REGISTERED COMPANY NUMBER: 02488240 (England and WAles)
REGISTERED CHARITY NUMBER.. 803235
COMMONWEALTH HUiIIAN RIGHTS INITIATIVE
UNAUDITED FJNANCIAL STATEMEIYTS
FOR THE YEAR ENDED 31 MARCH 2024
Berringers LLP
Lygon House
50 London Rood
Bromley
Kent
BRI 3RA

COMMONWEALTH HUM￿￿ RIGHTS tNITIATIVE
CONTENTS OF THE FINANCIAL STATEMENTS
for the year ended 31 M&r¢h 2024
Pagè
Report nf the trnstees
Independent examiner's report
Statement of fln2ncial activltles
Balance sheet
Notes to the financlal statements
10 to 15
Detailed statement or rinaneial actlvltle$
16

COMMONWEALTH HUMAN RIGHTS INITIATIVE
REPORT OF THE TRUSTEES
for the year ended 31 March 2024
The trnstees who arc also directois of the charity for the pury)oses of the Companies Aci 2006, present their report with
the financial statements of ihe charity for the year ei)dcd 31 March 2024. The trustees have adopted the provisions of
Accounting and Reporting by Charities: Sialernent of Recommended Practice applicable lo charities preparing their
accounts in 3ccordanct witli the Financial Reporting Standard applicable in the UK and R¢piiblic of Ireland (FRS 102)
(effective l January 2019).
OBJECTIVES AND ACTIVITIES
Objectlves and aims
The Commoiiwealih Hum￿1 Rights Initiative (CHRI) is an independent, intemalioiial non-gov¢rnmei)tal organisation
working for Ihc practical rcalisation of human rigllts Ihr()UEI)out the Commonwealtli. CHRI'S research. advocacy.
capacity building. and mobilisalion efforts aim lo raise awareness of and demand accountability for human n￿lIS
viol<ilions, push for policy refornis and evidcnccd_based inlervenlions, and empowcr communities by aTnplifying the
voice5 of those who are n￿rginalISed.
CHRI has offices in London, UK. Accr4 Ghana. and N¢w Dclhi, India. CHRI focuses on issues relating to
accountability and participation in goveniance, including access to justice and access to information. freedoin of
expression. media freedoms. as well as building the capaLlty of civil society to ￿CeSS and engagc with LfN huinan ri8h15
mechaiiism8. The CHRI UK office also leads on the organisation's work on contemporary fonns of slavery and human
Irafficking through rcsearch, capacity building. and grassroots n)obilisalion. CHRI UK tounded and is sccrelarial lo Ihc
Commonwealth 8.7 N¢tWOTk - a global network of107 frontline civil society organisations workinb7 together to cradicate
ontemporary fomis of slavery and human tratTicking.
As the premier body promoting human rights in the Commonwcalth, CHIU promotes awareness of and adherence to the
Commonwealih Charter and the Harare Declaration, in alignment with the Universal Declaration of Human Rights and
other inlemati01181 human righis standards, as well as domestic laws supporting human rtshts in Cornmonwcalth member
stales.
Below ar¢ highlights of significant activities of CHRI UK.
Slgnllleant aetlvities
mmonwealih H ads of G
rnmenl M lin
CH
A major focal poini of the year was CHRI'S preparation for and advocacy around thc Comrnonwcallh Heads of
Govemment Meeting {CHOGMI, scheduled for Ihe week of 21 October 2024 in Apia, Samoa. Planning for activities in
thc lead-up lo aiid during CHOGM weck began carly, aiming to ensure a strong presence and engagenient while
spotligl)ling shrinking civic space, freedom of expression and media freedom. the impact of climat¢ change on modeTn
slavery, and the rights of marginali5ed communities. keepiiig human rights central to the Coniznonwealth's ¥4geiida,
Human Ri
hts in the Commonweal
Promotin
CHRI UK cngages and partners with Coinmonw¢alth slatcs, institutions. and other accredited organisalions lo protect
and promote human rights within the Commonwealth.
CHRI UK Continues lo ¢onttibute to current Ilebates on critical issues of the Commonwealth. participating and speakii]g
at various Commonwvallh evenls. including the Commonwealth Foundation's Roundtable on Gender, clirnate change
and health: How can we do better for women and girls? (August 2023). the 10th Commonwealth Youth MinisteTS
Mccting (Sept 2023), and the Cornmorfrwealth Secretariat SeLretary General'5 Dialogue with Accrcdiled Organisalions
(October 2023)
Freedom of Ex
ression and Media Freedom
Together with the Commonwealth Journalists Association {CJA), Comtnonw¢allb L&wyers Association (CLA), Ihe
Institute for Commonwealth Studies (ICWS). the Intemalional Commission of Jurists, the High Level Panel on Freedom
of Expression, and other partners. CHRI UK explored ways lo promote freedom of expTcssion and Inedia freedoin. This
included advocating for the adoption of the Principles of Freedom of Expression and th¢ Role of Ilie Media in Good
Gov¢rnanLe by Commonwcalth states at CHOGM 2024, and rcsearch and publication of a Lomprehensive report on
legal ￿strictE0n5 on freedoni of cxpres8ion across the Commonwealth.
Pa£¢ I

