REGISTERED COMPANY NUMBER: 0248824D (England and Wales) REGISTF.RED CHARITY NUMBER: 80.1235 COMMUNWEALTH HUMAN RIGHTS INITIATIVE UNAUDI'I"LD blLNALYCIAL s"fATEMLIYTS FOR THE YEAR ENDED 31 MARCH 2025 BeiTinkyers LLP Lygon House 50 London Rodd Brornley BRI 3RA
COMMOF4WEALTH HUMAN RIGHTS INITIATIVE CONTENTS OF THE FINANCIAL STATEMENTS for the v¢thr end¢d 31 MarLh 2025 Page Report of the trustees Independent examiner's report Statement ol. linaneial k)Ctivities Balanee sheet Notes to the financial statements 9 to 14
COMMONWEALTH HUMAPI RIGHTS INITIATIVE {REGI.STERED NUMBER: 02488240) REPORT OF THE TRUSTEES for the year cndcd 31 MarLh 2025 Tlie trustees who are also directors ot the cliarity for th¢ purtK15es of the Companies Act 2006, present their report with the financial slaiemenls of ihe chariti. for the year ended 31 March 2025. The trustees have adopted ihe provisions of Accounilng and Reportjng by C,hdritlLS.' StatL'mLnl of RccoinrnundLd PrdLtiLL dppliLablL to Lhdritics prL'paring their ULLounl% in aLLordanLL Wlth thL' Finanoidl Reporting Standard applicable in the UK and Republic ofJreland (fRS 1021 (effective l January 2019). OBJECTIVES AND ACTIVITIES Objectives and aims ThL LoniinonivLalth Huniun Right4 IniliutiVL ICHRI) is inLILPLndLnL inlLrnutional non-govLrnmental organi%alion working for IhL practical realisation of. human rights throughout the Comnionwealth. CHRI'S work combiiies researcli, slralegic advocacy, capacity building. and grassrools mobiljsalion lo promote accounlabilily, slrengihen demoLralic governance, and ainplify ihe voices of those wlio arc marginali4cd or in vulncrdiblc 4iluations. C.HRl hms offiLLS in London {UK), AcLra ((Fhana), and NLW DLlhi (India). C".HRI foLIISLS on i8SULS relating to aLLounlabilitv and pariicipation in governance, including access to justice and access to infomiatioii, treedom of. expression and media freedom, and engagemeni with United Naiions liuman rights m¢Lhanistns. The CHRI UK orric¢ also leads the organisalion's work on contemporary form.% of %lavcry diid human tratficking tliroug7h rcseurch. ddi'oLacy. Lapdcily building. and %iipport t() civil %OLlCty detor% acro%% Ihc Commonwealth. CHRI UK serves as Secretariat 10 Ihe Cominoiiwealih 8.7 Network, a global network ot" trontline civil society orgFanisations and indiwidlials working LolleLlively lo eradicaie coniemporar> forms of slavery and hutnan Irarricking in supporl of Suslainable Dcvclopmeiil CJOÉil Trget 8.7. As a ILadii)g Livil Socik'ty ()rganisalion woi'king aLrosS thc C'oillnioiiwcalih, CHRI promolLs awarcncss of and adhcrincc to Ihc Commonwealili Charier and other foundatioiial Comnionwealih coiMmiiii)¢nts. in alibyiiiiieiii with tlie Universal De¢laratioii ot. Huniaii Righis and inlernalional human righls slandards. Signifjeant *ctivities Cominonwealih Heads ofGovernmenl Meeiin CHOGM 2024 A major focus of the reporling period was CHRI UK'S preparaiion for, and participation in. the Comn)onwealih Heads of Government McLling (CHOGNI), hLld in Apia, Samoa, in OLlobir 2024. Throughout IhL yLar, CHRI UK undLrtook suslainid advoLaLy lo insurL' tliat human rigyhts 1s.