Charity registration number 1148556
Company registration number 07026261 (England and Wales)
I-PROBONO
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024
I-PROBONO
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees & Directors
EM Fleming
R James
DJ Peniston
SA Irani
N Uddin
G L E Christian-Hare
(Appointed 14 May 2024)
A A Maleche
(Appointed 14 May 2024)
R A Weereratne
(Appointed 14 May 2024)
Charity number
1148556
Company number
07026261
Chief executive officer
Mariam Faruqi
Registered office
Fieldfisher
Riverbank House
2 Swan Lane
London
EC4R 3TT
Independent examiner
TC Group
Star House
Star Hill
Rochester
Kent
ME1 1UX
Bankers
Coutts & Co
440 Strand
London
WC2R 0QS
I-PROBONO
CONTENTS
Page
Trustees' report
1 - 6
Independent examiner's report
7
Statement of financial activities
8
Statement of financial position
9
Statement of cash flows
10
Notes to the financial statements
11 - 19
I-PROBONO
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 30 APRIL 2024
- 1 -

The Trustees, who are also directors of i-Probono for the purposes of the Companies Act, present their annual report together with the financial statements for the year ended 30 April 2024. i-Probono ("iProbono") operates under the name "iProbono". The Trustees confirm that the annual report and financial statements of iProbono comply with the current statutory requirements, the requirements of iProbono’s governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard for Smaller Entities (effective 1 January 2015).

 

Since iProbono qualifies as small under section 383, the strategic report required of medium and large companies under The Companies Act 2006 (Strategic Report and Director’s Report) Regulations 2013 is not required.

1. Structure, governance and management

A. Constitution

iProbono is constituted under articles of association dated 22 September 2009 amended in 2012 as a company limited by guarantee and is a registered charity number 1148556.

 

B. Method of appointment or election of Trustees

The management of iProbono is the responsibility of the Trustees who are elected under the terms of the articles of association.

 

The procedure for inducting new trustees to the Board includes provision of a deck of core organisational documents and introductions to key team members. Guidance is available from team members and the Chair of the Board. Trustees are updated during quarterly board meetings and an annual Strategy Day. During the reporting year, iProbono started recruitment of new Trustees based on a Board skills audit undertaken by our CEO in the previous financial year.

 

C. Organisational structure and network

iProbono operates worldwide, with principal activities in Nepal, Bangladesh, Pakistan, Sri Lanka and the United Kingdom.  iProbono has undertaken projects across Africa, Europe and South-East Asia. iProbono collaborates in India with I-Probono (India) Legal Services.

 

Management decisions include those relating to appointing new Trustees to the Board, hiring of the CEO, the governance and funding of the organisation. Decisions about the day to day operations of the organisation and program delivery are delegated to staff under supervision of the CEO. Trustees have oversight of the progams and fundraising strategies developed and delivered by the CEO and staff.

 

iProbono collaborates with other charities and organisations in pursuit of its charitable objectives. Voluntary collaborations are guided by written Terms of Reference. In the event that they involve funding arrangements, these are set out in a Memorandum of Understanding or grant agreement agreed by both parties.

 

D. Pay and Remuneration of Staff

The pay and remuneration of iProbono’s key management personnel is decided by the Trustees. Levels of remuneration and benchmarking are established through comparative analysis of the sector in tandem with the organisational budget.

I-PROBONO
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2024
- 2 -

2. Key Program Objectives and Activities

iProbono’s mission is “to enable people to access their rights in pursuit of a just society” and it does this by:

1. Advancing justice for all by representing people in need;
2. Strengthening the impact of civil society; and
3. Advocating for policies that promote social equity and end discrimination.

iProbono provides holistic counsel with a robust and lean team that delivers strategic direction and execution while leveraging the expertise and commitment of a vast community of pro bono lawyers. Our programs align with the objects of the charity and our stated mission. Local teams of consultant legal officers galvanise volunteers who are pro bono advocates, human rights activists and remunerated fellows to ensure that we can respond to the most pressing needs of our beneficiaries. We currently work with a volunteer base of over 5000 pro bono legal service providers across jurisdictions.

 

Our thematic areas of focus include child rights, migrant rights, socio-economic justice, gender justice and equal rights for LGBT+ communities. Below, we set out some of the activities we undertake to achieve our mission.

