2024-08-31-accounts

INTERNATIONAL ASSOCIATION FOR DEMOCRACY TRUSTEES’ ANNUAL REPORT 11 AUGUST 2023 TO 31 AUGUST 2024

CHARttY coKtACT INFORMATION International Association for Democracy Charity's name: Scottish Charity NumEer Address.. Postcode: Intemafior￿I Assct1ati￿ for Defr SC052745 5 South Chadotte Street. Edinburgh EH2 4AN Website.. Twitter Facebook. Instagram.. Linkedln= Threads: s-.iiiaa.n s'.//twitter.com/ia democr s'./lwww.faceb(Kik.comllADemocra s:l/www.insta ram.coml1adem￿rQ htt s:Ilwww.threads.net/ iadem(trac CHARITY TRUSTEES Name of all charity tnjstees for ihe Fericd. and the dare they left if they were not in post for the whole year.

Names of the charity tnjstees on d￿e of approval ofTrustees AnnL￿1 Reporr. OBJECTIYES AND ACTIYITIES STRUCTURE. GOVERNANCE AND MANAGEMENT TYPE OF GOVERNING DOCUMENT Constitution TRUSTEE RECIUITMENT AND APPOINTMENT ELIGIBILrrY A person will not be eligible for election or appointmentto the if they are: lal disqualified from being o charity Injstee uThJer Ihe Charities and Tnjstee Inveslment (Scotlandl Act 2005: or (bl an employee of the organisotion. The individuols who signed Ihe charity trustee decloration fomis v4hich accomponied the application for incorFX)r(rtion of the organisalion shall be deemed to have been appointed by the members as charity trustees with effect from the date of Incorpc￿th10n ofthe organisation. The board may al any time oppoinl ony person to be a charity Irustee- by way of a resolution passed by majority vote at a Ex)ard meeling. Any proposed charity trustee sholl undergo a three-month probationary period. The newlv oppointed charity trustee holds full voling rights, except for the conlirmation vote on their position as O trustee. At the end of the probation periThY. the bTh]rd shall hold a conh"rmation vote on the final appointrnent of the new￿ appointed charity trustee - by way of a resolution passed by majority vole ot a tK)ord meeting. The newly appointed charity truslee connot participate in this vote. If ihe newly app)inted charity truslee is not COnfinY￿ by a majority of Iruslees, Islhe will no longer be a member ol the Exx]rd effective immedi(rtely. The newly

appointed charity Iruslee can also be removed by a majority vote of the board at any point wiihin ihe three-month probatiorKJry period. At the conclusion of the first Annual General Meeting IAGMI. one third Ito the nearest round number) of the charity tNstees shall retire from office: Ihe question of which of them is to retire shall be detemined by some random method. At the conclusion of eoch AGhA lotherthan Ihe lir5tl: (al any charity trustees appointed during the period since the preceding AGM (but excluding those re-appointed under cIaL￿e 22 during that periodl shall retire from oflice; (bl out of ihe remaining charity Iruslees. one third Ito the nearest round number) shall retire from office. The charity trustees to retire under paragraph (bl of clause 21 shall be those who have been longest in office since they were last appointed or reappointed.. as bemeen persons who were last appointedlre-aPFX)inted on the same dthe. the question of vthich ol them is to retire shall be determined by some random meth(xl. A charity Iruslee who retires from office under clause 20 or 21 atthe conclusion of an AGM shall be eligible for re-appointmenl under clause 18 th the ne￿ board meeling. A charity trustee vacaling office th the conclusion of an AGM will be dee￿Ed to have been re-elected atthe kx)ard meeting which next follows unless: (al they advise the board that they do not wish to be re-appointed.. or (bl a resolufion for the re-appointmenl of that charity trustee was puf lo Ihe board meeting and was not carried. OBJECTIVES AND ACTNMES CHARItABIE PURPOSES The advancement of human rights by promoling and advancing around the gbbe.. lal democracy", (bl the rule of law- and Icl human rights. SUMMARY OF ThE MAIN ACTMTIESII REIATION TO THESE OBJECTS The Intemational Association for Democracy IIADI was created by a group of individua15 from across Europe who were olarmed by the growing threats to demcracy and the inadequate reswnse from Westem democralic nations. We were driven lo act by events such as the Fxjssage of the Hong Kong national security law, Ihe fall of Afghanistan's democratically elected govemment, the erosion ol democratic values in Hungary and Poland, ond Russio s illegal invasion of Ukraine_ These situ(Jtions highlighted the urgent need for stronger, coordinated intemalional efforts to delend and promote democracy. In response, we campaign for a world where democracy and freedom flourish. where peoples voices are

