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2022-12-31-accounts

RIGHTS AND SECURITY INTERNATIONAL

BOARD OF TRUSTEES’ REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2022

Company number: 02489161 Charity number: 1048335

RIGHTS & SECURITY INTERNATIONAL

Company Information

Committee Members
(Trustees) Stephen Edwards
Dina Hashem
Nadim Houry
Joanne Mariner
Scarlett MccGwire
Kieran McEvoy
Muriel Paasch
Wilder Tayler
Miqdaad Versi
Chair Stephen Edwards
Treasurer Stephen Edwards
Company Number 02489161
Charity Number 1048335
Registered Office 465C Hornsey Road
London N19 4DR
Independent Examiner Amir Absoud
Upstreamly
7 Albert Buildings
49 Queen Victoria Street
London EC4N 4SA
Bankers CAF Bank Ltd
PO Box 289
Kings Hill
West Malling ME19 4TA

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RIGHTS AND SECURITY INTERNATIONAL

TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 DECEMBER 2022

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 & 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 RSI are set out in the charity’s governing documents, which are its memorandum of association and articles of association. Broadly speaking, the trustees of RSI 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.

RSI’s Trustees/Directors are responsible for the Charity’s funds. The Trustees/Directors put in place a budget and keep accurate records of RSI’s income and expenditure, including

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through the preparation of monthly management accounts by a third-party accountant. 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:

Rights & Security International, which until 2020 was known as Rights Watch (UK), and prior to that British Irish Rights Watch, has over 30 years of 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 its work, 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 current organisational strategic plan covers the period from 2022 through 2024.

RSI’s work 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.

Mission and values

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Rights & Security International works collaboratively to research and document human rights violations committed in the name of national security; create innovative, evidence-based new policy ideas and legal arguments; and use human rights law as a practical tool for change while disseminating knowledge to those who wish to do the same. We work directly with communities to establish the facts and, through education, make human rights an effective practical tool for change.

Our principled, expert work ensures that the safeguards of international human rights law remain in place for everyone, and helps stop governments from sliding into secrecy, impunity and oppression. Our national and international reach create a better understanding of human rights and help lead to more rights-respecting laws.

We challenge religious, racial, gender and other bias in national security policing, promote justice and transparency, and amplify the voices of affected communities.

We have three decades of experience in promoting human rights in the field of national security: initially in Northern Ireland and now worldwide.

Our values are:

  1. In all we do, we seek to learn lessons from past experiences, especially in Northern Ireland, to better inform the way forward.

  2. We act with integrity, protecting our independence and objectivity.

  3. We strive for excellence in all aspects of our work.

  4. Our work is considered and practical in approach.

  5. We strive to be forward-looking, anticipating the changes and challenges that will affect human rights in the field of national security.

  6. We work collaboratively internally and with our partners.

Programmes of work, goals and public benefit in 2022

In 2022, we had three programmes of work:

  1. Promoting the observance of human rights in the United Kingdom, including in Northern Ireland.

  2. Promoting the observance of human rights overseas by the UK government.

  3. 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:

  1. Ensure that the national security laws and policies, especially those of the UK, respect human rights;

  2. Ensure that counterterrorism cooperation between States, including at UN level, is rights-respecting; and

  3. Ensure that those who have carried out human rights abuses are held to account.

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We achieved these goals by:

  1. Working to ensure that the means and methods that governments – especially the UK’s – used to counter terrorism complied with international and human rights law;

  2. Promoting independent and effective oversight, regulation and transparency of government activities in counter terrorism efforts; and

  3. 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.

We carried out our work by:

  1. Conducting or supporting research to identify, document, evaluate and spread knowledge about the human rights compliance of governments’ actions in the field of national security, with particular attention paid to the UK government;

  2. Advocating for human-rights-compliant laws, policies and international instruments in the field of national security; and

  3. Bringing or participating in litigation in UK and international courts as a way of obtaining new information or challenging unlawful practices 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:

Highlights of 2022

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Organisational strategy

Under its strategic plan for 2022 through 2024, RSI continues to prioritise three issue-specific work streams:

  1. Accountability for UK counterterrorism abuses and respect for the rule of law, especially in Northern Ireland.

  2. Protecting civic space and elevating civil society voices.

  3. Migration, citizenship and belonging.

Our strategic approach is gradually incorporating greater amounts of consultation and direct work with communities in the UK that have historically faced bias, as well as civil society organisations outside the UK that work with historically marginalised groups.

