the goods unless this is
imprartical to measure reliably, in which case the value is derived frorll the cost to the donor
or the estimated resale value. Donated facilities and 5eMces are recognised in the accounts
when received rf the value can be reliabty measured. No amoun15 ate included for the
contribuiion of general volunteers.
income from contracts for the suppty of Services is recognised wf(h the delivery of the
contracted seN¢e. This is classified as unrestricted funds unless there is a contractual
requirement for it to be spent on a particular purpose and relumed if unspent, in which case
il may be regarded as restricted.
Resources expended
Expenditure is recognised on an accwals basis as 3 5iability is incurred. Expenditure includes any
VAT ￿lch cannot be fully recgvered. and 15 classified under headirtgs of the ststement of
financial activitie5 to which it relates..
expenditure on raising funds Include$ the costs of all fL￿draiSing activiti'es, events, non-
charitable trading activities. and the sale of donated goods.
expenditure on charitable activities include5 all costs incuried by a charty in undertaking
activities that further its charitable aims for the benefrt of ils benef￿laTIeS, including those
support costs and costs relating to the governance of the charity apportioned to charitable
activitie5.
other expenditure includes all expenditure that is neither related to raising funds for the
charity nor part of its expenditure on charitable activities.
Atl costs are allocated lo expenditure categories reflecting the use of the resource. Direct costs
attributable to a single activity are allocated directly to that act1vity. Shared costs are apportioned
between the activities they contribute to on a reasonable. justrfiable and consistent basis.
Financial instruments
A financial asset or a financial liability is recognised only vthen the charty becomes a p8ty to the
ontractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount receivable or payable including
any related trans8cb.on costs.

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Notes to the Financial Statements (eonunued)
Year ended 31 October 2025
Accounting pollcies (continued)
Financial instruments (Cohllnued)
CurTent assets and current liabilities are subsequently measured at the cash or other
consideration expected to be paid or received and not discounted.
Debt instruments are subsequenuy measured at amorbsed cost.
Where investments in shares are publicly traded or Iheir fair value can otherwise be measured
Teliably, the investment is subsequently rnea5ured al fair value with changes in fair value
recognised ith incDme and expenditure. Al other such investrnents are subsequently measured at
cost less impaiment.
Other financial instruments, including derivatives, are initially recognised al fair value. unless
payment for an assel is defer￿￿ beyond normal business temis tsr financed at a rate of interest
that is not a market rate, in thich case the asset is measured al the present value of the future
paymenls discounted at a market rate of interest for a similar debt instrument.
Other financial instruments are SLJbsequentty measured at fair value, wlh any changes
recogni5ed in the statement of financial activfties. with the exception of hedging instruments in a
designated hedging relationship.
Finanaal assets that are measured at cost or amorbsed cost are reviewed for objective evidence
of Impairme￿ at the end of e8¢h reporting dale. If there 15 obiectsve evidence of impairment, an
impairment loss is recogni5ed under the appropriate heading in the statement of financial
activities in which the initial gain was recognised.
For all equity instruments regardle55 of significance, and other financial assets Ihat are
individually significant, these are assessed indivic5ually for impaimienl. Other financial assets are
either assessed individually or grouped on the ba5Is of similar Gredit risk characteristics.
Any reversals of impaimient a￿ recognised immediatdy, to the extent that the reversal does not
resLJIt in a carrwng amount of the financial asset that exceeds what the carrying amount would
have been h8d the impairment not previously been recognised.
Definèd contributlon plans
Contributions to defined contribution plans are recogni5ed a5 an expense in the period in thich
the related serwce is provided. Prepaid contributions are recognised as an asset to the extent
Ih8t the prepayment wll lead to a reduction in future pa￿TrentS or a cash refvnd.
When contributions are not expected to be settled v4holly wthin 12 months of the end of the
reporting date in which the employees render the related service, the liability is measured on a
discounted present valve basis. The unwndin9 of the discount is recognised as an expense in
the period in thich It arises.
10

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Notes to the Flnanclal Statements (conithuedj
Year ended 31 October 2025
Donations and legacies
Unrestricted
Funds
Restricted Total Funds
Funds
2025
Donations
Donations
Manchester Jewsh Philanthropic
29.308
13,919
43.227
29.308
13,919
43,227
Unreslricled
Funds
Restricted Total Funds
Funds
2024
Donations
Donations
Manchester Jewish Philanthropic
4,072
10,374
14.446
2.931
7,003
10.374
2,931
17,377
Invastm&nt income
Unrestricted Totsl Funds Unrestricted Total Funds
Funds
2025
Funds
2024
Bank interest receivable
1,020
1,020
1.701
1,701
Expenditure on charltablg a¢tivlties by fund type
Unrestricted
Funds
Reslricled Total Funds
Funds
2025
Direct costs
Support costs
14,034
108,907
13,919
27,953
108,907
122,941
13.919
136,860
UnrestTiCted
Funds
Restri¢ted Totsl Funds
Funds
2024
Direct costs
Support ¢osls
26,597
79,444
106.041
1,431
28,028
79,444
107.472
1,431
11

