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2024-12-31-accounts

TUC AID

REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

TUC AID

CONTENTS
Page
Legal and Administrative Information 1
Report of the Trustees 2 - 6
Report of the Auditors 7 - 9
Statement of Financial Activities 10
Balance Sheet 11
Notes to the accounts 12 - 18

TUC AID

Legal and Administrative Information

REGISTERED CHARITY NUMBER : 299832 TRUSTEES : Stephen Russell (Secretary) Michelle Codrington-Rogers (Chair) Sue Ferns Jo Grady Gloria Mills Kate Bell Mariela Kohon (left 1 January 2025) REGISTERED ADDRESS : Congress House 23/28 Great Russell Street London WC1 3LS AUDITORS : Crowe U.K. LP 55 Ludgate Hill London EC4M 7JW BANKERS : Unity Trust plc Four Brindleyplace Birmingham England B1 2JB

2

TUC AID

Report of the Trustees for the year ended 31 December 2024

The trustees present their report along with the financial statements of TUC AID for the year ended 31 December 2024. The financial statements have been prepared in line with the accounting policies set out in note 1 to the financial statements and comply with the trust’s deed, applicable law and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities, issued by the Charity Commission effective from 1 January 2015.

Structure, Governance and Management

The trust is an unincorporated charity registered in England and Wales (charity number 299832) and is based at the registered office shown on page 1. It is under the control and jurisdiction of trustees whose details are also shown on page 1.

The trustees in office during the year and at the date of this report are set out on page 1. The power of appointing any new trustee is exercised by the General Council of the Trades Union Congress. TUC Aid is governed by a board of trustees appointed by the TUC General Council.

Objectives

TUC Aid was established by the General Council of the Trades Union Congress in 1988 with a view to raising funds for poverty relief and the advancement of education in developing countries. Since its inception, it has relied almost entirely on trade unionists for its funding and sought to achieve its objectives in close collaboration with the trade union movement in developing countries. TUC Aid has made contributions to a variety of projects aimed at providing training and education, emergency aid and long-term rehabilitation of victims of natural disasters. It raised funds for its activities mostly through special appeals while it receives part of its regular income from a small group of individual donors making contributions through the Give as You Earn (GAYE) Scheme. In recent years, it has also secured funding from the Department for International Development (DfID) under the Civil Society Challenge Fund (CSCF), and contributions towards projects from the Trade Union Unit Trust Charitable Trust (TUUT CT).

Public Benefit

We have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing our aims and objectives and in planning our future activities. A summary of activities undertaken to fulfil these obligations is detailed below.

TUC Aid Activities and Achievements in 2024

Trade unions in the African Continental Free Trade Agreement

The four union centres in Cameroon taking part in the project continued their advocacy for trade unions to be involved in the National Implementation Committees monitoring of the implementation of the African Continental Free Trade Agreement (AfCFTA) and prevent the agreement undermining good jobs, workers’ rights and public services.

The main outcome of the project is to contribute to the advancement of decent work and workers' rights in AfCFTA negotiations and implementation at the national, sub-regional and continental levels.

Project with TUCOSWA (eSwatini) and ITUC Africa

This project is designed to train shop-stewards in six localities with a focus to the following areas, democracy trade union democracy and structures, the role of a union shop steward at the workplace and in the community, Federation policies and gender equality, and it commenced on the 1 September 2024

A training manual was developed in 2024, with a local project coordinator recruited in December.

3

TUC AID

Report of the Trustees for the year ended 31 December 2024

Project with the Agriculture and Food Industries Union in Palestine, ITUC and ATUC

This project commenced in 2024, and meets TUC Aid’s priority of, ‘Securing equality and social justice through the trade union movement’ and ‘Supporting vulnerable workers in improving their working lives’.

The project ran a two-day workshop trained 18 General Union of Agriculture and Food Industries Workers (GUAFI) staff around the issues facing women agricultural workers and the challenges faced by trade unions.

The project produced booklets on Palestinian labour law, and on occupational health and safety that were distributed across all West Bank governorates during workshops and field visits to ensure that information reached workers at their workplaces, raising their awareness of their rights.

