2023-12-31-accounts

ARTICLE 19

Report and Financial Statements

Company number: 2097222 Charity number: 327421

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ARTICLE 19

Contents For the year ended 31 December 2023

Contents

Abbreviations .......................................................................................................................................... - 4 - Report of the Trustees ........................................................................................................................... - 5 - Statement of charitable objectives .................................................................................................... - 5 - A note on partnerships ....................................................................................................................... - 5 - Vision and mission .............................................................................................................................. - 6 - Global objectives and activities ........................................................................................................... - 7 - Global Objective 1: Digital spaces, governance, services, and technologies will be rooted in human rights and enable the diversity of human experience ....................................................................... - 7 - Global Objective 2: More inclusive, protected, and resilient communities and individuals feel free to express themselves in public and media ...................................................................................... - 8 - Global Objective 3: Accurate and reliable data and information are publicly accessible, and must empower individuals to seize their rights .......................................................................................... - 8 - Global Objective 4: ARTICLE 19 will be an organisation that is connected, agile, resilient, and sustainable .......................................................................................................................................... - 9 - Achievements and performance against objectives ..................................................................... - 10 - High-level impacts ............................................................................................................................. - 10 - GLOBAL OBJECTIVE 1: Digital spaces, governance, services, and technologies will be rooted in human rights and enable the diversity of human experience. ....................................................... - 11 - International impact ...................................................................................................................... - 11 - Regional impact ............................................................................................................................. - 11 - GLOBAL OBJECTIVE 2: More inclusive, protected, and resilient communities and individuals feel free to express themselves in public and media. ........................................................................... - 13 - International impact ...................................................................................................................... - 13 - Regional impact ............................................................................................................................. - 13 - GLOBAL OBJECTIVE 3: Accurate and reliable data and information are publicly accessible and must empower individuals to seize their rights. ............................................................................. - 15 - Regional impact ............................................................................................................................. - 15 - GLOBAL OBJECTIVE 4: Make ARTICLE 19 an organisation that will be better connected, agile, resilient, equitable and sustainable. ................................................................................................ - 17 -

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ARTICLE 19

Contents

For the year ended 31 December 2023

Sub goal 4.2 – AGILE: ARTICLE 19's structures, processes and policies are efficiently delivering innovative, flexible, and effective working ................................................................................... - 17 - Sub goal 4.3 – RESILIENT: ARTICLE 19 has the capability to anticipate threats and manage the impact of sudden shocks to the organisation ............................................................................ - 18 - Sub goal 4.4 – EQUITABLE: ARTICLE 19 integrates diversity, equality, and inclusion into its ways of working, both internally and externally .................................................................................... - 18 - Sub goal 4.5 – SUSTAINABLE: ARTICLE 19 ensures its long-term stability and ability to have future impact ................................................................................................................................. - 19 - Plans for 2024 ......................................................................................................................................... - 21 - Financial Review ................................................................................................................................... - 21 - Designated reserves and unrestricted general funds ..................................................................... - 22 - Reserves policy .................................................................................................................................. - 22 - Changes in group structure .............................................................................................................. - 23 - Risk Review ........................................................................................................................................... - 23 - Fundraising policy ............................................................................................................................... - 24 - Strucutre, governance and management ........................................................................................ - 25 - Governance ........................................................................................................................................ - 25 - Structure of the organisation ........................................................................................................... - 25 - Board of Trustees .............................................................................................................................. - 26 - Selection and appointment of Trustees .......................................................................................... - 27 - Induction and training of Trustees ................................................................................................... - 27 - Setting remuneration of key management personnel .................................................................... - 28 - Auditors…………………………………………………………………………………………………………………………………………………….323-

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ARTICLE 19

Abbreviations

For the year ended 31 December 2023

Abbreviations

AI artificial intelligence

• ATI access to information

• FOE freedom of expression

• ITU International Telecommunications Union

• LGBTQI+ lesbian, gay, bisexual, transgender, queer, and intersex

MENA Middle East and North Africa

MoU memorandum of understanding

• PEBI Project Ecosystem for Business Intelligence SLAPPs strategic lawsuits against public participation

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ARTICLE 19

Report of the trustees’

For the year ended 31 December 2023

Report of the Trustees

The Trustees, who act as the Directors of the Company for the purposes of the Companies Acts and as Trustees for charity law purposes, submit their annual report and the financial statements of ARTICLE 19 for the year. This includes a strategic report.

The Trustees confirm that the annual report and financial statements of the Charity comply with current statutory requirements, the requirements of the Charity’s governing document and the provisions of the Statement of Recommended Practice – Accounting and Reporting by Charities applicable to charities preparing their accounts in accordance with Financial Reporting Standard (FRS) 102.

Statement of charitable objectives

In setting ARTICLE 19’s programme each year, ARTICLE 19 has regard to the Charity Commission’s general guidance on public benefit. The Trustees review the programmes undertaken by ARTICLE 19 to ensure that they fall within the Charity’s charitable objectives and aims.

ARTICLE 19’s objectives are to educate the public and protect freedom of expression (FOE), access to information (ATI), and related rights throughout the world, particularly as defined in Article 19 of the Universal Declaration of Human Rights and in international and regional human rights law. The organisation works to achieve its charitable objectives in two ways:

1. Through direct delivery, especially in relation to work in areas where it has its own staff; and

2. Through working with partner organisations, including the provision of financial and capacity support.

A note on partnerships

Work carried out by partner organisations is especially useful in jurisdictions where ARTICLE 19 has no established infrastructure for managing staff and operations or where partners provide knowledge and skills that complement ARTICLE 19’s own international comparative perspective. Partnership also assists in maximising the number of beneficiaries reached. In turn, partnership has both defined and strengthened ARTICLE 19’s effectiveness and legitimacy.

ARTICLE 19 only works with trusted national counterparts with good financial monitoring systems in place. All partners sign a Memorandum of Understanding (MoU) with ARTICLE 19 on financial procedures to be followed. ARTICLE 19 seeks to conduct a due diligence assessment prior to signing any MoU with implementing partners assessing their governance and internal controls

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ARTICLE 19

Report of the trustees’

For the year ended 31 December 2023

measures. Any improvements identified are included in the MoUs and ARTICLE 19 aims to provide organisations with capacity building in those areas, as needed. ARTICLE 19 requires partners to be fully accountable to ARTICLE 19 for their income and expenditure transactions as part of their financial management.

Vision and mission

ARTICLE 19’s vision is for a world in which all people, everywhere, can freely express themselves and engage in public life without fear or discrimination.

In our digital era, ARTICLE 19 is an international think–do organisation that propels the FOE movement locally and globally to ensure that all people realise the power of their voices. Together with our partners, we:

• Think: By developing cutting-edge research and legal and policy analysis to drive change in the world;

• Do: By leading work on the frontlines of expression through our regional offices and reinforcing positive change on the ground; and

• Propel change by sparking innovation in the global FOE movement through our research, campaigns, and advocacy.

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ARTICLE 19

Report of the trustees’

For the year ended 31 December 2023

Global objectives and activities

This report covers activity undertaken across the ARTICLE 19 group during the second year of our current strategy, The Power of Our Voices .

As the organisation enters the third year of its strategy, it has decided to extend The Power of Our Voices by one year to the end of 2026. The Power of Our Voices was forged during the pandemic, which held back some delivery for at least 18 months. The geopolitical and technological context is now significantly different from that of just three years ago.

As the organisation looks towards evaluating our current strategy and preparing for the new, it has posed itself some very important questions that need to be answered:

• How will ARTICLE 19 evolve to meet the challenges ahead in a world that is more populist and hostile to human rights work than when we launched our strategy?

• When ARTICLE 19 celebrates its 40[th] anniversary in 2027, how will we demonstrate the impact we have made?

• What will change in the external world over the next 10 years because of ARTICLE 19’s work?

For the duration of the strategy, ARTICLE 19 is working to achieve impact across four global objectives, three of which are programmatic and the fourth of which concerns operational change. These objectives have been set in response to our strategic assessment of the external world, in which we see a global inflection point where attacks on FOE are driving a decline in democracy and human rights.

To recap, what follows is a high-level summary of our global objectives. These objectives and goals are shared with the reader to show the breadth and depth of our ambition. We have also set an action plan that sits behind each strategic goal, with several sub-goals under each.

Global Objective 1: Digital spaces, governance, services, and technologies will be rooted in human rights and enable the diversity of human experience

ARTICLE 19 pioneered the consideration of human rights in the infrastructure of the internet. Our digital work includes people who are often left out of tech discussions, like women; lesbian, gay, bisexual, transgender, queer, and intersex (LGBTQI+) people; and activists from the Global South. With these partners, we will work to define a new internet era – one that respects our freedom of expression and reflects the diversity of human experience.

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ARTICLE 19

Report of the trustees’

For the year ended 31 December 2023

We will:

• Counter disinformation and improve media literacy;

• Challenge mass surveillance and demand a ban on biometrics; and

• Strengthen legislation to keep our data private from governments and Big Tech.

Global Objective 2: More inclusive, protected, and resilient communities and individuals feel free to express themselves in public and media

Progress is often instigated by the people who bear the brunt of government and corporate repression. When they bravely speak out to expose injustice and demand racial, gender, or economic equality, they make things better for all of us. ARTICLE 19 will amplify the voices of those who are the most vulnerable and systemically discriminated against.

We will work with:

• Communities at risk: Human rights defenders, activists, political dissidents, women, indigenous and racialised people, migrants, religious and ethnic minorities and diaspora, and LGBTQI+ communities;

• Infomediaries: Journalists, social communicators, whistleblowers, media workers, and independent and community media outlets – particularly those reporting on corruption, human rights, and the environment; and

• Civil society, community networks, and social movements: Particularly youth, women, minority groups, and those fighting corruption and defending the environment – especially in rural and remote areas.

Global Objective 3: Accurate and reliable data and information are publicly accessible, and must empower individuals to seize their rights

ARTICLE 19 is a thought leader in developing cutting-edge legal analyses, policies, and standards to protect freedom of expression around the world. Wherever decisions affecting people’s lives are made – whether at the international, regional, or national level – we will advocate to make sure their voices are heard.

We will develop policies on new areas impacting freedom of expression, including:

• infrastructure;

• pluralism and diversity online;

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ARTICLE 19

Report of the trustees’ For the year ended 31 December 2023

• state propaganda; and

• disinformation.

And we will ramp up our empirical research, building the evidence base to shape international standards and tailor national solutions.

Global Objective 4: ARTICLE 19 will be an organisation that is connected, agile, resilient, and sustainable

So that ARTICLE 19 is able to effectively and efficiently deliver its strategic goals, our focus is on four interrelated areas of organisational strengthening:

• Connected: Simplifying our communication systems, structures, and ways of working to enable easy collaboration, both externally and internally;

• Agile: Ensuring our technology, processes, and knowledge-management systems are being used efficiently to enable faster, more flexible, and more effective working;

• Resilient: Increasing our capability – humanly, digitally, and financially – to anticipate threats so that we are better placed to manage and recover from the impacts of sudden shocks; and

• Sustainable: Ensuring funding and financial costing models, infrastructure, people, and organisational values and behaviours underpin ARTICLE 19’s long-term stability and enhance its ability to have future impact.

