RECISTERED COMPANY NUMBER.. CE034187 (England and WAleB) REGISTERED CHARITY J¥UMBER: 1205571 Report of the Trnstets aDd Uniudlttd Fln*•clal Statements for the Period 3 November 2023 to 31 D¢¢¢wb¢r 2024 for Th¢ FORB Foundation A$hmol¢ & Co Manchest¢r Hous¢ Grtssvenor Hill Cardigan C¢redigion SA43 IHY
The FORB FoundlloD C•ntthts of the FiDanciai Statements fthr the Period 3 November 2023 to 31 D¢¢tmber 2024 Patt Report of the Trustees Independent Ex]tr,$ Report ststenhent of Finantial Activitits Ba]aDee Sheet 5 to 6 Note$ to the FSDlltlAI Ststem¢nts Detsiled Statsmtnt of Firtb¢i*l A¢¢lvitles 10
Tbe FORB Foundation Report of the Trusteès for tke Period 3 Novetnber 2023 to 31 D¢retllbEr 2024 The trnstees preseni their report with the finanLia] slalemeni$ of the ¢hariiy lor the p¢riod 3 Novembtr 2023 to 31 December 2024. The trust¢¢s haire adopled the provisions of Accounting and Reporting by Lharities.. Statcmcni of Re¢oMm¢t)ded Pra¢tite applicablc to charitics preparing their a¢unts in a¢cordanc¢ wilh the Financial Reporting StandaTd applicable in the UK and Republic of ]reld (FRS 102) leff¢¢tive l January 2019). INCORPORATION The charitsble incorporthd OTganisation was in¢orporat¢d on 3 November 2023 and commen¢ed trading on the samc date. 0ECTIVEs AND ACTIVITIES Obltttfv¢s 4nd glms To promote Freedom of Religion or Belief oRB) globallyj SUPPOrt individuals and Communities affected by FORB olations. and influcnc¢ public policy, media discourse. sjnd governmentsl action. Slgnificant octivhlej Secretariat #nd P#rlim¢nt#ry Eng4gemtnt As the official Secretariat of the All-Pty Parliamentary Group for Freedom ol"Religion or Belief (APPG FORB), the l-'tsRJ31.'oundation plays a centrdl role in advancing FORB poliq within the UK Parliam¢nl. This includes: Strategic Coordin4ti•ll: Pwvidin¥ 4dD)inisirative, policy, and research 511PPOrt to APPG FORB, ensuring regular PaTliameniary engagement through events. debates. and committee briefings. ParliameDtary Event5 and Advot#ry'. Organising high-impact events, including bricfing5 ewid¢n¢¢ session5. fvLused vn FURB Yioluiions ¥ff¢¢ting all faiths and none such as Ahmadijyas, Nigerian Chriy¢ians, and UyghuT4 Ibereby strengthening cross"p8rty parliatllentary awareness and responsc. Diplomatit Ethg#gtm¢nt: Suppnning UK Parliamcntarians in muliilateyal advo¢a¢y on FORB issu¢5 Ihruugh ¢oordinat¢d delegatiorLs and conespoDdenc¢ wilh EJtLbassi¢4 govemmeni d¢patknent4 and iniemalivnal organisations. Intern2tAoDal RepresentatAoll xd Advotaey G¢tt¢va ML¥sioll (UN FORB Advocacy): Fxilitsted a high-levcl ¢iVLI so¢icty delegaiion. Including Muslim lead¢r4 10 address the Ilnited Naltong and advocate for iniematiimal proicction5 on FORB. IRF Smmmll (W•shlngtoD D.C.).. Represenled the UK alongside parliamentsrians and ¢ivil society 51akehold¢rs. helpin8 launch the global FORB Council of Ambas5ador5. Eduetl(pn Ad Empow¢rnitn¢ Inltlalfves Univ¢nity D¢grtt A¢¢tss (Pgtbway Programme): In partnership with Nigcrian NGOS and Brigham Young University IBYU). enabled 80 FoRB-affeGd 5tud¢nls io pursue onlin¢ universiiy degrees. Voeationl Ski115 Tr4lttlng.' Provided sewn8 machines and business menloring to young survivors of FoRB-related trzurna in northcm Nigcria, enabling sclf-rcliancc and economic re¢ovtry. Stbool Awareness CampaigD$.. Deliv¢r¢d a FORB Awareness Day acro&s 5 Secondary schools in Ni2¢ri4 engaging ov¢r Sludents in hum righLS and inrfaith dialogu¢ education. Publir Policy and MwlthStakhoider Forllms FAitb and Bu5irye5$ Roundtsble (UK P#rli#ment}.' Co-convened a parliamentary event with busillcss leaders promoting rcliginus inclusion at work and alignmtni wilh REDI Tndex b¢$t practices. Delegations and Civil Society Mls#AoDs: Organised faci-fjnding diplomatic Visits to Nigrria. Ep1, IndiY4 and Geneva, farilit?ling reporting m¢chanisrns and collaborative respoT&S to FORB violalions. Publie b¢ts¢flt Th¢ FORB Foundation's aetivilies contribui¢ lu the bI]G b¢nefii by emw)wering marginalised and pus¢cul¢d commullitie5. incr¢a5ing FORB litcrn¢y among Iiwmak¢rs aThd youth. and influen¢ing national and internatiohal poli¢y fram¢works. Page I
