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 T￿rget 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 conimoli￿eaIt11 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 InnO￿allOn 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 b￿h￿[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 belIe￿e.. 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