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ARTICLE 19

Report of the trustees’

For the year ended 31 December 2023

Achievements and performance against objectives

High-level impacts

During 2023, ARTICLE 19’s teams around the world continued to push forward The Power of our Voices strategy, and succeeded in delivering genuine impacts in the lives of those we serve. Many of these achievements are summarised below, but three high-level impacts are worth noting at this point.

As a direct result of ARTICLE 19’s work:

• Global digital corporation Meta (whose applications are used by 49% of people worldwide) overturned its policy on blocking specific content about the protests in Iran. This win was especially significant because of our important work protecting the data and privacy of Iranians arrested during the protests in 2022. In 2023, we advocated against banning words and phrases outright, and for moderators and community guidelines to always take account of context when censoring content that affects what billions can see, hear, and say.

• Over 1,500 journalists, activists, and human rights defenders are better equipped to defend expression for all. Of those defenders, over 90% are from the Global South.

• 1 in 10 people worldwide now enjoy stronger legal protections for expression

In the following sections, we provide highlights of our international and regional offices’ impact against our strategic goals and outcomes, along with the challenges we have met in the last year.

Full details of ARTICLE 19’s achievements in 2023 are available through our internal reporting structures, and an interactive summary of key stories for external audiences can be found in our Impact Report.

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GLOBAL OBJECTIVE 1: Digital spaces, governance, services, and technologies will be rooted in human rights and enable the diversity of human experience.

International impact

• Throughout 2023, ARTICLE 19 lobbied the UN to ensure digital technologies respect human rights, resulting in a new UN resolution highlighting the importance of respecting, protecting, and promoting human rights throughout the lifecycle of artificial intelligence (AI) systems. The resolution stressed that certain applications of AI ‘present an unacceptable risk to human rights’. This was the first time a UN resolution recognised such red lines for AI.

• During 2023, Team CommUNITY (who are central to the international digital rights community, bridging the worlds of technologists, activists, policy makers and donors) staged the Global Gathering – a relaunch of the much-admired conference formally known as the Internet Freedom Festival – for the first time since the pandemic. The team helped to amplify the voices of digital rights activists from marginalised communities, who typically bear the brunt of surveillance, censorship, and abuse online. Because those communities are underrepresented in strategic spaces, they are absent from debates on these challenges. Through Team CommUNITY’s Global Equity Fund, direct expert support was also given to a community in Senegal that required circumvention tools following widespread internet shutdowns in the country.

• ARTICLE 19 is one of the few civil society organisations with a seat at the table at the UN’s International Telecommunications Union (ITU). Advocacy in 2023 led to the ITU Radiocommunication Sector requiring Member States to support meaningful connectivity by 2030. It also led to the ITU Development Sector launching a call to identify best practices in developing and implementing community networks in rural and remote areas.

Regional impact

• ARTICLE 19 Europe was successful in intervening in the case of Russian citizen Nikolay Glukhin. Back in 2019, Glukhin staged a one-man peaceful protest on a Moscow train, calling attention to the plight of another activist who had recently been sentenced to five years in prison for peacefully protesting. Police identified and convicted Glukhin using facialrecognition CCTV cameras. Thanks to ARTICLE 19’s intervention, he won his case at the European Court of Human Rights, which found that Russia had violated his rights to FOE and privacy by using facial-recognition technology to arrest and convict him. The Court also selected it as a key case of 2023, meaning it was one of the most important cases it dealt with all year.

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ARTICLE 19

Report of the trustees’

For the year ended 31 December 2023

• Throughout 2023, authorities in Iran ramped up their crackdown on protestors, adding new tactics like weaponised blinding, AI, and facial recognition technology. ARTICLE 19 Middle East and North Africa (MENA) provided emergency support to 1,200 at-risk people on the ground – more than twice as many as in 2022 – including protestors, ethnic religious minorities, and LGBTQI+ people. As in 2022, the team was able to secure these individuals’ social media and email accounts so that the authorities could not find evidence to use against them.

• ARTICLE 19 Mexico and Central America , along with partners, helped to expose and challenge the Mexico government’s use of Pegasus spyware for illegal espionage. Mexico is both Pegasus’s biggest market and the world’s most dangerous country for journalists: a disastrous mix for the journalists who risk their lives to expose the truth – and for the public, who rely on them to deliver accurate information. In 2023, ARTICLE 19 attended court for a case in which the judge acknowledged that journalist Carmen Aristegui’s phone was tapped with Pegasus from 2015–16, putting herself, her family, and her sources at risk. On 6 February 2024, the Supreme Court also ordered the Ministry of Finance to make public the contracts used to acquire Pegasus.

• ARTICLE 19’s engagement with the ITU also led to Brazil ’s national telecommunications agency, ANATEL, creating a Community Networks Working Group to progress national work in this area.

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ARTICLE 19

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For the year ended 31 December 2023

GLOBAL OBJECTIVE 2: More inclusive, protected, and resilient communities and individuals feel free to express themselves in public and media.

International impact

• In 2022, ARTICLE 19 ensured the UN Human Rights Council acknowledged strategic lawsuits against public participation (SLAPPs) in its resolution on the safety of journalists for the very first time. We consolidated this win in 2023 when, thanks to our advocacy, the UN General Assembly passed a strong new resolution calling on states to: ‘take measures to protect journalists and media workers from strategic lawsuits against public participation, where appropriate, including by adopting laws and policies that prevent and/or alleviate such cases and provide support to victims’. In line with our recommendations, the resolution was also the first to link the emerging threat of general AI to journalists’ safety. We also published new research analysing how courts around the world are responding to SLAPPs.

• ARTICLE 19 Bangladesh and South Asia has long spoken out against the rampant targeting of journalists under Bangladesh ’s draconian Digital Security Act (DSA), which has been used to bring over 2,000 cases in the last five years. In March 2023, following advocacy by ARTICLE 19 and our partners, the UN High Commissioner on Human Rights spoke out against the use of the DSA to harass and intimidate journalists and to muzzle critical voices online.

Regional impact

• Following seven years of relentless advocacy, in which ARTICLE 19 has played a central role (through the Coalition Against SLAPPS in Europe), the EU agreed on a historic new Directive to protect journalists and human rights defenders from SLAPPs. The final Directive includes provisions that empower national courts to: quickly reject SLAPPs, penalise those who file them, and deter others from doing the same; require perpetrators of SLAPPs to compensate victims for costs and damages; and inform SLAPPs victims about financial, legal, and psychological support.

• At the European Court of Human Rights , ARTICLE 19 intervened in a case concerning two employees of PriceWaterhouseCooper who had leaked information about international taxavoidance schemes to journalists. The Court ruled in the whistleblowers’ favour, finding that their disclosure was in the public interest because it contributed to public debate. Importantly, the Court also found that the penalties imposed on one of the whistleblowers by a Luxembourg court were disproportionate and ‘had a chilling effect on freedom of expression.’ The Court also selected this case as a key case of 2023, meaning it was one of the most important cases it dealt with all year.

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• In Russia , 28 Greenpeace activists and 2 journalists were detained in 2013 at a non-violent direct action against oil-drilling plans in the Arctic. In June 2023, following ARTICLE 19’s intervention, the European Court of Human Rights found that this violated their rights to liberty, security, and FOE.

• In Poland , ARTICLE 19 Europe launched new research on protests against the near-total abortion ban and anti-LGBTQI+ discrimination, as well as the violent response from law enforcement.

• ARTICLE 19, alongside our partners, organised a hearing on SLAPPs at the Inter-American Commission of Human Rights , to which we brought journalists such as Paola Ruiz, who is facing five trials and criminal charges in Peru for investigating sexual abuse by a religious group. ARTICLE 19 Brazil and South America also trained over 20 women journalists, communicators, and artists to push back against SLAPPs in 2023. Based on their reflections, the organisation published a new guide on legal empowerment and FOI.

• ARTICLE 19 MENA continued their vital work to improve the security of journalists in the region, as well as helping them to navigate issues of FOE that they encounter and research. The team brought together 32 journalists from Algeria , Morocco , and Tunisia for training and networking opportunities. Since the programme, 7 participants have won journalism prizes, 15 have produced stories on FOE, and 9 have trained other journalists and/or activists, amplifying their new knowledge to a broader audience.

• In Ecuador , back in April 2019, Swedish activist living in Ecuador Ola Bini was arrested on trumped-up charges, jailed for 70 days, and then barred from leaving the country. Following a four-year campaign led by Latin American civil society organisations, including both of ARTICLE 19’s offices in Latin America, an Ecuadorian court found him innocent in January 2023.

• In Tajikistan , insulting public officials can result in a jail sentence of 5+ years. In 2023, because of ARTICLE 19 Europe ’s advocacy, Tajikistan’s government agreed to abolish repressive provisions of the draft media law and give journalists greater legal protections when reporting on public officials.

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ARTICLE 19

Report of the trustees’

For the year ended 31 December 2023

GLOBAL OBJECTIVE 3: Accurate and reliable data and information are publicly accessible and must empower individuals to seize their rights.

On paper, there has been huge international progress on the RTI on paper: over 90% of the world’s population now lives in a country with a law guaranteeing their RTI. However, when it comes to implementing that legislation effectively, the gap between policy and practice is stark. For that reason, our work under this objective in 2023 focused on delivering impact at the regional level.

Regional impact

• In December 2023, after over a year of advocacy – including by ARTICLE 19 – the European Council and Parliament agreed on the European Media Freedom Act. ARTICLE 19 Europe ’s advocacy contributed to ensuring it had a stronger media pluralism test to assess whether mergers are in the public interest, as well as an independent board of national regulators to ensure the Act is implemented effectively.

• Following over 20 years of advocacy by ARTICLE 19 Europe and partners, the European Parliament unanimously voted in favour of allowing the public to access documents from the EU Court of Justice . In the following months, the Court fought tooth and nail to maintain its secrecy. But in December, our advocacy paid off: the Court Statute will now include – for the first time – a principle of proactive disclosure.

• In June 2023, Senegal ’s government issued a draft access to information (ATI) bill, which they shared with a small number of partners – including ARTICLE 19 Senegal and West Africa – for feedback. The team conducted a rapid analysis of the bill, mobilised civil society and the media to improve its provisions, and advocated for policy makers to accelerate its adoption. The government then sent the draft bill to the Supreme Court, which gave a favourable opinion of it. While there is still a way to go, issuing a draft bill is a major step forward – and one that followed many years of civil society advocacy, in which ARTICLE 19, as co-chair of the Open Government Partnership’s National Steering Committee in Senegal, has played a leading role. We are now advocating for the draft to be passed into law.