The FORB Founda¢io Report of the Trnstses for the Period J J¥ovewb¢T 2023 10 31 De¢ember 2024 STRUCTURE. COVERNANCE AND MANAGEMENT Gov¢rDing do¢umet I'he Charity 15 controllcd by its Constitution ar is a rcgistcre41 Charitsble Incorporated OTgattisotion ICIO), regulated by The chlty ComrnissioIL Risk mAna8ement S#fegu#rdlng: All programme staff receive appropriate safegua1ng Irainin& e¢¢iallY in r¢lion to work with youth gnd survivi>rs oftrauma. Political Ntutr4lity.' Maintained throu8h ¢ross•pty parliamentary engagement ar the inclusive pres¢ntaIion of diverse faith and belief ci)mmunities. Financial Overslgbl= S¢grega¢ivn of duliA du81 sign4t&)riw and independent scn]iiny of accounts aff maintained io ensure transparen¢y 2nd acCotabl111y. Covtrnanee and Staffing . Trusiec5 and 0]cer$- Th¢ Foundation operates with oversight from a board Ivork5 closely with APPG otTi¢ers {Jim Shannon MP, Rulh Jones MP, Lord Alton: and Lord Jackson). Managemeni- Julie Jon¢5 serves as Director at)d oversees operational delivery. Volunteers &gmp,' Coniraciors: Includes part-time parliamcntary officer, administrntion assistant, and country consultsnt& REFERENCE AND ADMINISTRATIVE DETAILS Registered Company llUber CE034187 IEn¥140d and Wales) Rtglsttnd Charl¢v number 1205578 RtgTsttred offite 5 Thornbury C105e Merthyr Tydfil CI."48 IHP Trnstee8 D Barry lappoinled 6.11.23) J Elvidge (appoinlcd 6.11.23) D A Watson lappoinid 3.12.24) M G J¢m¢s {appoinied 6.11.23} Company Steret*ry llldtptndent Examiner A¥hmvle & Cu M?nchester House Gr05venor Hill Cardigan Ceredigion SA43 IHY Approved by order of the txwd of trustees 011... ... . . and signcd on its behalf by.. M G Jones- Trustee Page 2
Jndependent Examiner's Report ¢0 the Trtee8 of I'he FORB Foundatio Indtpend¢nt ex*mlll¢r'$ report to the trnrtees ofThe FORB Fonndatffion ('the Clo'} I report to ihe charity trustees on Tny ¢xaTninalion of Ihe accounts ol Ihe C'.10 for the period 3 November 2023 to 31 Decethber 2024. Responsibilitles And ba515 of report A% the thaTity's tntslecs of Ihe CIO you are Tespohsible for the preparation of the accounts in ac¢ordan¢¢ with the r¢quirements of the chitICS Act 2011. HavRng satisfied myself ihai the accounts of the Company not T¢quir¢d lo be auditcd and are eligible for independent examination. I report in r&%peci of my ¢Yaminaiion of your charity's accounts as carried out under Seclion 145 of th¢ Charities Act 2011 I'th¢ 2011 ACV). In carrying oul my ¢xaminatioD L have follo,¢d the Direcuon5 given by the Charity Commission und¢r Section 145(51 Ib) ofihe 2011 A¢1. llldependenl eiAmlD¢r's ststement I hav¢ ¢ompleied my exatnination. l ¥onfim that tto matteJ¥ have come to my atl¢ntion in Connection with the examination giving me rau5¢ 10 believ¢.. accounting rccord5 Iv¢re not kepi in r¢sped ofthe Comparty as r¢quired by Seclton 386 of the 2(MI6 Act- or the accounts do noi accord with those records.. or the ¥¢owits do not comply thc accounting r¢quir¢menis of Section 396 of the 21K>6 Aci other than aThy requirement that the attounts give a It and fair view whi¢h is not a mait¢r ¢onsidered a5 part of a ind¢pend¢nt examination. or the accounts have not been Ptepared in accordance