COMMONWEALTH HUMAN RIGHTS INITIATIVE
REPORT OF THE TRUSTEES
for the year ended 31 L¥qgrch 2024
OBJECTIVES AND ACTIVITIES
Slgnlfleant xctivities continued...
onwealth 8.7 Network
CHRI UK coiilinues in the role of Secretariat to support Ilic Commonwealih 8.7 Network - a network of 107 froiiiline
Civil soctety organisations <1nd individuals across all regions (hat share a common vision to eradicate contemporary
romis of slavery, forced labour and human trarricking.
The Commonwealth 8.7 Network website (https'.Ihvww.eommonwealih-87.OTgn was updated to include advocacy
statements and submissions released by ihe 8.7 Netsvork, blogs detailing ihe work of Network members, and relevant
Yesour¢¢5 and publications.
During this period. four issucs of The 11.7 Quarterly e-newsletter were published, highlighting the work of members
aeross all region5 tackling issues of conteinporary fonns of slavery aiid human trafficking, sharing resource5, and
lu'ghlighiiiig upcoming events and opportuiiilies. This i)owsl¢tter is disscniinated lo both NLtwork members and extcrnal
stsk¢holders.
CHRI UK organised <ind lield public webinars aimed 10 share good prdcticc &nd stimuliile debate witli a wide TanEe of
stakeholders on Ihetnatic issues such as: disability and modern slavery and wornen'5 ernpowernient through skills
developmcnt and vocational training.
CHRI UK held two Regional Advocacy and Networking Meetings for 8,7 Network members.. a hybrid meeting in Ghana
ror Africa and a virtual meeting for Asia members. The Ineclings fostered an exchange of good practice and lessons
learncd, collaboration. and iiispired joint advocacy among Nctwork membcr5, while identifyin8 opporlunilies and
defining a roadmap lo combai contei)Iporary forn15 of slavcry in bolh regions.
Mcinbership lo the Commonwealih 8.7 Network grew by 23.360/0 in this pcriod. as CHRI UK focused on oulrcach.
inviting organisations across Ilie Commonwealth to join and engage in Commonwealih 8.7 Network aciivilies, as well as
fa¢ililaling collLctive advocacy al both inieTnational and nalional levels, ainplifying the priorities of 8.7 Network
tnembers with UN human rigllts mechanisms, and with Commonwealtli t￿eMber slaies.
The 8.7 Nettvork is driven by its membcrs. particularly through four aciive operational working group5 compri8cd of
niembers from all regions. These groups focus on implLmcnting the 8.7 Network strale¥ry in areas such ￿ membership
engagement and growth, communications and capacity building, advocacy, and parIne￿biPs and business dcvelopmeni.
CHRI organised the third Annual Gencral Meeting (AGM) of the 8.7 Network on 6 0kn'tobeT 2023, bringing together
members from all five regions - Africa, Asia. Europe, Latin America and ihe Caribbcan. and the Pacific 10 reflect,
d¢bal¢, share, learn, and identify strategies lo stretigthen the Nclwork and cnhance efforts to achieve SDG Target 8.7.
International Advocac
CHRI UK continues its international advocacy work, engaging with Cornmonwelllh institutions and UN human rights
meLhani8ms_ Tliis includes engagcment at UN Hunian Rights Council (HRC) sc55ions. as well as Lngagem¢ni with
Universal Periodic Review {UPR) proces5e5. and with relevant Speeial Procedures. CHRI UK also engages in awareness
rdising and advo¢acy at the national level, bringing Commonwealth govemmenls and officials into the conversation at
High Level Dialogues.
Submissions and Ststeinenls
S¢lecled submi.4sions dnd stalemenls in iliis period..
In Apiil 2023, CHRI IoEethcr with Commonwealth 8.7 Network membeÈ3 Fifty-Eight UK and Ululu Canada made
inputs to the sp￿la1 Rapporteiifs report on thc rol¢ of ieLhnology in faLililaling and preventing Lontempordry forJns of
slovery. This report was presented at Ihe UN Hurnan Rights Council in Sepleniber 2023.
On 28 April 2023. CHRI issued a state]Trent to mark ihe World Day for Healih and Safely al Work. CHIU c&lled on
leaders of Commonwealth states to priorilise M'orkplace safety alld health for vulnerable workers, including persotjs with
disabilities, who are at risk of forced labour and human IraifiLking.
Page 2

