RIGHTS AND SECURITY INTERNATIONAL
BOARD OF TRUSTEES’ REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
Company number: 02489161 Charity number: 1048335
RIGHTS AND SECURITY INTERNATIONAL
Company Information
| Committee Members | |
|---|---|
| (Trustees) | Stephen Edwards |
| Miqdaad Versi | |
| Joanne Mariner | |
| Wilder Tayler | |
| Kieran McEvoy | |
| Nadim Houry | |
| Scarlett MccGwire | |
| Dina Hashem | |
| Chair | Stephen Edwards |
| Treasurer | Stephen Edwards |
| Company Number | 02489161 |
| Charity Number | 1048335 |
| Registered Office | 4/4a Bloomsbury Square |
| London WC1A 2RP | |
| United Kingdom | |
| Independent Auditor | Knox Cropper LLP |
| 65 Leadenhall Street | |
| London EC3A 2AD | |
| United Kingdom | |
| Bankers | CAF Bank Ltd |
| PO Box 289 | |
| Kings Hill | |
| West Malling ME19 4TA | |
| United Kingdom |
2
RIGHTS AND SECURITY INTERNATIONAL
TRUSTEES’ REPORT
FOR THE YEAR ENDED 31 DECEMBER 2021
The Committee, which is the Board of Directors of the Charity for Company law purposes and trustees for Charity law purposes (hereafter referred to as ‘the Board’), submits its annual report and financial statements of Rights AND Security International (‘the charity’ or ‘RSI’). The Board of Trustees confirm that the annual report and 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 FRS 102 taken together with the applicable Update Bulletin 1.
Structure, Governance and Management
The Charity is managed by the Board, which meets once per quarter, four times per year. The Charity is a private company limited by guarantee (company number 02489161) and is registered as a charity with the Charity Commission (registered number 1048335). The governance of the Charity is managed by a body referred to as the ‘Committee.’ The Committee is comprised of elected trustees, also known as ‘committee members’, as well as the Executive Director. The responsibilities of the Trustees of Rights and Security International are set out in RSI’s governing documents, which are its memorandum of association and articles of association. Broadly speaking, the trustees of Rights and Security International have independent control over, and legal responsibility for, the Charity’s management and administration.
The Trustees/Directors ensure that all of the Charity’s actions are undertaken in pursuance of the purposes for which it was incorporated and act at all times in a manner which they consider would be most likely to promote the success of the charity. At all times, Trustees/Directors take adequate steps to ensure that any conflict of interest or loyalty do not fetter their decision-making and identify and declare any such conflict at the beginning of any Committee meeting or annual general meeting (as appropriate). There are no restrictions in the Articles stipulating either a maximum or minimum number of individuals who may be appointed as committee members at any given time. All the Trustees/Directors, except the Executive Director, must retire at every annual general meeting. However, retiring Trustees/Directors remain eligible for re-election, and may be re-elected if it is so agreed by two-thirds of all Trustees/Directors present and voting at the annual general meeting. There are no maximum terms for the Trustees/Directors. All decisions made by the Committee should be made either at a Committee meeting or at the annual general meeting. All matters for consideration at a Committee meeting are approved by a simple majority of the trustees present and voting, except for the appointment of trustees, which must be approved by twothirds of all trustees present and voting. In the event votes are equal, the Chairperson has a second casting vote.
3
Rights and Security International's Trustees/Directors are responsible for the Charity’s funds. The Trustees/Directors put in place a budget and keep accurate records of Rights and Security International’s income and expenditure. The Executive Director of the Charity is a Director who has been appointed to an executive office within the charity and has entered into an employment contract with the Charity. The powers of the Executive Director are set out in their employment contract and otherwise agreed with the trustees. The Executive Director, along with the Treasurer and the Chairperson, are responsible for the review of monthly spending reports, which are then shared with the other Trustees. The Executive Director is responsible for all operational matters.
Constitution, policies and objectives
The objects for which the charity was originally established, as defined by the Memorandum of Association, are:
-
The promotion by means of education and research of the proper observance and maintenance of human rights in Britain and Ireland and elsewhere in the world with particular reference to the conflict in Northern Ireland;
-
The promotion and dissemination of knowledge, information and understanding of such human rights by writing, publishing and distributing articles, reports, books and other documents and assisting in the same, by arranging and providing lectures and seminars, and by all other means of providing and exchanging information;
-
To procure the abolition of torture, extrajudicial executions, and arbitrary arrest, detention and exile.
Rights and Security International, which until 2020 was known as Rights Watch (UK), and prior to that British Irish Rights Watch, has over twenty-five years’ experience working in the field of human rights as they relate to national security: initially in Northern Ireland, and, since 9/11, also in Great Britain and abroad. RSI has been at the forefront of exposing and creating accountability for practices such as torture, as well as indefinite detention and arbitrary deprivation of life. Initially, RSI’s work was overwhelmingly focused on the conflict in Northern Ireland. In 2012 there was a change in leadership, and this catalysed a significant transformation in the organisation. The organisation undertook a strategic review in 2014, and in line with an already natural shift in the organisation’s work, the organisation officially expanded its mandate to include all UK Government activity in pursuit of national security, both domestically and abroad. In 2020, the organisation again strategically expanded its mandate to include the promotion of respect for human rights in the national security context around the world, with specific project plans developed by the Executive Director in consultation with the other Trustees/Directors.