with the meth(M15 8nd prinGipl¢s of the Staiem¢nl of Recommendeil Pra¢ii¢¢ for accounting and reporting by charities (8pplicabl¢ io charities preparing iheir ac¢ounts in ¥¢¢ordance with the Finan¢ial Reportin8 Slandard applicable in ihe UK and Republic of Ircland IFRS 10211. I have no concern5 and have come across no other matters in connection with the ¢xarnination io whtch attention should be drdWI in this report in order to enable a proper understanding of the acccunts to bt rcached. /i/aT Karl Robert Wilcox F.C.C.A. Ashmole & Co Manchester Ilouse GTosv¢nor Hill Cardigan I:eredigion SA43 IHY Da¢e'. 2r l¥ge 3
The FORB FouDdatlon statement of Financial Attiv5titi for the Period 3 N4)vembtr 2023 to 31 D¢e¢mb¢r 21124 Unrestricted fund Restrided fund Total runds Notcs INCOME AND ENDOWMENTS FROM DonlOn$ and legacies 59,9 57,926 117,886 Charitable Activitses Freedom of Religton 48,713 41,123 89.836 Invtsthicnt income 301 301 Totsl 108 974 99.049 208.023 EXPENDITURE ON Charitable artivities rreedom of Religion 24.731 75.314 NET INCOME 58.391 74,318 132,709 TOTAL FUNDS CARRIED FORWARD 74.318 132.709 The no1¢5 fonn p¥Jt of these finanGial Sthlements Page 4
The FORB Foulldatio BIiADte Sheet 31 December 2024 Unre$lri¢ied fi]nd Restrict fund Tu(al funds Notes CURRENT AETs Dcbtors Cash ai bank 10.142 10.142 129.678 74.318 65,502 74.318 139.820 CREDITORS Amvunts falling due wlhin one year NET CURRENT ASSETS 58.391 74 132.709 TOTAL ASSETS LESS CURRENT LIABILITIES 58.391 74.318 132,709 r4ET A&SETS 74.318 FUNDS Unrestricted funds Restrieied fund8 58.391 TOTAL FUNDS 132.709 The charitable Incorrad organisalion is entitled io exemption from audii for th¢ period ended 31 Decernbw 2024. The members have noÈ requir¢d the mpaThy to obtain an audit of Its financial sw¢m¢nts for the period tnded 31 Decemb¢r2024. The trustees acknowledge iheir reswTrnsibilities for la) ensuring that the ¢haritsble company keeps accounting record5 that comply with the Chariiies Act 2011 and Ib) prewdrin8 financial sratements which give a and fair view of the stat¢ of affwrs of the ¢haritable incoTporated organisaiion As ai ihe end of each tjnancial year and of it.% surplus or dcfieit for each fjnancial year in accordanc¢ ivith the requir¢m¢nts of the Charities Act 2011 relattn8 financial 5talemert so far a5 applicable lo the charitable in¢orporated organisation. The notes form pan of these financial 5tatemcnts Pag¢
Tht FORB FoundatioH BltsM¢¢ Shttt- ¢QDlinue41 JI Dète]Mber2024 The tinancial 8i&icments W¢T¢ approv¢d by the Bosrd of TneeS authorised for issiie OD .. ano wort 5ignedon its b¢half by.. D BaETr - Tsle¢ J ElvidBe- Tn¢¢C Ci Jonts. Trnstre D A Ialson- TTULeE Theftote5 form part otth¢s¢ financial statrm¢nts Va8e 6
Tht FORB Foundation Notes to ¢h FADaneiAI StstemeDts for tke Peri•d J November 2023 to 31 December 2024 ACCOUNllNG POLICIES Basis of preparing the fmaneil statsmtllts The finan¢iaJ statemenis ftf the chariLqble company. which a public b¢n¢fi¢ erttity und¢r FRS 102. hav¢ been pr¢pared in accordance with the ChaJiti¢s SORP (FRS 1021 'A¢r0[ting and Reporting by LharitJe5= Slalemcnt of Recommended Practice applicable to chaTitits preparing their aceounts in a¢cordan¢e wih the Financial Reporting standard appli¢ahlc in the and Rcpublic of I[and IFRS 102) (effectiv¢ l January 20191,, Financial Reporting Siandard 102 'The Finart¢ial Reporting Standard applicable in the UK and Republic of Iland,. The financial stitt¢m¢nts hav¢ b¢en prepared under ihe hi5torica] cost convcntion. Intome All income is re¢ognis¢d in th¢ Staiement of Financial Aclivities oncc the charily has ¢ntit]ement to the fund% it is probable that the income