COMMONWEALTH HULW RIGHTS INITIATIVE
REPORT OF THE TRUSTEES
for the vear ended 31 March 2024
OBJECTIVES AND ACTIVITIES
Slgnificant aetivirfes continued...
On 3 May 2023 CIIRI issued a statement to mark the World Press Freedom Day. urging Commonwealth leaders to ts￿e
decisive action to guarantee th¢ safety of journalists.
On 12 June 2023 to mark the World Day Against Child Labour, CHIU is5u¢d a statemcnt calling upon leaders ot"
Commonwealth nations to prioritise the eradication of child labour and lionour cominitmenls in ihc Kigali Declaration
on Child Care and Protection Reform.
In March 2024, CHRI iogether with Cominonwealth 8.7 Network members, It's a Penalty. and Horne4 of Hope,
rcgponded to the Lall for inpuLs from the OHCHR lo infomi its report on the impacl of climate change on the realisation
of the equal enjoyment of the right to education by every girl.
CHRI also contributed to a spccial issue of The Parliainenlarian. Ihc journal of the Conimonwealtli Parliamentary
Association, in recognition of the Ioih anniversary of thc Commonwcalth Charter. An article entitled Living up to the
Charter? A human rights perspective provided CHRI'S view of the Commonwealih Charter after 10 years and how
Parlianients and Parliamentarians can upliold ils values and principl¢s, particularly in relation to human rights.
h Level Politic
IFO
CHRI UK continued to play a major role in the NGO Major Group ttnd the Regional Civil Society EnE8gement
Mechanism {RCEM) for Europe. CHIU participaled in meetings of the NGO Major Group and RCEM which wcre held
io plan alld prcpare for CSOS participation and contributions &t Ihe High-Level Political Forum (HLPF) in July 2023. As
part of the engagemciil with rhe NGO fvlajor Group. CHR[ led Ihe coordinalion of th¢ Voluniary Natioiial Review Task
Groups for Tanzania and Zambia. CHRI supported the drdfting of Civil society slaternenls dclivcred al the HLPF for the
two countries as well as Ihe selection of speakers to deliver the statement in person al the HLPF In New York on behalf
of CSOS. CHRI also cnsured tlie involvernenl of 8.7 Network meinbers in Tanzania in thc VNR processes and as part of
tlie VNR Task Group.
CHRI UK continued to ¢ollaborale with other UK-based anli-slavcry organisalions on the IJK'S Illegal IrnTnigration Bill,
contributed to the Commoiiweultli Children's Interest Group {CornCIG), and engaged with Ihc Indcpcndent Forum for
Commonwealth Orgunisalions (IFCOI.
CHRI UK is a illembcr of the UK Modern Slavery Strategy und Implemenlalion Group (MSSIG) whiLh meets regularly
lo support the implem¢ntation of, and provide advice on, the UK govemment's n)odern slavery strdiegy. The Cur￿n¢
focus of this group is a review of Ihe UK'S Modern Slavery Act. These consultations are led by the UK'S Home Office
and FCDO.
Buildin
CHRI partnered with The Freed(Jm Fund to implcmcnt the We Speak for Us" initiative, an international advocacy
trdining program for grassrools anli-slavery NGOS. Through a participatory. learncr-centred approach, participants
increased their knowledge of UN hun￿￿ rights mechanisms, and strengthened their skills to conduct more effective
advocacy ai an international level, particularly through engagement willi UN human rights mechanisms. Each trainin£
included a series of five to six workshops held over a three-week period. The traiiiing for Ethiopian parniers was
completed in Aprillmay 2023. with the training for Bra7ilian partners completed in Scptemberloclober 2023.
CHRI Human Ri his U
date
CHRI UK continues to produce the Commonwealih Human Rights Update on a wcckly basis, dissemiT)ating news
Telated to human rights aeross tlie Commonwealth to over 650 subscribers.
Page 3