The work of Rights and Security International has received wide acclaim. The organisation has received the Parliamentary Assembly of the Council of Europe (PACE) Human Rights Prize for ‘outstanding civil society action in the defence of human rights in Europe’, the Irish World Damien Gaffney Award and the Beacon Prize for Human Rights. It was also nominated for the prestigious Columbia University Global Freedom of Expression Prize in the excellence for legal services category in 2018.
4
Mission and values
Rights and Security International works to promote just and accountable security. We do this by ensuring that the measures governments take in pursuit of national security comply with human rights and other international laws. We have nearly three decades of experience in promoting human rights in the field of national security: initially in Northern Ireland and now worldwide.
Our values are:
-
In all we do, we seek to learn lessons from past experiences, especially in Northern Ireland, to better inform the way forward.
-
We act with integrity, protecting our independence and objectivity.
-
We strive for excellence in all aspects of our work.
-
Our work is considered and practical in approach.
-
We strive to be forward-looking, anticipating the changes and challenges that will affect human rights in the field of national security.
-
We work collaboratively internally and with our partners.
Programmes of work, goals and public benefit in 2021
In 2021, we had three programmes of work:
-
Promoting the observance of human rights in the United Kingdom, including in Northern Ireland
-
Promoting the observance of human rights overseas by the UK government
-
Increasing global knowledge of human rights related to national security, counterterrorism and emergencies
We had three overarching operational goals with respect to these programmes of work:
-
Ensure that the national security laws and policies, especially those of the UK, respect human rights;
-
Ensure that counterterrorism cooperation between States, including at UN level, is rights-respecting; and
-
Ensure that those who have carried out human rights abuses are held to account.
We achieved these goals by:
-
Working to ensure that the means and methods governments – especially the UK’s – used to counter terrorism complied with international and human rights law;
-
Promoting independent and effective oversight, regulation and transparency of government activities in counter terrorism efforts; and
-
Promoting accountability and redress for any individuals who have suffered human rights abuses as a result of a government’s conduct in the course of counter terrorism operations or a relevant armed conflict.
5
We carried out our work by:
-
Conducting research to identify, document and evaluate the human rights compliance of the governments’ actions in the field of national security, with particular attention paid to the UK Government;
-
Advocating for human-rights-compliant laws, policies and international instruments in the field of national security; and
-
Bringing or participating in litigation in UK and international courts as a way of challenging unlawful practices in the field of national security, including by intervening in cases in which we could offer our research and analysis to assist the court in upholding human rights standards in the field of national security.
The Board confirms that they have paid due regard to public benefit guidance published by the Charity Commission. The benefits of the Charity’s activities are demonstrated by, for example:
-
Raising awareness about the human rights impact of governments’ national security laws and policies, and advocating for necessary reforms to better protect rights.
-
Raising awareness about human rights and building capacity within marginalised communities that are disproportionately impacted by national security laws and policies, as well as organisations that serve those communities.
-
Obtaining greater transparency and accountability in relation to activities the UK Government undertakes in pursuit of national security.
-
Promoting respect for the human rights of victims of human rights abuses carried out by the UK Government in pursuit of national security.
Highlights of 2021
Organisational strategy
In autumn 2021, RSI adopted a new three-year strategic vision and work plan.
This three-year plan set out a new articulation of our methodology: our organisation begins at the grassroots level, consulting with directly affected people and building partnerships and coalitions. We then share knowledge and create opportunities for impacted people to use human rights law as a practical tool and amplify their voices. We also conduct original research, develop rights- and evidence-based proposals for change, and ultimately carry out litigation and collaborative advocacy to achieve our goals.
The plan also sets out a new articulation of our theory of change, recognising that human rights violations committed under ‘security’ laws are often especially difficult to address due to the secrecy involved and the longstanding biases that can underpin them. Our theory of change is that by working collaboratively to document harms; exposing their roots in racism, religious prejudice, sexism or other bias; spreading knowledge of human rights laws and tools; and emphasising rights- and evidence-based alternatives to bad practices, we and our
6
partners can persuade legislators, courts, international institutions and the public to support accountability—and demand an end to abuses.
The plan establishes that from 2021 to 2024, RSI will prioritise three issue-specific work streams:
-
Accountability for UK counterterrorism abuses and respect for the rule of law, especially in Northern Ireland
-
Protecting civic space and elevating civil society voices
-
Migration, citizenship and belonging
The plan then describes specific projects we anticipate carrying out in each of these three work streams, and the intended outcome of these projects. It also notes that we will integrate work on the technology-related aspects of human rights where possible, potentially as an additional priority work stream.
Promoting the observance of human rights in the United Kingdom, including in Northern Ireland
Human rights and the UK’s ‘Prevent’ counter-extremism strategy
Our 2019 litigation regarding the shortcomings of the UK Government’s appointment process for the reviewer of the ‘Prevent’ counter-extremism strategy compelled the government to reinitiate this process in 2020, using open recruitment to attract independent candidates. In December 2020, whilst awaiting the outcome of this new and improved process, we appointed an expert consultant to research the impact of Prevent on UK civil society and liaise with both national and community-based organisations to advocate for greater respect for rights.
Throughout 2021, this expert consultant conducted a review of previously published studies of Prevent and interviewed people throughout the UK who reported a ‘chilling effect’ of Prevent on peaceful political activism, education and artistic engagement. This ‘chilling effect’ was reported not only in Great Britain, but also in Northern Ireland, where the legal duty to refer people to Prevent for suspected non-violent extremism does not apply. RSI and the consultant prepared a detailed report on these research findings, along with recommendations for change, and the report was published in March 2022 under the title Prevent-ing Dissent: How the UK’s counter-terrorism strategy is eroding democracy .
