The Trustees present their annual report and financial statements for the year ended 31 December 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the Independent Diplomat's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)".
1. Summary of the objectives of the charity set out in its governing document:
a. To promote conflict resolution and reconciliation and the relief of poverty for the benefit of the public by increasing skills and capacities in diplomacy of those who are in need of such expertise and who also have the capability to promote conflict resolution and reconciliation within government and in international institutions, including those of the United Nations.
b. To advance the education of the public in the nature, uses and conduct of diplomacy with special reference (but not by way of limitation) to its uses in conflict resolution and reconciliation.
2. Summary of the main activities undertaken for the public benefit in relation to these objects.
ID has referred to the Charity Commission's guidance on public benefit in the design and implementation of its projects and bears it in mind when reviewing our activities.
The primary public benefit of ID's work is the promotion of conflict resolution and reconciliation. ID pursues these goals by increasing skills and capacities in diplomacy of those who are in need of such expertise. The premise is that those with improved and more informed access to diplomatic channels for dispute resolution will not revert to violent means. In cases where partners cannot afford to pay fees, activities are funded by donations. Education also provides a public benefit in two ways. First and foremost, ID's partner work results in a transfer of knowledge on diplomatic practice and the nature of international institutions. Second, ID educates the public in this area through the media, such as articles and television and radio interviews, and participation in public discussion, including at conferences and universities.
In carrying out these activities, ID strictly adheres to the following ethical criteria:
Observance of international law; respect for international institutions including those of the United Nations and the institutions of government generally;
The protection of human rights;
Support of democratic and accountable governance;
Refusal of support to those promoting unlawful violence.
ID's partners are assessed against these criteria by rigorous research, discussion with experts in the field, and by our Advisory Council.
Finally, ID has a sister organisation based in New York, Independent Diplomat, Inc. ("ID US") a 501(c)(3) non - profit organisation incorporated under the laws of the United States. ID's collaboration with ID US results in greater efficiency in the operations on both sides of the Atlantic, maximising the impact of its goals, in line with our stated objectives.
The additional details of objectives and activities described below were undertaken jointly by ID and ID US in the furtherance of a shared set of goals between the two entities. ID (UK) contributed directly to the full range of objectives and activities set out below.
3. Additional details of objectives and activities.
ID is an innovative venture in the world of international relations, diplomacy and conflict prevention. A non-profit advisory group governed by its Memorandum and Articles of Association where its objectives are set out in clause 3 (replicated above), ID was created to facilitate for its partners broader participation in diplomatic processes and decision-making, in particular in multilateral and regional forums, such as the United Nations, the African Union and the European Union. By enabling better participation, our work strengthens the agreements and policies that arise from diplomatic negotiations, thereby reducing the risk of conflict and making the world's diplomatic system more effective and legitimate.
ID's principal mode of operation is confidential advice to partners. It works in a non-partisan fashion to advance the interests of the states where it works, and not individuals or individual political parties. It engages both with opposition and civil society groups, and with all levels of government, in order to achieve fair and sustainable results. It further works to educate these 'actors' as well as the general public in regard to these issues.
ID’s partner-led model is fundamental to forming equitable relationships of trust with the groups and individuals we collaborate with to design projects, set priorities and undertake activities. Through this model, ID treats our partners as clients, starting with a “listen first” approach to learn about their objectives. Next, ID uses our expertise and diplomatic experience to identify opportunities and strategies to help them achieve these goals. ID’s theory of change is that bottom-up solutions that reflect affected communities’ experiences ensure better practices and sustainable peace. Our partners are the agents of this change, and ID offers advice, expertise, training, and support necessary to make their vision a reality.
Our project activities vary, but they always focus on providing information about, and access to, key diplomatic decision-making bodies and individuals. This includes building skills (diplomatic, negotiation, communications) so that our partners are equipped to translate access into concrete policy change. ID provides information, advice and analysis to ensure that our partners have the information and support needed to effectively navigate and influence policy.
Our project outputs include visits to key diplomatic and Member State capitals and participation in global policy forums and negotiations, including through arrangement and preparation for meetings with the decision-makers that matter. Information, analysis, briefing papers, talking points and logistical support ensure that our partners’ participation in multilateral policy forums or bilateral diplomacy is effective and impactful. Training seminars (e.g. in diplomacy, communications, or negotiation) and policy formulation sessions ensure that the substantive goals underpinning the diplomatic activity is driven by affected communities themselves, and that they are equipped with the skills necessary to execute an effective strategy. ID also provides institutional advice and support – including on fundraising – to improve our partners’ organisational robustness and the sustainability of their work.