COMMONWEALTH HUMAN IUGHTS INITIATIVE
REPORT OF THE TRUSTEES
for the year ended 31 M*rch 2024
0￿ECTIVEs AND ACTIVITIES
P￿blIC beneflt
The In151ees have had rcgard to Charity Coinmis5ion guidance on public bcncfit and Lonsider Ihal Ihc objeclives, aims
aJ)d achievements of the chariry described ia th¢ report enable it to meet its duty 10 the Charity Coillniission as per
section 17 of the CharÈties Act 2011. and to the bencfit of the public.
FINANCIAL REVIEW
Financial Review
General unrestrlc￿d funds of £nil (2023: £6,557) are held al the year cnd.
Therc arc £8,474 (2023= £66,649) of restrictcd ftinds at the year cnd.
RL'sITiLlcd funds are madc up of Minderoo Founijation £5,978 (2023.. £43,422) and Commonwealth Parliamentary
Associalion £2,496 12023: £nill. The following funds were all fully spent duTing the ycar and had balaTtces of; Natioi)al
Endowment for Demwracy £nil {2023'. £14,866) and Frcedom Fund £iiil12023.' £8,361)
The FOSI ￿nd is to cover general operations. including human Tesources and facl-finding initiatives to support the
r¢alisalion of human rights in ihc Coinmonwcalth.
Thc Minderuo Foundation grant supports i'esearch, advocacy and capaciry building on contcmporaiy fonns of slav¢ry.
fO￿¢d labour and lium&n trafficking, and includes support to thc Commonwealth 8.7 Netwo￿.
The CDFATD fund is aimed lo ensu￿ the practical realisation of Ihe rights of wonien prisoners in Iliree Indian slates,
Ihrough policy engagement wilh prison departments and legAI service authoritie8.
The T.U.U.T Charltable Trust fund supporLS research and communicaiions relating to the programme on the eradication
ofconlemporary fonns of slavery.
The MAC fund supports rhe project 'Str¢ngthening the Implementation and Use of Right to Information Laws lo Tackle
Contemporary Fornis of Slavery and Human Tr&￿ilkIng,.
The National Endowinenl for Democracy fund supports a projecl which enbiages und equips thc rnedia and civil society
actors to tackle misinfonnation and disinfonnalion in news reporting atid rese4￿h.
The Fre¥dom Fund supports capacity building trnining on advocacy and engaging witli the UN human rights mechanisms
for frontline anti-slav¢ry NGOS.
The Commonwealth Parliamentary Association sUPPOrts the development of an online course on hunian righty for the
CPA Parliainentary Academy.
The Charily's incoming resuurces ainounled lo £87,220 {2023.' £230,287). Oulgoiiig expcndilure on charilablc acliviLies
(excluding support costs) during the year was £147,96312023.' £263,314).
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by ils governing documeni, and conslitules a limited company. limited by guarantee. as defined
by the Companics Act 2006.
REFEREIYCE AND ADMINISTRATIVE DETAILS
Reglstered Comp*ny number
02488240 {England and Wales)
Registered Charity nujnber
803235
Payc 4

COMMONWEALTH HUMAN RIGHTS INITIATIVE
REPORT OF THE TRUSTEES
ror tho year ended 31 Mareh 2024
Registered o￿l£e
RooTn219
Senate House
Malet Place
London
WCIE7HU
Trustees
Mr P Barua
Fornier Director. Paymek Con&uliing Ltd
(appointed I September
2017)
{appoinled 30 April 2019)
Mr O D Tudor
Deputy Gencral Secretsry. Inlerniltional Trade Union
Confederation (ITUC}
Senior Global Practice Specialist IGovcrnance), DAI
DiTector, Portfolio Value Creaiion AgDevCO Liniited
MSEFMKC
M5 H J RalLliffe
(Treasurer iinlil 6
Sepiember 2023)
Ms K West
M5 C V Francis
Mr S Tripathi
(resigned 13 March 2024)
(appointed 2 July 20201
Ind¢pcndent coiisultaiil
Attorney at Law, Barbados
Senior Advisor, Global 155ues, The Institute for
Human Righis and Business
Legal Counsel, Save the Children UK
Fornier Journalist and Diplomatic Consultsnt
(r¢signed 8 May 2024)
(appointed 30 April 2021)
(appointed 30 April 2021)
M J D Wcaver
M J G Robbins
(appoint¢d 30 April 2021)
(appointcd 18 November
2021)
(appointed 25 August 202.3)
Mr M Alafif (Treasurei,
from 6 September 2023)
Head of Finance, GKN Innovation Cenlrc
Independent Examiner
Berrin8crs LLP
Lygon House
SO London Road
Bromley
Kent
BRI 3RA
This report ha5 been prepared in accordance with the special pmvisions of Part 15 of thc Companic5 Act 2006 relating
to gmall companies,
23 December 2024
Approved by order ofihe board of trustees on ....................................
and signed on its behalf by..
M J G Robbins- Tiuslee
Page 5