Humanitarian Aid

The charity made two humanitarian aid donations during 2024, with trustees agreeing to give £1,000 to Medical Aid Palestine (MAP) to support their work on the ground in the country, and £1,000 to the Arab Trade Union Confederation Solidarity Fund to support unions in Lebanon.

Fundraising

No fundraising activities were undertaken during 2024.

Reserves Policy

The funds of the charity are held for use in line with the main objectives of the trust. TUC Aid decides what to support based on whether projects and appeals meet its International Development Strategy’s four priorities and other criteria. However, should an urgent situation arise, projects or appeals will be supported, but only if there is sufficient funding held in reserve.

The Trustees have established a policy whereby the unrestricted funds not committed (“the free reserves”) held by the charity should be between one and two years planned expenditure. At the end of 2024, the free reserves were £23,555 and this will cover the governance and project commitments for 2025, with a forecast small surplus of £4k at the end of the year. The charity will close on 31 December 2025, and trustees agreed in May 2025 to donate any funds remaining in reserves at the 31 December 2025 to the TUUT Charitable Trust as a grant to further their work.

Risk Management

The trustees conduct a risk assessment quarterly to review and score the major risks faced by the trust and to ensure that they have a sound knowledge of the charity and are in an informed position regarding its operations.

Going Concern

The financial forecast for 2025 shows that based on current donation levels and required governance spend, the charity will not have sufficient funds in reserve beyond the end of 2025 to continue operating. A decision was taken at the Trustee meeting held on 12 March 2024 to look to effect a dissolution at 31 December 2025. As required by UK accounting standards the financial statements have been prepared on the basis that the charity is no longer a going concern. No material adjustments arose as a result of ceasing to apply the going concern basis.

4

TUC AID

Report of the Trustees for the year ended 31 December 2024

Plans for the Future

Trade unions in the African Continental Free Trade Agreement

We will continue to work closely with ITUC Africa to support delivery of this project, including through bi-monthly meetings. The project will continue with advocacy campaigns and their capacity building actions through training opportunities offered by ILO-ACTRAV and ITUC-Africa. A region-wide meeting is planned for the end of 2025.

£6,000 of further funding for the project was secured from NASUWT, and they are arranging for a delegate to visit Cameroon next year to meet unions taking part in the project. NASUWT invited Marie Rusang Mendi to their conference in Liverpool in April 2025, a delegate identified by ITUC Africa, however, her visa was refused so she wasn’t able to attend. NASUWT incidentally then visited Cameroon in July as part of the project so were able to meet teaching union officers then.

Project with the Agriculture and Food Industries Union in Palestine, ITUC and ATUC

The project will continue to raise awareness about Palestinian labor law, occupational health and safety, and union organization. In each of the four provinces where work is focused, it will run two one-day Training Workshops focusing on Palestinian and Israeli labor laws and the formation of health and safety committees.

The TUC will monitor the situation on the ground in Palestine and work with the project to mitigate any difficulties that arise from the current situation.

Project with TUCOSWA (eSwatini) and ITUC Africa

A planned programme of six shop steward training workshops took place in early 2025. The project has submitted a final report and will be completed in 2025.

Restricted Funds

The eSwatini restricted funds have been partly used, and the project with TUCOSWA is ongoing to utilise the remaining funds. All restricted funds are forecast to be used by the end of 2025.

5

TUC AID

Report of the Trustees for the year ended 31 December 2024

Statement of Trustees’ Responsibilities

The Trustees are responsible for preparing the Trustees’ Report and the financial statements in accordance with the applicable law and regulations.

The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial year. Under that law the Trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under charity law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of its incoming resources and application of resources of the Charity for that period.

In preparing these financial statements the Trustees are required to:

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 charity and enable them to ensure that the financial statements 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.