ID conducted its work in 2025 across a range of projects organised under three pillars: systems change, global threats, and conflict resolution.
SYSTEMS CHANGE PILLAR
Meet the Parties
Objective
The only confidential forum for legitimate non-state voices to directly address members of the UN Security Council.
Context
Most violent conflicts involve non-state actors, yet they are routinely shut out of the body responsible for international peace and security. Meet the Parties closes that gap. In 2025 the initiative continued to expand to emerging conflicts – from South Sudan to Afghanistan to Cameroon – and an independent assessment confirmed its value: several member states report using the sessions to shape their positions in subsequent Council discussions.
Activities and Outputs
Those findings anchored a flagship conference held in November with the International Peace Institute – a milestone toward institutionalising inclusive diplomacy and exploring how the model might be applied in other multilateral fora. By creating systematic access for non-state actors to the world’s most powerful diplomatic body, Meet the Parties demonstrates how inclusive engagement contributes to more effective and sustainable conflict resolution.
Centering Refugees in the Diplomatic Process
Objective
Partnering with refugee leaders to secure not just a voice in negotiations, but formal seats at the table.
Context
ID’s breakthrough was establishing a provision in international law requiring that refugees be consulted in any international negotiations about refugee policy – fundamentally changing how refugee voices are included in policymaking. ID now supports a comprehensive programme across six countries – Ethiopia, Kenya, Uganda, Jordan, Egypt, and Turkey – to localise that impact, enabling refugee-led organisations to influence policy at local, national, and global levels.
Activities and Outputs
In 2025, ID supported partners to take the floor at major regional policy forums, delivered a series of “Skill Up” sessions building diplomatic and advocacy skills, and prepared a partner delegation for the Global Refugee Forum Progress Review in Geneva. In a landmark for refugee self-representation, a refugee leader based in Ethiopia was granted permission to travel to attend a policymaking event for the first time. ID also concluded a scoping study on climate displacement, drawing on consultations with affected communities to position the organisation for new programming in an emerging field where both refugee and climate policy fall short.
GLOBAL THREATS PILLAR
Climate Change
Objective
Helping the world’s most climate-vulnerable nations lead, not follow, in international climate diplomacy.
Context
For more than fifteen years, ID has supported the Republic of the Marshall Islands (RMI) to achieve maximum impact in complex international climate negotiations. With ID’s support, RMI created and leads the High Ambition Coalition (HAC), which helped deliver key elements of the Paris Agreement – the 1.5°C temperature goal and the requirement to strengthen emissions targets every five years – and has been central to securing commitments to double adaptation finance, building momentum to transition away from fossil fuels, and capitalising the Loss and Damage Fund.
Activities and Outputs
In 2025, ID supported RMI’s leadership of the HAC on the road to COP30, including at UN General Assembly High-Level Week, across two sessions of the UN Human Rights Council – including the Council’s first-ever resolution addressing the human-rights dimensions of sea-level rise – and at Pre-COP in Brasília. In July, the International Court of Justice issued a landmark advisory opinion on states’ obligations in respect of climate change, opening new pathways for accountability; ID supported RMI in carrying its significance to international audiences. Across every forum, the goal is the same: ensuring vulnerable nations can effectively advocate for climate justice.
Cyberdiplomacy
Objective
Turning Pacific small-island states from passive recipients of global cyber policy into active shapers of it.
Context
Small Island Developing States in the Pacific face unique cyber vulnerabilities but have historically been excluded from global internet governance. Since 2021, ID has enabled Pacific nations to participate effectively in UN cybersecurity negotiations and cybercrime treaty discussions. Our breakthrough achievement was facilitating the first-ever joint positions by Pacific Islands Forum member states – ensuring their voices shape global norms for responsible state behaviour online.
Activities and Outputs
In 2025, at the final session of the UN Open-Ended Working Group, ID played a coordination role for Pacific Islands Forum members, helping secure recognition of small-island priorities in the outcome. ID led sessions at the inaugural Pacific Cyber Week in Fiji and supported Vanuatu in articulating a national position on how international law applies in cyberspace – one of the few developing countries in the world to do so. This work demonstrates how diplomatic capacity-building can transform small states into active shapers of digital governance while advocating for human rights protections in global cyber frameworks.