INDEPENDENT EMMINER'S REPORT TO THE TRUSTEES OF
COMMONWEALTH HUMAN RIGHTS INITIA TIVE
Independent examiner's report to the trustees ofcommonwcalth Human Rights Initiative ('the Company,)
l T¢POrt to the charity truslccs on my examination of the acLounls of the Company for the year ended 31 March 2024.
Responsibilities and basis of report
As the charity's t￿sleeS of the Company {and also its directors for tl)e purposes of company law) you arc responsible for
the pr¢paralAon of the accounts in accoidance wilh the requirements of thc Companies Act 2006 ('the 2006 Act,).
Having satisfied myself that thc accounts of the Company are not ￿qUIred to be audited under Part l6 of tbe 2006 Act
and are eligible for independent examination, I report in respect of my exalninalion of your charity's accounts as carried
out under Section 145 of the Charities A¢t 2011 ('Ihe 2011 Act,). In carying out my exarninalion I have followed the
Dircclions given by the Charity Cornmi5sion under Section 145151 Ibl of the 201 l Act.
Independenl exgminer's statement
I have completed my exiltniriation. l Conf￿ that no n￿tterS have corne to my attention in connection with the
cxamination giving me cause to b¢lieve.'
accoiinting records were not kept in respecl of the Company as required by Section 386 of the 2006 Ath. or
the account5 do not accord M'ith Ihose records. or
the account5 do not comply with the accoiiiiling requir¢rneiils of Section 396 of the 2006 Act other than any
requireinent tlial the accounts give a irue and fair view which is not a matler considercd as part of an independent
examiiiaiion; or
the accounts hav¢ not bccn prepared in accordance with the melliods and principles of Ihe Stsiemcnt of
Recommended Practice for accounting and reporting by Charities (applicable lo charities preparing their accounts
in accordance with the Financial Reporting Standard applicable in the UK and Rcpublic of Ireland {FRS 102)).
I have no conccrns and have come across no other rnatters in connection with the examinalion to which attenlion Should
be drawn in this report in order lo ¢nable a proper undersianding ofthe accounts to b¢ reached.
Paul Allan Bsocsc FCA
The Instithte of Chartered Accounlanls in England and Wales
BerrinEers LLP
Lygon Huuse
50 London Road
BTomley
Kent
BRI 3RA
Date:..
Page 6

COMMONWEALTH HUMAN RIGHTS IIYITIATtVE
STATEMENT OF FIN'ANCIAL ACTIVITIES
ror the year ended 31 March 2024
2024
Total
funds
2023
Tolal
fimds
Unrestricted
fund
ReslriLied
funds
Noles
INCOME AND ENDOWMENTS FROM
Ch&rit4ble actlvltlcs
General
Minderoo Foundation
National Endown)ent lor Democracy
Freedom Fund
Cominonwealth Parliamentary Association
1,914
1,914
29,371
15,800
3A963
3,000
29J71
15000
36,963
3,000
138,577
67.552
23.966
Invest￿ent income
172
172
192
Total
2,086
85.1.14
87,220
230,287
EXPENDITURE ON
Charitable ActLVlties
General
Foundation Opcn Society Insti￿le
Minderoo Foundaiion
Dcp¢ittinLnt r)f Foreigm Affairs
The TUUT Charitablc Trust
The Margaret Anslee Cenire
Nolional Endowment for Democracy
Fr¢¢dom Fund
Commonweallh Parliamcntary As50cialion
8,643
8,643
2,337
27.945
112,344
.867
16.408
26,246
63,945
15,606
66,816
66016
30,66S
45a24
504
30.665
4SJ24
504
Total
8,643
143J09
151,952
266,698
I ET INCOMEI(EXPENDITURE)
(6,557)
158,175)
(64,732)
36,411)
RECONCILIATION OF FUNDS
Total funds brought forward
6,557
66,649
73,206
109,617
TOTAL FU]YDS CARRIED FORWARD
8,474
8,474
73,206
The notes fom] part ot-thesc financial statements
Page 7