Promoting the observance of human rights in the United Kingdom, including in Northern Ireland

Accountability for human rights abuses in Northern Ireland

Since 2021, RSI has recommitted extensively to promoting human rights and accountability for abuses in Northern Ireland. Political violence increased in the area during the year, illustrating the importance of respect for peace agreements and human rights commitments, and meaning that the region risks once again becoming a hot-spot for public violence as well as rights-violating responses such as arbitrary detention or failures to investigate killings effectively.

Throughout the year, we carried out research, policy analysis and advocacy regarding the proposed Northern Ireland Legacy Bill, which would halt both civil and criminal cases concerning killings, torture, sexual offences and other serious alleged crimes that occurred in the context of the ‘Troubles’ prior to the 1998 Belfast/Good Friday Agreement (B/GFA). We remained concerned 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 continued to work extensively with civil society groups in Northern Ireland to raise our concerns with members of Parliament and the public, including by submitting a formal analysis of the bill’s human rights implications to the Joint Committee on Human Rights, which quoted us in its report and agreed that the Legacy Bill would likely violate international law. We publicised our analysis and the Committee’s report on our website for educational purposes.

We also became the first group to tackle concerning provisions in the Legacy Bill about the retention of people’s biometric data, resulting in a formal parliamentary question to the government, and submitted a shadow report on the regression of human rights protections in Northern Ireland as part of the UK’s Universal Periodic Review process at the UN. The addition of a Northern Ireland-based human rights officer in mid-2022 aided our work.

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Additionally, a Belfast-based consultant researched and drafted a forward-looking guide on current racial, sectarian and gender bias and other human rights issues in counter-terrorism and policing in Northern Ireland – and how these affect civic space, particularly for communities, such as those of colour, whose experiences are often overlooked both globally and nationally. We plan to publish this guide as a public education tool in mid-2023.

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 process, we appointed an expert consultant to research the impact of Prevent on UK civil society.

Throughout 2021, this expert consultant conducted a review of previously published studies of Prevent and interviewed people in various regions of the UK who reported that Prevent had the effect of discouraging peaceful political activism, educational debate 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, including recommendations for change, and published it in March 2022 under the title Prevent-ing Dissent: How the UK’s counter-terrorism strategy is eroding democracy .

During 2022, we also researched and published a report about data protection policies and practices under Prevent, and whether these respect both the European Convention on Human Rights (ECHR) and UK data privacy laws. The report, titled Secret, Confused and Illegal , collated the publicly available information about these policies and practices, and provided a detailed legal analysis, concluding that the UK’s current approach to regulating the treatment of personal data under Prevent violates the human right to respect for private life under the ECHR.

Further, we successfully pursued a freedom of information request for data about the race/ethnicity of people impacted by Prevent, resulting in important new government disclosures of figures in November 2022 that we published in March 2023, accompanied by a statistical analysis. We also filed a freedom of information request seeking communications that might clarify the reasons for a lengthy and then-ongoing delay in the publication of the report of the Independent Review of Prevent.

UK government accountability for counter-terrorism abuses abroad

Following our publication of a background report on counter-terrorism laws and human rights in Indonesia in 2021, we began researching whether and how UK government policies and trainings are shaping counter-extremism approaches in the country; Indonesian civil society organisations soon raised concerns with us that UK-supported approaches could be leading to abuses such as arbitrary detention and torture. We continued this research throughout 2022 and expect to publish a report in 2023.

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In April 2022, we published a similar background report for public education purposes on counter-terrorism laws and human rights in Kenya, a country to which the UK government may also be providing counter-terrorism support without adequate consideration of the impact on human rights. We anticipate researching this issue further in 2024.

With our UK partners, we analysed the Bill of Rights Bill, which would have replaced the UK’s Human Rights Act with a ‘British Bill of Rights’. We informed members of Parliament about our concerns that the bill would, inter alia , harm the legal rights of people harmed by UK military operations overseas (such as in Iraq and Afghanistan) and thereby erode respect for human rights. Together with a partner organisation, we made a submission to the Joint Committee on Human Rights about this issue.