heard. eleclions are free and fair. Ihe rule of law is uthkj. and human rights are universally protected. To achieve its charitable purpose. IAD has worked lo raise public awareness about the importance of democracy. the njle of law and human rights and the threats they face. Our initiatives are aimed ￿ a wide audience. inclLhJing the F￿PIe of Scoiland. Europe, and the wider world. We also njn various projects Ihol focus on more specific groups of beneficiaries, ensuring targeted imwct and 5UPPOrt. IAD'S WORKTO RAISE PUBUC AWARENESS ABoufDEMOCRACY This is what we consider to be our core work. IAD focused on raising public awareness obout the value of democracy and the threats it faces globally. We are active on Facebook. Threads, Instagra￿ K LinkedIn and YoU￿be and published ar least one sccial media wst per day on a lopic relating to democracy. We also slorted creating engaging videos on topics relating to democracy, including explainer videos to simply explain topics reltrting to dem(Kracy to the public. We ran social media compaigns and ￿gle campaignsihat empowered citizens in the UK and EU by highlighting the power of their votes in the UK General Election and the EU Padiament Election. We have written opinion pieces thaf were featured in major outlets like Euractiv ond Euronews in order to further raise awareness and underslanding about democracy and have reached diverse communitie5, including Spanish_speaking audiences. Monthly newsletters connected us wilh an intemalional readership. sparking conversations on democracy and human rights. Our wcffk helped raise public awareness and understanding aboutthe importance of democracy across the UK Ihe EU. and beyond. IAtYS RESEARCH & LOBBYING Acrivrr IAD conducted in-depth research on threals to democracy. the ru￿ of law. and human rights in Ukraine, in particular os a result of Russia s illegal invasion of Ukraine. We spent a significant amount of time conducting ihorough research ond preporing a wlicy brief on how the EU can better support democracy in Ukraine ond how the EU can deter Russia from conlinuing its illegal invasion of Ukraine. which is taking over Ukrainian territory by force ond imposing Putin s regime on the people living there. The policy brief prowses how the EU can strengthen its sanctions framework againsi Russia and close any loopholes in the cu￿ent sanclions framewo￿. We prop)se improved erfective sanctions as ttiey are a tool to make it clear lo Putin s regime triat the illegal invasion of a sovereign democratic nation has consequences ond to moke it costly for Putin s regime to continue its illegal war. We also proposed targeted sanctions on human rights violators. In addition. to aid Ukraine s demc£ratic transition. we proposed EU support for govemance refornis. civic engagement. anti-corruption measures, human rights educalion. and independent media. Witti the COMI￿etIon of the policy brief, IAD is currently sharing the policy brief with EU polilicians and officials and requesling meetings lo persuade tt)em lo adopt our proFX)sed measures. These efforts oim to beneh't the Ukrainian people by raising EU awareness of and 5UPPOrt for democracy. human rights and freedom. They also aim to knefit the intemafional community. lough EU sanctions make it clearto other auihoritarian regimes thth the illegal invasion and the ¢Jttempl to overthrow the democroticallv eleded govemment of another county will hove serious economic consequences.

