## **Company Registration Number: 02824893 Charity Registration Number: 1024948**
## **THE CIVIL LIBERTIES TRUST**
**(A Company Limited by Guarantee)**
## **EXECUTIVE COMMITTEE'S REPORT AND FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 31 DECEMBER 2024**
## **THE CIVIL LIBERTIES TRUST**
## **CONTENTS**
||Page|
|---|---|
|Reference and Administrative Details of the Company, its Executive Committee and||
|Advisers|1-2|
|Trustees' AnnualReport|3-11|
|Independent Auditors' Report on the Financial Statements|12-15|
|Statement of Financial Activities|16|
|Balance Sheet|17|
|Statement of Cash Flows|18|
|Notes to the Financial Statements|19-35|
## **THE CIVIL LIBERTIES TRUST**
## **REFERENCE AND ADMINISTRATION DETAILS OF THE COMPANY, ITS EXECUTIVE COMMITTEE AMD ADVISORS**
**FOR THE YEAR ENDED 31 DECEMBER 2024**
|**Executive Committee**|Christina Blacklaws, Chair|
|---|---|
||Letitia Corinna Andrewartha, Treasurer|
||Baroness Jane Campbell|
||Nazmin Choudhury|
||Hannah Cox|
||Aidan Joseph Geary|
||Emma Higham|
||Thomas Holland|
||Alastair Livesey|
||Ian McDougall|
||Helen Moulinos (resigned 20 October 2024)|
||Pratheeban Nambyiah (resigned 17 June 2024)|
||Patricia Tuitt (resigned 18 September 2024)|
||Nicholas Turner|
|**Company registered**||
|**number**|02824893|
|**Charity registered**||
|**number**|1024948|
|**Registered office**|Liberty House|
||26-30 Strutton Ground|
||London|
||SW1P 2HR|
|**Company Secretary**|Jenny Beardsley (appointed 18 March 2024)|
||Martha Spurrier (resigned 18 March 2024)|
|**Liberty Director**|Akiko Hart (from 31 January 2024, Interim Director 5 June 2023 to 31|
||January 2024)|
||Martha Spurrier (until 31 January 2024)|
|**Independent Auditors**|MHA|
||Chartered Accountants and Statutory Auditor|
||6thFloor|
||2 London Wall Place|
||London|
||EC2Y 5AU|
Page 1
## **THE CIVIL LIBERTIES TRUST**
## **REFERENCE AND ADMINISTRATION DETAILS OF THE COMPANY, ITS EXECUTIVE COMMITTEE AMD ADVISORS CONTINUED**
**FOR THE YEAR ENDED 31 DECEMBER 2024**
## **Bankers**
Royal Bank of Scotland Natwest Group 1[st] Floor 440 Strand London WC2R 0QS
CAF Bank PO Box 289 West Malling Kent ME19 4TA Nationwide Building Society Kings Park Road Moulton Park Northampton NN3 6NW
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**THE CIVIL LIBERTIES TRUST (A company limited by guarantee)**
## **TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2024**
The Trustees of The Civil Liberties Trust ( hereafter “CLT” or “the Charity”) present their report and audited financial statements for the year ended 31 December 2024.
The Board of Trustees confirm that the financial statements of the Charity comply with current statutory requirements, the requirements of the Charity’s governing document and the provisions of the Statement of Recommended Practice (SORP) ‘Accounting and Reporting by Charities (FRS 102)’.
## **MISSION AND VALUES**
The Charity’s objects are:
**1** To promote human rights (as set out in the Human Rights Act 1998, the European Convention on Human Rights, the Universal Declaration of Human Rights and subsequent United Kingdom legislation and international treaties and conventions to which the United Kingdom is party) for the benefit of the public throughout the United Kingdom by all or any of the following means:
- i. Obtaining redress for the victims of human rights abuses;
- ii. Monitoring, investigating and documenting human rights abuses;
- iii. Eliminating infringements of human rights;
- iv. Conducting or commissioning research into human rights issues;
- v. Providing technical advice to government and others on human rights matters;
- vi. Providing legal advice, assistance and representation to individuals or organisations on human rights issues, including before the European Court of Human Rights;
- vii. Promoting the sound administration of human rights law and advising on the institutions, structures and mechanisms by which human rights law is enforced;
- viii. Commenting on proposed human rights legislation and policy;
- ix. Raising awareness of human rights issues;
- x. Promoting public support for human rights;
- xi. Promoting respect for human rights among individuals, corporations and public authorities;
- xii. Training the judiciary, lawyers, public authorities, campaigners, service providers and the public in human rights law;
- xiii. Providing free advice and information to the public on human rights issues.
**2** the relief of poverty by providing legal advice, assistance and representation to members of the public.
**3** To advance the education of the public in the rights, liberties and duties of all citizens and public servants by publications, lectures or other similar forms of communication or by conducting or commissioning research (and publishing the results of such research).
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**THE CIVIL LIBERTIES TRUST (A company limited by guarantee)**
**TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 (CONTINUED)**
## **Policy for furthering objects and Public benefit**
CLT’s policy is to further its objects principally by providing grant funding to the National Council for Civil Liberties (“Liberty”) to carry out charitable work. Liberty is a national membership organisation campaigning for human rights and civil liberties. This policy is reviewed annually by the Board.
The Trustees confirm that they have paid due regard to the public benefit guidance published by the Charity Commission in deciding the aims, objectives and activities of the Charity and consider that the work funded by CLT and delivered by Liberty are of public benefit in the following ways:
- Raising awareness about human rights issues and educating the public more generally through its extensive media coverage, speaking engagements and events.
- Protecting Human Rights through strategic litigation.
- Providing advice on human rights law to parliamentarians, public bodies and a wide range of organisations.
- Providing free legal advice, assistance and representation to members of the public, including those who cannot afford to pay the costs of such representation themselves.
The benefits of the charitable work carried out through funding Liberty are not restricted to any particular section of the public and are available to a large number and wide range of people.
As well as funding Liberty, CLT would consider applications from other organisations if the proposal fit with the missions and values of CLT and could not be performed by the National Council for Civil Liberties.
## **Achievements, performance and future plans**
The Trustees’ main objective for the year was to maximise the funding directed towards the charitable work of Liberty to support the delivery of its strategic plan for 2023-2027. In 2024 this included supporting Liberty through grant funding across three key campaign areas – protest, policing, and the European Convention on Human Rights as well as taking a digital first approach to communications, testing out new messaging, and working to ensure that Liberty reaches wider audiences. Further, 2024 saw Liberty continue its proud history of providing support for reactive work on core issues such as privacy and discrimination.
In order to achieve CLT’s objectives to maximise funding directed to Liberty, the Trustees approved a two-year grant totalling £120,000 to Liberty in 2024 and 2025 to support the growth of major donation income. The first 6 months of funding has seen the recruitment of a Major Donor Manager and the development of underpinning infrastructure to support the growth of this income stream across the next 18-month period.