Free From Fear CIO
Notes to the Financial Statements iconifnued)
Year ended 31 October 2025
Expenditure on charitable activities by activity ty
Activits"es
undertaken
directly Support costs
Total funds
2025
Total fund
2024
Direct costs
Governance costs
27,953
105,982
2,925
108,907
133,935
2,925
105,522
1,950
27.953
136,860
107.472
Analysis of support ¢o$ts
Afghan Relief
Project Totsl 202S
Totsl 2024
Staff costs
Premises
communicats.ons and IT
General office
Finance costs
Govemance costs
Insuran¢e
Professional fees
97,327
3.200
3,553
1,288
248
2,925
97,327
3.200
3,553
1,288
248
2,925
64,327
7.323
3.443
1.553
296
1,950
386
166
365
365
108,906
108,906
79.444
Othèr èxpenditurn
Unreslri¢led Total Funds un￿ stricted Total Funds
Funds
2025
Funds
2024
Interest on tsxation
151
151
10, Net expenditure
Net expenditure is slated after ¢hargingll¢reditingl.'
2025
2024
Foreign exchange drfferences
249
11. Independenl examination fees
2025
2024
Fee$ payable to the independent examineT for..
Independent examinats.on of the financial statements
1.170
12

Free From Fear CIO
Notes to the Financial Statements (Conllnvedj
Year ended 31 October 2025
12. Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follows..
2025
2024
Wages and salaries
Social security costs
Employer contributions to pension plan
93,824
2,364
1,139
63,976
351
97,327
64,327
The average head count of employees during the year was 4 {2024'. 4}.
No employee received employee benefrts of more than £60,000 during the year12024.' Nill.
13. Trust8e remunèration and expense
No trustees feceived any remuneration. benefrts 01 expenses from employment with the Gharity or
8 related entity during the period.
14. Transfers between funds
The restricted funds comprised of donations and grants received frorn Covington Burfington
£13,244 to purchase wsas and the Prisoners of Conscience Appeal £67512024 £2,931) towards
the costs of iesettlement tor specific beneficiartes.
The resettlement costs relating to thg family for which the £1,500 was being held had been paid
by the charity in 2D24, including flights costing £4.281. therefore the funds were transferred from
restrscted funds against those costs.
15. Dobtors
2025
2024
Other debtors
5,965
16. Gredltorn: amounts falling due within one year
2025
2024
Accruals and defetred income
Social security and other taxes
Other credrtors
2,975
169
756
4,680
805
3,900
5,485
17. Penslons and other post retirement beneflts
Dèfined contribution plans
The amount recognised in income or expenditure as an expense in relation to defined
contribution plans was £1.13912024'. £3511.
13

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Notes to the Financial Statements fconiknued)
Year ended 31 Qctober 2025
18. Analysis of charitable funds
Unrestricted funds
At
Transfers 31 Oct 2025
At 1 Nov 2024
Income Expenditure
General funds
125,765
30.328
{123.0921
1,500
34.501
At
Transfers 31 Oct 2024
At 1 Nov 2023
Income Expenditure
General funds
215,659
16.147
(106,041>
125.765
Restrlcted funds
Al 1 Nov 2024
Income Expenditure
Transfers 31 Oct 2025
Reslrf¢ted Funds-
Afghan relief project
1,500
13,919
(13,9191
11,500)
At 1 Nov 2023
Income Expenditure
Transfers 31 Oct 2024
Restricted Funds-
Afghan relief project
2.931
{1.431}
1.500
19. Analysis of net assets b•twe•n funds
Unrestricted
Funds
Restricted Total Funds
Funds
2025
Current assets
CreditOTS less than 1 year
Net assets
36,401
3,9001
34,501
38,401
{3,9001
34.501
Unrestricted
Funds
Restricted Total Funds
Funds
2024
Current assets
Greditors less than 1 year
Not assèts
131,250
15,485)
125,765
1.500
132.750
(5,4851
127,265
1.500
20. Rolated p8rt1è8
There were no related party trans8Ctions during the peiiod and ng discknsures are required12024
none).
14