%ues remained central to Coiminonwealth deliberations, in¢ludingi shrinking¥ civic Space, treedom of expression aiid media free.dom, climale-relaled vulnerabilities, and contemporary foiThs of slavery. CHRI UK contributed 10 a nurnber of formal submissions to C.ominonwealih procesies, engaged in bilateral advocacy witl) Commonwealili slakcholdlrb, and played a leading rolL in organising and parlicipaling in sidL LVLnls across Ihc ConiinonwL'alih Peopl¢'%, Women's, Youth aiid Busine%8 Foruins, as well a5 a session orgianised by the Independenl Forum of Comnioiiwealth Organisaiions (IFCO} on shrinking civil sociely 5pa¢e across the Commonw¢allh. These aclivili¢s were undertaken iii close Lolldbordlion with Livil %oLicly PdnnLr% and othLr CommonwLalth ALLfL'dilLd Organi%atioii%. ProiMolin human ri his in the Commonwealih CHRI LIK c.onliniied io engage. with Cominonwealih insliliilions, Ac.c.redite.d nrganisaiions. 4lnd Meinber Siale.s lo proinole dLcountdbility. PdrtiLipation, dnd rc%pLLt tor human right%. Thi% inLludLd contributiDnts tu high-ILvel didlo¥uL%, poliLy di%Lub&ion%, and multi-slakeholder forums addres5in8 governance, gender equality, climate justice. and tlie protection ot. civic space. CIIRI UK continued IL% eng>ag¥eiMenl with (he Indepeiident Fnnim lor Comnionwealth Orgyani%ation% (JFCO). %upportinLi elYort4 10 slLCLigtlicii civil socicly pai'tjClP<ioii aiid paitiicrsliip wiiliiii tlic CoiiiLrJoiiw¢alth, aiid coiili"ibuliLig to dJ'5CUSSiOL15 on i'ciicwiiig tlic reldtionship bLtWLcn C'ommonwLalth institutions and Livil SOLiLty. PaEe I
COMMONWEALTH HUMAPI RIGHTS INITIATIVE {REGI.STERED NUMBER: 02488240) REPORT OF THE TRUSTEES for the year cndcd 31 MarLh 2025 OBJECTIVES AND ACTIVITIES Significant activities Continued... FrLLdom of LX rLS%ion dnd mLdia frLLdu Working in collaboration with partners inLluding the Commonwealth Journalists AssoLialion, the Coinmonwealih Lawyers As1%]atIOn, the I ligyh Level Legal Panel for Media Freedoni, and th¢ InternaTional Coinmi%%ioii ot. Juri%t%, CIIRI UK advanced it4 work on freedom of expression and tnedia freedoin across Ibe Coinmonwealih. During the reporting period, CHRI UK supported advocacy for the adoplion of the Principles on Freedom of Expression and the Role of ihe Media in Good Governance, which were adopied by Comtnonwealih leaders ai CHOGM 2024. In parallel, CHRI UK progkrc%%cd rcscarcli for a comprchcn4ivc rcport cxarnining Icgyai l aiid rcgTrulalnry rc%triction% oli frccdom of cxprc%sion acros4 C,omtnonwealih jurisdictions, addressing the increasing misuse of crin]inal and adminisirative laws lo restricl inedia freedoin and LiViL partlLIPalion. Cominonwealih 8.7 Network C HRI UK cotilinued to serve as Secretarial to the Commonwealtl) 8.7 Network, supporting its governance siruclures. metnber-driven working groups, and Lxpanding mLmbLfbhip. DLiring thL yLdr. Ihc Nctm'ork grLw lo 115 mLnibLr