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**THE CIVIL LIBERTIES TRUST (A company limited by guarantee)**
## **TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 (CONTINUED)**
During 2024 grant funding to Liberty has funded the delivery of work which contributes to the aims of CLT in the following ways:
- Protected human rights through strategic litigation – with grant funding from CLT, Liberty’s strategic litigation team won their Judicial Review against the Government on their attempts to reduce protest rights through the back door by giving police ‘almost unlimited’ powers to restrict protests. In their ongoing Investigatory Power Act (IPA) legal case, Liberty also saw the Government concede and introduce, in the context of bulk hacking, prior independent authorisation when confidential journalistic material is searched for and/or retained. In furthering its work to address discriminatory policing, Liberty has worked with Black Equity Organisation to bring a legal challenge around GPS tagging of individuals with knife crime convictions, and intervened in a case being brought by an individual supported by Friends, Families and Travellers, an organization which represents the Traveller community.
- Supporting Liberty’s external communications programme to raise awareness about human rights issues, through extensive media coverage, a media briefing on human rights with sector partners before the General Election, and video content. -
- Supporting Liberty’s policy work on human rights issues, through briefing parliamentarians on a wide range of issues with human rights at their heart, including sharing the findings of nationally benchmarked public opinion around protest, continuing to defend the Human Rights Act and the European Convention on Human Rights through its parliamentary advocacy work, and refreshing its position on the use of facial recognition technology by the police.
- Supporting Liberty’s advice and information team who assisted 567 people directly with information about their rights and the law, and the publication of a wealth of detailed information on the online advice hub, with 414,000 views.
- Supporting awareness raising through the provision of 32 human rights trainings and workshops, with a total of 458 attendees.
- Raising awareness through supporting Liberty Investigates (LI), Liberty’s independently edited investigative journalism unit, who focused on protest, asylum and discriminatory policing during the year and published investigations with partners including The Telegraph, The Guardian and Prospect Magazine.
## **Grant making policy**
The Charity makes grants to achieve its objects for the public benefit. The Charity’s aim is to promote human rights and to relieve poverty by providing advice, assistance and representation to members of the public and in 2024 it did this through the provision of grants to Liberty.
The Charity does not advertise its grant making program, and currently only issues grants to Liberty. The Charity would also accept applications from other organisations if the proposal fit with the missions and values of CLT and could not be performed by the Liberty. The Charity reviews this policy on a regular basis.
There is a formal application and reporting process between Liberty and the Charity which ensures funding from CLT is only spent on charitable activities. This process is signed off by the Board and reviewed on an ongoing basis. Once a grant has been approved, the Charity then receives regular updates and a formal written report from Liberty annually.
Liberty is not itself a charity and as such grants provided to Liberty are restricted to the objects of CLT.
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**THE CIVIL LIBERTIES TRUST (A company limited by guarantee)**
**TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 (CONTINUED)**
## **Investments**
The Charity received investments during the year of £54,787 (2023: £Nil) as part of a legacy. In line with its current policy the Charity intends to dispose of these investments as soon as practicably possible and as such these are included in current assets.
## _**Principal risks and uncertainties**_
Identified risks are listed in a register which outlines the nature of each individual risk and rates them between acceptable, adequate, tolerable and unacceptable. A risk management approach is agreed for each listed risk. Ratings are reviewed regularly and progress against the implementation of mitigations strategies is actively monitored.
The key risks identified are as follows.
- Funding Risk
The key risk faced by the Charity are risks related to securing funding to enable it to continue to provide grant funding to Liberty in order to deliver its charitable objectives. This risk centres on key funder reliance and risks of a declining trusts and foundations pipeline due to changes in funder priorities, and the challenges of negative economic factors on those funders. Plans to mitigate this risk include diversifying and strengthening income streams through new Major Donor and Individual Giving strategies, continued investment in legacies, and new funding approaches to increase the mix of core and project specific funding.
- Risk related to property ownership
The Charity holds property and faces risks in relation to repairs, property management and compliance. Risks in this area are mitigated by the use of a managing agent and further specialist support and legal advice. Plans to further mitigate risk in this areas in 2025 include the review and improvement of property support, developing plans for the lease renewal, and a detailed cost benefit approach to repair costs.
- Data compliance risk
The Charity is a joint data controller with Liberty for personal data held in relation to the Charity’s activities and faces data compliance and associated reputational risk from any potential data breaches. This risk is mitigated by clear data sharing agreements between the two entities. Plans to further reduce risk in 2025 include a full refresh of data privacy procedures and the development of a cross organisational sub-committee to oversee Data Privacy matters.
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**THE CIVIL LIBERTIES TRUST (A company limited by guarantee)**
## **TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 (CONTINUED)**
## **FINANCIAL REVIEW**
Total income for the year was £2,730,418 _(2023 - £1,819,239_ ), a significant increase of £911,179 (50%) between the two financial years. This was largely due to donations, legacies and grants income that is analysed in note 3 to the accounts. Donations income at £830,214 (2023 - £273,528) increased following the receipt of significant donations restricted towards the work of Liberty, and this included one exceptional donation of £500,000. Legacy income also increased to £430,121 in 2024, compared to £115,071 the previous year, an income source which is erratic by nature, and the 2024 level of income was high compared to historical levels. Grant funding from trusts and foundations continued to represent the primary source of income, falling slightly by 2.7% to a total of £1,251,868 (2023: £1,286,760). Grant income is analysed in further detail at note 4 to the accounts. The Charity is hugely grateful to our principal funding partners and the varied grant funding bodies and donors that support our work.
Total expenditure increased with the growth in income and amounted to £2,662,501 for the year _(2023 - £1,949,815),_ an increase of 36% _._ The increase in charitable activities is analysed in notes 8 and 10 to the accounts and demonstrates the application of funds towards charitable campaigning work undertaken by Liberty.
The resulting positive net movement in funds of £67,917 compares to a negative net movement of £130,576 in 2023. This outturn was largely driven by an increase in unrestricted funds due to higher legacy income, with the increase in restricted funds income being largely offset by an increase in charitable spending, and thus restricted funds movement compares closely with last year.
The Charity holds fixed assets at a net book value of £1,979,422 (2023: £2,021,132), in respect of the land and building, and there were net current assets of £,1,440,079 (2023:£1,330,452) consisting mainly of cash balances less short term creditors, the majority of which are funds committed towards the charitable work of Liberty. Note 19 to the accounts analyses reserves by fund in more detail together with an explanation of the funds.
## **Raising funds**
The Charity’s fundraising plans for 2024 were to invest in the diversification of income streams. This approach saw a decision to invest in Major Donor fundraising through a two-year grant totaling £120,000 to support infrastructure and pipeline development in this area and to build on the work started in 2023 to build our legacy pipeline. These are both areas of longer term investment which are expected to take time to result in a significant growth in income in these two areas.
Income growth was seen in the year from total income from donations, legacies and grants in 2023 of £1,789,169 to £2,664,966 in 2024. The growth has been driven largely by one-off income sources- a major donation made for the benefit of Liberty and normal fluctuations in legacy income.