On RSI’s behalf, the consultant also engaged heavily with community activists, British Muslim advocacy groups and other UK civil society actors in an effort to respond collectively to the appointment of a controversial figure as independent reviewer of Prevent.
As the UK Parliament adopted the Counter Terrorism and Sentencing Act 2021, RSI raised concerns regarding what is now section 45, which removed the deadline for the conclusion of the independent review of Prevent without establishing a new deadline. We advocated for an amendment that would have required the conclusion of the independent review within 12 to 18 months of the reviewer’s appointment, as we regard deadlines as important tools for
7
efficiency, transparency and responsiveness to communities’ concerns. As this amendment was not adopted, we considered other strategies for improving the independent review process in future.
In early 2021, RSI filed a freedom of information request with the Home Office seeking statistics about the race and ethnicity of individuals referred to Prevent, due to concerns about potential bias in the functioning of the referral scheme. At the end of 2021, our appeal against the refusal of this request was pending before the Information Commissioner’s Office.
Accountability for human rights abuses in Northern Ireland
In July 2021, the UK Government published a white paper setting out its plans to introduce legislation to address the legacy of the past in Northern Ireland. After reviewing this white paper, RSI became concerned that the planned ‘Legacy Bill’ would end all liability – civil or criminal – for crimes allegedly committed in the context of the ‘Troubles’ prior to the 1998 Belfast/Good Friday Agreement. We concluded that the creation of a total amnesty in this fashion would likely violate the UK’s human rights obligations and commitments, including the obligation to effectively investigate killings, torture and certain other serious alleged rights violations.
We therefore worked extensively with civil society groups in Northern Ireland to analyse the legislative proposal and explain the human rights violations that could arise if the legislation were adopted. In July and August 2021, we published detailed explanations of the international human rights standards that any ‘Legacy Bill’ should meet, including regarding the human right to effective investigations of conflict-related deaths. In September 2021, we published a briefing explaining how the UK Government’s proposals differed from the truth and reconciliation mechanism used in South Africa. In December 2021, we published fresh research indicating that there has not historically been a problem of ‘vexatious’ (i.e. trivial or false) claims about alleged conflict-related abuses in Northern Ireland.
In early 2021, while the COVID-19 pandemic prevented our England-based staff from traveling, we hired a Belfast-based consultant to help RSI better understand political developments and the civil society landscape in Northern Ireland, and this consultant began researching a report (to be published in 2022) about how civil society organisations based outside Northern Ireland can effectively engage in the region. In late 2021, again because the COVID-19 pandemic prevented our staff from traveling, we hired a second Belfast-based consultant to help our England-based staff form relationships with local civil society groups and understand current issues concerning policing in Northern Ireland.
Promoting the observance of human rights overseas by the UK government
Women’s rights, children’s rights and UK counter-terrorism
Following extensive research, RSI published a landmark report in October 2021: Abandoned to Torture: Dehumanising rights violations against children and women in northeast Syria . Using human rights law, the report analysed the life-threatening and otherwise rights-
8
violating conditions British and other children and women face in camps in northeast Syria for third-country nationals found in former Islamic State territory, concluding that pain and suffering in the camps are so severe that they rise to the level of torture. The report included analyses of women’s rights and children’s rights under international law.
Our report and previous reports have had a strong impact, influencing court cases, media coverage, and other developments. After our persistent calls on the UK to repatriate British children and women (including those previously stripped of their British citizenship), the Government repatriated three British children. We continued to urge the UK and all other governments that are safe destinations to repatriate their nationals and former nationals from the camps in northeast Syria.
In July 2021, based on our research and legal analyses, RSI submitted a third-party intervention in the joined European Court of Human Rights Grand Chamber cases H.F. and M.F. v. France and J.D. and A.D. v. France , which concern whether States are obligated to repatriate children and/or their parents or primary carers from the camps in northeast Syria.
In November 2021, we submitted expert evidence to the UK Parliament’s All-Party Parliamentary Group (APPG) inquiry into trafficked Britons in Syria, raising concerns that the life-threatening conditions in the camps and resulting vulnerability of British and other nationals held there increased the risk of trafficking or re-trafficking for children and women. This submission was repeatedly quoted and cited in the APPG report published in 2022.
Throughout 2021, RSI compiled information about the number of repatriations of people from the northeast Syria camps by a range of States, including the UK. We expect to publish these statistics in a public database in 2022.
We also litigated a freedom of information request about the number and genders of people in the camps whom the UK Home Secretary has deprived of their British nationality.
Overseas application of the Human Rights Act
We submitted a briefing to the UK Parliament’s Joint Committee on Human Rights (JCHR) outlining the need for legal accountability for UK actions overseas, and submitted similar evidence to the UK’s Independent Human Rights Act Review, a panel that tracks the impact of the Human Rights Act (1998) in incorporating the European Convention on Human Rights into UK law. We asserted that the UK government should uphold its human rights obligations, regardless of whether it is acting domestically or internationally.
The JCHR went on to quote and support our explanation of the dangers of limiting how the Human Rights Act (1998) protects people from rights-harming UK actions overseas.