I￿rERNAL CApA£rr<-BULDIKE NK)RK While aiming to drive positive global change. we prioritised building strong intemal copacity to support our mission. Between August 2023 and Augusi 2024. we expanded our operations. establishing a dedicated team of 50 active volunteers by Augu￿ 2024. We strengthened our Board of Trustees wilh a new member and improved our organisotional structure for grealer efficiency. We implemented intemal F￿1CleS, including a Diversity. Equality, and Inclusion IDEII FK>licy ond a conflict resolution mechanism. fostering o profe55ional and supportive environment. Addilionally, we opened a bank account and launched our first crowdfunding campaign. PthThERSHIP BUILDING IAD'S mission to defend and promote demctrw. the Nle of law. and human rights relies on collaboration. We wor*ed io build meaningful partnerships, such as wilh Unlock Democracy. resulting in educational videos on key democratic issues set for release in eorty 2025. Our partnership with the DerrKxracy ond Culture Foundotion led to our wrticipation in the Athens Democracy Forum. where we engaged in glob]I discussi￿5 on cu￿ent democracy topics. ACHIEVEMENTS AND PERFORMANCE SUMMARY OF THE MAIN AGHIEYEMEMTS OF IHE CHARIIY DURING ThE FINANCIAL PERIOD AWARENESS CAMPAIGNS IAD'S work hos signilicantly raised public awareness of democracy and its value in today's world. Through targeted social media camFX]igns. imFX]Ctful opinii)n piece5, and well_planned owareness initiuFives. we reoched diverse oudience5 across the globe. highlighting the opwtunities democracy affords and the critical threats it currently faces. By August 2024 our social media presence grew rapidly lo over 8k follimers across all of IAD'S sociol media plarfO￿ns, allowing us to ensK]ge with thousands and bring timely attention to pressing dem(Kracy issues.

Additionally. our opinion pieces published in major oullets. such as Euractiv and Euronews, further expanded our reach. ensuring thaf our message reached readers across Europe. Euronews. 'Ukraine wor ic Di'_ al invasion. Euronews. Could Ihe COVID-19 ndemic have been avoided if China were a democrac

Euractiv. S nish election 'Jole aaoir)-- I d= n]￿rro11.- c,o=c-. Iidin lor now.. Mexico Publica. Dias crilicos ra la democracia Guatema￿eCa.

International Association for Democracy lo91￿. ¢>rnO I￿. ￿0￿1￿111 41 . Lo ¢¢ Th4lr4•lirN ￿￿￿¢S￿l¢l9 I￿￿rieS# Dlas crftleos para la democracia Guatemaheca li14e4lE Ir<¢yhl¥Th￿P ryremr T¢ ¢e r¢spEPD•M¥ St￿•￿¥￿)￿ t¢rip•i dt NrTTr grim114 wl. C￿￿5￿ VX>S1é dv515 IDI #or FrTp lél Erclffil l& illr¥r•fryt•F luiièTh•liÈ. n•tUJlt'i¢O. r) ¢¥)rlItrM%r￿ e%. éptsts y¢d¢¢- 15. Li $19￿￿ eLWt4 El •llo li e ifflt'igl 4 0￿2￿111 T•iWS ¢w¢I T•k b ¢ts) dE13rkn Ort4lri*s let￿1 pr￿1 We also launched targeted campaigns to encourage people to participate in the democratic process. including 'Wh Should You Vote in the 2024 EU Elertions?. and'wh Should You Vote Y These campaigns have effectively connected with aLKliences across the EU and the UK with educational vide05 reaching over 3.7k views and engagement across all our social media channels. wni shouill You ¥￿e li Ihe 2 EU eleclions9 Why %ioulil You Vole In Ilie 2024 UK Gernral ElecliNP Tn¢pTnariTri<l. +)

We have also prepared several explainer videos thol describe issues like Women s suftra the USA. democratic backslidin what AI has to do with demctrac and Ihe link behveen climale chan e and democrac ein fIRST CQKVEVdTIOIi FV4. IEral¢ IH¢kn WOMAN'S RIGHTS fnS,IIELO ON TIIIS CO 1848 Our awareness campaigns on IAD'S social media plarfomis usually reach over 17k accounts and 4k content interactions Idtha for the peri(O August 2023_August 20241. These initiatives not only infom)ed bLrt motivated audiences lo recognize the power and responsibility that come with voting. underscoring the role each person plays in 5UPPOrting and upholding democrocy, Ihe rule of law and human righis. Additionally. our n ￿￿ thal provide educatioTh]I content on the topics of democracy. the rule ol law and human rights have continued to build an intemational community of subscribers. reaching 104 subscribers in various countries by August 2024 and fostering an ongoing dialogue on dem(Kracy. the ru￿ of law. and hUr￿n right5. t*mocMy Latest DOWNIN Overall. IAD has effectively raised cjworeness and spathed essential conversafions. fostering a stronger. more infornied commitrnent to democratic values. the rule of and human rights around the world. 10