organisdtions and individuals aLroys all regvions of th¢ Commonwealth. CI IRI UK coordinutcd Ihc Nciwork'li ddvocacy. cominunicalion4, dnd capacily-building activilicti, including thc publiL'dtion of Thc 8.7 Quarierly iiewsleiier, organisaiion of Ihemaiic webinars and learning evenis, and facilitaiion of joini advocacy and submissions to UnitL.d Nations human rights IllCLhanisillS. In October 2024, CHRI UK supporled Ihe oi'ganisaiion of Ihe Nelwork's foiirih Annual General Meeiing, briNging iogelher members troni AfriLd, A%ia, Europc. IhL Curibbcun, dnd thc PuLifiL lo rcflcLI on progrcs%, %h¢irc goud prdLlicc, and %lrcii¥ihL'n LuIIcLtivc strategies to address contemporary forms of slavery and hunian trafficking. Inlernarional advo¢ac and ca acil buildin CHRI UK LunlinuLd il% intcriiutiunal advoLacy wurk Ihi-uiigh L iiyagLrncnt witli UnilLd Ndtioii% hLlllldn ri¥hts mcLhuni%m%, inLliiding Iheinatic consuliaiions. Special Procedures, and mulii-stakeholdei. processes addressing clinia¢e change, edii¢a¢ioi). labour rights. and traffiLking in Plrsons. Capacily-building inilialives during the reporting period inLluded advocacy training programmes aiined al slrengihening civil society LngdgiinLnt with inlLrnaliundl h11111dn riohts moLhuni.%lTJ.S, PJrtiLularly for youth ILddL'r%-as Parl of thL' ConiinuiiwLulih YL'dr ol. IhL Youih-and froi)tline organisations working on contemporary fornis of slavery and human trafficking. Public benefit The Irusiees liave had due regard lo the Chariiy Commission's guidance on public beneFIl. They Consider that the objectives, iILlivitLL%, aiid dLhiLVL111Lnt% dLSLribLd abovl havL furthLrLd IhL Lhdrity'% purposLS and prDvidLd publiL bLnLfit by promoting humdn righis, strengthening accounlabi11ty and parlicipalion in gov¢maiice, and 5upporling civil society aclors acr05s the conimolieaIt11 and LO enable il to meel ils dLily lo the Charily Commission as per seclion 17 of Ihe Charilies ALI 2011. PaEe 2
COMMONWEALTH HUMAPI RIGHTS INITIATIVE {REGI.STERED NUMBER: 02488240) REPORT OF THE TRUSTEES for the year cndcd 31 MarLh 2025 FINANCIAL REVIEW Fingncial Review General unrestricted funds of £41 (2024.. £nil) are held al Ihe }'ear end. There ale £8,691 {2024.. £8,474) ofrestricled funds at the year end. Restricted fund4 are made up ol. Minderoo Foundation £S,()66 (2024= £5,978}, the Philip Ileninan Tn]st £25 {2024= £nil) and C,on)monwealih Parliamentary Association £nil (2024.. £2,496}. The Charity's incoiming resources amounted to £ l 00.112 (2024.. £87.220). Outgoing expendiliire on charitable activities (excluding supporl Losls) during ihe year was £97,977 (2024.. £147,963). STRUCTURE, GOVERNANCE ALND MANAGEMENT C•OVL'rning doeument The ¥harity is controlled by its noveriiing docunienl. and constitutes a limited coinpany, limited by guaraiilee, a5 detined by the Companies Acl 2006. REFERENCE AIYD ADMINISTJiATIVE DETAILS Registered C()mp#ny number i?land and Wales) 02488240 (En. RekNistered Charlty number 803235 ReRi$tered office Roo]n219 Scntltc HoLI%C