Advocating for civil liability in the Overseas Operations Bill
Following the introduction of the Overseas Operations Bill, we identified a problem with human rights compliance that had largely escaped attention: the imposition of a strict time
9
limit on any civil claims brought by people alleging rights harms, such as torture or unlawful killings, committed during UK military operations abroad. (The Bill’s provisions on criminal liability had been the subject of much greater advocacy.) We created and published briefings for the JCHR as well as both Houses of Parliament, and drafted amendments that were tabled on multiple occasions in both Houses. We also briefed the House of Lords Committee on the potential impact of the Overseas Operations Bill on the Belfast/Good Friday Agreement, which requires compliance with the UK’s human rights treaty obligations.
Increasing global knowledge of human rights related to national security, counterterrorism and emergencies
Developing the Rise Coalition
After consultations with other civil society organisations in 2019-2020, we identified a need for a coordinated effort among civil society groups in both the Global North and the Global South to push back against harmful counter-terrorism laws and concepts at both the international and national levels. We therefore created the Rise Coalition, a network of nongovernmental organisations around the world that share knowledge on human rights and national security issues, and collaborate on advocacy for greater human rights protections.
As we established the Rise Coalition, we created a 12-month work plan and welcomed eight new member organisations from Indonesia, Kenya, Brazil, Colombia and the Netherlands. These member organisations are all dedicated to defending human rights and ensuring justice for violations. RSI organised several multilingual educational events for Rise Coalition partners and other civil society groups, including webinars on digital security for NGOs and journalists, and roundtable on digital rights in Latin America featuring a keynote by a Brazilian Supreme Court justice. Thanks to the support of one of our funders, we also awarded three small grants (£5,000 each) to Rise Coalition members in Kenya and Indonesia for fresh research on how counter-extremism programmes impact human rights.
We expanded on our international advocacy by researching the human rights situations in several priority countries, particularly Indonesia and Kenya. In October 2021, we published a detailed country background report explaining the national security and human rights situation in Indonesia, including issues of racial justice relating to the country’s West Papuan communities as well as concerns regarding policies on citizenship stripping.
International legal work to promote rights in the counterterrorism context
We continued our longstanding engagement in international legal work to promote rights, based on our unique expertise.
As noted above, we intervened in the joined European Court of Human Rights Grand Chamber cases H.F. and M.F. v. France and J.D. and A.D. v. France , which concern whether States have a human rights obligation to bring their citizens (and former citizens) back from the camps in northeast Syria.
10
Advocacy with UN agencies
Our Executive Director addressed the Counter-Terrorism Committee of the UN Security Council during an event related to the twentieth anniversary of the 9/11 attacks; RSI was one of only two civil society organisations invited to address the committee.
We also facilitated first-of-their-kind dialogues between the UN’s Counter-Terrorism Executive Directorate (CTED) and a range of civil society organisations from around the world. As a result, CTED committed to holding further dialogues. We believe these developments contributed to a demonstrable increase in UN counter-terrorism bodies’ interest in engaging with civil society groups, including human rights groups.
Internationalisation and institutional strengthening
We continued our institutional preparations for even more extensive international work, including by hiring an International Human Rights Coalition Leader to develop the Rise Coalition. RSI’s new Executive Director (hired in December 2020) continued the process of identifying the organisation’s short- and long-term goals, ultimately developing a three-year strategy that began in 2021. We also adopted a new organisational structure to reflect our three issue priorities and strengthen the day-to-day management of our work, and added a Legal and Advocacy Director.
We retained a dedicated team of seven Trustees that includes experts in international human rights, advocacy and finance.
Throughout 2021, RSI remained an organisation of approximately five to six core staff. We utilised support from expert consultants for specialised research, legal analysis, strategic planning, digital security expertise and other matters when needed. We delivered on our programmes of work and continued to establish the knowledge and institutional structure needed to expand our international activities.
In early 2021, we adopted a comprehensive new set of employment policies and recommitted to maintaining work-life balance as well as a respectful, healthy work culture. We also adopted salary bands and adjusted our recruitment processes to increase our diversity, equity and inclusion.
Financial and business review
Income from grants, donations and investments increased from £396,519 in 2020 to £471,777, due largely to a major, temporary increase in support from the Oak Foundation to enable our internationalisation. Our expenditure increased from £321,579 in 2020 to £355,607 in 2021, with £23,485 in restricted funds brought forward into 2022. The relatively large size of the unrestricted funds carried forward (£265,903) reflects our receipt of large grant instalments relatively late in the year, as well as a strategic decision to ensure stability in 2022 whilst our applications for renewals of several major multi-year grants remained
11
pending. Where appropriate, the policy of the Board of Trustees is to invest the amount that it has available and grants received.
Risk management and reserves policy
The Board has considered the risks to which the Charity is exposed and has taken steps to mitigate those risks.
The Charity aims to hold the equivalent of three to six months of unrestricted funds not committed or invested in tangible fixed assets in reserves, currently approximately £90,000 to £180,000. The free reserves, the unrestricted funds carried forward less the restricted fixed assets and designated funds, at 31 December 2021 were £265,903. These unrestricted funds included unrestricted grants whose terms remained ongoing.
Funding
The Charity gratefully acknowledges the financial support of the following, who made donations or commitments in 2021 or whose grants from 2020 extended into 2021:
-
The Oak Foundation
-
Joseph Rowntree Charitable Trust
-
Open Society Foundations
-
Baring Foundation
-
Polden Puckham Charitable Foundation
-
Ireland Funds America
-
Aziz Foundation
-
Friends of the Charity in the UK and across the globe
Public benefit statement
The Board of Trustees confirm that they have complied with their duty to have due regard to the guidance on public benefit published by the Charity Commission in exercising their powers or duties.