Ocean Resilience
Objective
Ensuring the communities most affected by ocean degradation help shape the policies meant to protect it.
Context
Ocean degradation and climate impacts disproportionately affect coastal and island communities that often lack representation in climate policy forums. Through the Ocean Resilience and Climate Alliance (ORCA) programme, ID supports a network of senior diplomatic champions advocating for ocean-focused climate policies, with particular attention to indigenous Arctic and coastal Pacific communities.
Activities and Outputs
In 2025, ID convened and staffed high-level champions – including former US Secretary of State John Kerry, the UN Special Envoy for the Ocean, and a former EU Commissioner – across key international meetings. The work delivered concrete results, including a new law in Ghana expanding inshore coastal protections for small-scale fishers, alongside progress on offshore wind development and the protection of the Central Arctic Ocean. By connecting under-represented communities with high-level diplomatic platforms, ID helps ensure ocean resilience becomes central to global climate responses.
CONFLICT RESOLUTION PILLAR
Myanmar / Rohingya
Objective
Keeping Rohingya voices – and the pursuit of justice and safe return – at the centre of Myanmar’s future.
Context
Since 2017, ID has provided diplomatic support to Rohingya representatives pursuing justice and accountability following genocide, while working toward conditions for safe repatriation. We help bridge critical gaps between Rohingya voices and Myanmar’s broader democratic opposition, positioning Rohingya inclusion as integral to the country’s democratic transition. In 2025, new multi-year support strengthened grassroots human-rights documentation and training and sustained the international advocacy that keeps the Rohingya issue on the diplomatic agenda – demonstrating how systematic advocacy can maintain international focus on a marginalised community even amid broader upheaval.
Mali
Objective
Preserving space for a future, inclusive peace as international attention fades.
Context
Following the collapse of Mali’s 2015 Peace Agreement, ID continues supporting northern Mali’s marginalised communities through strategic diplomatic engagement despite a challenging environment. With international attention diminished and external accountability mechanisms eliminated, ID maintains visibility for northern Mali’s concerns on international agendas through targeted diplomacy with UN Security Council experts and regional partners. We also support systematic documentation of human rights violations, building local capacity for evidence collection while leveraging diplomatic networks to combat impunity. Our work shows how sustained diplomatic engagement can preserve space for future negotiations even when formal peace processes collapse.
Yemen
Objective
Ensuring the marginalisation of Southern Yemenis is addressed in any path to lasting peace.
Context
ID advises the main political representative in South Yemen – the Southern Transitional Council (STC) – and several Yemeni women’s groups, with the aim of ensuring a genuinely inclusive political process that addresses the marginalisation of Southern Yemenis, an essential component of a sustainable Yemen-wide peace. In 2025, ID significantly expanded this partnership around a comprehensive two-year strategy, conducted its first mission to Aden in five years, and supported the STC’s engagement across the US, UK, EU, and UN – including a high-level delegation at the UN General Assembly and the opening of new regional relationships. This work strengthened the STC’s standing as a credible voice within Yemen’s government while advancing the case for southern inclusion in any future settlement.
Western Sahara
Objective
Supporting the Saharawi people’s pursuit of self-determination in the last colony in Africa.
Context
ID works with the Frente POLISARIO on its objective of securing a process of self-determination for the indigenous Saharawi people of Western Sahara. In 2025, amid a stalled UN process and shifting positions among key states, ID provided strategic support around the annual MINURSO mandate negotiations and the broader political track. Following the 2024 European Court of Justice ruling, ID supported engagement on the application of EU–Morocco agreements to the territory, and facilitated a visit by the SADR Foreign Minister to the United Kingdom to explore avenues for a credible and balanced process.
Afghanistan
Objective
Amplifying credible democratic voices – especially women – to keep Afghanistan on the international agenda.
Context
Through targeted support to Afghan female diplomats and civil society actors, ID works to keep Afghanistan on the international agenda while bridging pro-democracy initiatives. Our approach empowers professional women diplomats as focal points for international engagement, builds their capacity for multilateral outreach, and facilitates coordinated messaging – countering Taliban legitimacy claims by amplifying credible democratic voices in UN processes and international forums. Building on a successful pilot, ID launched a fully-fledged two-year project in 2025 with the support of the Rockefeller Brothers Fund, fostering shared working methods and joint diplomatic products among the leading pro-democracy platforms.