Costs of raising funds for the year was £128,966 (2023: £121,298). This cost represents 5% of total expenditure (2023: 6%) and comprises donated staff time from Liberty of £117,300 (2023: £113,810) and direct costs of £11,666 (2023: £7,488) . This investment has resulted in total income from Donations, legacies and grants of £2,664,966 (2023: £1,789,169).
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**THE CIVIL LIBERTIES TRUST (A company limited by guarantee)**
## **TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 (CONTINUED)**
The Trustees are committed to providing the best possible standards for all our supporters. Our fundraising activities are carried out respectfully. We are a member of the Fundraising Regulator and have worked within their agreed guidelines during the year. We have comprehensive donor due diligence processes in place. There is a policy for dealing with complaints and no complaints were received. The Charity does not use external professional fundraisers or involve commercial participators. and we respect the wishes of our supporters around how they wish to be contacted, offering them frequent opportunities to change these preferences which are stored within our systems.
We aim to be compliant with the General Data Protection Regulation (GDPR), and at all times we respect the wishes of our supporters about how they are contacted, offering them frequent opportunities to change these preferences, which are recorded on our databases.
## **Plans for the future**
Key aims for raising funds in 2025 include
- Continuing to diversify income from all streams and widen our pool of trust and foundation funders
- Developing infrastructure to support effective Major Donor connections and engagement
- Continue to invest in the development of a strong legacy pipeline
- Develop a new and more focussed strategy for individual giving
The Board’s key objective over the next year will be to continue provide funding to Liberty so that the CLT continues to achieve its objects through the work of Liberty that is considered to be charitable and in line with CLT aims and objects.
These objectives will be delivered through securing new and continuation funding and through the provision of grant funding through a fund designated to Liberty to be granted over the periods between 2024 and 2026 and is focused on delivering Liberty’s 5-year strategic plan, which began in 2023. Grants from this fund will be released upon formal application and are subject to annual review. This designated funds stood at £461,500 on 31 December 2024 (2023:£ 688,250)
Liberty is currently in the third year of its five-year strategic plan for 2023 – 2027 which includes the following five strategic objectives:
- Campaign to ensure that the UK’s human rights framework is valued, protected and expanded;
- Support rights to protest, free expression and privacy;
- Advocate that social issues are met with rights respecting responses;
- Expand our strong and diverse supporter base, and widen and diversify our income portfolio, ensuring that it is sustainable and provides sufficient growth to meet expenditure plans;
- To further develop internally and build an agile, effective, value driven organisation.
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**THE CIVIL LIBERTIES TRUST (A company limited by guarantee)**
## **TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 (CONTINUED)**
## **Property**
The Charity owns its property on Strutton Ground in the heart of Westminster. In May 2019, the Charity Commission authorised the Charity to lease this property to Liberty for a term of seven years, at an annual peppercorn rent of £1. The Board consider that the current peppercorn rent allowed to Liberty furthers the CLT’s charitable objects, and that the property is held for charitable activities.
The property is unencumbered. Liberty is the Charity’s tenant at the Strutton Ground premises, which supports Liberty in the delivery of the charitable objectives of the Charity.
## **Reserves and Going Concern**
The Trustees consider there is a need to hold unrestricted free reserves to cover financial risks and opportunities faced by the Charity. Unrestricted free reserves are defined as unrestricted funds, after having deducted the fixed asset reserve and designated funds. The unrestricted free reserves at the end of 2024 are £617,088 (2023 £300,079)
The Trustees review CLT’s Reserves Policy annually by considering the key financial risks and opportunities faced by the organisation. In reviewing this for the current year, the Board consider that reserves levels should be set to cover the following areas:
- 1) Working capital requirements and unexpected costs (£0-£40,000)
- 2) Identifiable key financial risks which include, in year and future unsecured funding targets and the risk of loss of key funders. (£110,000 and £345,000)
- 3) Funds held towards the known 2027 income shortfall (£0-£75,000)
The overall reserves target range for 2025 is £110,000 to £460,000 and the CLT’s reserves at December 2024 were in excess of this target range by £157,088. Subsequently to the financial year end, the Trustees approved new grants totalling £164,000 to Liberty that will be released during the second half of 2025, thus reducing reserves to within the stated target range.
The Board have reviewed the budgets and forecasts for 2025 and 2026, including reserves and securing income and consider there to be sufficient funding to prepare these financial statements on a going concern basis.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
The Charity is a company limited by guarantee, incorporated on 8 June 1993. It is governed by its Memorandum and Articles of Association. The Articles of Association state that its Board includes the Chair and two other members of the Board of Directors of Liberty (and that one of the Charity’s Board members is also a member of the Board of Directors of Liberty). Other Board members are appointed from among those known to support the Charity’s objects. Board members are appointed for a 3-year term and may be reelected at the Annual General Meeting.
The Charity operates independently from Liberty, making its own decisions, however, Liberty provides administrative services to the Charity.
The Charity directs its affairs through meetings of the Trustees, who are also Directors for company law purposes, who meet three times a year, and by correspondence between meetings. The Trust's income and expenditure is managed on a day-to-day basis by Liberty staff. Staff costs are not charged to the CLT by Liberty and are represented as donated services. The Charity has clearly delegated authorities for all expenditure items within its budgets; no expenditure may be made outside of the approved budgets; and no commitments may be made without the prior approval of the Directors.
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**THE CIVIL LIBERTIES TRUST (A company limited by guarantee)**
## **TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 (CONTINUED)**
There are no remunerated Key Management Personnel of the Charity. The Trustees consider the Trustees, the Liberty Director and the Liberty Finance and Operations Director to be the Key Management Personnel.
The Board delegates detailed discussions around the property to the Property Sub Committee which is comprised of members of the Board including the Treasurer. The Sub Committee has a terms of reference in place and meet at least 3 times a year. The Property Sub Committee report to the Board at each meeting.
In 2024 a group of Trustees began meeting informally with the Liberty Philanthropy Team to contribute fundraising expertise.
New trustees are provided with the governing documents of the Charity, and a detailed Governance Manual which includes details of the structure, decision making mechanisms, the responsibilities of trustees and process for managing conflicts of interest. New Trustees also meet with Liberty staff to discuss freeholder responsibilities, and details of funding mechanisms.
Potential new trustees are sourced through a variety of means which may include an executive search consultant, and direct recommendation from Liberty employees or existing trustees. The Chair of the CLT and the Liberty Director meet with potential trustees for an informal interview and, if both parties believe a relationship would be beneficial, details of potential trustee’s experience is circulated, and their appointment is approved by the Trustees and then ratified by the members at the AGM.
## **Auditors**
MHA was re-appointed as CLT’s auditors during the year. The Board agreed to undertake a formal tender process during 2025 and auditors for the 2025 financial year will be appointed at the AGM in July 2025.