RESE4RCH &LOBFfiNG The policy brief we prepared on hcw the EU can ￿tter fosler demctracy in Ukraine ond how Ihe EU can deter Russia from continuirig it5 illegal invasion of Ukraine 15 CUrren￿Y being shared wilh EU politicians and officials. We are requesting meetings with these politicians and officials to persuade them to adopt our prowsed measures. These efforts aim to benefit the Ukrainian people by getting ihe EU to take further steps in promoting demccrocy. human rights ond freedom. They also aim to benefit the intemational community by making il clear to other authoritarian regimes that the illegal invasion and the (Jltempl to overthrow the dem(Kratically elected government of another country has economic consequences. iptrERNAL CAPPLTff4u￿Dl￿ ￿)RK Through fc(used efforts. IAD achieved significant progre55 in strengthening inlemal capacity and driving meaningful change. Between August 2023 and August 2024, we established a dedicated ieam of 50 aclive volunteers by August 2024. While volunteer tumover due lo extemal commitment5 rerTh]ins a challenge. continuous recruitment has kept our leam strong. We enhanced govemance by adding a new Board of Trustees member and refining our structure for better effi'ciency and collaboration. We also prioritised a professional, inclusive environment by introducing a Diversity, Equality. and Inclusion IDEII policy and implementing a conflict resolution mechanism to support a FX)Sitive work culture. Additionolty. we loid the groundwork for limncial growth by opening a bank account and launching our first crowdfunding campaign. raising money to cover essential cost5 like our PO kxjx and website. While modesl. thi5 initial effort set a found(Jtion for future sustainability. enabling IAD io grcw responsibly and conlinue advancing democracy. human rights. and the rule ol law. 11

PARThERSHIP BUILDING Through strategic partnership building. tAD achieved impacrful oufcomes Ihat amplified our mission to defend and promote demc£racy. the rule of law. and human rights. Our colloboiufion with Unlttk Dern￿raCy led to an ogreement to create educational videos on essenlial democralic issues. providing on engaging and accessible resource for the public. These are set to be released in eady 2025. marking o significont step in our eftorts to raise awareness and foster democralic understanding. Our FK]rtnership with the DerrK)crocy and Culture Foundation ha5 a150 hod o signilicont impact. Being inviied to the Athens Democracy Forum alk)wed IAD io join global conversations with leading voices on the critical challenges facing denTrxracy today. This experience not only br(x]dened our influence but also reinforced IAD s Standing as a credible advocole for democratic values on the intemafional slage. Togeiher. these partnerships have expanded our reach. solidifi.ed our role in the gk)bal democratic dialogue. and created pathways for ongoing educalion and awareness-building. making a lasling difference in our mission to defend and promote democracy. FINANCIAL REVIEW STATEMENT OF THE CHARITfs policy ON RESERVES Our charity operafes with a wlicy of hohjing £0 in rese￿es. Due to the low frequency and modest scale of our expendilures. vthich only FK]ve to cover core lunctionality. such as web hostirrfj ond a P.0. Box. maintaining a reserve fund is not necessary for our operations. In Ihe event of unfores*n or urgenl expenses, board members have always been prepared to cover these c051s personally, ensuring continuity wiihoth requiring a fomal reserve. This approach allows us to focus all available resources direct￿ on advancing our mission and run as efficiently as possibl DEtAIIS OF ANY DEFICIT IAD has never gone into defi'cil. I wish to add a note to explain the £2.55 shorrfall in our bank account bak]rice compared with Ihe expected net balance given our total incomings minus oulgoings. which is visible on our Annual Accounts Report spreadsheet. We onty opened a bonk account in January of 2024. so for Ihe period prior to ihat. our previous Treasurer I was (]dvised by OSCR to use his personal bank account for IAD purposes. In this context. we ran o crowdfunder and raised £206.53 (converted from EUR to GBP at the exchange rate on the date that these crowdfunder donations were received. which wos 281081231. 12