COMMONWEALTH HUM￿￿ RIGHTS INITIA TIVE
BALANCE SHEET
31 Mareh 2024
2024
Total
funds
2023
Total
funds
Unreslri¢ted
fund
Reslricied
funds
Notes
CURRENT ASSETS
Debtors
Cash at bank
35,828
100,585
36,828
11,140
47,968
36,828
11,140
47,968
136,413
CREDITORS
Amount5 falling duc within one year
(36J28)
(2.666)
(39A94)
(63.207)
NET CURRENT ASSETS
8,474
8,474
73.206
TOTAL ASSETS LESS CURRENT
LIABILITIES
8,474
8,474
73.206
NET ASSETS
8,474
8,474
73.206
FUNDS
Unrestricted funds
Restrieied funds:
Minderoo Foundation
National Endowment for Democracy
Freedom Fund
Commonwealth ParliamLnlary Association
6.557
5,978
43,422
14,866
8,361
2,496
8,474
66,649
TOTAL FUNDS
8A74
73,206
The charitable company is entitled to exemption from audit under Section 477 of the Cornpanies Act 2006 for the year
ended 31 Mar¢h 2024.
The ij)ernbers have not required the company lo obtain an audit of it.1 financial stralemenls for Ihc year end¢d
31 MaTch 2024 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledgc Iheir responsibilities for
(al
ensuring Ihftl thL charitable company kceps accounting records that comply wilh Sections 386 and 387 of the
Coinpanies Act 2006 aiid
preparing financial statements which give a t￿e and fair view of the slate of alfairs of th¢ charitable company as
at the end of euch financial year and of its surplus or deficit for each financial year in accordance wilh Ihe
requirements of Sections 394 und 395 and whi¢h otherwise comply with the requiirinenls of the Companies Act
2006 relating to financial statel￿entS, so far as applicable to the charitable company.
Ibl
The notes forni part of these financial statements
Page 8
continued...

COMMONWEALTH HUMAN RIGHTS INITIATIVE
BALAN'CE SHEET- Continued
31 March 2024
The￿ financial statements have been prepared in ac¢ordancc willi ihe pmvisions applicable io charitable conipanies
subject to the small companies reglme.
The financial statemeiits were approved by the Board of Trustees and auihorised for issue
23 Decemb¢i 2024
and wcre signed on ils behaifby-
on
M J G Robbins- Trnstee
The notes forni part of these financial statements
PaE¢ 9

COMMONWEALTH HUMAN RIGHTS INITIATIVE
NOTES TO THE FINM'CIAL STATEMEIYTS
for Ihe year onded 31 Mareh 2024
ACCOUNTING POLICIES
Basis of preparlng the finanelal stgtements
The financial slaletnents of the charitable company, wliich is a public bellefil cnlity undcr FRS 102, have been
prepared in accordance with the Chgrities SORP (FRS 102) 'Accounling and Reporttng by Charilieg.. Statement
of Recommended Practice applicable to charilics preparing their accounts in accordance with the Financial
Reponing Standard applicable in the UK and Republic of Ireland (FRS 1021 (effective l January 2019),,
Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of
Ireland, and the Conipanies Act 2006. The financial statements have been prepared uiider the historical cost
convention.
Income
All income is recognised in 11)e Staleinent of Financial Activities oilce the ¢hari¢y has entiilemenl lo the funds, il
is probable that the income will be r￿e1Ved and the ainount can be measured reliably.
Expenditure
Liabiliiies are recognised as expenditure as soon as there is (I legal or LonslructiVL' oblibFalion cominilliiig the
charity to that expenditure. il is probable that a transfer of economic benefits will be required in s¢ttlement and
the amount of the obligation can be nieasurcd reliably. Expenditure is accounted for on an accruals basis and has
been classified under headings that aggregate all cost related lo the category. Wl)ere costs caniiol be directly
attributed to particular hcadings they have been allocated lo aclivilic5 on a basis consisieni with the usc of
resources.
Taxatlon
Th¢ charity is exempt from corporation lax on ils charitable activities.
Fund a¢¢ountlng
Unreslricled ffijnds can be used in accordance with the charitable objectiv¢s al the discretion of the Iruslees.
Restricted funds can only be used foi. particular restricted purposes within rhe objects of the ch￿lty. Restrictions
arisc when specified by the donor or wl)en ￿ndS are rni9ed for particular restiicted purposes. Further explanalion
of the narui'e and PUTpose ol'each fvnd is included iii the noies 10 the finuncidl stalernenls.
Golng concern
The Iruslees have reasonable expecialion that Ihe charity has adequaie reSou￿eS Io Lonlinue for the foreseeable
fjjthre. The charity therefore continues lo adopt the going concem basis in preparing ils financial slateni¥nts.
IIYVESTMENT INCOME
2024
Total
funds
2023
Total
Unrestricted
funds
Restricted
nds
D¢posit account intCTest
172
172
192
Page 10
continued...