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**THE CIVIL LIBERTIES TRUST (A company limited by guarantee)**
## **TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 (CONTINUED)**
## **Statement of responsibilities of the Trustees**
The Trustees (who are also the Directors of the Charity for the purposes of company law as well as the charity trustees as defined by section 177 of the Charities Act 2011), are responsible for preparing the Trustees annual 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 Board to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Company and of the incoming resources and application of resources, including the income and expenditure, of the Company for that period. In preparing these financial statements, the Board are required to:
- Select suitable accounting policies and then apply them consistently;
- Observe the methods and the principals of the Charities SORP:
- Make judgements and estimates that are reasonable and prudent;
- State whether applicable UK Accounting Standards and statements of recommended practice 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 charitable company 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 charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
In so far as the Trustees are aware:
- There is no relevant audit information of which the charitable company’s auditor is unaware;
- The Trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditor is aware of that information.
The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
## **Trustees’ Indemnities**
Subject to the provisions of the Companies Act 2006 every Director (Trustee) or other officer of the Charity shall be indemnified out of the assets of the Charity against any liability incurred in acting in such capacity in successfully defending any proceedings, whether civil or criminal, against them. Subject to certain customary exceptions, a member of the Board may benefit from indemnity insurance purchased at the Charity’s expense to cover the liability of Directors in respect of any negligence, default, breach of trust or breach of duty in relation to the Charity.
The Trustees’ Annual report was approved and authorised for issue by the Board on and signed on their behalf by Letitia Andrewartha.
On behalf of the Committee
………………………………… Letitia Andrewartha, Treasurer
Date: 3 July 2025
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**THE CIVIL LIBERTIES TRUST (A company limited by guarantee)**
## **INDEPENDENT AUDITORS REPORT FOR THE YEAR ENDED 31 DECEMBER 2024**
## **Opinion**
We have audited the financial statements of The Civil Liberties Trust (the ‘Charity) for the year ended 31 December 2024 which comprise the Statement of Financial Activities, the Balance Sheet, the Statement of Cash Flows and the related notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 _The Financial Reporting Standard applicable in the UK and Republic of Ireland_ (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements:
- give a true and fair view of the state of the charitable company’s affairs as at 31 December 2024, and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;
- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
- have been prepared in accordance with the requirements of the Companies Act 2006.
## **Basis for opinion**
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the audit of the financial statements section of our report.
We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
## **Conclusions relating to going concern**
In auditing the financial statements, we have concluded that the Executive Committee’s use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Our evaluation of the Executive Committee’ assessment of the entity’s ability to continue to adopt the going concern basis of accounting included critical reviews of budgets and forecasts provided.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the Executive Committee with respect to going concern are described in the relevant sections of this report.
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**THE CIVIL LIBERTIES TRUST (A company limited by guarantee)**
## **INDEPENDENT AUDITORS REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 (CONTINUED)**
## **Other information**
The other information comprises the information included in the Executive Committee’s report, other than the financial statements and our auditor’s report thereon. The Executive Committee are responsible for the other information contained within the Executive Committee’s Report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
## **Opinions on other matters prescribed by the Companies Act 2006**
In our opinion, based on the work undertaken in the course of the audit:
- the information given in the Executive Committee’s report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- the Executive Committee’s report has been prepared in accordance with applicable legal requirements.
## **Matters on which we are required to report by exception**
In the light of our knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Executive Committee’s report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:
- adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
- the financial statements are not in agreement with the accounting records and returns; or
- certain disclosures of Executive Committee’s remuneration specified by law are not made; or
- we have not received all the information and explanations we require for our audit; or
- the Executive Committee were not entitled to prepare the financial statements in accordance with the small companies’ regime and take advantage of the small companies’ exemptions in preparing the Executive Committee’s report and from the requirement to prepare a strategic report.
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**THE CIVIL LIBERTIES TRUST (A company limited by guarantee)**
## **INDEPENDENT AUDITORS REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 (CONTINUED)**
## **Responsibilities of Executive Committee**
As explained more fully in the Executive Committee’ responsibilities statement, the Executive Committee (who are also the Directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Executive Committee determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the Executive Committee are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Executive Committee either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.
## **Auditor’s responsibilities for the audit of the financial statements**
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The specific procedures for this engagement and the extent to which these are capable of detecting irregularities, including fraud is detailed below:
- Obtaining an understanding of the legal and regulatory frameworks that the entity operates in, focusing on those laws and regulations that had a direct effect on the financial statements;
- Enquiry of management and those charged with governance to identify any instances of known or suspected instances of fraud;
- Enquiry of management and those charged with governance around actual and potential litigation and claims;
- Enquiry of management about any instances of non-compliance with laws and regulations;
- Reviewing the control systems in place and testing the effectiveness of the controls;
- Performing audit work over the risk of management override of controls, including testing of journal entries and other adjustments for appropriateness, evaluating the business rationale of significant transactions outside the normal course of business and reviewing accounting estimates for bias.
- Reviewing minutes of meetings of those charged with governance;
- Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations.
Page 14
**THE CIVIL LIBERTIES TRUST (A company limited by guarantee)**
## **INDEPENDENT AUDITORS REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 (CONTINUED)**
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: https://www.frc.org.uk/Our-Work/Audit/Audit-andassurance/Standards-and-guidance/Standards-and-guidance-for-auditors/Auditors-responsibilities-foraudit/Description-of-auditors-responsibilities-for-audit.aspx. This description forms part of our auditor’s report.
## **Use of this report**
This report is made solely to the charitable company’s Executive Committee, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company’s Executive Committee those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and its Executive Committee as a body, for our audit work, for this report, or for the opinions we have formed.
## **Stuart McKay BSc FCA DChA (Senior Statutory Auditor)**
For and behalf of **MHA**
Statutory Auditor London, United Kingdom
Date: 04/08/2025
MHA are eligible to act as auditors in terms of section 1212 of the Companies Act 2006. MHA is the trading name of MHA Audit Services LLP, a limited liability partnership in England and Wales (registered number OC455542)
Page 15
## **The Civil Liberties Trust**
## **(A Company Limited by Guarantee)**
## **Statement of Financial Activities (Incorporating Income and Expenditure Account) for the year ended 31 December 2024.**
|**Note**
**Income from:**
Donations, legacies and grants
3
Investments
6
Rental Income
7
**Total income**
**Expenditure on:**
8
Raising Funds
Charitable Activities
**Total expenditure**
**Net movement in funds**
**Reconciliation of funds:**
Total Funds brought forward
19
Net movement in funds
19
**Total funds carried forward**
19
**Net income/(expenditure) before**
**taxation**|**Unrestricted**
**funds**
**2024**
**£**
**844,520**
**50,465**
**14,987**
**909,972**
**128,966**
**732,457**
**861,423**
**48,549**
**48,549**
**3,237,178**
**48,549**
**3,285,727**|**Restricted**
**funds**
**2024**
**£**
**1,820,446**
**-**
**-**
**1,820,446**
**-**
**1,801,078**
**1,801,078**
**19,368**
**19,368**
**114,406**
**19,368**
**133,774**|**Total**
**funds**
**2024**
**£**
**2,664,966**
**50,465**
**14,987**
**2,730,418**
**128,966**
**2,533,535**
**2,662,501**
**67,917**
**67,917**
**3,351,584**
**67,917**
**3,419,501**|Unrestricted
funds
2023
£
475,198
30,065
5
505,268
121,298
556,056
677,354
(172,086)
(172,086)
3,409,264
(172,086)
3,237,178|Restricted
funds
2023
£
1,313,971
0
0
1,313,971
-
1,272,461
1,272,461
41,510
41,510
72,896
41,510
114,406|Total
funds
2023
£
1,789,169
30,065
5|
|---|---|---|---|---|---|---|
|||||||1,819,239|
|||||||121,298
1,828,517|
|||||||1,949,815|
|||||||(130,576)|
|||||||(130,576)|
|||||||3,482,160
(130,576)|
|||||||3,351,584|
The Statement of Financial Activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing
activities. The notes on pages 19 to 35 form an integral part of these financial statements.