Statement of the Board of Trustees’ responsibilities
The Board of Trustees are responsible for preparing the annual report and the financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice. Company law requires the Board of Trustees 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 surplus or deficit of the company for that period. In preparing those financial statements, the Board of Trustees is required to:
-
select suitable accounting policies and then apply them consistently;
-
observe the methods and principles in the Charities SORP;
-
make judgments and estimates that are reasonable and prudent;
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
12
The Board of Trustees is responsible for keeping adequate accounting records which
disclose with reasonable accuracy the financial position of the company to enable them to
ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud or other irregularities.
Small company exemptions
The report of the Board of Trustees has been prepared taking advantage of the small
companies exemption of section 415A of the Companies Act 2006.
This report was approved by the Board of Trustees on………………………….. and signed on its behalf by:
……………………………………….. Name ……………………………………….. Position
13
RIGHTS AND SECURITY INTERNATIONAL (A Company Limited by Guarantee)
INDEPENDENT AUDITORS’ REPORT TO THE MEMBERS OF RIGHTS AND SECURITY INTERNATIONAL FOR THE YEAR ENDED 31 DECEMBER 2021
Opinion
We have audited the financial statements of Rights and Security International for the year ended 31 December 2021 which comprise Statement of Financial Activities (including the income and expenditure account), Balance sheet and 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 2021 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 Trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
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 charity’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 Trustees with respect to going concern are described in the relevant sections of this report.
14
RIGHTS AND SECURITY INTERNATIONAL
(A Company Limited by Guarantee)
INDEPENDENT AUDITORS’ REPORT TO THE MEMBERS OF RIGHTS AND SECURITY INTERNATIONAL FOR THE YEAR ENDED 31 DECEMBER 2021
Other information
The Trustees are responsible for the other information. The other information comprises the information included in the Trustees’ Annual Report other than the financial statements and our auditor’s report thereon. 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. In connection with our audit of the financial statements, 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 Trustees’ Annual Report, which includes the directors’ report prepared for the purposes of company law, for the financial year for which the financial statements are prepared is consistent with the financial statements; and
-
the directors’ report included within the Trustees’ Annual Report has been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exception
In the light of the 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 Trustees’ Annual 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 Trustees’ remuneration specified by law are not made; or
-
we have not received all the information and explanations we require for our audit; or
-
the Trustees 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 Trustees’ Annual Report and from the requirement to prepare a strategic report.
15
RIGHTS AND SECURITY INTERNATIONAL
(A Company Limited by Guarantee)
INDEPENDENT AUDITORS’ REPORT TO THE MEMBERS OF RIGHTS AND SECURITY INTERNATIONAL FOR THE YEAR ENDED 31 DECEMBER 2021
Responsibilities of Trustees
As explained more fully in the Statement of the Board of Trustees’ responsibilities set out on pages 13 the Trustees (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 Trustees 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 Trustees 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 Trustees 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 extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
-
We obtained an understanding of the legal and regulatory frameworks that are applicable to the charitable company and determined that the most significant are the Statement of Recommended Practice 'Accounting and Reporting by Charities' (SORP 2019), in accordance with the Financial Reporting Standard applicable in the UK (FRS 102) applicable to smaller entities and the Companies Act 2006.
-
We understood how the charitable company is complying with those frameworks via communication with those charged with governance, together with the review of the charity’s documented policies and procedures.
-
The audit team, which is experienced in the audit of charities, considered the charity’s susceptibility to material misstatement and how fraud may occur. Our considerations included the risk of management override.
16
RIGHTS AND SECURITY INTERNATIONAL
(A Company Limited by Guarantee)
INDEPENDENT AUDITORS’ REPORT TO THE MEMBERS OF RIGHTS AND SECURITY INTERNATIONAL FOR THE YEAR ENDED 31 DECEMBER 2021
- Our approach was to check that the income from grants and were properly identified and accurately disclosed, that expenditure complied with the control procedures and was appropriately charged. We confirmed the movements and income from investments, including unrealised gains/losses. We also reviewed journal adjustments and unusual transactions and considered the identification and disclosure of related party transactions.
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/auditorsresponsibilities. This description forms part of our auditor’s report.
Use of our report
This report is made solely to the charitable company’s members, 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 members 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 the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed.
Shoaib Arshad Senior Statutory Auditor For and on behalf of
Knox Cropper LLP
65 Leadenhall Street London EC3A 2AD
Date:
Company No. 02489161 Charity No. 1048335
17
Rights and Security International
Statement of financial activities (incorporating an income and expenditure account)
For the year ended 31 December 2021
| For theyear ended 31 December 2021 | For theyear ended 31 December 2021 | |||||
|---|---|---|---|---|---|---|
| Unrestricted Funds Note £ Income from: 2 370,996 29 2,939 373,964 4 229,761 229,761 (2,056) 142,147 Reconciliation of funds: 123,756 265,903 Total funds carried forward Transfers between funds Net movement in funds 144,203 Total funds brought forward Total expenditure Net income / (expenditure) Charitable activities Donations and legacies Investments - bank interest Other Total income Expenditure on: |
Restricted Funds £ 97,813 - - |
2021 Total Funds £ 468,809 29 2,939 471,777 355,607 355,607 - 116,170 173,218 289,388 116,170 |
Unrestricted Funds £ 245,355 93 - |
Restricted Funds £ 151,071 - - |
2020 Total Funds £ 396,426 93 - |
|
| 373,964 | 97,813 | 245,448 | 151,071 | 396,519 | ||
| 229,761 | 125,846 | 219,970 | 101,609 | 321,579 | ||
| 229,761 | 125,846 | 219,970 | 101,609 | 321,579 | ||
| (2,056) 144,203 |
2,056 (28,033) |
- 25,478 |
- 49,462 |
- 74,940 |
||
| 142,147 123,756 |
(25,977) 49,462 |
25,478 98,278 |
49,462 - |
74,940 98,278 |
||
| 265,903 | 23,485 | 123,756 | 49,462 | 173,218 |
All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in Note 15 to the financial statements.