Malei Place London WCIE 7HU Tru¥tees Mr P B¢ifiLa Mr O D Tudor Fomer Director, Payirek Consul¢ing Lid DLPllty Gincral ScLrLlary, Inlcrnational Tradc Union Coiifederation IITUC) Direuior, Portfolio ValLie Crealion AgDevCO Limi(ed IiidLIILndLnt Lonsuliant Aitomey at Law, Barbados SLnior Advisor, Global Issucs, Thc Inslilulc for Human Ri&FhLs and Bu5ine5 Legal Coiinsel, Save Ihe Children UK ForinLr Jouniulist dnd DiplorndtiL C'on%ultant Head of fiiiance. GKN InnOallOn Celllre Senior Producer & PresenlerlAllorney-al-Law (appointed I September 2017) (appointcd 30 April 2019) Ms H J Ralcliffe M% K WL%t Ms C V Francis Mr S Tripaihi (appointed 2 July 2020) (rL%ignLd 8 Muy 20241 (appointed 30 April 2021) (appoinlcd 30 April 2021) M J D Weaver M J CJ Robbiii% Mr Alafif Ms D Jaukson Miller (appointed 30 Api'il 2021) (rL%ignLd l M4ly 20251 (resigned 31 May 2025) (appoiiiled 6 Augusl 2025) Independenl Eximiner BLTringLr% LLP Lygion House 50 London Road Bromley KcLIl BRI 3RA PaEe 3
COMMONWEALTH HUMAPI RIGHTS INITIATIVE {REGI.STERED NUMBER: 02488240) REPORT OF THE TRUSTEES for the year cndcd 31 MarLh 2025 This repori has been pi'epared in aLLordance wilh the speLial provisions of Pari 15 of the Companies Acl 2006 relaling io small oinpani¢,s. Approvcd by ordcr ot thL bourd of trustee% on 31 MarLh 20?6 and signLxI on its bh[f by.. O D Tudor- Trustee PaEe 4
ILNDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF COMMONWF.ALTH HUMAN RIGHTS INITIATtVF. Independent examinLr's rcport to thc trustecs of Commonwealth Human Rights InitiJtive {'thc Comp#ny') report to the charity trustees on my ¢xaillination of the accounts of the Company for the year ended .3 l March 2025. Re5ponsibilitie5 and basi5 of report As the chariij's triislees of ihe Company (and also ils directors for the purposes of company law) you are responsible for the prL'pdrutiun uf thL' dLcuunt% in aLLyirdancc with thL rLquircmuhllt% uf thL Companie4 ALt 2006 {'thc 2006 ALt'I. Having salisfi=d myself Ihal the accounls of the Company are nol required io be audiled under Pari l6 of the 2006 Acl and are eli&Tribl¢ t.or independeiil exatninatioii, I report in respect of my examination of your charity'4 accoiintS d4 Qdrried out under Section 145 of the Cl)arilies Act 2011 ('the 201 l Act,). In earrying out my examinalion I have followed the Directions given by the Charity Q'.oinmi5sion undLr SLLtion 145{51 (b) of thL 201 l Act. Independent examiner's stxtement havc complclcd my cxamiiialion. I contirni that no multcr% havc coinc to rny dttcntioii in bonncction with thc cxainin¢ltion gTriving7 Inc cause 10 belIee.. accounting records were not kept in respect ot. the Company as required by Section 386 01. the 2006 Act. or Ihe a¢¢ounls do nol a¢conl wilh Ihos¢ records,. or the uccoiint4 (lo nol Li)mply with Ihc (leLI)uiiling rcquircmcnt% of. Scction 396 of thc 20n6 Ail othcr th(In any rcquircmcnt tli&l rl)e accounts gike a rriie and fair view which is not a nialic'r considered ag part of an indL'pendent exaininaiion. or thL aCLounls