COMMONWEALTH HULW RIGHTS If41TIATIVE
NOTES TO THE FINANCIAL STATEMENTS- continued
for the year ended 31 Matth 2024
CHARITABLE ACTIVITIES COSTS
Direcl
Costs
Support
costs
Totals
General
Minderoo Foundation
National Endowmenl for Democracy
Freedom Fund
Commonwealth Parliamentary
Association
5,139
66,662
30,521
45,137
3,504
154
144
187
8,643
66,816
30,665
45,324
504
504
147,963
3,989
151,952
Analysis of dlrect costs
Con5ultan¢
Trdvcl
Ev¢nt5
Interns
IT & Comm.
Mindemo Foundalion
Notional Endowment for
Democra¢y
Freedom Pund
Comrnonwealth Parliamentary
Association
General
31.100
1.099
3.348
1,883
16,673
22,050
434
5,890
3,067
463
1.734
360
843
72,157
7,783
3,067
3,811
2,726
Finance
Policy,
research &
advocacy
Pro¥rumme
mgmt.
Project
cooi'dinaiion
operatio
ns
Total
Mtnderoo Foundation
National Endowmenl for
Democracy
Freedoni Fund
Comrnonwealth Parliamentary
Association
General
578
24,795
3589
270
66,662
9,263
9,198
1,833
3,839
2,318
30,521
45,137
30
504
5.139
1,177
1,025
608
43,256
10,942
3,613
147,963
Pagell
continued...

COIVllVJONWEALTH HUMANL RIGHTS INITIATIVE
NOTES TO THE FINANCIAL STATEMEIYTS- continued
ror the yeAr ended 3] March 2024
TRUSTEES, REMUNERATION AND BENEFITS
Tliere were no Itustees, reniuncration or bcnefits for the year ended 31 March 2024 Iior for Ihe year ended 31
March 2023.
Trustees, expense5
During the year, no trustces were reimbursed for cxpenses incurred (2023: one tn￿le¢ was reiTnbursed £2.792 for
expenses incurred).
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrcstrictcd
fijnd
Rcstricled
fvnds
Total
funds
INCOMF. AND ENDOWMENI TS FROM
Charitable activitles
Minderoo Foundation
National Endowment for Democracy
Freedom FL￿d
138,577
67.552
23,966
138,577
67,552
23,966
Inveslmeni incoinc
192
192
Total
192
230,095
230,287
EXPENDITIJRF. ON
Charliable activitles
General
Foundalioii Opcn Souiety Instiluie
Minderoo Foundaiion
Deputhnenl of Foreign Affairs
The TLfuT Charitable Trust
ThL Margaret Anstee Centre
Naiional Endowinent for Democracy
Freedom Fund
2,337
2,337
27,945
112,344
1.867
16,408
26,246
27,945
112.344
1,867
16,408
26.246
63.945
15,606
15,606
Total
2,337
264,361
266,698
NET INCOME1(EXPEND￿uREj
(2,145)
(34.266)
{36,411)
RECOLYCILIATION OF FUIYDS
Total fvnds brought fon¥ard
8,702
100.915
109.617
TOTAL FUNDS CARRI ED FORWARD
6,557
66.649
73,206
Page 12
continued...

COMMONWEALTH HUMAN RIGHTS INITIATIVE
NOTES TO THE FINANCIAL STATEMENTS- contlnued
ror tht year ended 31 Mareh 2024
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Prepaymenls and accrued income
35,828
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Other creditors
Accrued expenses
2&692
10,802
28,692
34.515
39894
63,207
Other creditors includes £28,692 (2023.. £28,692) owing lo Conunonwealth Human Rtghis Initiative India.
MOVEMENT IN FUNDS
Nel
movernenl
in funds
At
31.3.24
Al 1.4.23
Unrestrieted funds
General fund
6,557
(6,557)
Restrl¢ted fllnd$
Minderoo Foundation
Naiional Endowment for Democracy
Freedom Fund
Commonwealth Parliamentary Association
43,422
14,866
8J61
(37,444)
(14,866)
(8J61)
2,496
5,978
2.496
66,649
(58,175)
8,474
TOTAL FUNDS
73,206
(64,732)
&474
Nel moveinenl in fjjnds, included in the above are as follows:
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
2,086
(8,643)
(6A57)
RestrlLted funds
Mindemo foundation
National Endoii'ment for DemocTdCy
Freedom Fund
ComTnonwealtli Parliamentary A5SOClation
29,372
15,799
36,963
3,000
(66,816)
{30,665)
(45J24)
{504)
(37,444)
(14,866)
(8J61)
2,496
85.134
(143,309)
(58,175)
TOTAL FUNDS
87,220
(151,952)
(64,732)
Page 13
continued...