Approved by the trustees and signed on their behalf by:

Michelle Codrington-Rogers, Chair DATE: 24 October 2025

6

TUC Aid

Independent Auditor’s Report to the Trustees of TUC AID

Opinion

We have audited the financial statements of TUC AID (‘the charity’) for the year ended 31 December 2024 which comprise Statement of Financial Activities, Balance Sheet and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Emphasis of matter – Financial Statements prepared on a basis other than going concern

We draw attention to note 1 to these financial statements, which explains that the accounts have not been prepared on a going concern basis. The Trustees intend to cease activities within TUC Aid by 31 December 2025 and therefore consider it inappropriate to prepare the financial statement on a going concern basis. The Trustees have determined that no material adjustments arose as a result of ceasing to apply the going concern basis. Accordingly the financial statements have been prepared on a basis other than a going concern. Our opinion is not modified in respect of this matter.

Other information

The trustees are responsible for the other information contained within the annual report. The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion:

Responsibilities of trustees

7

As explained more fully in the trustees’ responsibilities statement set out on page 6, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

We have been appointed as auditor under section of the Charities Act 2011, and report in accordance with the Acts and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Details of the extent to which the audit was considered capable of detecting irregularities, including fraud and noncompliance with laws and regulations are set out below.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Extent to which the audit was considered capable of detecting irregularities, including fraud

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We identified and assessed the risks of material misstatement of the financial statements from irregularities, whether due to fraud or error, and discussed these between our audit team members. We then designed and performed audit procedures responsive to those risks, including obtaining audit evidence sufficient and appropriate to provide a basis for our opinion.

We obtained an understanding of the legal and regulatory frameworks within which the charity operates, focusing on those laws and regulations that have a direct effect on the determination of material amounts and disclosures in the financial statements. The laws and regulations we considered in this context were the Charities Act 2011 together with the Charities SORP (FRS 102). We assessed the required compliance with these laws and regulations as part of our audit procedures on the related financial statement items.

In addition, we considered provisions of other laws and regulations that do not have a direct effect on the financial statements but compliance with which might be fundamental to the charity’s ability to operate or to avoid a material penalty. We also considered the opportunities and incentives that may exist within the charity for fraud. The laws and regulations we considered in this context for the UK operations were General Data Protection Regulation (GDPR).

Auditing standards limit the required audit procedures to identify non-compliance with these laws and regulations to enquiry of the Trustees and other management and inspection of regulatory and legal correspondence, if any.

We identified the greatest risk of material impact on the financial statements from irregularities, including fraud, to be within the timing of recognition of income and the override of controls by management. Our audit procedures to respond to these risks included enquiries of management and the Board of Trustees about their own identification and assessment of the risks of irregularities, sample testing on the posting of journals, reviewing accounting estimates for biases, reviewing regulatory correspondence with the Charity Commission, and reading minutes of meetings of those charged with governance.

Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. For example, the further removed non-compliance with laws and regulations (irregularities) is from the events and transactions reflected in the financial statements, the less likely the inherently limited procedures required by auditing standards would identify it. In addition, as with any audit, there remained a higher risk of nondetection of irregularities, as these may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls. We are not responsible for preventing non-compliance and cannot be expected to detect non-compliance with all laws and regulations.

8

Use of our report

This report is made solely to the charity’s trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity’s trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Crowe U.K. LLP

Statutory Auditor London

31 October 2025

Crowe U.K. LLP is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.

9

TUC AID

Statement of Financial Activities for the year ended 31 December 2024

Notes
Income and endowments from:
Donations and legacies
3,4
Investments
Total
Expenditure on:
Charitable Activities
5,6
Total Resources Expended
Net Income
Net Movement in Funds
Total Funds at 1 January 2024
Total Funds at 31 December 2024
9
Unrestricted
Funds
Restricted
Funds
2024
Total
Fund
2023 Total
Funds
£
£
£
£
4,334
24,746
29,080
20,169
1,531
-
1,531
1,314
5,865
24,746
30,611
21,483
10,494
25,610
36,104
19.703
10,494
25,610
36,104
19,703
(4,629)
(864)
(5,493)
1,780
(4,629)
(864)
(5,493)
1,780
28,184
9,827
38,011
36,231
23,555
8,963
32,518
38,011

All incoming resources and resources expended derive from continuing activities The notes on page 12 to 19 form part of these financial statements

10

TUC AID

Balance Sheet as at 31 December 2024

Notes 2024 2023
£ £
Current Assets
Bank - current account 20,807 10,666
Bank - deposit account 56,761 55,230
Debtors 8 116 224
Total Current Assets 77,684 66,120
Creditors
Amounts falling due within one year 7 45,166 28,110
Total Net Assets 32,518 38,011
Funds
Restricted Funds 9,11 8,963 9,827
Unrestricted Funds 9,10 23,555 28,184
Total Funds 32,518 38,011

The notes on pages 12 to 18 form part of these financial statements

Approved by the trustees on 24 October 2025 and signed on their behalf by:

………………………………..…..…………….. … ……………………..………………………..