• In Kenya , the regulations that operationalise the Access to Information (ATI) law became law in February 2023, following five years of advocacy by ARTICLE 19 Eastern Africa . The organisation was also appointed to the Multi-Sectoral Committee on the Development of the National ATI Policy, where we will be advising policy makers on information disclosures across government and contribute to strengthening implementation of the ATI law.

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• In September 2023, Malaysia ’s Prime Minister announced that his government will finally enact the Right to Information (RTI) law. This followed eight years of advocacy, in which ARTICLE 19 Asia Pacific joined forces with local NGOs to push for the government to adopt RTI legislation, including by collaborating to produce a draft NGO RTI Bill.

• In May, following years of advocacy by ARTICLE 19 Brazil and South America and others, Brazil ’s President sent the groundbreaking Escazú Agreement to Congress. The agreement requires governments to: involve the people most affected by resource extraction in decisions about planned projects and environmental policy; require companies to disclose information about planned projects and their environmental impact; and prevent, investigate, and punish crimes against environmental human rights defenders.

• In a huge victory for civil society, Brazil inaugurated a working group of government representatives, the Inter-American Commission on Human Rights, and civil society organisations – including ARTICLE 19 – to: investigate the murders of Indigenist Bruno Pereira and British journalist Dom Philips in the Amazon; protect land rights activists in the Vale do Javari Indigenous territory, who have received death threats for seeking justice for Dom and Bruno; and implement measures to ensure such a tragedy cannot be repeated.

• In Tunisia , two students were detained in May 2023 for posting a satirical song on Facebook criticising the police and anti-drug regulations. But thanks to their defence lawyer – who had recently received expert legal training from ARTICLE 19 MENA – the students were released.

• Guatemala went to the polls in Summer 2023. On 19 August – the day before the second round of elections – the San Marcos Municipality denied a journalist access to the vote count. ARTICLE 19 Mexico and Central America and our partners alerted the Supreme Electoral Tribunal, resulting in the journalist being able to cover the count on polling day.

• ARTICLE 19 Asia Pacific hosted the organisation’s first workshops in Taiwan , strengthening our relationships with civil society. Together, we developed strategies to resist digital authoritarianism, learned from a country at the forefront of foreign information manipulation, and co-convened a training on information threats and FOE with Taiwanese NGO Covenants Watch.

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ARTICLE 19

Report of the trustees’

For the year ended 31 December 2023

GLOBAL OBJECTIVE 4: Make ARTICLE 19 an organisation that will be better connected, agile, resilient, equitable and sustainable.

– Sub goal 4.1 CONNECTED: ARTICLE 19 effectively collaborates and learns, internally and from others, whilst amplifying our message globally

A central component of ARTICLE 19’s work is to ensure the organisation remains connected to external stakeholders by delivering key messages globally through campaigning. In 2023, we reviewed the effectiveness of our campaign work through an external evaluation, which assessed our capabilities and the way in which campaigning is integrated into planning, delivery, and fundraising. The evaluation report, which was published internally in October 2023, provided a series of recommendations that have fed into 2024 plans, including better defining impact and the campaigning support that the International Office offers.

Complementary to this, we launched an internal Research Support Unit with two key areas of focus: strengthening and standardising research practice, including planning practices, across the organisation; and providing support to teams’ research projects through each stage of the process, from conception to completion. Research gives the organisation credibility as an expert organisation and ensures policy recommendations are based on understanding how specific issues can affect individuals and communities.

In 2023, ARTICLE 19 embarked on a project to shape a global identity that better articulates our role in the world. The project aims for a step change in the recognition, engagement, perception, and relevance of ARTICLE 19 around the world. It is one of several infrastructure projects to be delivered under Goal 4 of The Power of our Voices strategy over the next 2–3 years.

– Sub goal 4.2 AGILE: ARTICLE 19's structures, processes and policies are efficiently delivering innovative, flexible, and effective working

The key work stream under this sub goal is the selection and design of a new online project management tool, Project Ecosystem for Business Intelligence (PEBI), which will enable the development and management of projects throughout the project lifecycle, from proposal to closure. By selecting a tool that sits under the Microsoft umbrella, the organisation will have maximum functionality and a high level of security. PEBI will link the delivery of project outcomes to global objectives to identify areas of success and where improvements may be needed. The system is currently being built and will be tested and rolled out in 2024.

Another key organisational project is reimagining our structure and working relations to enable better delivery of our strategy. We have reviewed the roles of those leading our global objectives,

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ARTICLE 19

Report of the trustees’

For the year ended 31 December 2023

exploring how to improve our ability to deliver strategic programmes and complex projects, as well as strengthening internal capacity for our work. These discussions will continue into 2024 to create a plan that will enable us to respond to changing dynamics in our funding landscape.

Our new Director of People and Culture started towards the end of 2023 and has a plan to build HR capability and organisational knowledge and understanding of good people practice, policy and iniatitives. Priorities will also include strengthening our current culture and overall engagement, providing a robust partnership with our regions and ensuring that everything we do takes into account and embeds the ethos of diversity, equity and inclusion (DEI).

An overhaul 22 key organisational People and Culture policies, including 12 global policies whose principles will apply to all ARTICLE 19 offices and will be provided in local languages to facilitate accessibility. In the immediate term, a local UK employee handbook will be compiled, which will equip staff with information on policy and process.

– Sub goal 4.3 RESILIENT: ARTICLE 19 has the capability to anticipate threats and manage the impact of sudden shocks to the organisation

The key work stream to enhance organisational resilience – Project Merge – is a response to significant changes in the organisation’s size, diversity of work, geophysical locations, flexible working arrangements, subject-matter sensitivity, and security concerns. This work stream links to PEBI (the project-management system mentioned above), and a key aim here is to move all platforms to the Microsoft 365 environment. Initial work will focus on registering all ARTICLE 19 employees on the Microsoft dashboard, which will be followed by transitioning systems covering knowledge management, internal chat, video calls, emails, etc. onto Microsoft throughout 2024.

Currently, immediate psychosocial support is being offered to staff, either due to the nature of their role or in light of any of the current crises taking place around the world (such as Ukraine, Israel/Palestine, etc.). A small team of certified psychologists are available to support staff, and a small section of staff are in receipt of regular sessions. We are reviewing this service, as feedback indicates that staff require more local and longer-term support that enables staff to converse in their native language and speak to someone within their local time zone. Options for this service are currently being explored with a view to creating a formal policy around psychosocial support at ARTICLE 19.

– Sub goal 4.4 EQUITABLE: ARTICLE 19 integrates diversity, equality, and inclusion into its ways of working, both internally and externally

Central to this new outcome’s work is Project Coral. This internal project has three overarching goals: identify areas for internal collaboration across teams; develop a clear global voice on issues relating to gender, sexuality, and intersectionality; and establish a clear history of ARTICLE 19’s

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ARTICLE 19

Report of the trustees’

For the year ended 31 December 2023

longstanding expertise on this area. This will result in a final report, guidelines on terminology, and a code of conduct to ensure external work operates under do-no-harm principles.

In addition, a Management Development Programme was rolled out across all offices towards the end of 2023 in response to a recommendation from the 2019–20 cultural review, which was to develop consistently high-quality management in the organisation. New and existing managers at all levels are participating in a total of five sessions to strengthen management capability and confidence. Participants are already encouraged to think about how they will transfer newly learned skills, tools, and processes to their role as a people manager; these will be set as goals. Further development plans will also be formulated to ensure this capability continues.

– Sub goal 4.5 SUSTAINABLE: ARTICLE 19 ensures its long-term stability and ability to have future impact

Following the training on compliance with key donor requirements training that took place in 2022, we have continued to see improvements in this area.

For example: our annual organisation-wide audit for US government grants is due by 30 September of the year following receipt of the grants. In 2023, we completed our 2022 audit of US government grants, and – despite a 10% increase in the number of grants (from 21 to 23), a 55% increase in expenditure (from USD 2.87m to USD 4.44m), and a 27% increase in audited sampled lines (from 443 to 563) – we have steadily decreased the percentage of ineligible costs to 0.3%.

This decline has been driven by multiple initiatives, under the Finance and Projects teams, to ensure programmes and partners understand the compliance requirements of their grants.

We have also forged ahead with plans to diversify our income sources. We have hired a consultant who will lead our work on high-net-worth individuals, with support from our Business Development and Communications teams.

In addition, we improved our fundraising performance by 7% compared to the previous year: 42% of our proposals were successful in 2023, compared to 35% in 2022. We also submitted proposals to more donors: 61 in 2023, compared to an average of 46 in the last 3 years. While we submitted fewer proposals overall in 2023 (81) than in 2022 (90) due to a concentration of deadlines for complex, highly competitive bids in specific months (March, June, and December), this concentration of deadlines compelled teams across the organisation to prioritise quality over quantity, resulting in a very high success rate (59%) for bids with a budget of $200,000–500,000.

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ARTICLE 19

Report of the trustees’

For the year ended 31 December 2023

The total value of all bids submitted was £34,470,448. This was similar to the total value of bids submitted in 2019 and 2021, but lower than in 2022 (£73,577,968), when we submitted proposals for renewal of unrestricted funding to Norway MFA and SIDA and focused on complex, high-value fundraising opportunities with donors like the Netherlands MFA.

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ARTICLE 19

Report of the trustees’

For the year ended 31 December 2023

Plans for 2024

ARTICLE 19’s work across the four Global Objectives will continue to implement a local to global approach, taking issues that effect those at the local level and amplifying their concerns in international forum, as well as advocating for countries to apply international standards in their application of legislation related to freedom of expression.

• A key focus within the digital sphere will be on ensuring datafication of infrastructure enables people to participate fully in civil and cultural life, and are grounded in human rights approaches with safeguards and due diligence processes in place to counter mass surveillance and profiling.

• ARTICLE 19 will continue to engage with Social Media companies to ensure that platforms provide context specific content regulation which does not have a negative effect on social cohesion.

• All regions will work to ensure that human right defenders, journalists and CSOs are equipped and supported to protect themselves when conducting their essential work through a range of measures including supporting individuals in legal proceedings, facilitating collaboration through local coalitions and providing trainings on best practice to protection mechanisms.

• ARTICLE 19’s Right to Protest campaign will build on research that has been published in previous years to conduct advocacy on key asks within countries such as Poland and Brazil to ensure right to peaceful assembly.

• Country specific work ensuring that there is access to reliable data will continue including through ensuring that Access to Information legislation is strengthened and enforced in Kenya, Senegal, Iraq, Malaysia and Mexico.

• A strategy on Information Integrity is planned to be launched, with complimentary papers on propaganda during war planned to be published, as well as a campaign on combating disinformation in the Western Balkans.

• ARTICLE 19 will continue to advocate for stronger resolutions at the UN, including advocating for more progressive standards in standards on the right to protest, as well as push back against regressive resolutions on topics such as religious hatred constituting incitement.