We continued to advocate for the return of British and formerly British citizens who are currently confined in camps in Northeast Syria for third-country nationals found in former Islamic State territory, whom we believe (based on our research) are experiencing pain and suffering that rise to the level of torture due to poor conditions, among other factors. In July 2022, we launched our ‘Repatriations Tracker’, a public database setting out which countries have repatriated their nationals and former nationals from the camps, including breakdowns by gender and the number of returnees who were children. Journalists and other charities used and cited this database during the year.

Protecting civic space and elevating civil society voices

The Rise Coalition, a network of human rights groups that RSI coordinates and supports, made significant progress in promoting knowledge-sharing and collaboration among civil society during this time during 2022. Our International Human Rights Coalition Leader aided the Coalition, including by helping members adopt a decision-making and leadership structure. At the end of 2022, the group had nine members (other than RSI) in Brazil, Colombia, Indonesia, Kenya, the Netherlands and the Philippines.

The Coalition held innovative knowledge-sharing events, including a public webinar on indigenous people’s rights and land rights, and how governments use ‘security’ activities to harm them, as well as a digital security training for women human rights defenders and their allies in Afghanistan. It also planned a public educational panel on rethinking securitycentred approaches to climate-linked migration, which was then held in January 2023.

These events, for which RSI did most of the logistical work, have created new relationships between Global South human rights groups in disparate locations who are working on similar issues, and they also constitute first steps toward raising the profile of ‘national security’ harms that are not yet prominent in international discourse or human rights thinking.

During the year, RSI gave small grants to three civil society organisations in Kenya and Indonesia for local research projects on counter-terrorism and human rights.

We have continued promoting a greater role for civil society voices at the UN and among the Member States, including by connecting Rise Coalition members with opportunities to carry out joint advocacy at UN level.

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We also researched and published a report advocating for the creation of a UN Ombudsperson on counter-terrorism and human rights issues, and identifying – in detail – best practices based on civil society experiences with ombudsperson mechanisms and national human rights institutions in several states. Our findings formed the basis of a submission we later made to the Joint Committee on Human Rights regarding the potential creation of a similar human rights ombudsperson role in the UK.

Migration, citizenship and belonging

In this workstream, we focused on understanding and improving the human rights compliance of the UK’s expansive citizenship deprivation powers – including the government’s claimed ability to exercise those powers even when the person concerned faces a real risk of torture or death overseas, or statelessness in practice. These risks can impact not only people directly deprived of their British citizenship, but also their children. On this point, we pursued litigation to compel the government to disclose statistics about the overall numbers, genders and parental status of people it had deprived of citizenship in 2019 and 2020, as well as the number of minor children affected. The Home Office published some of this information in early 2022 following lengthy delays, a development we believe was directly tied to developments in our litigation. At the end of 2022, we were continuing to seek the remainder of the statistics requested.

In late 2021 and early 2022, we advocated with UN Special Rapporteurs for them to write a letter to the UK government about the human rights risks of its exceedingly broad citizenship deprivation powers, resulting in a public letter from multiple Special Rapporteurs in February 2022. We also created a shadow report for the UK’s Universal Periodic Review on this topic, together with a human rights organisation specializing in the issue of statelessness.

Following an internal restructuring of this project’s staffing in mid-2022, we have been carrying out new outreach to UK grassroots groups and lawyers to understand the impact of worries about citizenship deprivation on communities, political expression and cultural life in Britain, and to identify emerging counter-terrorism-related issues around migration and ‘belonging’.

We published and are maintaining a first-of-its-kind online ‘Repatriations Tracker’ that makes it easier for journalists, directly impacted families, legal experts and the public to see how many repatriations various countries have carried out from the camps in northeast Syria for people allegedly connected with the Islamic State. We break down these figures by gender and adult/child status, and the tool has been widely cited and used.

In September 2022, the Grand Chamber of the European Court of Human Rights relied on RSI’s third-party intervention and research reports, Europe’s Guantanamo and Abandoned to Torture , to an unusual extent in a major ruling regarding repatriation, H.F. and others v France .

