THE EQUITY INDEX C.I.C.

Company limited by guarantee

Company Registration Number:
12582235 (England and Wales)

Unaudited statutory accounts for the year ended 31 October 2025

Period of accounts

Start date: 1 November 2024

End date: 31 October 2025

THE EQUITY INDEX C.I.C.

Contents of the Financial Statements

for the Period Ended 31 October 2025

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes
Community Interest Report

THE EQUITY INDEX C.I.C.

Directors' report period ended 31 October 2025

The directors present their report with the financial statements of the company for the period ended 31 October 2025

Directors

The directors shown below have held office during the whole of the period from
1 November 2024 to 31 October 2025

Alexandra Patricia Lopes Capitao Martins
Lorriann Stephanie Robinson Fenton


The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
7 July 2026

And signed on behalf of the board by:
Name: Alexandra Patricia Lopes Capitao Martins
Status: Director

THE EQUITY INDEX C.I.C.

Profit And Loss Account

for the Period Ended 31 October 2025

2025 2024


£

£
Administrative expenses: ( 526 ) ( 552 )
Operating profit(or loss): (526) (552)
Interest receivable and similar income: 4
Profit(or loss) before tax: (522) (552)
Tax: 105
Profit(or loss) for the financial year: (522) (447)

THE EQUITY INDEX C.I.C.

Balance sheet

As at 31 October 2025

Notes 2025 2024


£

£
Current assets
Debtors: 3 105
Cash at bank and in hand: 1,653 2,070
Total current assets: 1,653 2,175
Creditors: amounts falling due within one year: 4 ( 120 ) ( 120 )
Net current assets (liabilities): 1,533 2,055
Total assets less current liabilities: 1,533 2,055
Total net assets (liabilities): 1,533 2,055
Members' funds
Profit and loss account: 1,533 2,055
Total members' funds: 1,533 2,055

The notes form part of these financial statements

THE EQUITY INDEX C.I.C.

Balance sheet statements

For the year ending 31 October 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

This report was approved by the board of directors on 8 July 2026
and signed on behalf of the board by:

Name: Alexandra Patricia Lopes Capitao Martins
Status: Director

The notes form part of these financial statements

THE EQUITY INDEX C.I.C.

Notes to the Financial Statements

for the Period Ended 31 October 2025

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Turnover policy

    Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

THE EQUITY INDEX C.I.C.

Notes to the Financial Statements

for the Period Ended 31 October 2025

  • 2. Employees

    2025 2024
    Average number of employees during the period 0 0

THE EQUITY INDEX C.I.C.

Notes to the Financial Statements

for the Period Ended 31 October 2025

3. Debtors

2025 2024
£ £
Other debtors 105
Total   105

THE EQUITY INDEX C.I.C.

Notes to the Financial Statements

for the Period Ended 31 October 2025

4. Creditors: amounts falling due within one year note

2025 2024
£ £
Other creditors 120 120
Total 120 120

COMMUNITY INTEREST ANNUAL REPORT

THE EQUITY INDEX C.I.C.

Company Number: 12582235 (England and Wales)

Year Ending: 31 October 2025

Company activities and impact

The Equity Index’s activities support UK-based international development and social change organisations (including non-governmental organisations, companies, donors/foundations, research organisations and media actors) to develop more equitable organisational policies, practices and partnerships. The Equity Index was founded in May 2020. From July 2020 to June 2021, we delivered a pilot project funded by the Joffe Charitable Trust to provide proof of concept of the index. We have not been successful in raising additional grant funding since the pilot, and therefore have not been able to cover core costs related to further developing and running the index. Over the period 1 November 2024 to 31 October 2025 (including up until the present), The Equity Index and other similar initiatives have continued to face a challenging funding environment. Foreign aid has experienced unprecedented cuts, which have had a widespread effect, particularly on infrastructure organisations such as ours. However, there is still value for the role of The Equity Index in continuing to advocate for more equitable development practices through our website. As ever, we continue to make publicly available all resources that we produce on The Equity Index website (https://theequityindex.org). This means they are available to any individual or organisation that wishes to use them in their own work. The Equity Index did not engage in any consultancy projects over this time. However, we are currently delivering a project for the Diocese of London focused on creating an equity and racial justice assessment framework. This will be reflected in our next report. We have also launched a new podcast on Spotify called Take or Give, co-hosted by our two founders, which has focused on spreading messages related to equity across the sector.

Consultation with stakeholders

No consultation with stakeholders

Directors' remuneration

No remuneration was received

Transfer of assets

No transfer of assets other than for full consideration

This report was approved by the board of directors on
7 July 2026

And signed on behalf of the board by:
Name: Alexandra Patricia Lopes Capitao Martins
Status: Director