• ARTICLE 19 will push to increase effectiveness and efficiency of the internal processes by ensuring new systems that are planned to come online throughout the year, including those in relation to project management, monitoring and evaluation, financial management, document storage and knowledge sharing are compatible and strengthen one another.

Financial Review

The financial results for the year ended 31 December 2023 are set out in the Statement of Financial

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ARTICLE 19

Report of the trustees’

For the year ended 31 December 2023

Activities. In 2023 ARTICLE 19 raised £17.4m (2022: £15.2m) and we spent £16.7m (2022: £14.8m). The increase in income is due to continued success with institutional donor fundraising, particularly US Department of State who remain our biggest institutional donor.

Income is recognised in the Statement of Financial Activities based on need. Restricted income has increased to £13.3m (2022: £11.3m) while unrestricted income increased to £4.1m (2022: £3.9m) as 2022. ARTICLE 19 is very appreciative of the continued support and trust of our core unrestricted donors, SIDA and NMFA, which remains critical to our ability to defend Freedom of Expression and support our regional offices globally.

Total expenditure increased by £1.9m to £16.7m (2022: £14.8m), in line with increased restricted and unrestricted income. Restricted expenditure increased by £1.1m while unrestricted expenditure increased by £0.8m.

A transfer of reserves of £0.5m (2022: £nil) from restricted to unrestricted also took place in the year, due to close down of projects in Mexico and the revaluation of all reserves in foreign currency into GBP.

As ARTICLE 19 matures as an organisation and restricted activity grows, we acknowledge that we must support this by ensuring strong and effective systems and controls, in particular effective and responsive compliance with our grant obligations. The Strategy for 2022–2025 has explicitly addressed this need in its fourth strategic objective focused on making ARTICLE 19 an organisation that will be better connected, more agile, resilient & sustainable to create a strong foundation for our future growth.

Designated reserves and unrestricted general funds

We hold a designated reserve to match the net book value of fixed assets. At the end of 2023 this totalled £123k (2022: £130k). Our free reserves, called General funds, total £1.3m (2022: £997K). Free reserves are available to provide operational working capital and to maintain ARTICLE 19’s resilience to resist the financial impact of unforeseen events or unexpected risks surrounding projected income and expenditure.

Reserves policy

The reserves policy is designed to protect the organisation against areas mentioned in our risk review along with unexpected falls in income, unplanned increases in expenditure, security risks and unexpected fluctuations in exchange rates. Our policy results in a target of £2m and in comparing this with the general funds figure of £1.3m there is a shortfall against our target of £0.7m.

We continue to develop plans to increase our sources of unrestricted funds through fundraising, increase indirect recovery rates and improve the overall cost recovery in order to achieve our

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ARTICLE 19

Report of the trustees’

For the year ended 31 December 2023

reserves target. Due to a combination of these factors we increased unrestricted reserves by £266k in 2023. We recognise that closing the shortfall completely will take time and may, in the short term, require some investment of our existing reserves. We continue to monitor our funding position closely.

Changes in group structure

In October 2022 Stichting ARTICLE 19 transitioned from a branch to a subsidiary. 2023 is the first financial year where Stichting ARTICLE 19 was treated as a subsidiary.

Risk Review

ARTICLE 19 reviews and updates its risk register and policy regularly, which covers both financial and operational risks. On the Board's quarterly basis, the Finance and General Purposes Committee reviews the risk register for completeness and the reasons for changes in the risk profile. The sixmonthly Board meeting also has an overview of organisational risk as a standing agenda item.

The most significant risks at the end of 2023 are:

1. Political change in key donor countries (including the ongoing impacts of Brexit, Covid-19, and the Ukraine conflict) leading to loss of government funding due to diversion of funding priorities away from human rights work. The risks attributed to Brexit and Covid-19 have significantly reduced since 2021, but the risk remains high as we experience a shift in political discussions and views away from human rights including freedom of expression and information. The Ukraine conflict remains an ongoing and uncertain event with considerable potential for both short- and longer-term impacts on our funding and operations. Our mitigation measures continue to include good budgetary and expenditure control, lobbying of donors seen to be higher risk or with the potential to increase their funding. ARTICLE 19 is now fully registered in the Netherlands enabling us to access European funding post-Brexit. We have launched our high-net-worth individual givers programme and will continue to diversify our funding and donor base.

2. Unplanned loss or incapacity of key staff, especially in smaller regional offices, increases the risk of destabilising regional offices and teams. This risk increased over the year as several significant changes occurred over a short period of time including 3 changes in the Senior Leadership Team in the International Office, and 2 Regional Directors departing, one was replaced by two Co-Directors which was a first for the organisation and the other is pending recruitment. We also lost several middle managers or staff with long tenure and are currently looking to recruit leaders for 2 of our strategic areas. We have been reviewing notice periods in consultation with staff and have enhanced our wellbeing measures to improve our staff retention. Moving into our office space at the start of the year has also facilitated better communication with staff and enhanced collaboration amongst teams.

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ARTICLE 19

Report of the trustees’ For the year ended 31 December 2023

1. We have a reputational risk should our external public facing messages, be miscommunicated, or misrepresented or considered out-of-line with public sentiment in an unforeseen way. In addition, poor application or integration of ARTICLE 19 Freedom of Expression policy positions can also undermine our reputation. Our key mitigation strategies have centered around improving our approvals process and best practices for external communication through training of senior and project managers to build their confidence. In addition, our Law and Policy and Communications teams work closely to review outputs, and we are reviewing the standardisation of key mandatory minimum global policies to ensure consistency across the organisation.

2. State authorities or other bodies affected by our work subject our staff or offices to harassment, intimidation, or legal action during travel or work, and pose risks to our registration. Our Security Management Group and Global Management Team continue to monitor and review potential crises and seek to improve our protocols and plans for response and mitigation. We have reviewed our security protocols for staff travelling in cases of harassment from hostile governments and during sensitive times such as elections. The processes and training for ensuring good editorial control of publicly released documents continue to be reviewed and improved. Where possible, cost-effective and available professional indemnity insurance coverage has been put in place to mitigate cost impacts.

Other risks regarded as important and therefore closely monitored, but with sufficient mitigation measures already being taken to manage the impact on ARTICLE 19’s operations and staff, include:

• Failure to deliver projects (including meeting donors’ compliance or reporting terms) leads to reputation damage and loss of funding.

• Loss of funds due to internal fraud, including by partners.

• IT failure or malicious cyber-attacks leads to loss of data, including confidential information, or systems failure.

• Lack of fully effective financial management systems leads to a core funding shortfall and ARTICLE 19 organisational sustainability issues.

• Physical and virtual risks to our staff arising from the politically sensitive nature of our work and that of our partners.

• Lack of effective business continuity planning impairs ARTICLE 19’s ability to operate.

• Rising complexity and compliance burden of operating in dispersed multiple countries results in failure to comply with UK & international tax and employment law, increasing costs & resource burden on HR

Fundraising policy

We are aware of our obligations under the Charities Act to report our fundraising policy. Our funding comes almost entirely from statutory funders, trusts and foundations, and companies. Since 2021, we have enabled individual supporters to donate to ARTICLE 19 through our website

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ARTICLE 19

Report of the trustees’

For the year ended 31 December 2023

and are guided by our Ethical standards policy which outlines three Ethical Standards governing how we seek and receive individual and corporate donations and funding.

These three standards are:

Ethical Standard 1: ARTICLE 19 will not accept funds (cash or in-kind) from corporations whose work or activities directly and actively undermine the achievement of our mission, i.e. to promote and defend freedom of expression and information globally.

Ethical Standard 2: ARTICLE 19 will not enter into a relationship with a corporation that poses a substantial risk to ARTICLE 19’s reputation which could lead to loss of support and credibility.

Ethical Standard 3: All cash and non-cash funds received from corporations will be disclosed in full and publicly acknowledged by ARTICLE 19 in keeping with our commitment to transparency and accountability.

We do not use professional fundraisers, and we received no complaints in the year. We are also considering registering with the Fundraising Regulator’s Code of Fundraising Practice

Structure, governance and management

Governance

ARTICLE 19 is a charitable company limited by guarantee (no 2097222). It was set up by a Memorandum of Association on 5 February 1987. ARTICLE 19 was registered as a charity on 7 January 1987 (registered charity number 327421).

Structure of the organisation

ARTICLE 19’s International Office (based in London):

• i) hosts ARTICLE 19 thematic teams (including digital, protection and media freedom)

• ii) hosts ARTICLE 19 international support teams (including Law and Policy; Communication and Campaigns; People and Culture; Projects, Finance and Operations) and the Executive Director;

• iii) hosts some of the Regional Team for Europe and Central Asia as it transitions from being based in the UK to being based in the Netherlands as part of Stichting ARTICLE 19;

• iv) directly manages the Regional Team for Southeast Asia; and

• v) provides financial, operational and fundraising support to Regional Offices in

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ARTICLE 19

Report of the trustees’

For the year ended 31 December 2023

Bangladesh, Brazil, Canada, Kenya, Mexico, Netherlands, the United States, Senegal, and Tunisia.

The Regional Offices are of two types:

• i) Subsidiaries: these parts of ARTICLE 19 have local governance boards and take independent management decisions from the International Office. They are treated as subsidiaries in the accounts. These include ARTICLE 19 Brazil and South America (ARTIGO 19 Brasil), ARTICLE 19 Mexico and Central America (ARTICULO 19 Campaña Global por la libertad de expression), ARTICLE 19 Eastern Africa (based in Kenya), and Stichting ARTICLE 19 (Netherlands).

• ii) Branches: these parts of ARTICLE 19 may have local advisory boards but do not take independe management decsisions from the International Office. These include ARTICLE 19 Bangladesh and South Asia, ARTICLE 19 Senegal and West Africa, ARTICLE 19 Middle East and North Africa, ARTICLE 19 Inc. (USA), and ARTICLE 19 Global Campaign on Freedom of Expression (Canada).

Affiliate Members are those regional offices that have a governance or advisory board from which they appoint a representative to the International General Assembly. Affiliates are ARTICLE 19 Brazil and South America (ARTIGO 19 Brasil), ARTICLE 19 Mexico and Central America (ARTICULO 19 Campaña Global por la libertad de expression), ARTICLE 19 Eastern Africa (based in Kenya), Stichting ARTICLE 19 (Netherlands) and ARTICLE 19 Middle East and North Africa.

The International General Assembly comprises the Trustees of the UK charity together with nominated representatives from the Affiliates.

Board of Trustees

ARTICLE 19 is governed by an International Board of Trustees (‘Directors’ under company law). The International Board of Trustees meets twice a year to provide strategic direction for the organisation, and to monitor the work of the Executive Director and management team.

Our Finance and General Purposes Committee (FGPC) is chaired by the Treasurer, Mark Salway, and is responsible for overseeing financial, audit, human resources, and operational matters, including risk management. The committee meets a minimum of four times a year, with additional meetings as required. The Governance Sub-Committee is chaired by the Vice Chair, Gayathry Venkiteswaran, and is charged with overseeing and measuring the overall effectiveness of the governance mechanisms of the organisation and recommending new Trustees for appointment to fill vacancies. The committee meets at least three times a year.