The funds were ihen used io poy lor our P.0. Box on 31108123. which CO￿ £203.98. These monies were poid directty out o account to pay for Ihis. The ditFerence in these deposits vs expenses is £2.55. and the source of the £2.55 shortfall in our bank account cc*npared to whar we should exFed lo have there. as these funds were not subsequernily Irarnsferred into our orgonisalional knnk account once it was opened. and soon after, replaced￿aS Treasurer. To solvethis has been asked to now transferthe £2.55 into our bank account. However. this income will fall outside of the financial year covered by this annual report. and so not relevanl to the bank account balance at Ihe close of this period. li will tTEan that nexl years accounts will lully balance though. DONATED FACIUTIES AND SERVICES NIA 13

DECLARATION Signed on behalf of the charity trustees: Designation Co-Director Dcrte 2211112024 14

International Association for Democracy

Receipts and payments account for the year ended 31 August 2024

Receipts Crowdfunders Other donations Total Receipts in year Payments: Fundraising costs Crowdfunder Payments for charitable activities: P.O. Box Web costs Governance costs: Total Payments in year Net Receipts in year	2024 £ 471 1
	472
	8 204 55 -
	267
	205

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International Association for Democracy

Statement of Balances as at 31 August 2024

Note Funds reconciliation Opening balance Net receipts in year Closing balance Bank & cash balances Business current account Personal current account 4 Total funds	At 31/8/24 £ - 205
	205
	203 2
	205

The accounts on pages 15 to 17 were approved by the Trustees on 11 November 2024 and are signed on their behalf by:

==> picture [270 x 92] intentionally omitted <==

Co-Director

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International Association for Democracy

Notes to the Accounts For the year ended 31 August 2024

1. Basis of accounting

The accounts have been prepared on a receipts and payments basis in accordance with the Charities & Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended).

2. Nature and purpose of funds

Unrestricted funds can be used in furtherance of any of the charitable objects at the discretion of the trustees. A single unrestricted fund is maintained for the day to day operations of the Charity.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

All the funds of The International Association for Democracy are unrestricted.

3. Trustees' remuneration and expenses

No remuneration was paid to trustees during the year.

Reimbursement of £17 was paid to one trustee for website purchase.

4. Bank accounts

The charity's bank account was opened in January 2024. Prior to this the previous Treasurer was advised by OSCR to use his personal bank account for IAD purposes. Crowdfunding income of £206.53 was paid into the personal account and a payment of £203.98 was made for PO Box leaving a balance of £2.55 which was transferred to the charity's bank account after the financial year-end.

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APPENDIX 3

’ Independent examiner s report on the accounts V2

Report to the trustees/members of International Association for Democracy

Registered charity	SC052745
number
On the accounts of the	Period start date Period end date
charity for the period	Day Month Year Day Month Year 11 August 2023 to 31 August 2024
Set out on pages	15 to 17 (remember to include the page numbers of additional sheets)
Respective responsibilities of trustees and examiner	The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees
	consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations
	does not apply. It is my responsibility to examine the accounts as required under section
	44(1) (c) of the Act and to state whether particular matters have come to my attention.
Basis of independent examiner’s statement	My examination is carried out in accordance with Regulation 11 of the 2006 Accounts Regulations. An examination includes a review of the accounting records kept by the
	charity and a comparison of the accounts presented with those records. It also includes
	consideration of any unusual items or disclosures in the accounts and seeks
	explanations from the trustees concerning any such matters. The procedures undertaken
	do not provide all the evidence that would be required in an audit and, consequently, I do
	not express an audit opinion on the viewgiven bythe accounts.
Independent examiner’s statement	In the course of my examination, no matter has come to my attention 1. which gives me reasonable cause to believe that in any material respect the requirements: • to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and • to prepare accounts which accord with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulations have not been met, or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Signed:	Date: 24 March 2025
Name:
Relevant professional
qualification(s) or body
(if any):
Address:

*Please delete the words in the brackets if they do not apply. If the words do apply, set out those matters which have come to your attention on the following page.

APPENDIX 3 Disclosure section Only Complete rf the examiner needs to highlight material problems. Give here brief details of any items that the examiner wishes to disclose None