Page 16
## **The Civil Liberties Trust**
## **(A Company Limited by Guarantee) Registered Number: 02824893**
## **Balance Sheet**
## **As at 31 December 2024**
|**Balance Sheet**
**As at 31 December 2024**||||||
|---|---|---|---|---|---|
|||**2024**|**2024**|**2023**|**2023**|
||**Note**|**£**|**£**|**£**|**£**|
|**Fixed assets**||||||
|Tangible assets|14||**1,979,422**||2,021,132|
|**Current assets**||||||
|Stocks|15|**13,031**||13,031||
|Debtors: Amounts falling due within one year|16|**186,671**||130,717||
|Investments|17|**54,797**||-||
|Cash and cash equivalents at bank and in hand|22|**2,327,128**||1,880,893||
|||**2,581,627**||2,024,641||
|Creditors: Amounts falling due within one year|18|**(1,141,548)**||(694,189)||
|**Net current assets**|||**1,440,079**||1,330,452|
|**Total net assets**|||**3,419,501**||3,351,584|
|**Funds**||||||
|Restricted Funds|19|**133,774**|||114,406|
|Unrestricted Funds|19|||||
|Designated fixed asset reserve||**1,979,422**||2,021,132||
|Designated for Liberty||**461,500**||688,250||
|Premises Condition Fund||**227,717**||227,717||
|General funds||**617,088**||300,079||
|Total unrestricted funds|||**3,285,727**||3,237,178|
|**Total Funds**|||**3,419,501**||3,351,584|
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.
The financial statements set out on pages 16 to 18 were approved by the Trustees and authorised on the 3 July 2025 and signed on their behalf by:
## **Letitia Andrewartha**
Treasurer Date : 3rd July 2025
The notes on pages 19 to 35 form an integral part of these financial statements.
Page 17
## **The Civil Liberties Trust (A Company Limited by Guarantee) Registered Number: 02824893**
## **Statement of Cash Flows**
|**Statement of Cash Flows**|||
|---|---|---|
|**For the year ended 31 December 2024**
**Note**
**Cash flows from operating activities**
Net cash used in operating activities
21
**Cash flows from investing activities**
Investment income
6
**Net cash provided by investing activities**
**Change in cash and cash equivalents in the year**
23
Cash and cash equivalents at the beginning of the year
**Cash and cash equivalents at the end of the year**
22|**2024**
**£**
**395,770**
**50,465**
**50,465**
**446,235**
**1,880,893**
**2,327,128**|**2023**
**£**
229,008|
|||30,065|
|||30,065|
|||259,073
1,621,820|
|||1,880,893|
The notes on pages 19 to 35 form an integral part of these financial statements.
**Page 18**
**THE CIVIL LIBERTIES TRUST (A company limited by guarantee)**
**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024**
## **1. Statutory information**
The Civil Liberties Trust is a charitable company limited by guarantee and is incorporated in the United Kingdom with company number 02824893 and charity registration number 1024948.
The registered office address is Liberty House, 26-30 Strutton Ground, London, SW1P 2HR
## **2. Accounting policies**
## **2.1. Basis of preparation**
The financial statements have been prepared in accordance with 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) - (Charities SORP FRS 102), The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006
Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy or note.
In applying the financial reporting framework, the trustees have made a number of subjective judgements, for example in respect of significant accounting estimates. Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The nature of the estimation means the actual outcomes could differ from those estimates. Any significant estimates and judgements affecting these financial statements are detailed within the relevant accounting policy below.
The charitable company meets the definition of a public benefit entity under FRS 102.
## **2.2. Going Concern**
The Trustees have considered the level of funds held and the expected level of income and expenditure for at least 12 months from authorising these financial statements. The trustees consider that there are no material uncertainties about the charitable company's ability to continue as a going concern.
The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period.
## **2.3. Income**
Income, including donations, is recognised when the Charity has entitlement to the funds, any performance conditions attached to the income have been met, it is probable that the income will be received and that the amount can be measured reliably. Tax recoverable under the gift aid scheme is recognised when receivable to align with the original donation.
Income from grants is recognised when the Charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received, and the amount can be measured reliably and is not deferred. Where grants are received with an implicit or explicit restriction as to the timing of the activities funded, the income is recognised in accordance with that restriction
Page 19
**THE CIVIL LIBERTIES TRUST (A company limited by guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 (CONTINUED)**
For legacies, entitlement is taken as the earlier of the date on which either: the Charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the Charity that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the Charity has been notified of the executor’s intention to make a distribution. Where the Charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is a treated as a contingent asset and disclosed if material.
Income received in advance of the provision of a specified service is deferred until the criteria for income recognition are met.
Leaseholder payments comprise ground rent from leaseholders and the peppercorn rental income due from the lease of the offices to Liberty is credited to the statement of financial activities in the period in which it is related to.
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charity; this is normally upon notification of the interest paid or payable by the bank.
## **2.4. Donated goods, services and facilities**
Donated professional services and donated facilities are recognised as income when the Charity has control over the item or received the service, any conditions associated with the donation have been met, the receipt of economic benefit from the use by the Charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), volunteer time is not recognised.
On receipt, donated gifts, professional services and donated facilities are recognised on the basis of the value of the gift to the Charity which is the amount the Charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.
## **2.5. Expenditure and Irrecoverable VAT**
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:
- Expenditure on raising funds
- • Expenditure on charitable activities
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
Grants payable to third parties are included within the expenditure on charitable activities. Where an unconditional grant is offered, this is accrued as soon as the recipient is notified of the grant, as this gives rise to a reasonable expectation that the recipient will receive the grant. Where the grant is conditional relating to performance, then the grant is only accrued when any fulfilled conditions are outside the control of the Charity.
Governance costs are the costs associated with the governance arrangements of the Charity. These costs are a associated with constitutional and statutory requirements and include any costs associated with the strategic management of the Charity’s activities.
Page 20
**THE CIVIL LIBERTIES TRUST (A company limited by guarantee)**
**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 (CONTINUED)**
## **2.6. Support costs**
Expenditure is allocated to the particular activity where the cost relates directly to that activity. However, the cost of depreciation, premises costs and Governance is apportioned between those activities on a basis consistent with the use of resources. Donated services received from Liberty, which represent staff costs, are allocated on the basis of time spent.