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ARTICLE 19

Report of the trustees’

For the year ended 31 December 2023

Three Trustees resigned in May 2023, December 2023 and May 2024, with an additional resignation due to retirement in September 2024. Three new Trustees were appointed in June and December 2023. Our Board, at the time of signing in 2024, consisted of:

• Robert Latham, lawyer specialising in media and intellectual property law (Chair)

• Mark Salway FCA (Treasurer), experienced financial consultant and lecturer at Bayes Business School

• Gayathry Venkiteswaran (Vice Chair), Associate Professor of Media & Law, University of Nottingham (Malaysia Branch)

• Nadezda Azhgikhina, journalist and human rights activist

• Prof. David Kaye, Professor of Law and Director of the International Justice Clinic at the University of California, Irvine

• Lucia Nader, political scientist

• Aparna Ravi, lawyer specialising in corporate finance and governance

• Lesley Swarbrick, writer and human resources (HR) expert (with special responsibility for HR on the Board)

• David Viney, digital technologist

• Javier Garza Ramos, journalist

• Dr. Rasha Abdulla, Professor of Journalism and Mass Communications at The American University in Cairo

Selection and appointment of Trustees

There is a documented and structured process for the appointment of new Trustees. Nominations and recommendations are first made by existing members and from open recruitment. Their CVs are then circulated to the Governance Sub-Committee of the Board, which arranges for potential candidates to be interviewed for their suitability. The Governance Committee then proposes selected candidates to the General Assembly, who in turn recommend them to the Trustees upon agreement. The Trustees will then vote to appoint a new Trustee. New Trustees are confirmed at the Annual General Meeting of ARTICLE 19.

Induction and training of Trustees

Newly appointed UK Trustees meet with the Chair, the Executive Director, and staff members as part of a documented and structured induction programme; and they receive key ARTICLE 19 organisational and programmatic documents. For non-UK-based Trustees, the induction programme process commences virtually and is completed in person at the time of the next Board meeting.

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ARTICLE 19

Report of the trustees’

For the year ended 31 December 2023

Setting remuneration of key management personnel

The FGPC sets the pay of the Executive Director and reviews this on a periodic basis, taking into account market conditions and pay in similar organisations. The pay of other key management personnel is determined by a salary scale that is updated annually in line with inflation and applied to all staff.

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ARTICLE 19

Administrative details

For the year ended 31 December 2023

Company 2097222 number Charity number 327421 Registered office and operational 72-82 Rosebery Avenue, London EC1R 4RW address

Trustees Trustees, who are also directors under company law, who served during the year and up to the date of this report were as follows:

Robert Latham Chair, from 31 December 2022 Mark Salway Treasurer, Chair of the Finance and General Purposes SubCommittee Gayathry Venkiteswaran Vice-Chair, Chair of the Governance Sub-Committee Nadezda Azhgikhina Resigned 8 December 2023 Javier Garza Ramos Appointed 23 June 2023 Abir Ghattas Resigned 8 May 2023 David Kaye Lucia Nader Charles Onyango-Obbo Resigned 10 September 2024 Aparna Ravi Lesley Swarbrick Barbara Trionfi Appointed 25 June 2023, Resigned 20 May 2024 Rasha Abdulla Appointed 8 Decmber 2023 David Viney

Committees and their members

Finance and General Purposes Sub-Committee

Mark Salway (Treasurer and Chair of sub-committee) Robert Latham Lesley Swarbrick David Viney

Governance Sub-Committee

Gayathry Venkiteswaran (Chair of sub-committee) Robert Latham

29

ARTICLE 19

Administrative details

For the year ended 31 December 2023

Lucia Nader Aparna Ravi

Secretary	Quinn McKew
Principal staff	Quinn McKew	Executive Director
	Barbora Bukovska	Senior Director for Law and Policy
	Amir Bayani	Director of Organisation Resilience
	David Diaz-Jogeix	Senior Director of Programmes
	Nicola Dodero	Director of Finance
	Maxine Harrington	Director of Human Resources (until January 2023)
	Mandi Lazenby	Director of People & Culture (from September 2023)
	Neil Smith	Chief Operating Officer (until August 2023)
	Sara Wilbourne	Senior Director of Communications & Campaigns
	Inger Wong	Director of Strategy and Impact (from September 2023)
	Marian Romero	Director of Business Development (from August 2024)

Bankers Barclays Bank PLC, London Solicitors Bates Wells 10 Queen Street Place London EC4R 1BE Auditor Sayer Vincent LLP Chartered accountants and registered auditors Invicta House 110 Golden Lane London EC1Y 0TG

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ARTICLE 19

Statement of Trustees’ responsabilities

For the year ended 31 December 2023

Statement of Trustees’ responsibilities

The Trustees (who are also directors of ARTICLE 19 for the purposes of company law) are responsible for preparing the report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the Trustees are required to:

• select suitable accounting policies and applied them consistently;

• observe the methods and principles in the Charities SORP;

• make judgements and estimates that are reasonable and prudent;

• state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.

The Trustees are responsible for keeping adequate accounting records that disclose, with reasonable accuracy at any time, the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the detection and prevention of fraud and other irregularities.

The Trustees of the company who held office at the date of the approval of the Financial Statements as set out above confirm, so far as they are aware, that:

• there is no relevant audit information of which the charitable company’s auditors are unaware; and

• they have taken all the steps that they ought to have taken as directors in order to make themselves aware of any relevant audit information and to establish that the company’s auditors are aware of that information.

The Trustees are responsible for the maintenance and integrity of the corporate and

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ARTICLE 19

Statement of Trustees’ responsabilities

For the year ended 31 December 2023

financial information included on the charitable company’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

The report of the Trustees has been prepared in accordance with the special provisions of Part VII of the Companies Act 2006 relating to small companies.

Auditors

Sayer Vincent LLP was re-appointed as the charitable company’s auditors during the year and has expressed its willingness to continue in that capacity.

We would like to thank everyone, and all organisations, who support our work – donors, staff and Trustees. Our work would not be possible without you.

The Trustees delegated approval of the report and financial statements to the Finance and General Purposes Committee. This report and the financial statements were approved by the Committee on 27[th] September 2024 and are signed on their behalf by:

Bob Latham (Chair)

Mark Salway (Treasurer)

32

ARTICLE 19

Independent auditor’s report

For the year ended 31 December 2023

Opinion

We have audited the financial statements of ARTICLE 19 (the ‘parent charitable company’) and its subsidiaries (the ‘group’) for the year ended 31 December 2023 which comprise the consolidated statement of financial activities, the group and parent charitable company balance sheets, the consolidated statement of cash flows and the notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 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:

• Give a true and fair view of the state of the group’s and of the parent charitable company’s affairs as at 31 December 2023 and of the group’s incoming resources and application of resources, including its income and expenditure, for the year then ended

• Have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice

• Have been prepared in accordance with the requirements of the Companies Act 2006 and the Charities Act 2011

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 group financial statements section of our report. We are independent of the group and parent charitable company 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.

33

ARTICLE 19

Independent auditor’s report

For the year ended 31 December 2023

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on ARTICLE 19's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other Information

The other information comprises the information included in the trustees’ annual report, including the strategic report other than the group financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the group 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 group financial statements or our knowledge obtained in the course of 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 group 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.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

• The information given in the trustees’ annual report, including the strategic

34

ARTICLE 19

Independent auditor’s report

For the year ended 31 December 2023

• report, for the financial year for which the financial statements are prepared is consistent with the financial statements

• The trustees’ annual report, including the strategic report, has been prepared in accordance with applicable legal requirements

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the group and the parent charitable company and their environment obtained in the course of the audit, we have not identified material misstatements in the trustees’ annual report, including the strategic report.

We have nothing to report in respect of the following matters in relation to which the

Companies Act 2006 and Charities Act 2011 requires us to report to you if, in our opinion:

• Adequate accounting records have not been kept by the parent charitable company, or returns adequate for our audit have not been received from branches not visited by us; or

• The parent charitable company financial statements are not in agreement with the accounting records and returns; or

• Certain disclosures of trustees’ remuneration specified by law are not made; or

• We have not received all the information and explanations we require for our audit.

Responsibilities of trustees

As explained more fully in the statement of trustees’ responsibilities set out in the trustees’ annual report, the trustees (who are also the directors of the parent charitable company for the purposes of company law) 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 group’s and the parent charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern

35

ARTICLE 19

Independent auditor’s report

For the year ended 31 December 2023

basis of accounting unless the trustees either intend to liquidate the group or the parent charitable company 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 auditor under the Companies Act 2006 and section 151 of the Charites Act 2011 and report in accordance with those Acts.

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.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud are set out below.

Capability of the audit in detecting irregularities

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, our procedures included the following:

• We enquired of management, which included obtaining and reviewing supporting documentation, concerning the group’s policies and procedures relating to:

• Identifying, evaluating, and complying with laws and regulations and whether they were aware of any instances of non-compliance;

• Detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected, or alleged fraud;

• The internal controls established to mitigate risks related to fraud or non-

36

ARTICLE 19

Independent auditor’s report

For the year ended 31 December 2023

compliance with laws and regulations.

• We inspected the minutes of meetings of those charged with governance.

• We obtained an understanding of the legal and regulatory framework that the group operates in, focusing on those laws and regulations that had a material effect on the financial statements or that had a fundamental effect on the operations of the group from our professional and sector experience.

• We communicated applicable laws and regulations throughout the audit team and remained alert to any indications of non-compliance throughout the audit.

• We reviewed any reports made to regulators.

• We reviewed the financial statement disclosures and tested these to supporting documentation to assess compliance with applicable laws and regulations.

• We performed analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud.