Michelle Codrington-Rogers, Chair

Stephen Russell, Secretary

11

1

TUC AID

Notes to the accounts for the year ending 31 December 2024

TUC Aid is an unincorporated charity registered under number 299832 with the Charities Commission in England and Wales. Its registered office is: Congress House, Great Russell Street, London, WC1B 3LS.

Basis of Accounting

The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these financial statements. The accounts (financial statements) have been prepared in accordance with the Charities SORP (FRS102) applicable to charities preparing their accounts in accordance with FRS102 the Financial Reporting Standard applicable in the UK and Republic of Ireland and the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2015.

The accounts (financial statements) have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair view'. This departure has involved following the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable

in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 rather than the previous Statement of Recommended Practice:

Accounting and Reporting by Charities which was effective from 1 April 2005 but which has since been withdrawn.

The charity meets the definition of a public benefit entity under FRS102.

The preparation of the financial statements requires the trustees to make estimates and assumptions that affect the reported amounts of revenues, expenses, assets and liabilities, and the disclosure of contingent liabilities at the date of the financial statements. If in the future such estimates and assumptions, which are based on the trustees' best judgement at the date of the financial statements, deviate from the actual circumstances, the original estimates and assumptions will be modified as appropriate in the year in which the circumstances change. The trustees’ consider that there are no key sources of estimation uncertainty.

Going Concern

The financial forecast for 2025 shows that based on current donation levels and required governance spend, the charity will not have sufficient funds in reserve beyond the end of 2025 to continue operating. A decision was taken at the Trustee meeting held on 12 March to look to effect a dissolution at 31 December 2025.As required by UK accounting standards the financial statements have been prepared on the basis that the charity is no longer a going concern. No material adjustments arose as a result of ceasing to apply the going concern basis

Income recognition

Income is included in the Statement of Financial Activities (SOFA) when the fund becomes legally entitled to the income, it is probable that the income will be received and the amount can be quantified with reasonable accuracy.

Expenditure recognition

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the Fund to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

All expenditure is charged to the SOFA on an accruals basis.

Charitable donations are charged to the Statement of Financial Activities when approved by the trustees. Governance costs and any professional fees are included within expenditure on charitable activities.

12

TUC AID

Notes to the accounts for the year ending 31 December 2024

Fund Accounting

ACCOUNTING POLICIES

Basic Financial Instruments Policy

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Trustees’ Remuneration

2

The Trustees consider themselves as comprising the key management personnel of the charity, responsible for directing and controlling the charity. No trustee has received any remuneration during the year (2023 nil), nor did any trustee claim any expenses and receive any benefits in kind in the year (2023 nil).

The charity employs no staff and therefore no employees earned more than £60,000 in employee benefits in the year (2023 nil).

3 Unrestricted Income
Other Donations
Investments
2024
£
4,334
1,531
5,865
2023
£
2,383
1,314
3,697

Restricted Income

4

BWI Global Sports Campaign - Qatar
ITUC Africa SASK Trade Project
-
24,746
24,746
200
17,586
17,786

13

TUC AID

Notes to the accounts for the year ending 31 December 2024

5

6

Unrestricted Charitable Expenditure
Humanitarian Aid
Palestine project
Governance Costs
Audit Fees
Other
Total
Restricted Charitable Expenditure
Eswatini project
BWI Global Sports Campaign Qatar
ITUC Africa SASK Trade Project
2024
£
2,000
2,524
4,524
5,040
930
5,970
10,494
2024
3,000
10
22,600
25,610
2023
£
3,000
-
3,000
4,800
802
5,602
8,602
2023
-
200
10,901
11,101

