2025-08-31-accounts - International Association for Democracy

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INTERNATIONAL ASSOCIATION FOR DEMOCRACY TRUSTEES’ ANNUAL REPORT 31 AUGUST 2024 TO 31 AUGUST 2025

CHARITY CONTACT INFORMATION

Charity’s name: International Association for Democracy Scottish Charity Number: SC052745 Address: 5 South Charlotte Street, Edinburgh Postcode: EH2 4AN

Email: info@iad.ngo Website: https://iad.ngo/ Twitter: https://twitter.com/ia_democracy Facebook: https://www.facebook.com/IADemocracy Instagram: https://www.instagram.com/iademocracy/ LinkedIn: https://www.linkedin.com/company/ia-democracy/ Threads: https://www.threads.net/@iademocracy

CHARITY TRUSTEES

Name of all charity trustees for the period, and the date they left if they were not in post for the whole year:

Loi Lam

1 August 2024 - 3 November 2024

Valeria Bortă 11 Aug 2023 - 12 Nov 2024
Oliver St. John 11 Aug 2023 - 17 Nov 2024
Anna Herca

1 July 2024 - 1 December 2024 5. Hermione Kent Secretary, Partnerships and Engagement Lead 11 August 2023 – 07 April 2025

Charles Arthur Cooper Co-Director 17 November 2024-present
Strade Cadillay Co-Director 11 February 2024-present 8. Oriana Chirinos Secretary 29 November 2024 – present 9. William Brown Board member 11 December 2024 – present 10. Claire Fawcett Board Member 27 November 2024 - 30 September 2025
Leonora Barclay Board Member 28 November 2024 - 30 September2025
Martyn Day Board Member 11 December 2024 - present

Names of the charity trustees on date of approval of Trustees’ Annual Report:

Strade Cadillay Co-Director & Treasurer 11 February 2024-present
Charles Arthur Cooper Co-Director 17 November 2024-present
Oriana Chirinos

Secretary 29 November 2024 - present

William Brown

Board member

11 December 2024 - present

Martyn Day
Board Member
11 December 2024 - present

OBJECTIVES AND ACTIVITIES

STRUCTURE, GOVERNANCE AND MANAGEMENT

TYPE OF GOVERNING DOCUMENT

Constitution

TRUSTEE RECRUITMENT AND APPOINTMENT

ELIGIBILITY

A person will not be eligible for election or appointment to the board if they are:

(a) disqualified from being a charity trustee under the Charities and Trustee Investment (Scotland) Act 2005; or
(b) an employee of the organisation.

INITIAL CHARITY TRUSTEES

The individuals who signed the charity trustee declaration forms which accompanied the application for incorporation of the organisation shall be deemed to have been appointed by the members as charity trustees with effect from the date of incorporation of the organisation.

APPOINTMENT/RETIRAL

The board may at any time appoint any person to be a charity trustee - by way of a resolution passed by majority vote at a board meeting.

Any proposed charity trustee shall undergo a three-month probationary period. The newly appointed charity trustee holds full voting rights, except for the confirmation vote on their position as a trustee. At the end of the probation period, the board shall hold a confirmation vote on the final appointment of the newly appointed charity trustee – by way of a resolution passed by majority vote at a board meeting. The newly appointed charity trustee cannot participate in this vote. If the newly appointed charity trustee is not confirmed by a majority of trustees, (s)he will no longer be a member of the board effective immediately. The newly appointed charity trustee can also be removed by a majority vote of the board at any point within the three-month probationary period.

At the conclusion of the first Annual General Meeting (AGM), one third (to the nearest round number) of the charity trustees shall retire from office; the question of which of them is to retire shall be determined by some random method.

At the conclusion of each AGM (other than the first):

(a) any charity trustees appointed during the period since the preceding AGM (but excluding those re-appointed under clause 22 during that period) shall retire from office;
(b) out of the remaining charity trustees, one third (to the nearest round number) shall retire from office.

The charity trustees to retire under paragraph (b) of clause 21 shall be those who have been longest in office since they were last appointed or reappointed; as between persons who were last appointed/re-appointed on the same date, the question of which of them is to retire shall be determined by some random method.

A charity trustee who retires from office under clause 20 or 21 at the conclusion of an AGM shall be eligible for re-appointment under clause 18 at the next board meeting.

A charity trustee vacating office at the conclusion of an AGM will be deemed to have been reelected at the board meeting which next follows unless:

(a) they advise the board that they do not wish to be re-appointed; or
(b) a resolution for the re-appointment of that charity trustee was put to the board meeting and was not carried.