## **2.7. Taxation**
The Charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
## **2.8. Tangible fixed assets and depreciation**
Items of equipment are capitalised where the purchase price exceeds £800. Depreciation costs are allocated to activities on the basis of the use of the related assets in those activities. Assets are reviewed for impairment if circumstances indicate their carrying value may exceed their net realisable value and value in use.
Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over
its expected useful life. The depreciation rates in use are as follows:
Freehold property 50 years Refitting costs 10 years
Freehold land is not depreciated
At each reporting date, the Charity assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined to be the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount.
The Charity's property is rented to the National Council for Civil Liberties. The primary purpose of holding the property is to provide an effective home for the National Council for Civil Liberties, which delivers most of The Civil Liberties Trust's charitable work, rather than to provide an income. The Trustees therefore consider that the property is correctly classified as a functional tangible asset rather than an investment property.
## **2.9. Listed Investments**
Investments are a form of basic financial instrument and are initially recognised at their transaction value and subsequently measured at their fair value as at the balance sheet date using the closing quoted market price. Any change in fair value will be recognised in the statement of financial activities. Investment gains and losses, whether realised or unrealised, are combined and shown in the heading “Net gains/(losses) on investments” in the statement of financial activities. The Charity does not acquire put options, derivatives or other complex financial instruments.
Page 21
**THE CIVIL LIBERTIES TRUST (A company limited by guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 (CONTINUED)**
## **2.10. Stocks**
Stocks are comprised of donated goods that are unsold at the year-end and are included at their fair value as described in Accounting Policy 2.4
## **2.11. Debtors**
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## **2.12. Cash and cash equivalents at bank and in hand**
Cash and cash equivalents at bank and in hand include cash and short-term highly liquid investments with a short maturity of twelve months or less from the date of acquisition or opening of the deposit or similar account.
## **2.13. Creditors and provisions**
Creditors and provisions are recognised where the Charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
## **2.14. Financial Instruments**
The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value
## **2.15. Fund Accounting**
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.
Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes.
Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund.
.
Investment income, gains and losses are allocated to the appropriate fund.
Page 22
**THE CIVIL LIBERTIES TRUST (A company limited by guarantee)**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 (CONTINUED)**
## **2.16. Contingent assets**
- A contingent asset arises where an event has taken place that gives the Charity a possible asset whose existence will only be confirmed by the occurrence or otherwise of uncertain future events not wholly within its control.
Contingent assets are not recognised in the Balance Sheet but are disclosed in the Notes.
Page 23
**The Civil Liberties Trust Notes to the Financial Statements for the year ended 31 December 2024 (continued)**
## **3. Income from donations, legacies and grants**
|Donations (including gift aid)
Legacies
Grants (note 4)
Donated Services (note 5)
**Total**
**4. Analysis of grants receivable**
The People's Postcode Lottery
The Sigrid Rausing Trust
AB Charitable Trust
Joseph Rowntree Charitable Trust
Barings Foundation
Crowdfunder (Protest Rights)
Persula Foundation
Evan Cornish Foundation
Sharegift -The Orr Mackintosh Foundation
The Allen & Overy Foundation
Norton Rose
**Total**
**5. Donated goods, facilities and services**
Administrative support
Governance support
Donated services - professional services
**Total**|**£**
69,136
430,121
192,500
152,763
844,520
**£**
-
180,000
-
-
-
-
-
-
12,500
-
-
192,500
**£**
89,740
27,560
35,463
152,763
**Unrestricted**
**Funds**
**Unrestricted**
**Funds**
**Unrestricted**
**Funds**|**£**
761,078
-
1,059,368
-
1,820,446
**£**
900,000
-
55,000
33,000
27,000
19,368
-
15,000
-
5,000
5,000
1,059,368
**£**
-
-
-
-
**Restricted**
**Funds**
**Restricted**
**Funds**
**Restricted**
**Funds**|**Total**
**2024**
**£**
**830,214**
**430,121**
**1,251,868**
**152,763**
**2,664,966**
**Total**
**2024**
**£**
**900,000**
**180,000**
**55,000**
**33,000**
**27,000**
**19,368**
**-**
**15,000**
**12,500**
**5,000**
**5,000**
**1,251,868**
**Total**
**2024**
**£**
**89,740**
**27,560**
**35,463**
**152,763**|Total
2023
£
273,528
115,071
1,286,760
113,810|
|---|---|---|---|---|
|||||1,789,169|
|||||Total
2023
£
900,000
170,000
55,000
36,000
27,000
41,510
20,000
-
25,000
6,250
6,000|
|||||1,286,760|
|||||Total
2023
£
89,830
23,980
-|
|||||113,810|
Page 24
**The Civil Liberties Trust Notes to the Financial Statements for the year ended 31 December 2024 (continued)**
## **6. Income from investments**
|Bank interest receivable
**Total**
**7. Rental Income**
Leaseholder Payments
Rent receivable
**Total**
**8. Resources Expended**
**Costs of raising funds**
Direct costs
Donated Services (see note 5)
**Total costs of raising funds**
**Charitable Activities**
Donated Services (see note 5)
**Total costs of charitable activities**
**Total Resources Expended**
Grant funding of charitable
campaigning|**£**
50,465
50,465
**£**
14,987
-
14,987
**£**
10,605
77,191
87,796
2,380,329
2,380,329
2,468,125
**Unrestricted**
**Funds**
**Unrestricted**
**Funds**
**Direct Costs**|**£**
-
-
**£**
-
-
-
**£**
1,061
40,109
41,170
117,743
35,463
153,206
194,376
**Restricted**
**Funds**
**Restricted**
**Funds**
**Support Costs**
**(note 9)**|**Total**
**2024**
**£**
**50,465**
**50,465**
**Total**
**2024**
**£**
**14,987**
**-**
**14,987**
**Total**
**2024**
**£**
**11,666**
**117,300**
**128,966**
**2,498,072**
**35,463**
**2,533,535**
**2,662,501**|Total
2023
£
30,065|
|---|---|---|---|---|
|||||30,065|
|||||Total
2023
£
-
5|
|||||5|
|||||Total
2023
£
7,488
113,810|
|||||121,298
1,828,517
-|
|||||1,828,517|
|||||1,949,815|
Page 25
**The Civil Liberties Trust Notes to the Financial Statements for the year ended 31 December 2024 (continued)**
## **8. Resources Expended (continued) - prior year**
|**Costs of raising funds**
Direct costs
Donated Services (see note 5)
**Total costs of raising funds**
**Charitable Activities**
**Total costs of charitable activities**
**Total Resources Expended**
**9. Analysis of support costs**
Depreciation
Premises costs
Governance costs (see note 11)
Donated services - professional services
Other costs
**Total**
Grant funding of charitable
campaigning|Direct Costs
£
7,488
75,939
83,427
1,745,637
1,745,637
1,829,064|Support Costs
(note 9)
£
-
37,871
37,871
82,880
82,880
120,751
**Total**
**2024**
**£**
**41,710**
**54,696**
**47,430**
**35,463**
**15,077**
**194,376**|Total
2023
£
7,488
113,810|
|---|---|---|---|
||||121,298
1,828,517|
||||1,828,517|
||||1,949,815|
||||Total
2023
£
23,680
41,459
40,926
-
14,686|
||||120,751|
Page 26
**The Civil Liberties Trust Notes to the Financial Statements for the year ended 31 December 2024 (continued)**
## **10. Analysis of grants payable**
|**10. Analysis of grants payable**|||
|---|---|---|
|**Grants to institutions**
Grants to Liberty's core charitable work
Other grants to Liberty charitable campaigning
Other grants
**Total**|**Total**
**2024**
**£**
**386,750**
**1,993,579**
**-**
**2,380,329**|Total
2023
£
266,750
1,475,865
3,022|
|||1,745,637|
As explained in the Trustees Report, the Charity works extensively with the National Council for Civil Liberties (Liberty) to carry out its charitable programme. Other charitable campaigning was funded by specific grants and donations received for that purpose.