Institutional strengthening

During the year, RSI increased its number of programme staff and added a Fundraising Officer, improving its financial sustainability.

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We retained our previous seven Trustees whilst adding and filling two new Finance Chair and Fundraising Chair roles, increasing our financial oversight and helping us refine our fundraising strategy.

Whilst aiming to decrease our reliance on consultants, we utilised support from such outside experts 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.

We updated our salary bands to address the cost of living crisis and adjusted our recruitment processes to increase our diversity, equity and inclusion.

Financial and business review

Income from grants, donations and investments increased from £471,777 in 2021 to £596,367, due largely to a large new project grant for UN-related work as well as a continuing but temporary increase in support from the Oak Foundation as we diversify our funding sources. We anticipate that our longstanding support from the Oak Foundation will draw to a close in 2024, in line with the foundation’s funding model, and our addition of the Fundraising Officer staff role and Fundraising Chair trustee role are intended to help us secure new, sustainable funding. In 2022, we made significant progress toward doing so, adding multiple new funders and taking steps to establish an individual giving programme.

Our expenditure increased from £355,607 in 2021 to £417,813 in 2022, with £174,458 in restricted funds carried forward into 2023. The relatively large size of the unrestricted funds carried forward (£294,786) reflects our receipt of a large grant instalment relatively late in the year, as well as strategic decisions to ensure stability in 2023 during an era of inflation and global financial uncertainty. 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 £99,000 to £198,000. The free reserves, the unrestricted funds carried forward less the restricted fixed assets and designated funds, at 31 December 2022 were £293,455. These unrestricted funds included unrestricted grants whose terms remained ongoing.

The excess reserves held as of 31 December 2022 are due to a large unrestricted grant instalment being received late in the year; the expenditure of this is planned for 2023.

Funding

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The Charity gratefully acknowledges the financial support of the following, who made donations or commitments in 2022 or whose grants from 2021 extended into 2022:

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:

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.

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This report was approved by the Board of Trustees on 31 July 2023 and signed on its behalf by:

01-Sep-2023

Muriel Paasch (Sep 1, 2023 07:58 GMT+1) ……………………………………….. Name Muriel Paasch

Trustee and Treasurer ……………………………………….. Position

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Independent examiner’s report to the trustees of Rights and Security International (‘the Company’)

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2022.

Responsibilities and basis of report

As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner’s statement

Since the Company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the ICAEW, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

01-Sep-2023

Amir Absoud, FCA Member of the Institute of Chartered Accountants in England and Wales Upstreamly Chartered Accountants

7 Albert Buildings 49 Queen Victoria Street London EC4N 4SA

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Rights and Security International

Statement of financial activities (incorporating an income and expenditure account)

For the year ended 31 December 2022

Unrestricted
Funds
Note
£
Income from:
2
341,233
1,302
-
342,535
4
314,103
314,103
451
28,883
Reconciliation of funds:
265,903
294,786
Investments - bank interest
Other
Total income
Expenditure on:
Donations and legacies
Total expenditure
Net income / (expenditure)
Charitable activities
28,432
Total funds brought forward
Total funds carried forward
Transfers between funds
Net movement in funds		 Restricted
Funds
£
255,134
-
-
255,134
103,710
103,710
(451)
150,973
23,485
174,458
151,424		 2022
Total
Funds
£
596,367
1,302
-
597,669
417,813
417,813
-
179,856
289,388
469,244
179,856		 Unrestricted
Funds
£
370,996
29
2,939
373,964
229,761
229,761
(2,056)
142,147
123,756
265,903
144,203		 Restricted
Funds
£
97,813
-
-
97,813
125,846
125,846
2,056
(25,977)
49,462
23,485
(28,033)		 2021
Total
Funds
£
468,809
29
2,939
471,777
355,607
355,607
-
116,170
173,218
289,388
116,170

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.