Overview
Independent Diplomat Limited (“ID”) and its sister organisation Independent Diplomat, Inc. (“ID US”) deliver a single, shared programme of charitable work. During the year, ID US solicited and received the funding that supports that programme and operated the bank accounts through which it was received and applied. ID did not operate a bank account of its own during 2025; all cash receipts and payments relating to ID's activities were transacted by ID US on ID's behalf. ID employs staff in the United Kingdom and incurs other costs directly attributable to delivering the shared programme.
Funding agreements for the shared programme are entered into variously in the name of ID and in the name of ID US. Because all such funding was received into bank accounts held by ID US, funding attributable to the shared programme is recognised as income both in these financial statements and in the financial statements of ID US, as explained in note 1.10. The two sets of financial statements should therefore not be aggregated.
Following a resolution of the Trustees on 4 November 2025, ID has operated its own bank accounts since 1 January 2026. Funding attributable to ID's activities is now received and held by ID directly and recorded in ID's accounting records from source, so that it is recognised as income by one organisation only, and the balance with ID US will be settled and thereafter operated as a routine trading balance.
ID strives to maintain reserves in cases of unforeseen expenditures – for example if a non-fee-paying partner is engaged before we have the opportunity to raise the funds ourselves – and to build greater resiliency against unforeseen loss of revenue, such as the failure of an anticipated grant to materialise.
Reserve policy
General operations expenditure cannot wait, ID will access these funds. Otherwise, we build into our budget projections at least 5% for building reserves.
Risk assessment: The trustees acknowledge their responsibility for ID's risk management. Because ID is so small and closely knit, regular and open communication among staff and trustees, and collaborative decision making that ensures that action taken is in line with the trustees' expectations were seen as adequate.
Fundraising activities: ID's fundraising strategy is based on the assumption that diverse sources of funding increase organisational sustainability and longevity. Our 'model' and objective is that the organisation’s funding should be diverse and avoid excessive concentrations in any single source or sources.
The Trustees have assessed the major risks to which Independent Diplomat is exposed and are satisfied that systems are in place to mitigate exposure to the major risks.
Type of governing document: Memorandum of Association
How the charity is constituted: Company limited by guarantee
Trustee selection method: Appointed |
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The Trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were: |
Names and background information on advisers
Independent Diplomat is guided by an advisory council of experienced former and serving diplomats, international lawyers and leaders of human rights organisations:
Gareth Evans
President Emeritus of International Crisis Group; Chancellor of the Australian National University; Honorary Professorial Fellow at the University of Melbourne; Co-Chair of the International Commission on Nuclear Non Proliferation and Disarmament; author of The Responsibility to Protect: Ending Mass Atrocity Crimes Once and For All (Brookings, 2008) and former Foreign Minister of Australia (1988-96).
Thomas R. Pickering
Vice Chairman of Hills & Company; former Senior Vice President, International Relations of Boeing Company; former U.S. Under Secretary of State for Political Affairs; former US Ambassador to the Russian Federation, India, Israel, El Salvador, Nigeria, Jordan and the United Nations; former Assistant Secretary of State for Oceans and International Environmental and Scientific Affairs and Chairman of the American Academy of Diplomacy.
Marjatta Rasi
Former Finnish Ambassador to India, Sri Lanka, Bangladesh, Nepal, Bhutan (1991-95); Director General of the Department of International Development Cooperation within the Finnish MFA (1995-1998); former Finnish Permanent Representative to the UN in New York (1998-2005); former Member of the Board of the International Peace Academy (2000-2002); Vice President of ECOSOC (2002-2003); And Chairman of ECOSOC (2004-2005); Under Secretary of State for Development Policy at the Finnish MFA (2005-2009); Ambassador to Austria and Permanent Representative to UN organisations in Vienna until 2013.
Danilo Türk
Former Slovenian Permanent Representative to the United Nations; former Assistant Secretary-General of the UN Department of Political Affairs; President of Slovenia from December 2007 until December 2012.
Employee involvement
Independent Diplomat's policy is to consult and discuss with employees, through unions, staff councils and at meetings, matters likely to affect employees' interests.
Information of matters of concern to employees is given through information bulletins and reports which seek to achieve a common awareness on the part of all employees of the financial and economic factors affecting the group's performance.
