| REGISTERED COMPANY NUMBER: |
| REGISTERED CHARITY NUMBER: |
| REPORT OF THE TRUSTEES AND |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 OCTOBER 2025 |
| FOR |
| FREEDOM NOW UK |
| REGISTERED COMPANY NUMBER: |
| REGISTERED CHARITY NUMBER: |
| REPORT OF THE TRUSTEES AND |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 OCTOBER 2025 |
| FOR |
| FREEDOM NOW UK |
| FREEDOM NOW UK |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 OCTOBER 2025 |
| Page |
| Report of the Trustees | 1 | to | 2 |
| Statement of Financial Activities | 3 |
| Balance Sheet | 4 |
| Notes to the Financial Statements | 5 | to | 9 |
| FREEDOM NOW UK (REGISTERED NUMBER: 07817527) |
| REPORT OF THE TRUSTEES |
| FOR THE YEAR ENDED 31 OCTOBER 2025 |
| The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 October 2025. The trustees have adopted the provisions of 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). |
| OBJECTIVES AND ACTIVITIES |
| Objectives and activities |
| The charity's objects are for the public benefit to promote human rights in relation to liberty and security of person and in relation to torture and inhuman or degrading treatment or punishment (as those rights are defined in articles 3 and 5 of the European convention on human rights) throughout the world by all or any of the following means: |
| 1. Eliminating infringements of such rights, |
| 2. Monitoring abuses of such rights, |
| 3. Obtaining redress for the victims of abuses of such rights, |
| 4. Relieving need among the victims |
| 5. Research concerning such rights, |
| 6. Providing technical advice to government and others on matters pertaining to such rights, |
| 7. Contributing to the sound administration of the law, |
| 8. Raising awareness of and advancing education concerning such rights, |
| 9. Promoting public support for such rights, |
| 10. Promoting respect for such rights among individuals and corporations, |
| 11. Promoting the enforcement of the law in respect of such rights, and |
| 12. International advocacy in respect of such rights. |
| ACHIEVEMENTS AND PERFORMANCE |
| In the year to 31 October 2024, the Charity assisted 41 individuals in 21 countries. The Charity filed three petitions regarding human rights abuses in Belarus, Kyrgyzstan and Tajikistan with international legal tribunals, educated dozens of policymakers on deficiencies in rule of law around the world, and provided expert analysis to members of the media about human rights abuses in authoritarian countries, particularly the deteriorating situation in Afghanistan. In particular, the Charity partnered with the UK office of the law firm Hogan Lovells to produce a report on civil society in Afghanistan. The Charity also continued to campaign for the release of Dr. Gubad Ibadoghlu, an Azerbaijani economist working at the London School of Economics who is wrongfully imprisoned in Azerbaijan. As a result of the Charity's activities, one case was won at the United Nations, and three individuals were released from wrongful detention. |
| The Charity receives the generous pro bono support of volunteer solicitors and law firms to identify prisoners of conscience, prepare legal petitions, and provide legal assistance in matters related to advocacy. The value of this support is not included in the accounts. |
| The Trustees are confident that the Charity will meet it's objectives in future years. |
| FREEDOM NOW UK (REGISTERED NUMBER: 07817527) |
| REPORT OF THE TRUSTEES |
| FOR THE YEAR ENDED 31 OCTOBER 2025 |
| FINANCIAL REVIEW |
| The results to date are as expected by the Trustees. |
| PLANS FOR FUTURE PERIODS |
| The Trustees anticipate the Charity will leverage its current resources to provide ongoing support to 41individuals in 21 countries, take on support of at least six additional individuals, and focus on key thematic areas related to wrongful detention, including women's rights in Afghanistan, sanctions against human rights abusers, and restrictions on digital expression. |
| STRUCTURE, GOVERNANCE AND MANAGEMENT |
| Governing document |
| The trustees manage the Charity they meet as required to set strategy and monitor ouputs. |
| REFERENCE AND ADMINISTRATIVE DETAILS |
| Registered Company number |
| Registered Charity number |
| Registered office |
| Trustees |
| Approved by order of the board of trustees on |
| FREEDOM NOW UK |
| STATEMENT OF FINANCIAL ACTIVITIES |
| FOR THE YEAR ENDED 31 OCTOBER 2025 |
| 2025 | 2024 |
| Unrestricted | Total |
| fund | funds |
| Notes | £ | £ |
| EXPENDITURE ON |
| Raising funds | 2 |
| Charitable activities |
| Total |
| NET INCOME/(EXPENDITURE) | ( |
) | ( |
) |
| RECONCILIATION OF FUNDS |
| Total funds brought forward |
| TOTAL FUNDS CARRIED FORWARD | 130,123 |
| FREEDOM NOW UK (REGISTERED NUMBER: 07817527) |
| BALANCE SHEET |
| 31 OCTOBER 2025 |
| 2025 | 2024 |
| Unrestricted | Total |
| fund | funds |
| Notes | £ | £ |
| CURRENT ASSETS |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 5 | ( |
) | ( |
) |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| NET ASSETS |
| FUNDS | 6 |
| Unrestricted funds | 130,123 |
| TOTAL FUNDS | 130,123 |
| The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025. |
| The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006. |
| The trustees acknowledge their responsibilities for |