COMMONWEALTH HUM￿￿ RIGHTS INITIATIVE
NOTES TO THE FINANCIAL STATEMENTS - coutinued
for the yoar ended 31 Mar¢h 2024
MOVEMENT IN FUNDS- ¢ontinued
Comparative5 for movement in funds
Net
movement
in fvnds
At
31.3.23
Ai 1.4.22
Unr¢striettd funds
General fund
8,702
(2,145)
6,557
Re5trlcted funds
Foundation Opcn Society Insti￿1¢
Minderoo Foundation
Canada Departm¢nl of Foreign Affairs
The TUUT Charitable Trust
The Magaret An5tee Centre
Nalional Endowment for Democracy
Freedom Fund
27.945
17,190
1,867
16,408
26,246
11,259
(27.945)
26.232
(1.867)
(16,408)
(26,246)
3.607
1S,361
43,422
14.866
8,361
100,915
(34,2661
66,649
TOTAL FUNDS
109,6l7
(36,411)
73,206
Compardtive nel movemcnt in fijnds, included in the above arc as follows..
Incoming
resouices
Resources
expended
Movement
in fimds
Unrestricted funds
General fund
192
(2.337)
(2,145)
Restricted funds
Foundation Opeii Society Insliiule
Mindcroo Foundation
CaDada Departmenl of Foreign Affaits
The TUUT Charitable Trust
The Magarel Anstee Centre
National Endowment for Democracy
Freedom Fund
(27,945)
(112,344)
I 1.867)
(16,408)
(2C?,246)
(63,945)
(15,606)
(27,945)
26,232
(1,867)
{16,408)
(26.246)
3,607
8,361
138,576
67,552
23,967
230,095
1264,361)
(34,266)
TOTAL FUNDS
230,287
(266,698)
(36,411)
The restricted funds held as at 31 March 2024 will be expended on Charitable activities in fijture years.
Page 14
¢ontinued.-.

COI¥IMONWEALTH HUMLN IUGHTS INITIATIVE
NOTES TO THE FINANCIAL STATEMENTS- Continued
for the year ended 31 March 2024
RELATED PARTY DISCLOSURES
As at 31st March 2024. £28,692 was owing lo CHRI India (2023.. £28.692).
Page IS

COMMONWEALTH HUMAN RIGHTS INITIATIVE
DETAILED STATEMENT OF FINANCIAL ACTIVITIES
(or the year ended 31 March 2024
2024
Total
nds
2023
Total
fun(Ls
Unrestricted
nds
Restrtcted
fLinds
INCOME AND EIWOIVMENTS
Investment income
Deposit account interest
172
172
192
Charitable aetivities
Oiher income
Giants
1,914
1,914
85,134
85,134
230,095
1,914
85,134
87,048
230.095
TotAI in¢oming resources
2,086
85.134
87220
230,287
EXPENDITURE
Charitable Activrties
Consiiliancy
Travcl & Subsistence
Events
Interns
IT and communication
Policy, rescarch & advocacy
Programme management
Proje¢l coordination
Printing & promotion
Finance and operations
1,7J4
360
70,423
7,42.1
3,067
3BII
1,883
608
43,256
9,765
72,157
7,783
3,067
3,811
2,726
608
43,256
10,942
102,315
13,454
8,141
10,873
3.103
29,994
43,456
29,282
700
21.996
843
1,177
1,025
2,588
3,613
5,139
142,824
147,963
263,314
Support Costs
Flnance
Bank charges
264
485
749
1,131
Governlnce cost¥
Independent examination
3,240
3,240
2,253
Tolal rcsources expended
8,643
143J09
151,952
266,698
Nel (expenditure)lincome
(6,557)
1511.17S)
(64,732)
{36.411)
Tliis page does noi forni part of the statytory financial statements
Page 16