Disabled persons
Applications for employment by disabled persons are always fully considered, bearing in mind the aptitudes of the applicant concerned. In the event of members of staff becoming disabled, every effort is made to ensure that their employment within Independent Diplomat continues and that the appropriate training is arranged. It is the policy of Independent Diplomat that the training, career development and promotion of disabled persons should, as far as possible, be identical to that of other employees.
The Trustees report was approved on behalf of the Board of Trustees.
I report to the Trustees on my examination of the financial statements of Independent Diplomat (the Independent Diplomat) for the year ended 31 December 2025.
Having satisfied myself that the financial statements of the Independent Diplomat are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the Independent Diplomat’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.
Since the Independent Diplomat’s gross income exceeded £250,000, the independent examiner must be a member of a body listed in section 145 of the Charities Act 2011. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, 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:
accounting records were not kept in respect of the Independent Diplomat as required by section 386 of the Companies Act 2006.
the financial statements do not accord with those records; or
the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination; or
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 financial statements 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.
The statement of financial activities includes all gains and losses recognised in the year.
The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
Independent Diplomat is a private company limited by guarantee incorporated in England and Wales. The registered office is 166 College Road, Harrow, Middlesex, HA1 1RA.
The financial statements have been prepared in accordance with the Independent Diplomat's Memorandum 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 Independent Diplomat is a Public Benefit Entity as defined by FRS 102.
The financial statements are prepared in sterling, which is the functional currency of the Independent Diplomat. 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.
At the time of approving the accounts, the Trustees have a reasonable expectation that Independent Diplomat 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 accounts.
During the year ID's cash receipts and payments were transacted by ID US on ID's behalf, and ID remains dependent on ID US for the funding of its activities. ID US has confirmed in writing, by letter dated 24 September 2013 and reconfirmed by letter dated 31 October 2022, that its guarantee of financial support to ID is open-ended and remains in force.
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 or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Cash donations are recognised on receipt. Other donations are recognised once the Independent Diplomat 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.
Funding for programmes delivered jointly with ID US was received during the year into bank accounts held by ID US. Such funding is recognised as ID's income where ID is a party to the funding agreement or has undertaken the activity to which the funding relates, and the corresponding resources are recognised within debtors as funds held by ID US on ID's behalf (note 6). The same funding is recognised as income by ID US, which received it (note 1.10).
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.
All expenditures are accounted for on an accrual basis and have been included under expense categories that aggregate all costs for allocation to activities. Where cost amounts can be directly attributable to particular activities they have been allocated on a basis consistent with the use of the resources.
Charitable activities include those costs associated with meeting constitutional and statutory requirements of the charity and include the audit fees and costs linked to the strategic management of the charity.
Where costs incurred by ID are recoverable from ID US under the organisations' cost-sharing arrangements, expenditure is presented net of the amount recoverable. Gross expenditure before amounts recoverable from ID US is disclosed in note 3.
The Independent Diplomat 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 Independent Diplomat's balance sheet when the Independent Diplomat 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.
Basic financial assets, which include debtors, are measured at transaction price including transaction costs. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities, including creditors, are recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds is charged against the specific fund.
Relationship with Independent Diplomat, Inc. and basis of recognition
Independent Diplomat Limited (“ID”) delivers a single, shared programme of charitable work with its sister organisation Independent Diplomat, Inc. (“ID US”), a not-for-profit corporation incorporated in New York. Neither organisation controls the other and their financial statements are not consolidated.
Throughout the year ID did not operate a bank account of its own. Funding for the shared programme, including funding under agreements entered into in ID's name, was paid into bank accounts held by ID US, and all cash receipts and payments relating to ID's activities were transacted by ID US on ID's behalf. ID employs staff in the United Kingdom and incurs other directly attributable costs of delivering the programme.
Because the same funding supports activity undertaken by both organisations and was received into accounts held by ID US, funding attributable to the shared programme is recognised as income in these financial statements and also in the financial statements of ID US for the year ended 31 December 2025. The financial statements of ID and of ID US therefore report certain of the same resources, and should not be aggregated. The Trustees consider this presentation, together with the disclosures in note 10, to give the clearest available account of ID's own activities and obligations for the year.