will b¢ r¢eeived and thc amount Can be mea$ur¢d reliably. Exp¢lldltur¢ Liabilities are recognised a8 expEnditure a5 s(K>n u Ih¢re is a legal or c4)nstn]ctive obligatyon commiiiinE the ch8Tit)' to thal expendilurc, it is probabl¢ that a transfer of economic benefits will be requiied in settlement and the Jtnouni of th¢ obligation can be measured reliably. Exp¢ndiiur¢ is a¢¢ounied for on an accrua15 basis and h&$ been cla55ifi¢d under heading5 tILat aggregat¢ all cost related thc category. Wherc costs caijiiol be directly aitribuied to particular headin85 they have been allocated to activities on a basis nSIStent wlth the use of resource& Grants offered subject to conditions which have noi been met at the year end dgte are notcd as a commithieni but not acCed &8 expcnditurc. Taxatio The charity is ¢xempt from corporation tax on IL% charitsble activilic5. Fund oecounting UnTestri¢ted funds ¢an be llsed in accordance with thc charilable objectives at ihe dtxreti4)n of the trustees. R¢stri¢ied fundb. Cart only b¢ used for panicular r¢51ricted pury>05¢S Wlthin the objecls of the ¢harity. Rtslriciions arise when specifjed by the donoror when funds are raiscd for particular restricted purposes. Further explanation of the naÈure and purpose of cach fund is in¢lud¢d th the noi¢s io the financtal 5tstetnenls. INVESTMENT INCOME Deposst account interest 301 TRUSTEES. REMUNERA TION AND BENEFITS Ther¢ were no m]ste¢s' remuneraiion or other benefits for the period ended 31 December 2024. Pag¢ 7 continued.-.
The FORB FouDdAtioD Ntstes to the FIn*tIal Stattmettts- CotInUed lor the Perlod 3 P4•vember 2023 to 31 December 2024 TRUSTEES, REMUNEIL4TION AND BENEFITS- t•ntiDu¢d Trustte$' expenses M G Jones received travel Teimbur5¢ments amounting to £7.115 lor expenses in¢uff¢d while representing th¢ charity. STAFF COSTS The average monthly nurnber of employ¢es during the period was as follo Director No employees received emolLuncnls in excess of £60,01. DEBTORS: AMOUNIS FALLING DUE WITHIN ONE YEAR Trade debiors 10.142 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade creditors Social secwiry and other taxes 3.859 MOVEMENT IN FUNDS Net movejnent in funds At 31.12.24 Unrestrlded fund5 General fund 58.391 58,391 Restritttd funds APPG 74,318 74,318 TOTAL FUNDS 132,709 132.709 Nct movement in funds, includcd in thc above are as followy.. Incoming r¢sourees Resourc¢s expended Mov¢rn¢ni in funds Unrestricted fund5 G¢n¢rdl fund 108,974 150,583) 58,391 Re5trieted funds APPG 99,049 (24.731) 74,318 TOTAL FUNDS 132709 Page 8 continued...
Tbe FORB Foundatiott Notes (o the FIDaDtial Statements- eontiDved for tbe Period 3 November 2023 10 31 Derember 2024 RELATED PARTY DISCLOSURLS Mrs J Jotjes, who is the ¢mployee of the charity. is also the wife of tru$t¢e M ti Jone5. She rtteived reimbursements of £12.265 for trnvel uthdcrtaken while in rh¢ cours¢ of h¢T cmployment togeih¢r with her salary. Page 9
Tht FORB Found&tiOD Det•iled StstemeDt of FIDAncll Attlvltles f•r th¢ PtriTrd 3 Novtmbtr 2023 to 31 Decethbtr 2024 IIYCOME AND ENDOWMENTS Don4tlott$ alld l¢gtlts 8ttkcholdcr contributions Dona(ion5 Del¢gal¢ rontributii)n5 53,349 55,080 117,886 [estMent Intome Dcposit account inlcrcst 301 Cbritble *rtiviti¢s Gr&nt8 Income transferred prior io charitable registration 41,123 48.713 Total illeoming rtsoMr¢¢s 208,023 EXPENDITURE Charltsble attlvltles Wages Eveni regisiration$ Travelling Sundrics Subscriptions Donations paid 43,41 3.860 23,6 208 378 2.757 7429Y Support ¢o$t$ Managtment Office and IT costs 816 Bank ¢hgrges 199 Total resource5 expended Nrt in¢ome 132 709 Thi5 p&gc docs not forn part of the $iatutory fmanc1 statements Page 10