At the year-end, £941,342 (2023 - £454,918) was payable to the National Council for Civil Liberties as shown in Note 18.
The National Council for Civil Liberties occupies the Charity's property. On 1st May 2019, the Charity Commission authorised the Charity to lease this property to Liberty for a term of seven years at an annual peppercorn rent of £1. The current peppercorn rent allowed to Liberty furthers the CLT’s charitable objects, and the property is held for charitable activities.
## **11. Governance Costs**
|Board meetings and Administrative costs (including donated services)
**Total**
Auditor's remuneration- audit of the financial statements (including
irrecoverable VAT)
Auditor's remuneration- preparation of the financial statements
(including irrecoverable VAT)
Auditor's remunerations- other costs (including irrecoverable VAT)|**Total**
**2024**
**£**
**9,000**
**-**
**1,170**
**37,260**
**47,430**|Total
2023
£
8,160
3,540
29,226|
|---|---|---|
|||40,926|
Page 27
**The Civil Liberties Trust Notes to the Financial Statements for the year ended 31 December 2024 (continued)**
## **12. Staff and employee benefits**
The Civil Liberties Trust does not employ any staff, however the National Council for Civil Liberties (Liberty) employs staff, some of whom undertake work on behalf of the Charity. A donated service valued at £117,300 (2023 - £113,810) has been recognised including all employment tax and other liabilities which are borne by the National Council for Civil Liberties. The Charity estimates that £34,029 (2023 - £32,261) of the donated staff cost represents amounts payable for Key Management Personnel.
## **13. Trustees' remuneration and expenses**
During the year, no Trustees, who are considered to be the Key Management Personnel of the Charity, received any remuneration or other benefits (2023 - £NIL). During the year ended 31 December 2024, expenses totalling £294 were reimbursed or paid directly to 1 Trustee for travel and subsistence costs (2023 - £NIL).
## **14. Tangible fixed assets**
|Cost
As at 1 January 2024
As at 31 December 2024
Depreciation
As at 1 January 2024
Charge for the year
As at 31 December 2024
Net Book Value
As at 31 December 2024
As at 31 December 2023|Freehold land
and buildings
£
2,752,132
2,752,132
731,000
41,710
772,710
1,979,422
2,021,132|Total|
|---|---|---|
|||£
2,752,132|
|||2,752,132|
|||731,000
41,710|
|||772,710|
|||1,979,422|
|||2,021,132|
Freehold land with a cost of £531,379 (2023 - £531,379) is not being depreciated.
Page 28
**The Civil Liberties Trust Notes to the Financial Statements for the year ended 31 December 2024 (continued)**
## **15. Stocks**
||**Total**|Total|
|---|---|---|
||**2024**|2023|
||**£**|£|
|Donated goods for resale|**13,031**|13,031|
All stock held is art that was donated to The Civil Liberties Trust, with proceeds restricted to the National Council for Civil Liberties. During 2024, none of the art (2023 - none) was sold. No provisions were made for the impairment of slow-moving stock (2023 - £NIL).
## **16. Debtors**
|**Due during one year**
Trade debtors
Other debtors
Prepayments and accrued income
**Total**|**Total**
**2024**
**£**
**4,000**
**182,671**
**-**
**186,671**|Total
2023
£
6
127,351
3,360|
|---|---|---|
|||**130,717**|
Included within Other debtors is £126,516 relating to legacies (2023 - £77,772), the income for which is expected to be received in 2025.
## **17. Investments**
|**Movements in market value**
Market value at 1 January 2023
Additions: Listed investments received with legacy
Market value at 31 December 2024
Historical cost at 31 December 2024|**Total**
**2024**
**£**
-
54,797
54,797
54,797|Total
2023
£
-
-|
|---|---|---|
|||-|
||||
|||-|
Page 29
**The Civil Liberties Trust Notes to the Financial Statements for the year ended 31 December 2024 (continued)**
## **18. Creditors: Amounts falling due within one year**
|Trade creditors
Grants payable to Liberty
Accruals and deferred income
**Total**
**Movement in recognised grant commitments during the year**
Grant commitment recognised at the start of the year
New Grant commitments charged to the SoFA in year
Grants paid during the year
Amount of grant commitments recognised at end of year|**Total**
Total
**2024**
2023
**£**
£
**2,326**
6,160
**941,342**
454,918
**197,880**
233,110
**1,141,548**
**694,189**
**2024**
2023
**£**
£
**454,918**
417,385
**2,380,328**
1,720,331
**(1,893,904)**
1,682,798
-
**941,342**
454,918
**Grant Commitments Accrued**|Total
2023
£
6,160
454,918
233,110|
|---|---|---|
|||**694,189**|
|||454,918|
Grant commitments represent several separate grants committed to Liberty towards its charitable activities. These commitments have been recognised under charitable activities expenditure for the year and within creditors at the year end. All commitments are expected to be released during 2025.
|**Deferred income**
Deferred income at 1 January
Resources deferred during the year
Amounts released from previous years
**Deferred income at 31 December**|**Total**
**2024**
**£**
**205,000**
**180,000**
**(205,000)**
**180,000**|Total
2023
£
196,250
205,000
(196,250)|
|---|---|---|
|||**205,000**|
Deferred income relates to grant income received that relates to the next financial year in accordance with the accounting policy on income (see Note 2.3).