• In addressing the risk of fraud through management override of controls, we tested the appropriateness of journal entries and other adjustments, assessed whether the judgements made in making accounting estimates are indicative of a potential bias and tested significant transactions that are unusual or those outside the normal course of business.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

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

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ARTICLE 19

Independent auditor’s report

For the year ended 31 December 2023

Use of our report

This report is made solely to the charitable company's members as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006 and section 144 of the Charities Act 2011 and regulations made under section 154 of that Act. Our audit work has been undertaken so that we might state to the charitable company's members 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 charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Jonathan Orchard (Senior

statutory auditor) Date 31 October 2024

for and on behalf of Sayer Vincent LLP, Statutory Auditor Invicta House, 110 Golden Lane,

LONDON, EC1Y 0TG

Sayer Vincent LLP is eligible to act as auditor in terms of section 1212 of the Companies Act 2006

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ARTICLE 19

Consolidated Statement of Financial Activities (incorporating an income and expenditure account) For the year ended 31 December 2023

he year ended 31 December 2023
				2023			2022
		Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
	Note	£	£	£	£	£	£
Income from:
Donations and Legacies	2a	4,109,375	-	4,109,375	3,927,958	-	3,927,958
Charitable Activities	2b	-	-	-
Africa projects		-	501,530	501,530	-	429,036	429,036
Asia projects		-	2,110,721	2,110,721	-	1,317,890	1,317,890
Latin America projects		-	2,774,522	2,774,522	-	2,834,565	2,834,565
Law & Policy projects		-	181,498	181,498	-	222,188	222,188
Europe & Central Asia projects		-	2,463,410	2,463,410	-	1,512,553	1,512,553
Middle East & North Africa projects		-	1,205,409	1,205,409	-	1,298,755	1,298,755
Global thematic projects		-	4,099,267	4,099,267	-	3,689,745	3,689,745
Total Income		4,109,375	13,336,357	17,445,732	3,927,958	11,304,732	15,232,690
Expenditure on:
Cost of raising funds	3	240,146	4,202	244,348	217,788	-	217,788
Charitable Activities	3
Africa projects		506,283	393,284	899,567	565,826	557,049	1,122,875
Asia projects		237,328	2,037,375	2,274,703	227,860	1,560,357	1,788,217
Latin America projects		1,425,357	2,876,864	4,302,221	730,938	2,730,703	3,461,641
Law & Policy projects		492,275	403,473	895,748	308,244	301,194	609,438
Europe & Central Asia projects		203,228	2,109,591	2,312,819	308,854	1,504,859	1,813,713
Middle East & North Africa projects		267,717	1,222,579	1,490,296	147,008	1,115,427	1,262,435
Global thematic projects		989,593	3,335,425	4,325,018	1,066,494	3,477,920	4,544,414
Total Expenditure		4,361,927	12,382,793	16,744,720	3,573,012	11,247,509	14,820,521
Net Income for the year before transfers	4	(252,552)	953,564	701,012	354,946	57,223	412,169
Transfers between funds		511,555	(511,555)	-	-	-	-
Net income for the year after transfers		259,003	442,009	701,012	354,946	57,223	412,169
Reconciliation of Funds
Total funds brought forward		1,127,105	4,812,027	5,939,132	772,159	4,754,804	5,526,963
Total funds carried forward		1,386,108	5,254,036	6,640,144	1,127,105	4,812,027	5,939,132

All of the above results are derived from continuing activities.

There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in Note 21 to the financial statements.

39

Company no. 2097222

ARTICLE 19 Balance sheet For the year ended 31 December 2023

2023 2022 £ £ Note Fixed assets: Tangible assets 10 122,541 129,763 122,541 129,763 Current assets: Debtors 16 996,094 1,042,617 Cash at bank and in hand 6,870,414 6,276,061 7,866,508 7,318,678 Liabilities: Creditors: amounts falling due within one year 17 1,348,905 1,509,309 6,517,603 5,809,369 Net current assets 6,640,144 5,939,132 Total net assets Funds: Restricted income funds 21 5,254,036 4,812,027 Unrestricted income funds Designated funds 122,541 129,763 General funds 1,263,567 997,342 Total unrestricted funds 1,386,108 1,127,105 Total funds 6,640,144 5,939,132 The group	2023 2022 £ £ 82,321 94,738 82,321 94,738 1,044,732 959,841 3,610,211 3,679,647 4,654,943 4,639,488 1,028,395 1,198,710 3,626,548 3,440,778 3,708,869 3,535,516 2,565,089 2,451,202 82,321 94,738 1,061,459 989,576 1,143,780 1,084,314 3,708,869 3,535,516 The charity	2023 2022 £ £ 82,321 94,738 82,321 94,738 1,044,732 959,841 3,610,211 3,679,647 4,654,943 4,639,488 1,028,395 1,198,710 3,626,548 3,440,778 3,708,869 3,535,516 2,565,089 2,451,202 82,321 94,738 1,061,459 989,576 1,143,780 1,084,314 3,708,869 3,535,516 The charity
		94,738 959,841 3,679,647
		4,639,488 1,198,710
		3,440,778
		3,535,516
		2,451,202 94,738 989,576
		1,084,314
		3,535,516

The Trustees delegated approval of the report and financial statements to the Finance and General Purposes Committee. This report and the financial statements were approved by the Committee on 27th September 2024 and are signed on their behalf by:

Bob Latham (Chair)

Mark Salway (Treasurer)

40

ARTICLE 19 Statement of cash flows For the year ended 31 December 2023

CLE 19 ment of cash flows he year ended 31 December 2023
Note £ £ Cash flows from operating activities Net cash provided by operating activities 22 819,070 Cash flows from investing activities: Purchase of fixed assets 22,805 Net cash (used in) investing activities 22,805 Change in cash and cash equivalents in the year 796,265 Cash and cash equivalents at the beginning of the year 6,276,061 Change in cash and cash equivalents due to other movements 594,353 Cash and cash equivalents at the end of the year 23 6,870,414 2023	£ £ 307,462 83,645 83,645 223,817 5,631,958 644,103 6,276,061 2022
		223,817 5,631,958 644,103
		6,276,061

41

ARTICLE 19 Notes to the financial statements For the year ended 31 December 2023

1	Accounting policies
a)	Statutory information
	ARTICLE 19 is a charitable company limited by guarantee and is incorporated in the United Kingdom. The registered office address is 72-82 Rosebery Avenue, London,
	EC1R 4RW.
b)	Basis of preparation
	The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice (SORP) applicable to
	charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) - (Charities SORP FRS
	102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
	Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy or note.
	These financial statements consolidate the results of the charity and its wholly-owned subsidiaries ARTICLE 19 Brazil and South America (ARTIGO 19 Brasil), ARTICLE
	19 Mexico and Central America (ARTICULO 19, Campaña global por la libertad de expression), ARTICLE 19 Eastern Africa (based in Kenya) and ARTICLE 19 Netherlands
	(Stichting ARTICLE 19) on a line by line basis.
	The SORP 2015 stipulates that where overseas offices are legally registered in their country of operations as separate legal entities, this is an indication that they
	should be treated as subsidiaries for accounting purposes. However, having reviewed the governance and management procedures in place, oversight from ARTICLE
	19 in the UK is such that other overseas offices (USA, Tunisia, Bangladesh, Senegal and Canada) are in substance branches and so are included in the results and
	position of the charity.
c)	Public benefit entity
	The charitable company meets the definition of a public benefit entity under FRS 102.
d)	Going concern
	The trustees consider that there are no material uncertainties about the charitable company's ability to continue as a going concern.
	The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to
	the carrying amounts of assets and liabilities within the next reporting period.
e)	Income
	Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the income have been met, it is probable that the
	income will be received and that the amount can be measured reliably.
f)	Fund accounting
	Restricted funds are to be used for specific purposes as laid down by the donor. Income and expenditure that meets these criteria is charged to the fund. Unrestricted
	funds are donations and other incoming resources received or generated for the charitable purposes. Designated funds are unrestricted funds earmarked by the
	trustees for particular purposes.
g)	Expenditure and irrecoverable VAT
	Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the
	 Costs of raising funds relate to the costs incurred by the charitable company in inducing third parties to make voluntary contributions to it, as well as the
	cost of any activities with a fundraising purpose;
	 Expenditure on charitable activities includes the costs of training/workshops, grants to partners, events, campaigns and publications undertaken to further
	the purposes of the charity, and their associated support costs;
	 Other expenditure represents those items not falling into any other heading.
	Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
i)	Allocation of support costs
	Resources expended (note 3) are allocated to a particular activity where the cost relates directly to that project. The cost of overall direction and administration of
	each activity consists of salary and overhead costs for the central function. This is apportioned on the following basis which is an estimate based on staff time and the
	amount attributable to each activity.
	 Cost of raising funds 3%
	 Africa projects 7%
	 Asia projects 9%
	 Latin America projects 33%
	 Law & Policy 8%
	 7% Europe & Central Asia project
	 Middle East & North Africa projects 9%
	 Global projects 24%
j)	Operating leases
	Rental charges are charged on a straight-line basis over the term of the lease.
k)	Fixed assets
	Items of equipment are capitalised where the purchase price exceeds £500. Depreciation costs are allocated to activities on the basis of the use of the related assets
	in those activities. Assets are reviewed for impairment if circumstances indicate their carrying value may exceed their net realisable value and value in use.
	Where fixed assets have been revalued, any excess between the revalued amount and the historic cost of the asset will be shown as a revaluation reserve in the
	balance sheet.
	Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The depreciation rates in
	use are as follows:
	 Office equipment 4 years
	 Computer Equipment 3 years
	 Office fit out Duration of lease
l)	Grants to partners
	Grants payable are made to third parties in furtherance of the charity's objects. Single or multi-year grants are accounted for when either the recipient has a
	reasonable expectation that they will receive a grant and the trustees have agreed to pay the grant without condition, or the recipient has a reasonable expectation
	that they will receive a grant and that any condition attaching to the grant is outside of the control of the charity.
m)	Debtors
	Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any
	trade discounts due.
n)	Cash at bank and in hand
	Cash at bank and cash in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or
	opening of the deposit or similar account.
o)	Creditors and provisions
	Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a
	third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement
	amount after allowing for any trade discounts due.
p)	Financial instruments
	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 with the exception of bank loans, which are subsequently measured at amortised cost using
	the effective interest method.
q)	Pension Scheme
	ARTICLE 19 operates a group pension scheme with Scottish Widows that pays an employer contribution of 8% for its employees in the UK. From November 2016,
	ARTICLE 19 joined the auto-enrolment scheme with the same pension provider.
r)	Foreign exchange policy

ARTICLE 19 hold funds in the currency in which those funds will be transferred to its Regional Offices and to its partners. Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into Sterling at the average rate of exchange for the year. Exchange differences are taken into account in arriving at the net movement in funds for the year.

42

ARTICLE 19 Notes to the financial statements For the year ended 31 December 2023

2a Donations and legacies Institutional donors Norwegian Ministry of Foreign Affairs Swedish International Development Cooperation Agency Sub-total of Institutional donors Other income Wellspring Philanthropic Fund Ford Foundation MacArthur Foundation Open Society Foundation Other voluntary income Sub-total of Other donors Total	2023 Unrestricted Restricted Total £ £ £ 741,487 - 741,487 1,755,227 - 1,755,227 2,496,714 - 2,496,714 315,858 - 315,858 418,703 - 418,703 120,968 - 120,968 205,397 - 205,397 551,735 - 551,735 1,612,661 - 1,612,661 4,109,375 - 4,109,375	2022 Total £ 925,107 1,923,443
		2,848,550 366,204 490,734 - 123,177 99,293
		1,079,408
		3,927,958

All donations and legacies income received in 2023 and 2022 were unrestricted.