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Rights and Security International

Company no. 02489161

Balance sheet

As at 31 December 2022

----- Start of picture text -----
2022 2021
Note £ £ £ £
Fixed assets:
Tangible assets 10 1,331 2,271
1,331 2,271
Current assets:
Debtors 11 6,995 89,511
Cash at bank and in hand 479,920 309,267
486,915 398,778
Liabilities:
Creditors: amounts falling due within one year 12 19,002 111,661
Net current assets 467,913 287,117
Total net assets 469,244 289,388
The funds of the charity: 15
Restricted income funds 174,458 23,485
Unrestricted income funds:
General funds 294,786 265,903
Total unrestricted funds 294,786 265,903
Total charity funds 469,244 289,388
----- End of picture text -----

For the year ending 31 December 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Trustees' Responsibilities:

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 2019), were approved by the Board on .......................................... and signed on its behalf by: 31 July 2023

Muriel Paasch (Sep 1, 2023 07:58 GMT+1)

01-Sep-2023

Name: Muriel Paasch Trustee

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Rights and Security International

Statement of cash flows

For the year ended 31 December 2022

Note
£
16
1,302
-
17
Cash and cash equivalents at the beginning of the
year
Cash and cash equivalents at the end of the year
Change in cash and cash equivalents in the year
2022
Cash flows from operating activities
Net cash provided by / (used in) investing activities
Net cash provided by / (used in) operating activities
Cash flows from investing activities:
Dividends, interest and rents from investments
Purchase of property, plant and equipment		 £
169,351
1,302
170,653
309,267
479,920		 £
£
102,133
29
(2,819)
(2,790)
99,343
209,924
309,267
2021

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Rights and Security International

Notes to the financial statements

For the year ended 31 December 2022

Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy or note.

The charitable company meets the definition of a public benefit entity under FRS 102.

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.

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:

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.

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.

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.

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Rights and Security International

Notes to the financial statements

For the year ended 31 December 2022

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

Resources expended, including staff 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.

Rental charges are charged on a straight line basis over the term of the lease.

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:

33.33% 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.

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.

19

Rights and Security International

Notes to the financial statements

For the year ended 31 December 2022

p) Company information

Rights and Security International is a charitable company limited by guarantee registered in England with registration number 02489161. Its registered office address is465c Hornsey Road, Unit 2, London, England, N19 4DR.

2
Unrestricted
£
116,917
87,688
87,688
292,293
1,726
47,214
341,233
Unrestricted
£
147,906
110,930
110,930
369,766
1,230
370,996
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 legal services for specific legal actions
Income from donations and legacies
Income from donations and legacies (for previous year)
Grants, donations and legacies (note 3)
Small donations		 £
102,054
76,540
76,540
255,134
-
-
255,134
£
39,125
29,344
29,344
97,813
-
97,813
Restricted
Restricted		 2022
Total
£
218,971
164,228
164,228
547,427
1,726
47,214
596,367
2021
Total
£
187,031
140,274
140,274
467,579
1,230
468,809		 2021
Total
£
187,031
140,274
140,274
467,579
1,230
-
468,809

Donated services are for pro bono legal services for specific legal actions

20

Rights and Security International

Notes to the financial statements

For the year ended 31 December 2022

3
Joseph Rowntree Charitable Trust
Oak Foundation
Joseph Rowntree Reform Trust
Open Society Foundation
The Baring Foundation
The Aziz Foundation
Other International
Other UK
Joseph Rowntree Charitable Trust
Oak Foundation
Open Society Foundation
The Baring Foundation
Grants
Total income from grants
Grants (for pervious year)
Total income from grants		 Unrestricted
£
67,293
225,000
-
-
-
-
-
-
292,293
Unrestricted
£
89,766
280,000
-
-
369,766		 £
-
-
8,771
61,390
50,000
18,223
113,550
3,200
255,134
£
-
-
92,903
4,910
97,813
Restricted
Restricted		 2022
Total
£
67,293
225,000
8,771
61,390
50,000
18,223
113,550
3,200
547,427
2021
Total
£
89,766
280,000
92,903
4,910
467,579		 2021
Total
£
89,766
280,000
-
92,903
4,910
-
-
-
467,579