OBJECTIVES AND ACTIVITIES

CHARITABLE PURPOSES

The advancement of human rights by promoting and advancing around the globe:

(a) democracy;
(b) the rule of law; and
(c) human rights.

SUMMARY OF THE MAIN ACTIVITIES IN RELATION TO THESE OBJECTS

The International Association for Democracy (IAD) was created by a group of individuals from across Europe who were alarmed by the growing threats to democracy and the inadequate response from Western democratic nations. We were driven to act by events such as the passage of the Hong Kong national security law, the fall of Afghanistan's democratically elected government, the erosion of democratic values in Hungary and Poland, and Russia’s illegal invasion of Ukraine. These situations highlighted the urgent need for stronger, coordinated international efforts to defend and promote democracy. In response, we campaign for a world where democracy and freedom flourish, where people’s voices are heard, elections are free and fair, the rule of law is upheld, and human rights are universally protected.

To achieve its charitable purpose, IAD has worked to raise public awareness about the importance of democracy, the rule of law and human rights and the threats they face. Our initiatives are aimed at a wide audience, including the people of Scotland, Europe, and the wider world. We also run various projects that focus on more specific groups of beneficiaries, ensuring targeted impact and support.

IAD’S WORK TO RAISE PUBLIC AWARENESS ABOUT DEMOCRACY

This is what we consider to be our core work. IAD focused on raising public awareness about the value of democracy and the threats it faces globally. We are active on Facebook, Threads, Instagram, X, LinkedIn and YouTube and have been publishing regular social media posts on topics relating to democracy. We also started creating engaging videos on topics relating to

democracy and have published opinion pieces relating to democratic issues throughout the globe. Our monthly newsletters connected us with an international readership, sparking conversations on democracy and human rights. Our work helped raise public awareness and understanding about the importance of democracy across the UK, the EU, and beyond.

IAD’S RESEARCH & LOBBYING ACTIVITIES

Last year, IAD conducted in-depth research on threats to democracy, the rule of law, and human rights in Ukraine, in particular as a result of Russia’s illegal invasion of Ukraine. We spent a significant amount of time conducting thorough research and preparing a policy brief on how the EU can better support democracy in Ukraine and how the EU can deter Russia from continuing its illegal invasion.

Following this, the focus this year has been on how Russia is evading EU and US sanctions, primarily through the use of its so-called “shadow fleet” of oil tankers, and how the EU, US, and their allies must intensify their efforts and take decisive action to counter these evolving threats. The policy brief offers key information on the scale and operations of this fleet, as well as the level of investment it receives from the Russian state and the revenue it generates. The brief goes on to offer a series of policy recommendations aimed at curbing the effectiveness of the shadow fleet and its ability to operate undeterred, including replacing LNG sourced from Russia with global LNG supply, lowering the oil price cap to $30, which would decrease Russian oilrelated revenues by 25% and requiring vessels in coalition waters to show proof of compliance with spill insurance requirements established in international conventions and IMO regulations.

With the completion of the policy brief, IAD shared the document with EU politicians and officials, requesting meetings to persuade them to adopt our proposed measures. These efforts aim to benefit Ukraine’s democracy and national sovereignty by bringing EU awareness to this method of Russia’s to escape the economic costs of their aggression. They also aim to benefit the international community, as strong, properly enforced sanctions make it clear to other authoritarian regimes that the illegal invasion and the attempt to overthrow the democratically elected government of another country will have serious economic consequences.

INTERNAL CAPACITY-BUILDING WORK

While aiming to drive positive global change, we prioritised building strong internal capacity to support our mission. This year has been a year of transition, with our founders and original codirectors, Oliver St John and Valeria Bortă, both stepping down, and a largely new board of trustees being established at the end of 2024. Thanks to Oliver and Valeria’s hard work and support, we were able to ensure a smooth and orderly transition. We also maintained a volunteer staff of approximately 50 people throughout the year. Throughout much of 2025, we worked to simplify our working procedures, ensuring faster pace in our work.

ACHIEVEMENTS AND PERFORMANCE

SUMMARY OF THE MAIN ACHIEVEMENTS OF THE CHARITY DURING THE FINANCIAL PERIOD

AWARENESS CAMPAIGNS

IAD’s work has significantly raised public awareness of democracy and its value in today’s world. Through targeted social media campaigns, impactful opinion pieces, and well-planned awareness initiatives, we reached diverse audiences across the globe, highlighting the opportunities democracy affords and the critical threats it currently faces.

By 2025, our social media presence grew to approximately 9k followers across all of IAD’s social media platforms, allowing us to engage with an audience of thousands and bring timely attention to pressing democracy issues.