2b Income from charitable activates by donors Institutional donors Danish International Development Agency European Commission Global Affairs Canada Netherlands Ministry of Foreign Affairs UK Foreign, Commonwealth & Development Office US Agency for International Development US Department of State Other Institutional donors Sub-total of Institutional donors Trusts and Foundations Ford Foundation Hewlett Foundation Luminate Foundation MacArthur Foundation Open Society Foundation Other Trusts and Foundations Sub-total of Trust and Foundations Other donors Wellspring Philanthropic Fund European Partnership for Democracy Free Press Unlimited National Endowment for Democracy Stichting Hivos Other donors Sub-total of Other donors Total	2023 Unrestricted Restricted Total £ £ £ - - - - 414,002 414,002 - 190,700 190,700 - 46,811 46,811 - 1,413,520 1,413,520 - - - - 4,770,195 4,770,195 - 606,771 606,771 - 7,441,999 7,441,999 - 836,417 836,417 - 283,454 283,454 129,587 129,587 - 319 319 - 1,848,142 1,848,142 - 278,815 278,815 - 3,376,734 3,376,734 - 118,165 118,165 - 209,664 209,664 - 115,595 115,595 - 483,899 483,899 - 239,672 239,672 - 1,350,629 1,350,629 - 2,517,624 2,517,624 - 13,336,357 13,336,357	2022 Total £ - 314,430 62,475 84,877 1,654,070 503,013 3,591,839 508,376
		6,719,080 789,435 521,137 167,459 - 611,032 120,109
		2,209,172 199,386 12,487 - 527,467 402,947 1,234,193
		2,376,480
		11,304,732

All income from charitable activities received in 2023 and 2022 was restricted.

43

ARTICLE 19

Notes to the financial statements For the year ended 31 December 2023

3a Analysis of Expenditure (current year)

Staff costs (Note 5) Grants to partners (Note 7) Project expertise costs Training, events & workshops Media and publications Project travel costs Project support costs Governance costs Total Expenditure 2023 Support Governance Total expenditure 2023	Cost of raising funds Africa projects Asia projects Latin America projects Law & Policy projects Europe & Central Asia projects Middle East & North Africa projects Global projects Governance costs Head Office support costs 2023 Total 178,993 456,824 683,713 2,238,170 615,563 517,539 629,855 2,019,434 - 1,466,035 8,806,126 - 96,532 811,402 16,679 - 1,419,002 21,271 1,003,227 - - 3,368,113 - 35,625 244,953 106,081 5,500 3,010 271,049 108,014 - 14,375 788,607 - 84,786 188,205 9,277 9,069 14,703 145,849 126,786 - 12,364 591,039 - 631 11,622 29,325 18,398 7,363 45,319 131,487 - 383,424 627,569 4,571 42,285 73,575 352,632 31,557 100,475 107,515 226,576 - 97,775 1,036,961 487 26,687 27,537 784,759 8,298 76,385 55,231 29,212 - 389,624 1,398,220 - 2,308 3,375 11,332 - - 2,029 - 109,041 - 128,085 Charitable activities
	184,051 745,678 2,044,382 3,548,255 688,385 2,138,477 1,278,118 3,644,736 109,041 2,363,597 16,744,720
	57,638 147,103 220,164 720,717 198,218 166,654 202,821 650,282 - 2,363,597 - - 2,659 6,786 10,157 33,249 9,145 7,688 9,357 30,000 109,041 - - -
	244,348 899,567 2,274,703 4,302,221 895,748 2,312,819 1,490,296 4,325,018 - - 16,744,720

3b Analysis of Expenditure (previous year)

Staff costs (Note 5) Grants to partners (Note 7) Project expertise costs Training, events & workshops Media and publications Project travel costs Project support costs Governance costs Total Expenditure 2022 Support Governance Total expenditure 2022	Cost of raising funds Africa projects Asia projects Latin America projects Law & Policy projects Europe & Central Asia projects Middle East & North Africa projects Global projects Governance costs Head Office support costs 2021 Total 168,574 473,870 666,580 2,060,603 442,142 611,209 547,941 2,162,080 - 1,481,937 8,614,936 - 81,011 429,509 15,486 - 890,147 21,644 1,204,595 - 209 2,642,601 - 81,887 255,202 280,436 - 23,903 260,671 148,476 - 20,657 1,071,232 - 169,456 51,092 5,861 40 8,715 77,519 17,762 - 7,906 338,351 - 605 34,313 61,699 10,612 32,856 127,228 177,135 - 297,917 742,365 900 47,584 48,776 312,036 20,431 48,518 43,613 159,747 - 44,327 725,932 67 128,522 105,674 121,640 235 23,435 17,634 55,824 - 88,984 542,015 - 4,316 6,293 14,128 9,436 - 9,363 - 99,553 - 143,089 Charitable activities
	169,541 987,251 1,597,439 2,871,889 482,896 1,638,783 1,105,613 3,925,619 99,553 1,941,937 14,820,521
	45,894 129,010 181,475 560,993 120,371 166,400 149,175 588,619 - (1,941,937) - 2,353 6,614 9,303 28,759 6,171 8,530 7,647 30,176 (99,553) - -
	217,788 1,122,875 1,788,217 3,461,641 609,438 1,813,713 1,262,435 4,544,414 - - 14,820,521

44

ARTICLE 19 Notes to the financial statements For the year ended 31 December 2023

4 Net income for the year

This is stated after charging:

This is stated after charging:
	2023	2022
	£	£
Depreciation	27,590	25,142
Operating lease rentals:
Property	393,800	512,041
Equipment	-	-
Auditor's remuneration (excluding VAT):
Audit	36,000	36,716
Other services	34,758	35,946
Losses/(gains) on foreign exchange	204,349	(424,787)
Analysis of staff costs, trustee remuneration and expenses, and the cost of key managemenet pers
Staff costs were as follows:
	2023	2022
	£	£
Salaries and wages	2,448,728	2,596,236
Social security costs	284,079	314,796
UK Employer's contribution to defined contribution pension schem	193,814	202,508
Regional staff costs	3,528,538	3,258,943
Termination costs	-	28,548
Other staffing costs	2,350,967	2,213,905
	8,806,126	8,614,936
The following number of employees received employee benefits (excluding pension costs) during the year
	2023	2022
	No.	No.
£60,000 - £69,999	8	9
£70,000 - £79,999	6	7
£80,000 - £89,999	4	2
£90,000 - £99,999	2	1
£100,000 - £109,999	0	0
£110,000 - £119,999	0	0
£120,000 - £129,999	0	1
£130,000 - £139,999	1	0

• 5 Analysis of staff costs, trustee remuneration and expenses, and the cost of key managemenet personnel

The following number of employees received employee benefits (excluding pension costs) during the year between:

Included within Other staffing costs are fees payable to programme and non-programme consultants of £872,407 (2022: £876,130). Total employee benefits including pension contribution and employer's national insurance for key management personnel were £828,109 (2022: £798,761).

Redundancy and termination payments totalled £nil in 2023 (2022: £28,548).

The charity trustees were not paid nor received any other benefits from employment with the charity in the year (2022: £nil). No charity trustee received payment for professional or other services supplied to the charity (2022: £nil).

Trustees' expenses represents the reimbursement of travel and subsistence costs totalling £6,769 (2022: £3,690) relating to attendance at International Board meetings.

6 Staff numbers

The average number of employees (head count based on number of staff employed) during the year was:

Fundraising Africa projects Asia projects Latin America projects Law & Policy projects Europe & Central Asia projects Middle East & North Africa projects Global projects	2023 No. 3 23 35 64 10 10 16 16 177	2022 No. 3 25 28 67 10 10 15 25
		183

45

ARTICLE 19 Notes to the financial statements For the year ended 31 December 2023

7 Grants to partners

Grants to partners
ASEAN Parliamentarians for Human Rights Cambodian Center for Human Rights Derechos Digitales Free Press Unlimited Fundación Karisma Fundacion Universidad de Palermo International Centre for Not-for-Profit Law (INCL) International Commission of Jurists Internews Europe Modern Journalism Development Centre Open Net Rights for Justice Foundation Stichting Hivos Small grants Confidential partners	2023 £ 31,925 25,678 23,606 131,074 92,996 58,363 378,760 269,361 264,316 - 77,638 69,249 218,025 350,017 1,377,104 3,368,112	2022 £ - - - - 45,866 85,162 344,527 175,615 388,897 43,456 65,579 47,797 325,345 433,229 687,128
		2,642,601

Small grants include grants to partners below £25,000 in the year.

Confidential partners are organisations which need to remain anonymous due to the sensitive nature of their work.

8 Related party transactions

None.

9 Taxation

The charitable company is exempt from corporation tax as all its income is charitable and applied for charitable purposes.

10 Fixed assets

The group Tangible fixed assets Cost or valuation At the start of the year Additions in the period Revaluation of foreign currency asset At the end of the year Depreciation At the start of the year Charge for the period Revaluation of foreign currency asset At the end of the year Net book value at the end of the year Net book value at the start of the year The charity Tangible fixed assets Cost or valuation At the start of the year Additions in the period Revaluation of foreign currency asset At the end of the year Depreciation At the start of the year Charge for the period Revaluation of foreign currency asset At the end of the year Net book value at the end of the year Net book value at the start of the year	Computer equipment £ 177,126 20,631 (1,164) 196,593 148,987 8,875 (366) 157,496 39,097 28,139 140,601 4,677 (1,164)	Office equipment £ 154,456 2,174 (11,309) 145,321 113,053 6,037 (9,670) 109,420 35,901 41,403 55,050 128 (1,631)	Fixtures & Fittings £ 63,391 - - 63,391 3,170 12,678 - 15,848 47,543 60,221 63,391 - - 63,391 3,170 12,678 - 15,848 47,543 60,221	Total £ 394,973 22,805 (12,473)
				405,305
				265,210 27,590 (10,036)
				282,764
				122,541
				129,763
				259,042 4,805 (2,795)
	144,114	53,547		261,052
	116,856 1,174 (366)	44,278 1,817 (876)		164,304 15,669 (1,242)
	117,664	45,219		178,731
	26,450	8,328		82,321
	23,745	10,772		94,738

46

ARTICLE 19 Notes to the financial statements For the year ended 31 December 2023

11 Subsidiary undertaking -

ARTICLE 19 Mexico and Central America (Campaña Global por la libertad de expression)

Incoming resources Turnover Income from ARTICLE 19 Expenditure Total incoming resources for the year Funds held Total funds brought forward Total incoming resources for the year Total funds carried forward The aggregate of the assets, liabilities and reserves was: Assets Liabilities Funds	2023 £ 2,059,995 68,748 (2,193,059) (64,316) 2,279,649 (64,316) 2,215,333 2,334,996 (119,663) 2,215,333	2022 £ 2,241,333 - (1,623,030)
		618,303
		1,661,346 618,303
		2,279,649
		2,370,870 (91,221)
		2,279,649

Amounts owed from the parent undertaking are shown in note 15.