havL not bcLn prLparcd in aLLordancc with IhL niLthods And principlLS of IhL StatLmLnt ()f RLcommLndLd Practice tor accounlingy and repoi1ing by charities (applicable to chariiies preparing their accounts in a¢¢ordan¢¢ wilh th¢ Financial Reporling Standard applicable in Ihe UK and Republic of irelaiid (FRS 102)). I have no concerns and have coine across no oiher rnaiiers in connection wilh Ihe examinaiion io which aiieniion should be drawn in this rLpon in ordL'r to Lnabl¥ a propL'r undL'rslanding of thc accounts to bl fLachL'd. Paul Allan Bsocsc FCA ThL InblitutL of ChortLfLd AcLounianls in England and Wales Berringers LLP Lygun HuusL' 50 Londoi) Road Broinlcy Kent BRI 3RA 31 March 2026 PaEe 5
COMMOF4WEALTH HUMAN RIGHTS INITIATIVE STATEMELNT OF FINANCIAL ACTIVITIES for the year cndcd 31 March 2025 2025 Total funds 2024 Total funds Unrestricted rund Re5tri¢led funds Nolc.% ILNCOME AIYD ELYDOWMENTS FROLWI Dundti0114 IL¥ULiL 4,000 4,000 Charitable activities (Jeneral MiiidLrou Founddlion National Endowment for Democracy Freedom Fuiid Cotnmonwealih Youth Comn)onwealih Parliamentary Association CoinmonwLulih FoLinddliun Pliilip Henrnan Trusi Commonwealtli Secretariat 1,914 29,371 15,800 36,963 72,000 72,000 5,000 2,000 9,001 5.000 3,007 2,000 9,001 5,000 3,007 3,000 Investin¢nt incom¢ Tolal 104 IUV 112 172 117,220 4,104 96,01111 EXPENDITURE OLN Charitable aLtivitie5 QrcnLral Minderoo Poundalion National Endowment for Dcmocracy Fi'eedom Fund Comnionwealih Youth Q'.oinmonwLdlih PdrliainLntary AssuLldtion C,onimonwealih Foundation Phil ip I lenillan Tru%1 Commonwealth Secrelarial Tolal 4,063 4.063 69,313 8,643 66,816 30,665 45,324 69,.113 5,000 4,496 9.000 4,975 3,007 s,000 4,496 9.000 4,975 .1.007 5U4 151952 NF.T INCOMF.I(F.XPFNDITURFI 41 217 258 (64,732) RECONCILIATIOIY OF FUliDS Total tunds brou&ylit torivard 8,474 8,474 73,20() TOT AL FUNDS CARRIED FORWARD 41 The notes fonn part of these finaneial s(atements PaEe 6
COMMONWEALTH HUMAPI RIGHTS INITIATIVE {REGI.STERED NUMBER: 02488240) BALANCE SHEET 31 Mxr¢h 21125 2025 Total funds 2024 Total funds Unrestricted rund Re5tri¢led funds Nolc.% CURREIYT ASSETS DLbiur Cash al bank 3,007 36,557 15,683 52,240 47,9611 CREDITORS AmoiiT)ts falling due withiT) one year (.36,516) {6,992} (43,508) (39,494) :.]" CURRb:N'l' ASSTr:I'S 41 8.474 'I'OI AI. ASs..s I,Tr:SS CURRb.N'l' LIABILITIES 41 8,691 A,732 8,474 NET ASSETS FUNDS Unrestricted funds RLstriLicd tunds.. Minderoo P'oundalion Co]nmoiiwcdlth Parliamcnldry A%.%ocititioii Philip Henman Trust 41 41 8,666 5,978 2,49() 8.474 TOTAL FUNDS The charitable companv is enliiled lo cxemplion from audil under Seclion 477 of Ihe Companies ALI 2006 for the year ended 31 March 2025. The members liave not required the company to obtain an audit ot. ils tinancial stateme111s tor the year ended 31 March 2025 in accordance wilh Seclioll 476 of Ihe Companies Act 2006. ThL Irusiecs acknowlcdgL thLir rcsponbibililiL5 fur (a) ensuring? that the charitable cornpany keeps accounting records that comply with