Page 30
**The Civil Liberties Trust Notes to the Financial Statements for the year ended 31 December 2024 (continued)**
## **19. Statement of funds**
## **Statement of funds- current year**
|**Statement of funds- current year**|||||
|---|---|---|---|---|
|**Unrestricted funds**
**Designated funds**
Fixed Asset reserve
Designated for Liberty
Premises Condition Fund
**General**
General funds
**Total Unrestricted funds**
**Restricted funds**
**Other charitable campaigning work**
The People's Postcode Lottery
AB Charitable Trust
Joseph Rowntree Charitable Trust
Barings Foundation
Crowdfunder (Protest Rights)
Crowdfunder (Investigatory Powers Act 2016)
Stock of Art
Evan Cornish Foundation
Major individual donors restricted to Liberty
Fundraising Appeals restricted to Liberty
Other restricted funds
**Total funds**|Balance at 1
January 2024
£
2,021,132
688,250
227,717
2,937,099
300,079
3,237,178
-
-
-
-
41,510
59,865
13,031
-
-
-
-
-
114,406
**3,351,584**|Income
£
-
-
-
-
909,972
909,972
900,000
55,000
33,000
27,000
19,368
-
-
15,000
651,950
78,973
40,155
1,820,446
**2,730,418**|Expenditure
£
(41,710)
(226,750)
(268,460)
(592,963)
(861,423)
(900,000)
(55,000)
(33,000)
(27,000)
-
-
-
(15,000)
(651,950)
(78,973)
(40,155)
(1,801,078)
**(2,662,501)**|Balance at 31
December
2024
£
1,979,422
461,500
227,717|
|||||2,668,639|
|||||617,088|
|||||3,285,727|
|||||-
-
-
-
60,878
59,865
13,031
-
-
-
-|
|||||133,774|
||||||
|||||**3,419,501**|
Page 31
**The Civil Liberties Trust Notes to the Financial Statements for the year ended 31 December 2024 (continued)**
## **19. Statement of funds (continued)**
## **Statement of funds-prior year**
|**Statement of funds-prior year**|||||
|---|---|---|---|---|
|**Unrestricted funds**
**Designated funds**
Fixed Asset reserve
Designated for Liberty
Premises Condition Fund
**General**
General funds
**Total Unrestricted funds**
**Restricted funds**
**Other charitable campaigning work**
The People's Postcode Lottery
AB Charitable Trust
Joseph Rowntree Charitable Trust
Barings Foundation
Persula Foundation
Crowdfunder (Protest Rights)
Crowdfunder (Investigatory Powers Act 2016)
Stock of Art
Major individual donors restricted to Liberty
Fundraising Appeals restricted to Liberty
Other restricted funds
**Total funds**|Balance at 1
January 2023
£
2,044,812
915,000
250,000
3,209,812
199,452
3,409,264
-
-
-
-
-
-
59,865
13,031
-
-
-
-
72,896
**3,482,160**|Income
£
-
505,268
505,268
900,000
55,000
36,000
27,000
20,000
41,510
-
-
124,768
86,963
22,730
-
1,313,971
**1,819,239**|Expenditure
£
(23,680)
(226,750)
(22,283)
(272,713)
(404,641)
(677,354)
(900,000)
(55,000)
(36,000)
(27,000)
(20,000)
-
0
0
(124,768)
(86,963)
22,730
-
-
(1,272,461)
**(1,949,815)**|Balance at 31
December
2023
£
2,021,132
688,250
227,717|
|||||2,937,099|
|||||300,079|
|||||3,237,178|
|||||-
-
-
-
-
41,510
59,865
13,031
-
-
-|
|||||114,406|
||||||
|||||**3,351,584**|
Page 32
**The Civil Liberties Trust Notes to the Financial Statements for the year ended 31 December 2024 (continued)**
## **19. Statement of funds (continued)**
## Fixed Asset Reserve
The purpose of the fixed asset reserve is to represent the amount of the Charity's unrestricted funds which are tied up in tangible fixed assets. The expenditure in the year reflects the depreciation charge during the period.
## Designated Fund for Liberty
In 2021, the CLT established a designated fund to be granted to Liberty over a five year period from 2022 to 2027. During 2023 the trustees approved an amendment to the proposed payment profile of this fund, so that it would be fully expended by 2026. £226,750 of this fund was granted to Liberty in 2024 and applied towards strategy development and governance. The remainder of the grant will be applied in support of core Liberty activities to deliver its strategic plan over the period 2025 and 2026, subject to annual approval of the release of funding by the CLT Trustees.
## Premises Condition Fund
The CLT has established a designated fund towards addressing improvements of the premises at Strutton Ground. No funds were expended from this fund in 2024.
## Restricted Fund
During the year, grants and donations were received which contained restrictions on how they could be expended. Income and expenditure relating to these is shown in restricted funds.
At 31 December 2024, total restricted funds amounted to £133,774. Of this £59,865 were donations received towards the potential the cost liability cap imposed on Liberty by the High Court of Justice in its on-going court challenge to the Investigatory Powers Act 2016. £60,878 were donations received towards a potential cost liability cap imposed on Liberty by the High Court of Justice in Liberty’s on-going court challenge to the Public Order Bill 2023. £13,031 is the fair value of art stock donated to the Civil Liberties Trust.
Page 33
**The Civil Liberties Trust Notes to the Financial Statements for the year ended 31 December 2024 (continued)**
## **20. Analysis of net assets between funds**
## **Analysis of net assets between funds- current year**
|Tangible fixed assets
Current assets
Creditors due within one year
**Total**|**Unrestricted**
**funds**
**2024**
**£**
1,979,422
2,447,853
(1,141,548)
3,285,727|**Restricted**
**funds**
**2024**
**£**
-
133,774
-
133,774|**Total**
**funds**
**2024**
**£**
1,979,422
2,581,627
(1,141,548)|
|---|---|---|---|
||||3,419,501|
## **20. Analysis of net assets between funds (continued)**
## **Analysis of net assets between funds- prior year**
|Tangible fixed assets
Current assets
Creditors due within one year
**Total**|**Unrestricted**
**funds**
**2023**
**£**
2,021,132
1,910,235
(694,189)
3,237,178|**Restricted**
**funds**
**2023**
**£**
-
114,406
-
114,406|**Total**
**funds**
**2023**
**£**
2,021,132
2,024,641
(694,189)|
|---|---|---|---|
||||3,351,584|
Page 34
**The Civil Liberties Trust Notes to the Financial Statements for the year ended 31 December 2024 (continued)**
## **21. Reconciliation of net movement in funds to net cash flow from operating activities**
|Note
Net income/expenditure for the year (as per Statement of Financial Activities)
**Adjustments for:**
Depreciation charges
14
Investment income
6
Legacy received as investment asset
Decrease in debtors
16
Increase/(decrease) in creditors
18
**Net cash provided by operating activities**
**22. Analysis of cash and cash equivalents**
Cash and cash equivalents at bank and in hand
**Total cash and cash equivalents**
**23. Analysis of changes in net debt**
**At 1**
**January**
**2024**
**£**
Cash and cash equivalents at bank and in hand
1,880,893
**Total**
1,880,893|**2024**
**£**
**67,917**
**41,710**
**(50,465)**
**(54,797)**
**(55,954)**
**447,359**
**395,770**
**2024**
**£**
**2,327,128**
**2,327,128**
**Cash flows**
**£**
446,235
446,235|2023
£
(130,576)|
|---|---|---|
|||23,680
(30,065)
-
314,064
51,905|
|||229,008|
|||2023
£
1,880,893|
|||1,880,893|
|||**At 31**
**December**
**2024**
**£**
2,327,128|
|||2,327,128|
## **24. Related party transactions**
The aggregate amount of donations made by trustees and people connected with them where no conditions are attached is £4,901 (2023: NIL).
There have been no other related party transactions during the year (2023: None).
Page 35