18
Rights and Security International
Company no. 02489161
Balance sheet
As at 31 December 2021
| Note Fixed assets: 10 Current assets: 11 Liabilities: 12 15 Total unrestricted funds Debtors Restricted income funds Unrestricted income funds: The funds of the charity: Creditors: amounts falling due within one year Net current assets Total net assets Cash at bank and in hand Tangible assets General funds Total charity funds |
£ 89,511 309,267 |
2021 £ 2,271 |
£ 9,123 209,924 |
2020 £ - |
|---|---|---|---|---|
| 2,271 287,117 |
- 173,218 |
|||
| 398,778 111,661 |
219,047 45,829 |
|||
| 265,903 | 123,756 | |||
| 289,388 | 173,218 | |||
| 23,485 265,903 |
49,462 123,756 |
|||
| 289,388 | 173,218 |
For the year ending 31 December 2021 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Trustees' Responsibilities:
-
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476
-
The trustees acknowledge their responsibility for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements, which have been prepared in accordance with the special provisions relating to the small companies regime within Part 15 of the Companies Act 2006 and in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015), were approved by the Board on .......................................... and signed on its behalf by:
Name: Trustee
19
Rights and Security International
Notes to the financial statements
For the year ended 31 December 2021
1 Accounting policies
a) 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) (effective 1 January 2015) - (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.
b) Public benefit entity
The charitable company meets the definition of a public benefit entity under FRS 102.
c) Going concern
The trustees consider that there are no material uncertainties about the charitable company's ability to continue as a going concern. In forming this opinion, they have considered the impact of the COVID-19 pandemic on both its income and expenditure for at least a period of twelve months from the date of approval of these financial statements. 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.
d) Income
Voluntary income including donations, gifts and legacies and grants that provide core funding or are of a general nature are recognised where there is entitlement, certainty of receipt and the amount can be measured with sufficient reliability. Such income is only deferred when:
-
The donor specifies that the grant or donation must only be used in future accounting periods; or
-
The donor has imposed conditions which must be met before the charity has unconditional entitlement
Investment income is recognised on a receivable basis.
Income from charitable activities includes income received under contract or where entitlement to grant funding is subject to specific performance conditions is recognised as earned (as the related goods or services are provided). Grant income included in this category provides funding to support advice/ performance activities and is recognised where there is entitlement, certainty of receipt and the amount can be measured with sufficient reliability
Income received in advance of the provision of a specified service is deferred until the criteria for income recognition are met.
e) Donations of gifts, 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 so refer to the trustees’ annual report for more information about their contribution.
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.
f) Interest receivable
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.
g) Fund accounting
Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure, including staff cost, which meets these criteria is charged to the fund.
Unrestricted funds are donations and other incoming resources received or generated for the charitable purposes. Designated funds are unrestricted funds earmarked by the trustees for particular purposes.
20
Rights and Security International
Notes to the financial statements
For the year ended 31 December 2021
1 Accounting policies (continued)
h) 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:
-
Costs of raising funds relate to the costs incurred by the charitable company in inducing third parties to make voluntary contributions to it, as well as the cost of any activities with a fundraising purpose
-
Expenditure on charitable activities includes the costs of projects undertaken to further the purposes of the charity and their associated support costs
-
Other expenditure represents those items not falling into any other heading
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
i) Allocation of support costs
Resources expended, including satff cost, are allocated to the particular activity where the cost relates directly to that activity. However, the cost of overall direction and administration of each activity, comprising the staff cost and overhead costs of the central function, is apportioned on the following basis which are an estimate, based on staff time, of the amount attributable to each activity.
-
Promoting the observance of human rights in the United Kingdom, including in Northern Ireland 40%
-
� Promoting the observance of human rights overseas by the UK government 30% � Increasing global knowledge of human rights related to national security, counter-terrorism and 30% emergencies
j) Operating leases
Rental charges are charged on a straight line basis over the term of the lease.
k) Tangible fixed assets
Items of equipment are capitalised where the purchase price exceeds £500. 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.
Where fixed assets have been revalued, any excess between the revalued amount and the historic cost of the asset will be shown as a revaluation reserve in the balance sheet.
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:
-
Office equipment
-
Office equipment 33.33%
-
� Fixtures and fittings 25%
l) 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.
m) 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.
n) 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 with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
o) Pensions
The charity's contribution to employees' personal pension is charged to revenue on accrual basis.