21

Rights and Security International

Notes to the financial statements

For the year ended 31 December 2022

4 Analysis of expenditure

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 2022
Total expenditure 2021		 Staff costs
(Note 6)
108,727
81,545
81,545
-
-
271,817
214,313		 Direct
activities
36,919
27,689
27,689
-
-
92,297
95,713		 Audit fee &
trustee
meetings
-
-
-
1,343
-
1,343
9,600		 Support
costs-
premises
-
-
-
-
25,278
25,278
23,412		 Support
costs -
other
-
-
-
-
27,078
27,078
12,569		 Total
145,646
109,234
109,234
1,343
52,356
417,813
355,607		 Support
costs
allocation
21,480
16,110
16,110
(1,343)
(52,356)
-
-		 Total
2022
167,126
125,344
125,344
-
-
417,813
-		 Total
2021
142,242
106,682
106,682
-
-
-
355,607

Of the total expenditure, £314,103 was unrestricted (2021: £229,761) and £103,710 was restricted (2021: £125,846).

Analysis of expenditure (for previous year)

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		 Staff costs
(Note 6)
85,725
64,294
64,294
-
-
214,313		 Direct
activities
38,285
28,714
28,714
-
-
95,713		 Audit fee &
trustee
meetings
-
-
-
9,600
-
9,600		 Support
costs-
premises
-
-
-
-
23,412
23,412		 Support
costs -
other
-
-
-
-
12,569
12,569		 Total
124,010
93,008
93,008
9,600
35,981
355,607		 Support
costs
allocation
18,233
13,674
13,674
(9,600)
(35,981)
-		 Total
2021
142,243
106,682
106,682
-
-
355,607

22

Rights and Security International

Notes to the financial statements

For the year ended 31 December 2022

This is stated after charging:

----- Start of picture text -----
|||| |---|---|---| |2022|2021| |£|£| |Depreciation|940|548| |Operating lease rentals:| |Property|24,351|23,412| |-| |Independent Examiners remuneration|1,080| |Auditor's remuneration|-|4,800| |Previous year|240|4,800| |Trustee meeting expenses|23|-|

----- End of picture text -----

Trustees' expenses represents the payment or reimbursement of travel and subsistence costs is £23 (2021: £nil) relating to attendance at meetings of the trustees.

Staff costs were as follows:

----- Start of picture text -----
|||| |---|---|---| |2022|2021| |£|£| |Salaries and wages|241,961|190,171| |Social security costs|20,298|15,055| |Employer’s contribution to defined contribution pension schemes|5,207|3,596| |Staff Training|2,034|466| |Consultants|(600)|2,600| |Recruitment|2,917|2,425| |271,817|214,313|

----- End of picture text -----

One employee earned more than £60,000 during the year (2021: one).

The charity trustees were not paid or received any other benefits from employment with the charity in the year (2021: £nil). No charity trustee received payment for professional or other services supplied to the charity (2021: £nil).

The average number of employees (head count based on number of staff employed) during the year was as follows:

----- Start of picture text -----
|||| |---|---|---| |2022|2021| |No.|No.| |Charitable activities|8|6| |8|6|

----- End of picture text -----

23

Rights and Security International

Notes to the financial statements

For the year ended 31 December 2022

8 Related party transactions

There are no related party transactions to disclose for 2022 (2021: none).

There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties.

The charitable company is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.

10 Tangible fixed assets

Eliminated on disposal
At 31 December 2022
At 31 December 2022
At 1 January 2022
Charge for the year
At 1 January 2022
Additions in year
All of the above assets are used for charitable purposes.
Cost or valuation
Depreciation
Net book value
At 31 December 2022
At 1 January 2022
Disposals in year		 Furniture,
fittings &
Equipment
£
22,744
-
(19,925)
2,819
20,473
940
(19,925)
1,488
1,331
2,271		 Total
£
22,744
-
(19,925)
2,819
20,473
940
(19,925)
1,488
1,331
2,271

11 Debtors

Other debtors
Accrued income		 2022
£
6,995
-
6,995		 2021
£
9,511
80,000
89,511

24

Rights and Security International

Notes to the financial statements

For the year ended 31 December 2022

12 Creditors: amounts falling due within one year

Deferred income
Trade creditors
Taxation and social security
Other creditors		 2022
£
134
6,684
12,184
-
19,002		 2021
£
844
6,251
43,176
61,390
111,661