 

A. Litigation

 Nepal

iProbono continues to lead strategic litigation, research, and regional advocacy to promote economic, social and cultural rights (ESCR), as well as rights of migrant workers, in Nepal.

Key cases filed before Nepal’s Supreme Court include:

 

 

Sri Lanka

iProbono provides litigation and pre-trial support focusing on equality law on a pro bono basis. Key cases undertaken in the period include:

 

I-PROBONO
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2024
- 3 -

Bangladesh

 

Pakistan

 

B. Transactional projects

iProbono provides capacity-building advice to organisations as part of its mission. Through its global pro bono legal community, iProbono advises civil society organisations on compliance and accessing legal advice, enabling them to expand their work. This reporting year, iProbono has either completed or is currently facilitating transactional projects in Bangladesh including:

 

 

 

C. Humanitarian Relief    

iProbono delivers projects to respond to humanitarian crises by harnessing the skills of our voluntary network. In the reporting period these included:

 

D. Outreach, Capacity Building and Professional Development

Examples of events and activities undertaken by iProbono in the period are:

 

I-PROBONO
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2024
- 4 -

 

E. Advocacy

 

F. Fellowships

 

I-PROBONO
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2024
- 5 -

 

G. Measuring Impact & Success

During the reporting period, iProbono’s Research and Impact Director worked closely with our CEO and legal officers to measure the impact and reach of our programs, using quantitative and qualitative methods. An Impact Report for the financial year is available on our website (www.i-probono.com).

 

3. Financial Review and Reserves

A.  Policy on reserves

The Trustees aim to ensure that iProbono’s reserves provide it with adequate financial stability and the means to meet its commitments for the foreseeable future, taking account of the support received from sponsoring organisations and grant providers.

 

B.  Resources

After making appropriate enquiries, the Trustees have a reasonable expectation that iProbono has adequate resources to continue in operational existence for the foreseeable future.  The charity incurred an expected deficit for the reporting year and funds from the previous year were allocated to the forecast budget in advance to support program activities. Continued unrestricted contractual support from the Oak Foundation for the next 2.5 years and anticipated funds from other multiyear donors including OSF, the Tides Foundation and other fundraising activities will ensure budget requirements are met for the next financial year as planned. For this reason, the Trustees continue to adopt the going concern basis in preparing the financial statements. 

 

C.  Principal sources of funds

As set out in our accounts, iProbono’s principal sources of funding are grants from major donors including the Open Society Foundations, The Oak Foundation, The Rule of Law Expertise (ROLE UK) program and FCDO, individual donations and support in-kind. Support in-kind has been provided by Fieldfisher in the UK.

 

In preparing this report, the Trustees have taken advantage of the small companies’ exemption provided by section 415A of the Companies Act 2006. 

 

 

The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

 

 

 

I-PROBONO
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2024
- 6 -
Statement of trustees' responsibilities

The trustees, who are also the directors of i-Probono for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

 

Company Law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

 

In preparing these financial statements, the trustees are required to:

 

- select suitable accounting policies and then apply them consistently;

 

- observe the methods and principles in the Charities SORP;

 

- make judgements and estimates that are reasonable and prudent;

 

- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

 

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

 

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees' report was approved by the Board of Trustees.

EM Fleming
Trustee
Dated: 5 December 2024
I-PROBONO
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF I-PROBONO
- 7 -

I report to the trustees on my examination of the financial statements of i-Probono (the charity) for the year ended 30 April 2024.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of ACCA, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

1

accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or

2

the financial statements do not accord with those records; or

3

the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

4

the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Sally Meah FCCA

On behalf of TC Group

Star House
Star Hill
Rochester
Kent
ME1 1UX
Dated: 3 January 2025
I-PROBONO
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30 APRIL 2024
- 8 -
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2024
2024
2024
2023
2023
2023
Notes
£
£
£
£
£
£
Income from:
Donations and legacies
2
169,350
285,484
454,834
233,018
749,015
982,033
Total income
169,350
285,484
454,834
233,018
749,015
982,033
Expenditure on:
Charitable activities
3
214,583
260,777
475,360
379,338
319,020
698,358
Total expenditure
214,583
260,777
475,360
379,338
319,020
698,358
Net income/(expenditure)
(45,233)
24,707
(20,526)
(146,320)
429,995
283,675
Transfers between funds
(15,851)
15,851
-
-
-
-
Net movement in funds
5
(61,084)
40,558
(20,526)
(146,320)
429,995
283,675
Reconciliation of funds:
Fund balances at 1 May 2023
206,391
501,675
708,066
352,711
71,680
424,391
Fund balances at 30 April 2024
145,307
542,233
687,540
206,391
501,675
708,066