21
Rights and Security International
Notes to the financial statements
For the year ended 31 December 2021
- 2 Income from donations and legacies
| Unrestricted £ 147,906 110,930 110,930 369,766 1,230 - 370,996 Unrestricted £ 97,219 72,914 72,914 243,047 1,308 1,000 245,355 Income from donations and legacies (for previous year) Grants, donations and legacies (note 3) Small donations Donated services Grants, donations and legacies (note 3) Donated services Small donations Promoting the observance of human rights in the United Kingdom, including in Northern Ireland Promoting the observance of human rights overseas by the UK government Increasing global knowledge of human rights related to national security, counter-terrorism and Promoting the observance of human rights in the United Kingdom, including in Northern Ireland Promoting the observance of human rights overseas by the UK government Increasing global knowledge of human rights related to national security, counter-terrorism and emergencies Donated services are for pro bono independent examination services. |
Unrestricted £ 147,906 110,930 110,930 |
£ 39,125 29,344 29,344 Restricted |
2021 Total £ 187,031 140,274 140,274 |
2020 Total £ 157,648 118,235 118,235 |
|---|---|---|---|---|
| 369,766 1,230 - 370,996 |
97,813 - - 97,813 |
467,579 1,230 - 468,809 |
394,118 1,308 1,000 396,426 |
|
| £ 60,429 45,321 45,321 Restricted |
2020 Total £ 157,648 118,235 118,235 |
|||
| 243,047 1,308 1,000 |
151,071 - - |
394,118 1,308 1,000 |
||
| 245,355 | 151,071 | 396,426 |
Donated services are for pro bono independent examination services.
22
Rights and Security International
Notes to the financial statements
For the year ended 31 December 2021
3 Grants
| Grants | ||||
|---|---|---|---|---|
| 2021 | 2020 | |||
| Unrestricted | Restricted | Total | Total | |
| £ | £ | £ | £ | |
| Joseph Rowntree Charitable Trust | 89,766 | - | 89,766 | 67,668 |
| Oak Foundation | 280,000 | - | 280,000 | 175,379 |
| Harvard University | - | - | - | 11,004 |
| American Ireland Fund | - | - | - | 8,119 |
| Open Society Foundation | - | 92,903 | 92,903 | 81,948 |
| The Baring Foundation | - | 4,910 | 4,910 | 30,000 |
| Polden Puckham | - | - | - | 20,000 |
| Total income from grants | 369,766 | 97,813 | 467,579 | 394,118 |
| Grants (for pervious year) |
| Grants (for pervious year) | |||
|---|---|---|---|
| 2020 | |||
| Unrestricted | Restricted | Total | |
| £ | £ | £ | |
| Joseph Rowntree Charitable Trust | 67,668 | - | 67,668 |
| Oak Foundation | 175,379 | - | 175,379 |
| Harvard University | - | 11,004 | 11,004 |
| American Ireland Fund | - | 8,119 | 8,119 |
| Open Society Foundation | - | 81,948 | 81,948 |
| The Baring Foundation | - | 30,000 | 30,000 |
| Polden Puckham | - | 20,000 | 20,000 |
| Total income from grants | 243,047 | 151,071 | 394,118 |
23
Rights and Security International
Notes to the financial statements
For the year ended 31 December 2021
- 4 Analysis of expenditure
| g Charitable activities Promoting the observance of human rights in the United Kingdom, including in Northern Ireland Promoting the observance of human rights overseas by the UK government Increasing global knowledge of human rights related to national security, counter- terrorism and emergencies Governance costs Support costs Total expenditure 2021 Total expenditure 2020 |
Staff costs (Note 6) 85,725 64,294 64,294 - - 214,313 251,683 |
Direct activities 38,285 28,714 28,714 - - 95,713 21,076 |
Audit fee & trustee meetings - - - 9,600 - 9,600 1,000 |
Support costs- premises - - - - 23,412 |
Support costs - other - - - - 12,569 |
Total 124,010 93,008 93,008 9,600 35,981 355,607 321,579 |
Support costs allocation 18,232 13,674 13,674 (9,600) (35,981) |
Total 2021 142,242 106,682 106,682 - - 355,607 - |
Total 2020 138,395 91,592 91,592 - - |
|---|---|---|---|---|---|---|---|---|---|
| 23,412 | 12,569 | (45,581) | - | ||||||
| 32,287 | 15,533 | - | 321,579 |
Of the total expenditure, £2,31,500 was unrestricted (2020: £219,970) and £1,24,107 was restricted (2020: £101,609).
Analysis of expenditure (for previous year)
| Staff costs (Note 6) |
Direct activities |
Independent examination & trustee meetings |
Support costs- premises |
Support costs - other |
Total | Support costs allocation |
Total 2020 |
|
|---|---|---|---|---|---|---|---|---|
| Charitable activities | ||||||||
| Promoting the observance of human rights in | ||||||||
| the United Kingdom, including in Northern | ||||||||
| Ireland | 100,673 | 8,430 | - | - | - | 109,103 | 29,292 | 138,395 |
| Promoting the observance of human rights ove | 75,505 | 6,323 | - | - | - | 81,828 | 9,764 | 91,592 |
| Increasing global knowledge of human rights re | 75,505 | 6,323 | - | - | - | 81,828 | 9,764 | 91,592 |
| Governance costs | - | - | 1,000 | - | - | 1,000 | (1,000) | - |
| Support costs | - | - | - | 32,287 | 15,533 | 47,820 | (47,820) | - |
| Total expenditure 2020 | 251,683 | 21,076 | 1,000 | 32,287 | 15,533 | 321,579 | - | 321,579 |
24
Rights and Security International
Notes to the financial statements
For the year ended 31 December 2021
5 Net incoming resources for the year
This is stated after charging:
| 2021 | 2020 | |
|---|---|---|
| £ | £ | |
| Depreciation | 548 | - |
| Operating lease rentals: | ||
| Property | 23,412 | 17,096 |
| Other | ||
| Independent Examiners remuneration: pro bono | - | 1,000 |
| Auditor's remuneration | 4,800 | - |
| Previous year | 4,800 | - |
| Trustee meeting expenses | - | - |
6
Analysis of staff costs, trustee remuneration and expenses, and the cost of key management personnel
Staff costs were as follows:
| Consultants Recruitment Employer’s contribution to defined contribution pension schemes Salaries and wages Social security costs Staff Training |
2021 £ 190,171 15,055 3,596 466 2,600 2,425 |
2020 £ 166,903 12,273 1,642 70,115 750 |
|---|---|---|
| 214,313 | 251,683 |
One employee earned more than £60,000 during the year (2020: one).