14

TUC AID

Notes to the accounts for the year ending 31 December 2024

7 Creditors
Sundry Creditors
Trades Union Congress
2024
2023
5,110
4,837
40,056
23,272
45,166
28,110

8 Debtors

Prepayments 2024
2023
116
224
116
224

9 Funds of the Charity

2024
Balance 1 January 2024
Income
Expenditure
Balance 31 December 2024
Unrestricted
Restricted
Total
Funds
Funds
Funds
£
£
£
28,184
9,827
38,011
5,865
24,746
30,611
10,494
25,610
36,104
23,555
8,963
32,518

15

TUC AID

Notes to the accounts for the year ending 31 December 2024

2023
Balance 1 January 2023
Incoming Resources
Resources Expended
Balance 31 December 2023
Unrestricted
Restricted
Total
Funds
Funds
Funds
£
£
£
33,089
3,142
36,231
3,697
17,786
21,483
8,602
11,101
19,703
28,184
9,827
38,011

10 Analysis of Net Assets Between Funds

2024
Current Assets
Current Liabilities
Total
2023
Current Assets
Current Liabilities
Total
Unrestricted
Funds
Restricted
Funds
Total
Funds
£
£
£
68,721
8,963
77,684
(45,166)
-
(45,166)
23,555
8,963
32,518
£
£
£
56,294
9,827
66,120
(28,110)
-
(28,110)
28,184
9,827
38,011

16

TUC AID

Notes to the accounts for the year ending 31 December 2023

11 Restricted Funds Analysis

Restricted Funds
2024
Eswatini Appeal
Emergency Zimbabwe Appeal
BWI Global Sports Campaign - Qatar
ITUC Africa SASK Trade Project
ITUC Ukraine Solidarity Fund
2023
Eswatini Appeal
Emergency Zimbabwe Appeal
BWI Global Sports Campaign - Qatar
ITUC Africa SASK Trade Project
ITUC Ukraine Solidarity Fund
Opening
Funds at
01/01/2024
Income
Expenditure
Closing Funds at
31/12/2024
£
£
£
£
3,134
-
3,000
134
9
-
-
9
-
-
10
(10)
6,685
24,746
22,600
8,831
(1)
-
-
(1)
9,827
24,746
25,610
8,963
£
£
£
£
3,134
-
-
3,134
9
-
-
9
-
200
200
-
-
17,586
10,901
6,685
(1)
-
-
(1)
3,142
17,786
11,101
9,827

17

Funding for specific projects in Swaziland - now known as Eswatini. A project commenced on 1 November 2019 to conduct research into human and trade union Eswatini Appeal rights violations in Eswatini. The purpose of the research is to influence members of the Commonwealth Ministerial Action Group (CMAG) to take action on Eswatini to promote democratic reforms and protect human and trade union rights. The TUC will oversee the research for TUC Aid. The research will be developed in collaboration with TUCOSWA, ITUC-Africa and ITUC. The balance available was increased to £6,000 using charity unrestricted funds, and a project to utilise this commenced in 2024.

This appeal raised funds to support trade unionists facing an uncertain political Emergency Zimbabwe Appeal environment. There is a small balance of unused restricted funds (£9) carried forwards. Donations made by union branches via TUC Aid to the BWI Global Sports Campaign in support of BWI’s legal and humanitarian assistance, rights’ BWI Global Sports Campaign – awareness, and training activities for migrant workers and for women workers in Qatar Qatar..

An accounting error of £10 shows in the accounts for 2024.

This project will enable workers in the UK who feel the impacts of the current neoliberal trade agenda, to join with those in Africa facing similar struggles with the African Continental Free Trade Agreement (AfCFTA) - in order to promote trade union objectives in trade agreements. The project will involve supporting ITUC Africa SASK Trade Project one country (Cameroon) to be part of a much larger project run by ITUCAfrica/SASK (and supported strategically by the ILO) which is building trade union capacity to influence the AfCFTA protocols using existing regional trade union structures.

12 Related Parties

The Trades Union Congress has the power of appointment of trustees. As at 31 December 2024 the balance owed to the TUC was £ 40,056 (2023: £23,272). Transactions with TUC in the year amounted to (£16,781) (2023: £431).

18