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

I-PROBONO
STATEMENT OF FINANCIAL POSITION
AS AT
30 APRIL 2024
30 April 2024
- 9 -
2024
2023
Notes
£
£
£
£
Current assets
Debtors
9
3,247
1,515
Cash at bank and in hand
702,804
733,210
706,051
734,725
Creditors: amounts falling due within one year
10
(18,511)
(26,659)
Net current assets
687,540
708,066
Net assets excluding pension liability
687,540
708,066
The funds of the charity
Restricted income funds
11
542,233
501,675
Unrestricted funds
145,307
206,391
687,540
708,066

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 30 April 2024.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the trustees on 5 December 2024
EM Fleming
Trustee
Company registration number 07026261 (England and Wales)
I-PROBONO
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 30 APRIL 2024
- 10 -
2024
2023
£
£
£
£
Cash flows from operating activities
Cash (absorbed by)/generated from operations
(30,406)
267,594
Net cash used in investing activities
-
-
Net cash used in financing activities
-
-
Net (decrease)/increase in cash and cash equivalents
(30,406)
267,594
Cash and cash equivalents at beginning of year
733,210
465,616
Cash and cash equivalents at end of year
702,804
733,210
I-PROBONO
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024
- 11 -
1
Accounting policies
Charity information

i-Probono is a private company limited by guarantee incorporated in England and Wales. The registered office is Fieldfisher, Riverbank House, 2 Swan Lane, London, EC4R 3TT.

1.1
Accounting convention

The financial statements have been prepared in accordance with the charity's articles of association, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)". The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors as to how they may be used.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
1.4
Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
I-PROBONO
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2024
1
Accounting policies
(Continued)
- 12 -

Donated services and facilities are measured at the open market equivalent for the benefit that the charity has received.

1.5
Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

 

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

Support costs are those costs incurred directly in support of expenditure on the objects of the company. Governance costs are those incurred in connection with administration of the company and compliance with constitutional and statutory requirements.

 

Charitable activities and Governance costs are costs incurred on the company's operations, including support costs and costs relating to the governance of the company apportioned to charitable activities

 

Grants payable are charged in the year when the offer is made except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled. Grants offered subject to conditions which have not been met at the year end are noted as a commitment, but not accrued as expenditure

1.6
Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

 

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

 

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

I-PROBONO
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2024
1
Accounting policies
(Continued)
- 13 -
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

 

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

 

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

2

Donations and legacies

Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2024
2024
2024
2023
2023
2023
£
£
£
£
£
£
Donations and gifts
53,066
-
53,066
91,766
-
91,766

Grants

1,284
285,484
286,768
6,252
749,015
755,267

Donated goods and services

115,000
-
115,000
135,000
-
135,000
169,350
285,484
454,834
233,018
749,015
982,033

Donations goods and services

 

The Company received donations in kind from Fieldfisher LLP for programme and administrative support in the form of the use of office, legal services and secondment of staff. The estimated value of these benefits was £115,000 (2023: £135,000).

I-PROBONO
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2024
- 14 -
3
Expenditure on charitable activities
2024
2023
£
£
Direct costs

Consultancy fees

187,874
356,134

Travel and subsistence

25,381
-

Staff Costs

17,824
-

Rent

1,338
-

Professional fees

8,335
-

Events, conferences and outreach work

9,520
103,521

Donated part-time staff members, office space, professional services and resources and equipment

115,000
135,000

Exchange rate variance

26
-

Insurance

155
-

Premise expenses

678
-

Mobile charges

173
-

Bank charges

16
-

Books and printing

148
-

Website and computer costs

2,527
-
368,995
594,655
Share of support and governance costs (see note 4)
Support
104,115
101,081
Governance
2,250
2,622
475,360
698,358
Analysis by fund
Unrestricted funds
214,583
379,338
Restricted funds
260,777
319,020
475,360
698,358
I-PROBONO
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2024
- 15 -
4
Support costs
Support costs
Governance costs
2024
Support costs
Governance costs
2023
£
£
£
£
£
£
Rent
3,299
-
3,299
-
-
-