12 Subsidiary undertaking - ARTICLE 19 Brazil and South America (ARTIGO 19 Brasil)

sidiary undertaking - ICLE 19 Brazil and South America (ARTIGO 19 Brasil)
Incoming resources Turnover Income from ARTICLE 19 Expenditure Total incoming resources for the year Funds held Total funds brought forward Total incoming resources for the year Total funds carried forward The aggregate of the assets, liabilities and reserves was: Assets Liabilities Funds	2023 £ 961,949 104,117 (1,141,018) (74,952) 84,626 (74,952) 9,674 124,431 (114,754) 9,677	2022 £ 805,814 140,433 (1,308,877)
		(362,630)
		447,256 (362,630)
		84,626
		166,871 (82,242)
		84,629

Amounts owed from the parent undertaking are shown in note 15.

47

ARTICLE 19 Notes to the financial statements For the year ended 31 December 2023

13 Subsidiary undertaking - ARTICLE 19 Eastern Africa

sidiary undertaking - ICLE 19 Eastern Africa
Incoming resources Turnover Income from ARTICLE 19 Expenditure Total incoming resources for the year Funds held Total funds brought forward Total incoming resources for the year Total funds carried forward The aggregate of the assets, liabilities and reserves was: Assets Liabilities Funds	2023 £ 304,720 186,700 (508,697) (17,277) 39,336 (17,277) 22,059 123,405 (101,345) 22,060	Restated 2022 £ 368,674 220,929 (728,440)
		(138,837)
		178,173 (138,837)
		39,336
		176,472 (137,136)
		39,336

Amounts owed from the parent undertaking are shown in note 15.

14 Subsidiary undertaking - ARTICLE 19 Netherlands

Incoming resources Turnover Income from ARTICLE 19 Expenditure Total incoming resources for the year Funds held Total funds brought forward Total incoming resources for the year Total funds carried forward The aggregate of the assets, liabilities and reserves was: Assets Liabilities Funds	2023 £ 1,907,084 - (1,253,764) 653,320 30,887 653,320 684,207 886,140 (201,933) 684,207	2022 £ 540,641 - (619,508)
		(78,867)
		109,754 (78,867)
		30,887
		129,286 (98,400)
		30,886

Amounts owed from the parent undertaking are shown in note 15.

15 Parent charity

The parent charity's gross income ad the results for the year are disclosed as follows:

Gross income Result for the year	2023 £ 11,852,416 204,235	2022 £ 11,172,105 243,976

48

ARTICLE 19 Notes to the financial statements For the year ended 31 December 2023

ARTICLE 19

Notes to the financial statements For the year ended 31 December 2023

16 Debtors

Trade debtors Prepayments Accrued income Other debtors Intercompany 17 Creditors: amounts falling due within one year Trade creditors Taxation and social security Pension contributions due Deferred income Accruals Other creditors Intercompany 18 Deferred income Deferred income consists of a balanced owed from ARTICLE 19 Balance at the beginning of the year Income deferred in the year Amount released to income in the year Balance at the end of the year	2023 2022 £ £ 554,443 457,261 204,755 149,638 205,690 405,500 31,206 30,218 - - 996,094 1,042,617 2023 2022 £ £ 392,432 486,212 327,556 333,879 24,047 35,049 29,268 29,268 (45,749) 100,341 621,351 524,560 - - 1,348,905 1,509,309 Eastern Africa to ARTICLE 19 2023 2022 £ £ 29,268 29,268 - - - - 29,268 29,268 The group The group The group	2023 2022 £ £ 551,835 457,261 164,901 124,333 93,393 350,926 17,418 27,321 217,185 - 1,044,732 959,841 2023 2022 £ £ 307,742 484,791 260,716 264,255 22,022 31,370 29,268 29,268 (49,401) 83,761 458,048 382,656 - (77,391) 1,028,395 1,198,710 2023 2022 £ £ 29,268 29,268 - - - - 29,268 29,268 The charity The charity The charity	2023 2022 £ £ 551,835 457,261 164,901 124,333 93,393 350,926 17,418 27,321 217,185 - 1,044,732 959,841 2023 2022 £ £ 307,742 484,791 260,716 264,255 22,022 31,370 29,268 29,268 (49,401) 83,761 458,048 382,656 - (77,391) 1,028,395 1,198,710 2023 2022 £ £ 29,268 29,268 - - - - 29,268 29,268 The charity The charity The charity
			29,268

19 Pension scheme

The charity has a defined contribution pension scheme with Scottish Widows for UK employees.

The assets of the scheme are held separately from those of the charity in an independently administered fund with Scottish Widows. The pension costs represents contributions payable by the charity to the fund in the year and amounted to £193,814 (2022: £202,508) (see note 5). Contributions totalling £24,047 (2022: £22,218) were payable to the fund at the balance sheet date and are included in creditors (see note 17).

20a Analysis of group net assets between funds - current year

Fixed assets Net current assets Net assets at the end of the year 20b Analysis of group net assets between funds - prior year Fixed assets Net current assets Net assets at the end of the year	General unrestricted £ - 1,263,567 1,263,567 General unrestricted £ - 997,342 997,342	Designated £ 122,541 - 122,541 Designated £ 129,763 - 129,763	Restricted £ - 5,254,036 5,254,036 Restricted £ - 4,812,027 4,812,027	Total funds £ 122,541 6,517,603
				6,640,144
				Total funds £ 129,763 5,809,369
				5,939,132

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ARTICLE 19 Notes to the financial statements For the year ended 31 December 2023

21a Movement in group funds - current year

Restricted funds: Africa projects Asia projects Latin America projects Law & Policy projects Europe & Central Asia projects Middle East & North Africa projects Global Thematic projects Total restricted funds Unrestricted funds: Designated funds: fixed asset fund General funds Total unrestricted funds Total funds 21b Movement in group funds - prior year Restricted funds: Africa projects Asia projects Latin America projects Law & Policy projects Europe & Central Asia projects Middle East & North Africa projects Global Thematic projects Total restricted funds Unrestricted funds: Designated funds: fixed asset fund General funds Total unrestricted funds Total funds	At 1 January 2023 £ - (49,858) 284,301 2,236,653 (392,215) (38,389) 486,796 2,284,739 4,812,027 129,763 997,342 1,127,105 5,939,132 At 1 January 2022 £ 78,155 526,768 2,132,791 (313,209) (46,083) 303,468 2,072,914 4,754,804 66,758 705,401 772,159 5,526,963	Income & gains £ - 501,530 2,110,721 2,774,522 181,498 2,463,410 1,205,409 4,099,267 13,336,357 - 4,109,374 4,109,374 17,445,731 Income & gains £ 429,036 1,317,890 2,834,565 222,188 1,512,553 1,298,755 3,689,745 11,304,732 96,931 3,831,027 3,927,958 15,232,690	Expenditure & losses £ (4,202) (393,284) (2,037,375) (2,876,864) (403,473) (2,109,591) (1,222,579) (3,335,425) (12,382,793) (7,222) (4,354,704) (4,361,926) (16,744,719) Expenditure & losses £ (557,049) (1,560,357) (2,730,703) (301,194) (1,504,859) (1,115,427) (3,477,920) (11,247,509) (33,926) (3,539,086) (3,573,012) (14,820,521)	Transfers £ - - - (614,131) - - - 102,576 (511,555) - 511,555 511,555 - Transfers £ - - - - - - - - - - - -	At 31 December 2023 £ (4,202) 58,388 357,647 1,520,180 (614,190) 315,430 469,626 3,151,157
					5,254,036
					122,541 1,263,567
					1,386,108
					6,640,144
					At 31 December 2022 £ (49,858) 284,301 2,236,653 (392,215) (38,389) 486,796 2,284,739
					4,812,027
					129,763 997,342
					1,127,105
					5,939,132

Purpose of restricted funds

Represents funds received from donors relating to agreed projects. The funds will cover expenditure planned for the following financial year.

The split of the restricted funds represents the location where expenditure has taken place, but not necessarily which ARTICLE 19 entity signed the grant agreement.

The restricted balances which are in deficit in 2023 is due to spending on grants where the income is not due from the donor until 2023, and/or income recognised under Global Thematic projects while expenditure is incurred across different teams.

Purpose of designated funds

The designated fund is matched against the net book value of the fixed assets of the charity, which are not readily realisable.

22 Reconciliation of net income to net cash flow from operating activities

Net income for the reporting period (as per the statement of financial activities) Depreciation charges Foreign exchange (gains)/losses (Increase)/decrease in debtors Increase/(decrease) in creditors Net cash provided by operating activities ysis of group cash and cash equivalents Cash in hand Cash at bank Total cash and cash equivalents	2023 £ 701,012 27,590 204,349 46,523 (160,404) 819,070 At 1 January 2023 £ 568 6,275,491 6,276,059	2022 £ 412,169 25,142 (424,787) 243,659 51,279 307,462 Other At 31 December Cash flows changes 2023 £ £ £ 2,745 - 3,313 591,612 - 6,867,103 594,357 - 6,870,416

23 Analysis of group cash and cash equivalents

50

ARTICLE 19 Notes to the financial statements For the year ended 31 December 2023

24 Operating lease commitments

The charity's total future minimum lease payments under non-cancellable operating leases are as follows for each of the following periods:

Less than one year One to five years	2023 2022 £ £ 133,394 136,226 260,406 375,815 393,800 512,041 Property	2023 2022 £ £ - - - - - - Equipment

25 Legal status of the charity The charity is a company limited by guarantee and has no share capital. The liability of each member in the event of winding up is limited to £1. 26 Income from UK Foreign, Commonwealth & Development Office Income recognised 2023 Project name Project identifier Project code £ Protecting Rights, Openness and Transparency Enhancing Civic Transformation (PROTECT) GB-CHC- 1148404-GB- CHC-327421- DFID-PROTECT 06622 1,413,520 Protecting Independent Media for Effective Development (PRIMED) (Consortium led by BBC Media Action) GB-CHC-327421- 2019-6696- PRIMED 06696 - Supporting independent civil society and media to defend the fundamental freedoms of expression and assembly in Belarus 06746 - Speech is not a Crime 06768 - ECHMIL - Ensuring Communal Harmony through Media Information Literacy 06817 - 1,413,520

Cash received Income recognised Cash received 2023 2022 2022 £ £ £ 1,416,180 1,633,709 1,658,265 - - - - - - - - - - 20,361 - 1,416,180 1,654,070 1,658,265

51

ARTICLE 19 Notes to the financial statements For the year ended 31 December 2023

27 Income from Swedish International Development Cooperation Agency Income received 28 Income from The Norwegian Ministry of Foreign Affairs Income received 29 Post balance sheet events None	2023 Total SEK 24,000,000 24,000,000 2023 Total NOK 10,000,000 10,000,000	2023 Total £ 1,755,227 1,755,227 2023 Total £ 741,487 741,487	2022 Total SEK 24,000,000 24,000,000 2022 Total NOK 11,000,000 11,000,000	2022 Total £ 1,923,443
				1,923,443
				2022 Total £ 925,107
				925,107

52