Sections 38() and 387 ot the Companies Act 2006 and prcparing findnLial sl<ltcincnts wliich givc a Iruc 4ind fair vicw of Ihc %latc of ijffdifs Lif ihc L.h(Iritablc cotnpuny Ut Ihc cnd of each financial year and of ils sury)lus or defi¢ii for each financial year in accordance with tl)e requireinents of Sections 394 nd 395 and which othen¥isL Lolnply with thL rcquirLmLnts ot the Companics ALt 2006 relating to financial statcmLntb. so far applicable lo the charitable coinpany. Ib) The notes fonn part of these finaneial s(atements Page 7 continued..-
COMMONWEALTH HUMAPI RIGHTS INITIATIVE {REGI.STERED NUMBER: 02488240) BALANCE SHEET- continued 31 Mxr¢h 21125 These financial slaieLnenls have been prepared in aLcordanLe widi the provisions appliLable lo charitsble cotnpanies subjeLI Ihe Small compaiiies regTriine. The Iinancial statements were approved b}, the Board of Trustees and auihorised for issue on 31 March 2026 and were signed on its behaifby.. O D Tudor- Trustcc The notes fonn part of these finaneial s(atements PaEe 8
COMMOF4WEALTH HUMAN RIGHTS INITIATIVE NOTES TO THE FINANCI.4L STATEMENTS for the year cndcd 31 MarLh 2025 ACCOUNTING POLICIES Basis of preparing the financial statements ThL finunLidl %latL'mLnt% of the Lharitdble conipuny, whiLh 1% a public bLllL.fit entity undLr FRS 102, huve bLcn prcpurud in accordance with the Charilies SORP (fRS 102) 'Accounting ai)d Repoiting by Charilies.. Sialeinent of Recoinmended PractlLe applicable lo cliarilies preparing their accounis in aLcordance wilh Ihe Financial Reporiing Siandard applicable in Ihe UK and Republic of Ireland {FRS 102) (etl¢¢tive l January 2019}', Fiiiancial Reportinb, Standard 102 'The Financial Reporiing Standard applicable in the UK and Republic of Irelaiid, and the Companies Act 2006. Tbe financial statements hawL bL'L'n prLparL'd undLr thL historical Lost LonvLnliL)n. Income All incoillc 1% rccogTrniscd in tlic St¢ltcrncnt of Findncidl Activitie% oncc thc charity ha4 ciilitlcmcnt lo ihc funcl%. it 1% probablc tlial the income will be received and the amount can be nieasured reliably. Expenditure Liabilili¢s are recognis¢d as ¢xp¢ndilure as soon as there is a legal or Lonslruclive obligalion commilling lh¢ charily lo thal cxpcndilLire. il 14 pri)bablc that a tran%fcr <)t cLonoiniL bcncfit% will bc rcquired in %cltlcmciil und thc iimoiint of thc obl iglulion cati be Imeasured reliably. P.xpendilure is accounted foy on an accruals basis and has beet) classified iindey hL'adirigTS ihai ggrcgatL all LOSI rLlalLd to IhL Cthtcgory. WhLfc Costs Lannol bc dirLLtly altributcd to parliLular hLadings thLy h&vL bcL'n allocated to aclivilies on a basis consisl¢nt with the use ot r¢sourc¢s. T2xatlon Tlie chariiy is exeinpi froin corporaiion tax on lis chariiable aciivities. Fund AccountinR Unreslricled funds can be used in accordance with the charilablt objeclives al Ihe discreiion of Ihe Irusiees. Reslricled funds Lan only bc u%cd tor PdrtiLuldr rcNII'iLlcd PLifpo%L4 Within thc objcLt% ut.tlic Lhdl-ily. Rc%triLliun% dri%c