Bank charges

2,884
-
2,884
2,716
-
2,716

Accountancy fees

8,971
-
8,971
12,151
-
12,151

Staff costs

70,751
-
70,751
69,626
-
69,626

Travel and Accomodation

7,657
-
7,657
16,588
-
16,588
Printing and Books
591
-
591
-
-
-
Internet
15
-
15
-
-
-
Miscellaneous costs
126
-
126
-
-
-
Subscriptions and software
7,823
-
7,823
-
-
-
Professional fees
1,964
-
1,964
-
-
-
Loan interest paid
34
-
34
-
-
-
Independent examination fees
-
2,250
2,250
-
2,622
2,622
104,115
2,250
106,365
101,081
2,622
103,703
Analysed between
Charitable activities
104,115
2,250
106,365
101,081
2,622
103,703

Governance costs includes payments to the independent examiners of £2,250 (2023 - £2,185) for independent examination fees.

5
Net movement in funds
2024
2023
£
£
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial statements
2,250
2,622
6
Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
I-PROBONO
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2024
- 16 -
7
Employees

The average monthly number of employees during the year was:

2024
2023
Number
Number
1
1
The number of employees whose annual remuneration was more than £60,000 is as follows:
2024
2023
Number
Number
Between £70,001 to £80,000
1
-
Remuneration of key management personnel

The remuneration of key management personnel was as follows:

2024
2023
£
£
Aggregate compensation
74,250
58,667
8
Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

9
Debtors
2024
2023
Amounts falling due within one year:
£
£
Other debtors
720
-
Prepayments and accrued income
2,527
1,515
3,247
1,515
I-PROBONO
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2024
- 17 -
10
Creditors: amounts falling due within one year
2024
2023
£
£
Other taxation and social security
2,472
3,964
Trade creditors
720
1,198
Other creditors
4,219
4,070
Accruals and deferred income
11,100
17,427
18,511
26,659
I-PROBONO
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2024
- 18 -
11
Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

Movement in funds
Movement in funds
Balance at
1 May 2022
Incoming resources
Resources expended
Balance at
1 May 2023
Incoming resources
Resources expended
Transfers
Balance at
30 April 2024
£
£
£
£
£
£
£
£
Oak Foundation Ltd
-
-
-
-
-
(2,220)
2,220
-
Avaaz
35,701
-
(35,701)
-
-
-
-
-
Open Society South Asia
35,979
719,015
(283,319)
471,675
-
(170,190)
-
301,485
God My Silent Partner
-
30,000
-
30,000
-
(43,631)
13,631
-
Tides Foundation
-
-
-
-
274,495
(38,687)
-
235,808
Childrens Justice Fund
-
-
-
-
10,989
(6,049)
-
4,940
71,680
749,015
(319,020)
501,675
285,484
(260,777)
15,851
542,233

Purpose of Restricted Funds

 

Restricted funds comprise of 3 different funds, that are all restricted to directly attributable costs for the charitable activities as below:

 

Open Society South Asia - to strengthen programs in Nepal, Bangladesh, Sri Lanka and Pakistan

 

Childrens Justice Fund - providing guidance to organisations, institutions, and individuals that serve survivors of child sex abuse, online child sexual exploitation, and child pornography.

 

Tides Foundation - to support cultural activities related to awareness raising and knowledge about India and access to justice.

I-PROBONO
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2024
- 19 -
12
Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 May 2023
Incoming resources
Resources expended
Transfers
At 30 April 2024
£
£
£
£
£
General funds
206,391
169,350
(214,583)
(15,851)
145,307
Previous year:
At 1 May 2022
Incoming resources
Resources expended
Transfers
At 30 April 2023
£
£
£
£
£
General funds
352,711
233,018
(379,338)
-
206,391
13
Analysis of net assets between funds
Unrestricted
Restricted
Total
funds
funds
2024
2024
2024
£
£
£
At 30 April 2024:
Current assets/(liabilities)
145,307
542,233
687,540
145,307
542,233
687,540
Unrestricted
Restricted
Total
funds
funds
2023
2023
2023
£
£
£
At 30 April 2023:
Current assets/(liabilities)
206,391
501,675
708,066
206,391
501,675
708,066
14
Related party transactions

There were no disclosable related party transactions during the year (2023 - none).

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