Following a resolution of the Trustees on 4 November 2025, ID has operated its own bank account since 1 January 2026. From that date, funding attributable to ID's activities is received and held by ID directly and recorded in ID's accounting records from source, so that it is recognised as income by one organisation only, and the balance with ID US will be settled and thereafter operated as a routine trading balance.
Expenditure is presented net of costs recoverable from ID US. Gross expenditure before amounts recoverable was £796,652 (2024: £316,295), of which £642,829 (2024: £297,277) related to employment costs. Amounts recoverable from ID US of £478,865 (2024: £252,686) comprise employment costs of staff engaged on programmes managed by ID US, and are settled through the balance held with ID US (note 6).
.
R Afshar is a Trustee of the charity and is employed by Independent Diplomat, Inc. (“ID US”) as its Executive Director. His appointment, terms of employment and remuneration are determined by the Board of Directors of ID US under a resolution of that board and are not determined by, or subject to the approval of, the Trustees of the charity. He was appointed a Trustee in recognition of the global nature of the organisations' shared work and receives no remuneration from the charity in respect of his office as Trustee.
Under the cost-sharing arrangements described in note 11, employment costs of £97,933 in respect of R Afshar were borne by the charity during the year, allocated by reference to time spent on the charity's activities, and are included within employment costs in note 5. The charity made no payment to R Afshar directly.
The Trustees consider that the charity bearing a share of these costs is authorised by clause 4(A) of the Memorandum of Association (treated as a provision of the Articles by section 28 of the Companies Act 2006), which permits payment in good faith of reasonable and proper remuneration to any member, officer or servant of the company for services rendered to the company, R Afshar being a member of the company as required by Article 33. The other Trustees approved the charity's participation in the cost-sharing arrangements and the amount borne by the charity, having satisfied themselves that it is reasonable and proper; R Afshar took no part in that decision or in the allocation of his own costs. R Afshar will resign as a Trustee during 2026.
Other than as described above, no Trustee received remuneration or other benefits from the charity during the year (2024: £Nil), and no Trustee was reimbursed expenses.
The average monthly number of persons (including unpaid trustees) employed by the company during the year was:
Employment costs include £478,865 (2024: £252,686) in respect of staff engaged on programmes managed by ID US, which is recoverable from ID US (note 3). ID's employees are paid through a United Kingdom payroll operated on ID's behalf; during the year salaries and related liabilities were paid by ID US (note 1.10).
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.
The restricted funds of the charity are not held in a bank account of the charity. The corresponding cash is held by ID US on the charity's behalf and is included within funds held by ID US in note 6. Restricted funding for programmes delivered jointly with ID US is also reported within net assets with donor restrictions in the financial statements of ID US (note 1.10).
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..
Independent Diplomat, Inc. (“ID US”) is a not-for-profit corporation incorporated in New York and exempt from United States federal income tax under section 501(c)(3) of the Internal Revenue Code. Association Independent Diplomat is a charitable association formed in Switzerland. Both are sister organisations of ID. Neither organisation controls ID and ID controls neither of them. R Afshar is a Trustee of ID and Executive Director of ID US.
ID and ID US deliver a shared programme of charitable work. During the year ID US operated the bank accounts through which funding for that programme was received and applied. ID did not operate a bank account of its own during the year; all cash receipts and payments relating to ID's activities were made by ID US on ID's behalf (note 1.10).
Transactions and balances with ID US were as follows:
| 2025 | 2024 |
| £ | £ |
Grants and fees for jointly delivered programmes received by ID US on ID's behalf (note 2) | 423,537 | 96,268 |
Employment costs incurred by ID and recoverable from ID US (note 3) | 478,865 | 252,686 |
Funds held by ID US on ID's behalf at 31 December (note 6) | 129,626 | 22,326 |
The balance held by ID US on ID's behalf is unsecured, interest free and available to ID on demand. Because ID held no bank account and no assets other than this balance, the balance is equal to ID's total funds plus its creditors at the balance sheet date, and it has been determined by reference to the income recognised and the expenditure incurred by ID during the year rather than by reference to a separate cash record maintained for ID. The resources it represents are held within the cash balances of ID US and are reported in ID US's financial statements within cash, net assets with donor restrictions and deferred revenue.
There were no transactions or balances with Association Independent Diplomat during the year (2024: £Nil).
Details of amounts in respect of R Afshar are given in note 4.
Since 1 January 2026 ID has operated its own bank account (note 1.10).