The charity trustees were not paid or received any other benefits from employment with the charity in the year (2020: £nil). No charity trustee received payment for professional or other services supplied to the charity (2020: £nil).
Trustees' expenses represents the payment or reimbursement of travel and subsistence costs is nil (2020: £nil) relating to attendance at meetings of the trustees.
7 Staff numbers
The average number of employees (head count based on number of staff employed) during the year was as follows:
| Charitable activities | 2021 No. 6 |
2020 No. 7 |
|---|---|---|
| 6 | 7 |
25
Rights and Security International
Notes to the financial statements
For the year ended 31 December 2021
8 Related party transactions
There are no related party transactions to disclose for 2021 (2020: none).
There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties.
9 Taxation
The charitable company is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.
10 Tangible fixed assets
| Cost or valuation Depreciation Net book value At 31 December 2021 At 1 January 2021 All of the above assets are used for charitable purposes. At 31 December 2021 At 31 December 2021 At 1 January 2021 Charge for the year At 1 January 2021 Additions in year Debtors Other debtors Accrued income |
Furniture, fittings & Equipment £ 19,925 2,819 |
Total £ 19,925 2,819 |
|---|---|---|
| 22,744 | 22,744 | |
| 19,925 548 |
19,925 548 |
|
| 20,473 | 20,473 | |
| 2,271 | 2,271 | |
| - | - | |
| 2021 £ 9,511 80,000 |
2020 £ 9,123 - |
|
| 89,511 | 9,123 |
11 Debtors
26
Rights and Security International
Notes to the financial statements
For the year ended 31 December 2021
12 Creditors: amounts falling due within one year
| Creditors: amounts falling due within one year | ||
|---|---|---|
| Deferred income Trade creditors Taxation and social security Other creditors |
2021 £ 844 6,251 43,176 61,390 |
2020 £ 5,147 25,708 14,974 - |
| 111,661 | 45,829 |
13 Deferred income
Deferred income comprises grants received in advance for the coming year
| Balance at the beginning of the year Amount released to income in the year Amount deferred in the year Balance at the end of the year Tangible fixed assets Analysis of net assets between funds Net assets at the end of the year Net current assets 2020 Net current assets Net assets at the end of the year 2021 |
General unrestricted £ 2,271 263,632 |
£ - - Designated |
2021 £ - - 61,390 |
2020 £ - - - |
|---|---|---|---|---|
| 61,390 | - | |||
| Restricted £ - 23,485 |
Total funds £ 2,271 287,117 |
|||
| 265,903 | - | 23,485 | 289,388 | |
| General unrestricted £ 123,756 |
£ - Designated |
Restricted £ 49,462 |
Total funds £ 173,218 |
|
| 123,756 | - | 49,462 | 173,218 |
14 Analysis of net assets between funds
27
Rights and Security International
Notes to the financial statements
For the year ended 31 December 2021
15 Movements in funds
| Harvard University American Ireland Fund Open Society Foundation The Baring Foundation Polden Puckham Total restricted funds General funds American Ireland Fund Open Society Foundation The Baring Foundation Polden Puckham Total restricted funds General funds 2021 Total funds Total unrestricted funds Unrestricted funds: Restricted funds: 2020 Restricted funds: Harvard University Unrestricted funds: Total funds Total unrestricted funds |
At the start of the year £ - 3,857 - 27,105 18,500 |
Incoming resources & gains £ - - 92,903 4,910 - |
Outgoing resources & losses £ (3,765) (69,869) (34,071) (18,141) |
Transfers £ - - - 2,056 - |
At the end of the year £ - 92 23,034 - 359 |
|---|---|---|---|---|---|
| 49,462 | 97,813 | (125,846) | 2,056 | 23,485 | |
| 123,756 | 373,964 | (229,761) | (2,056) | 265,903 | |
| 123,756 | 373,964 | (229,761) | (2,056) | 265,903 | |
| 173,218 | 471,777 | (355,607) | - | 289,388 | |
| At the start of the year £ - - - - - |
Incoming resources & gains £ 11,004 8,119 81,948 30,000 20,000 |
Outgoing resources & losses £ (11,004) (4,262) (81,948) (2,895) (1,500) |
Transfers £ - - - - - |
At the end of the year £ - 3,857 - 27,105 18,500 |
|
| - | 151,071 | (101,609) | - | 49,462 | |
| 98,278 | 245,448 | (219,970) | - | 123,756 | |
| 98,278 | 245,448 | (219,970) | - | 123,756 | |
| 98,278 | 396,519 | (321,579) | - | 173,218 |
Harvard University grant was used to cover staff salaries. American Ireland Fund grant is used to cover work relating to Northern Ireland. Open Society Foundation is used to cover costs other than Syria related work. The Baring Foundation grant is used to cover costs of Prevent project. Polden Puckham grant is used to cover costs of repatriation work.
16 Legal status of the charity
The charity is a company limited by guarantee and has no share capital. The liability of each member in the event of winding up is limited to £1.
28