Additionally, we have published a variety of opinion pieces on our website, covering topics as diverse as political polarisation in the United States, post-election internet restrictions in Mozambique and Turkey’s authoritarian drift.

American Democracy Threatened by Increasingly Dangerous Rhetoric from Politicians’

Post-Election Internet Restrictions in Mozambique: Silencing Democracy

Turkey’s continued authoritarian drift

Has Northern Ireland cracked the code for Democracy in a Deeply Divided Society?

We have also prepared several explainer videos to explain concepts like political constitutions and the rule of law, and how the US government works.

These initiatives not only informed but motivated audiences to recognise the power and responsibility that come with voting, underscoring the role each person plays in supporting and upholding democracy, the rule of law and human rights.

Additionally, our newsletters, which provide educational content on the topics of democracy, the rule of law and human rights, have continued to build an international community of subscribers, reaching 104 subscribers in various countries by August 2025 and fostering an ongoing dialogue on democracy, the rule of law, and human rights.

Through these efforts, IAD has effectively raised awareness and sparked essential conversations, fostering a stronger, more informed commitment to democratic values, the rule of law and human rights around the world.

RESEARCH & LOBBYING

The policy brief we prepared on Russia’s shadow fleet has been shared with EU politicians. These efforts aim to benefit Ukraine’s democracy and national sovereignty by bringing EU awareness to this method of Russia’s to escape the economic costs of their aggression. They also aim to benefit the international community, as strong, properly enforced sanctions make it clear to other authoritarian regimes that the illegal invasion and the attempt to overthrow the democratically elected government of another country will have serious economic consequences.

INTERNAL CAPACITY-BUILDING WORK

FINANCIAL REVIEW

STATEMENT OF THE CHARITY’S POLICY ON RESERVES

Our charity operates with a policy of holding £0 in reserves.

Due to the low frequency and modest scale of our expenditures, which only have to cover core functionality, such as web hosting and a P.O. Box, maintaining a reserve fund is not necessary for our operations.

In the event of unforeseen or urgent expenses, board members have always been prepared to cover these costs personally, ensuring continuity without requiring a formal reserve.

This approach allows us to focus all available resources directly on advancing our mission and run as efficiently as possible.

DETAILS OF ANY DEFICIT

IAD has never gone into deficit.

DONATED FACILITIES AND SERVICES NIA 13

DECLARATION

Signed on behalf of the charity trustees:

Print name

Designation Date

Strade Cadillay Co-Director 25/05/2025

International Association for Democracy

Receipts and payments account for the year ended 31 August 2025

Receipts Crowdfunders Other donations Total Receipts in year Payments: Fundraising costs Crowdfunder Payments for charitable activities: P.O. Box Web costs Bank charges Governance costs: Total Payments in year Net (Payments) / Receipts in year	2025 2024 £ £ 215 471 10 1 225 472 - 8 204 204 131 55 43 - - - 378 267 (153) 205

International Association for Democracy

Statement of Balances as at 31 August 2025

Note *Funds reconciliation* Opening balance Net (Payments) / Receipts in year Closing balance *Bank & cash balances* Business current account Total funds	2025 £ 205 (153) 52 52 52	2024 £ - 205
		205
		205
		205

The accounts on pages 15 to 17 were approved by the Trustees on 25 May 2026 and are signed on their behalf by:

Strade Cadillay Co-Director

International Association for Democracy

Notes to the Accounts

For the year ended 31 August 2025

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.

APPENDIX 3 ’ Independent examiner s report on the accounts V2

Report to the trustees/members of International Association for Democracy

	Independent examiner’s report on the accountsV2	Independent examiner’s report on the accountsV2	Independent examiner’s report on the accountsV2	Independent examiner’s report on the accountsV2	Independent examiner’s report on the accountsV2	Independent examiner’s report on the accountsV2	Independent examiner’s report on the accountsV2	Independent examiner’s report on the accountsV2	Independent examiner’s report on the accountsV2
	International Association for Democracy
Registered charity number On the accounts of the charity for the period Set out on pages Respective responsibilities of trustees and examiner Basis of independent examiner’s statement Independent examiner’s statement Signed: Name: Relevant professional qualification(s) or body (if any): Address:	SC052745
	Period start date					Period end date
	Day	Month	Year			Day		Month	Year
	01	September	2024	to		31		August	2025
	15 to 17							(remember to include the page numbers of additional sheets)

	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.
	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.
	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.
					Date:		`27 May 2026`
	John Paul FCIE
	Fellow of ACIE
	29 Avon Crescent
	BroughtyFerry
	Dundee
	DD5 3TX

*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 if the examiner needs to highlight material problems.

Give here brief details of any items that the None examiner wishes to disclose