| (a) | ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and |
| (b) | preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. |
| These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. |
| The financial statements were approved by the Board of Trustees and authorised for issue on |
| FREEDOM NOW UK |
| NOTES TO THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 31 OCTOBER 2025 |
| 1. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. |
| Incoming resources |
| All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income: |
| . income from donations or grants is recognised when there is evidence of entitlement to the gift,receipt is probable and its amount can be measured reliably. |
| . legacy income is recognised when receipt is probable and entitlement is established. |
| . income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers. |
| . income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted. |
| Resources expended |
| Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any |
| VAT which cannot be fully recovered, and is classified under headings of the statement of financial |
| activities to which it relates: |
| - expenditure on raising funds includes the costs of all fundraising activities, events, noncharitable trading activities, and the sale of donated goods. |
| - expenditure on charitable activities includes all costs incurred by a charity in undertaking |
| activities that further its charitable aims for the benefit of its beneficiaries, including those |
| support costs and costs relating to the governance of the charity apportioned to charitable |
| activities. |
| - other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities. |
| All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs |
| attributable to a single activity are allocated directly to that activity. Shared costs are apportioned |
| between the activities they contribute to on a reasonable, justifiable and consistent basis. |
| FREEDOM NOW UK |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 OCTOBER 2025 |
| 1. | ACCOUNTING POLICIES - continued |
| Taxation |
| The charity is exempt from corporation tax on its charitable activities. |
| Fund accounting |
| Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. |
| 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. |
| Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. |
| Limited by guarantee |
| The company has no share capital. P Magyar has guaranteed £10 in the event of the company being wound up. |
| 2. | RAISING FUNDS |
| Investment management costs |
| 2025 | 2024 |
| £ | £ |
| Support costs | 482 | 481 |
| 3. | TRUSTEES' REMUNERATION AND BENEFITS |
| There were no trustees' remuneration or other benefits for the year ended 31 October 2025 nor for the year ended 31 October 2024. |
| Trustees' expenses |
| There were no trustees' expenses paid for the year ended 31 October 2025 nor for the year ended 31 October 2024. |
| FREEDOM NOW UK |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 OCTOBER 2025 |
| 4. | COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES |
| Unrestricted |
| fund |
| £ |
| EXPENDITURE ON |
| Raising funds |
| Charitable activities |
| Total |
| NET INCOME/(EXPENDITURE) | ( |
) |
| RECONCILIATION OF FUNDS |
| Total funds brought forward |
| TOTAL FUNDS CARRIED FORWARD |
130,123 |
| 5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Freedom Now US | 1,550 | 1,550 |
| Accrued expenses |
| 6. | MOVEMENT IN FUNDS |
| Net |
| At | movement | At |
| 1/11/24 | in funds | 31/10/25 |
| £ | £ | £ |
| Unrestricted funds |
| General fund | 130,123 | (1,061 | ) | 129,062 |
| TOTAL FUNDS | (1,061 | ) | 129,062 |
| FREEDOM NOW UK |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 OCTOBER 2025 |
| 6. | MOVEMENT IN FUNDS - continued |
| Net movement in funds, included in the above are as follows: |
| Incoming | Resources | Movement |
| resources | expended | in funds |
| £ | £ | £ |
| Unrestricted funds |
| General fund | - | (1,061 | ) | (1,061 | ) |
| TOTAL FUNDS | ( |
) | (1,061 | ) |
| Comparatives for movement in funds |
| Net |
| At | movement | At |
| 1/11/23 | in funds | 31/10/24 |
| £ | £ | £ |
| Unrestricted funds |
| General fund | 131,035 | (912 | ) | 130,123 |
| TOTAL FUNDS | 131,035 | (912 | ) | 130,123 |
| Comparative net movement in funds, included in the above are as follows: |
| Incoming | Resources | Movement |
| resources | expended | in funds |
| £ | £ | £ |
| Unrestricted funds |
| General fund | - | (912 | ) | (912 | ) |
| TOTAL FUNDS | - | (912 | ) | (912 | ) |
| A current year 12 months and prior year 12 months combined position is as follows: |
| Net |
| At | movement | At |
| 1/11/23 | in funds | 31/10/25 |
| £ | £ | £ |
| Unrestricted funds |
| General fund | 131,035 | (1,973 | ) | 129,062 |
| TOTAL FUNDS | 131,035 | (1,973 | ) | 129,062 |
| FREEDOM NOW UK |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 31 OCTOBER 2025 |
| 6. | MOVEMENT IN FUNDS - continued |
| A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: |
| Incoming | Resources | Movement |
| resources | expended | in funds |
| £ | £ | £ |
| Unrestricted funds |
| General fund | - | (1,973 | ) | (1,973 | ) |
| TOTAL FUNDS | - | (1,973 | ) | (1,973 | ) |
| 7. | RELATED PARTY DISCLOSURES |