whcn %pcLificd by thc donor or whei) fuiids are raised foi. particular restricted purposes. Further explanation of the nature and purpose of eacl) fund is inl ludcd in IhL notis 10 thL fLnanLial statL'mLnis. Going concern Thc Ti'ii4tLL% h¢lVC fcviLwLd IhL Lliarily'4 fin4illL iul pu%itioii, t'orLLu41% 4ind aiiliL iPatLd inLornc .4trcillTJ% uiid ¢ifkn %dti%ficd that CHRI UK has adequate resources 10 coniii)ue operaiin£ for the foreseeable fuNre and tlierefore that it is appropi'iate to prLparL' thL accounts on a going conLLrn basis. This ib subjLLt io the funds hcld of bchalf of CHRI India bLing availablc for use by Cl IRI in tlie coming year. Althuugh inLuinL for ihL tLnanLial yL'ar LndLd 31 MurLh 2025 dLLlinLd LomparLd with rhL' prLViUU.% yL'dr - rLflILting challenging and evolving global donoi. environment atfecting Irany civil-society organisations - the Trusiees consider that the chariL)' will bc ablc lo MLLI ils obligations as ihLy fall duL. Page 9 continued..-
COMMOF4WEALTH HUMAN RIGHTS INITIATIVE NOTES TO THE FINANCIAL STATEMENTS- continued for the year cndcd 31 MarLh 2025 INVESTMENT INCOME 2025 Total funds 2024 Total tunds UnrestriLled Restricled DLPUSLt tlLLvuiII intercst 104 104 172 CHARITABLE ACTIVITJES COSTS Direct c.osis Support costs Tolals General Minderoo Fouiidalion Commonwcaltl) Yoiith Commonwealth Parliaimenlary AsboLiatiun CummullwL<ilth Foiindation P11ilip HLnrnun Tru.st C'ommonwealih Secre(arial 4,063 69,313 S,IM)O 69.021 292 4,4Y6 8,975 4,975 4,496 9,01)0 4,975 1.007 An*lv$is of direlt Lo$ts Prograinmc rn&ymt. Cniisultancy Travel IT & Comm Minderoo Foundatioii CommonwLalih Youth Coimmonwealih Secretariat CominonwLalih Foiin(Idtion Commonwealih Parliainenlary Asq'n Pliilip Hciiiiiaii Ti-u8t Gcnctal 41,0Sn 2,922 4,774 .44(1 io¥ 9.9611 3,007 5,752 616 2,4.17 3,060 2,607 1,500 1,913 548 Project Loordinarion 'inance & OPLrdtion MindLruo FoundJtion Cunirnonwealili Youili Comimonwealth Secretariat Comrnonwealih Foundalion Comrnonwealih Parliamentary Ass'n Philip HLnmdn Trust General 478 69,021 5,000 3.007 8.975 4,496 1.970 559 90 568 Page 10 continued..-
COMMOF4WEALTH HUMAN RIGHTS INITIATIVE NOTES TO THE FINANCIAL STATEMENTS- continued for the year cndcd 31 MarLh 2025 TRUSTEES, REMUIIERATION AND BENEFITS During the year, one Iruslee (now resigned) received payineni for professional serwices (noi linked to their role as a li'iislee) of £3,000 (?024.. £nil). ThLrkn wa% no trustcL%' rcinunLrutiun or bcncfJL5 for IhL' yLdr Lndcd 31 Murch 20?4. One Iruslee made of donation of £2,000 during the year (2024.. Enil). Trugtees, expenses During tlie year, no trustees were reiinbursed for expenses incurred (2024: £nil). COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unr¢slricied fund Keslricled Tolal fLind8 INCOML AND ENDOIVMENTS FROM Charitoble activities GLnL'ral Mindcruo FoundtIon National Endowinent for D¢inocra¢y Freedom Fund Commonwcdlth Parliarncnldry A%%i)ciulion 1,914 1,914 29,371 15.800 36,961 3,ono 29,371 15.800 36,963 3.non InvcstmL'nt