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		 2022
£
61,390
(61,390)
-
-		 2021
£
-
-
61,390
61,390

14 Analysis of net assets between funds

2022
Net assets at the end of the year
Net current assets
2021
Net current assets
Net assets at the end of the year
Tangible fixed assets		 General
unrestricted
£
1,331
293,455
294,786
General
unrestricted
£
265,903
265,903		 £
-
-
-
£
-
-
Designated
Designated		 Restricted
£
-
174,458
174,458
Restricted
£
23,485
23,485		 Total funds
£
1,331
467,913
469,244
Total funds
£
289,388
289,388

25

Rights and Security International

Notes to the financial statements

For the year ended 31 December 2022

15 Movements in funds

American Ireland Fund
Open Society Foundation
The Baring Foundation
Aziz Foundation
Other UK Funds
Joseph Rowntree Reform Trust
Global Center on Cooperative Security
Polden Puckham
Total restricted funds
General funds
American Ireland Fund
Open Society Foundation
The Baring Foundation
Polden Puckham
Total restricted funds
General funds
Total unrestricted funds
2022
Total funds
Unrestricted funds:
Restricted funds:
2021
Restricted funds:
Unrestricted funds:
Total funds
Total unrestricted funds		 At the start
of the year
£
92
23,034
-
-
-
-
-
359
23,485
265,903
265,903
289,388
At the start
of the year
£
3,857
-
27,105
18,500
49,462
123,756
123,756
173,218		 Incoming
resources &
gains
£
-
61,390
50,000
18,223
3,200
8,771
113,550
-
255,134
342,535
342,535
597,669
Incoming
resources &
gains
£
-
92,903
4,910
-
97,813
373,964
373,964
471,777		 Outgoing
resources
& losses
£
-
(76,890)
(2,332)
(4,366)
-
-
(20,122)
-
(103,710)
(314,103)
(314,103)
(417,813)
Outgoing
resources
& losses
£
(3,765)
(69,869)
(34,071)
(18,141)
(125,846)
(229,761)
(229,761)
(355,607)		 Transfers
£
(92)
-
-
-
-
-
-
(359)
(451)
451
451
-
Transfers
£
-
-
2,056
-
2,056
(2,056)
(2,056)
-		 At the end of
the year
£
-
7,534
47,668
13,857
3,200
8,771
93,428
-
174,458
294,786
294,786
469,244
At the end of
the year
£
92
23,034
-
359
23,485
265,903
265,903
289,388

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.

26

Rights and Security International

Notes to the financial statements

For the year ended 31 December 2022

Aziz Foundation grant is towards National Security and Human Rights fellowship.

Other UK Funds are for repatriation of women & children in camps North East Syria and consultation/guide for practitioners and NGO's.

Joseph Rowntree Reform Trust grant is for advocacy on the Northern Ireland Legacy Bill and its aftermath.

Global Center on Cooperative Security grant is for creation of elements of a project to evaluate the desirability and necessary components of a new mechanism for civil society organizations wishing to engage with UN bodies that address terrorism or counter-terrorism issues.

Polden Puckham grant is used to cover costs of repatriation work.

16 Reconciliation of net income / (expenditure) to net cash flow from operating activities

Net income / (expenditure) for the reporting period
(as per the statement of financial activities)
Depreciation charges
Dividends, interest and rent from investments
Decrease/(Increase) in debtors
(Decrease)/Increase in creditors
Net cash provided by / (used in) operating activities		 2022
£
179,856
940
(1,302)
82,516
(92,659)
169,351		 2021
£
116,170
548
(29)
(80,388)
65,832
102,133

17 Analysis of cash and cash equivalents

Cash at bank
Total cash and cash equivalents		 At 1 January
2022
£
309,267
309,267		 Cash flows
£
170,653
170,653		 Other
changes
£
-
-		 £
479,920
479,920
At 31
December
2022

18 Operating lease commitments

The charity's total future minimum lease payments under non-cancellable operating leases is as follows for each of the following periods

Less than one year 2022
2021
£
£
21,450
-
21,450
-
Property		 2022
2021
£
£
-
-
-
-
Equipment

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.

27