inconic 'I"olal 172 172 85.134 EXPENDITURE ON Charitable activities Gener¢il Minderoo Foundation N4iliun(Il EiidowinLnt fur DLniuLruLy Freedoin Fiind Commonwealih Parliamentary Absocialion Tolal R,643 8,643 66,816 30,665 45.324 504 151,952 66,816 30.665 45,3?4 504 14.'),309 8,643 NFT INCOMF.I(FXPF.NDITURF.) (6,557) (58,1751 (64,732) RECOLYCILIATIOIY OF FUNDS Totul tuiidi broiight torwdl-d 6,557 66,649 73,206 TOTAL FUNDS CARRIED FORWARD Page 11 continued..-
COMMOF4WEALTH HUMAN RIGHTS INITIATIVE NOTES TO THE FINANCIAL STATEMENTS- continued for the year cndcd 31 MarLh 2025 DEBTOILS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Prepaymcnt% ULLruLd inLonio CREDITORS: AMOUIYTS FALLINC DUE WITHIN ONE YEAR 21125 2024 Other creditors ALcru¥d ¢XPLnsL's 28,692 14,816 2R,()92 I U,802 Other creditorq includes £2S.()92 (2024.. £28,692) owing) to Commonwealth I luman Rigyht% Initiative Iiidia. MOVEMENT IN FUNDS N¢t Inovemenl iii fuiid. Al 31.3.25 At 1.4.24 Unrestricted funds General fund 41 41 Restrl¢ted funds MindLrJo Foiinddliun Commonwealil) Parliainenlary Association Philip I lenmaii Tru.st 5,978 2,496 2.688 (2.496) 25 217 258 8,666 TOTAL FUNDS 474 Page 12 continued..-
COMMOF4WEALTH HUMAN RIGHTS INITIATIVE NOTES TO THE FINANCIAL STATEMENTS- continued for the year cndcd 31 MarLh 2025 MOVEMENT IN FUNDS - continued Net movement in funds. included in the above are as follows.. Jncoining resources Resources eApended Movement in funds" Unrestricted funds (ienerÉil lund 4,104 (4,063) 41 Restri¢ted funds Minderoo Foundaiion c.ommonwealth Youth Cominonwealih Parliamentary Associalion C.oinmonwealth foundation Philip HLntndn Tiu5t Commonwealil) SeLre(ariat 72,001 5,000 2,01) 9,000 5,000 (69,313) {5,0011) (4,496) (9,000) {4,975) 2.688 {2,496) 25 95 791) 991154) 217 258 TOTAL FUNDS 100 112 Comparatives lor movement in t'unds Net movLn)Lnl in lunds Al At 1.4.23 Unrestricted fund5 General fund 6.557 (6,557) Restri¢ted funds Mindcroo Foundalion Naliondl End()wiiicnt loi- DcmoLracy Freedoin F'uiid Lummonwcalth Pthrl1arnLtarY A8SOLiaiion 43,422 14,866 8.361 {37,444) I14,6) {8.361) 5,9714 2,496 6() 649 58 175) 64 7J2) TOTAL FUNDS Page 13 continued..-
COMMOF4WEALTH HUMAN RIGHTS INITIATIVE NOTES TO THE FINANCIAL STATEMENTS- continued for the year cndcd 31 MarLh 2025 MOVEMENT IN FUNDS - continued Comparalive nel moveinent in funds, included iii the above are as follows: Jncoining resources Resources eApended Movement in funds" Unrestricted funds (jLnL'r&l fund 2,0140 (,¢.6) {0,5571 Restrieted I'unds Mindcroo Founddtioii Nalional Endowment for Democraby FrLLdom Fund Coinmonwealth Parliamentary Associalion 29.372 15.799 36,963 {()6.816) {30.665) {45,324) 504) 143 309) 151 952) (37.444) 114,866) {8,3611 58 175) 64 732) TOTAI. FUNDS The restricted tunds held as at 31 March 2025 will be expended on charitable activities in future year5. RELATED PARTY DISCLOSURES As at 3 Isl MarLh 2025, £?8,692 was owing lo CHRI India12024. £28,692). Page 14
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