2023-12-31-accounts

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Company No: 03139939

AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST

Financial statements for the year ended 31 December 2023

AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Financial Statements for the year ended 31 December 2023

1	Legal and administrative information
2 - 7	Trustees’ Report and statement of Trustees responsibilities
8 - 30	Strategic Report
31 - 34	Independent auditor's report
35	Statement of financial activities
36	Balance sheet
37	Cash flow statement
38 - 51	Notes forming part of the financial statements

AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Financial Statements for the year ended 31 December 2023

Legal and administrative information

Full name and registered address of the charity

Amnesty International UK Section Charitable Trust

The Human Rights Action Centre, 17-25 New Inn Yard, London EC2A 3EA

Status of the charity

The charity was incorporated on 16 December 1995 as a company limited by guarantee and is governed by its Memorandum and Articles of Association. It took over at that date all the assets and liabilities of the Amnesty International British Section Charitable Trust.

Charity registration number - England & Wales 1051681 Charity registration number - Scotland SC039534 Company registration number 03139939

Secretary and registered office

Tim Hancock - appointed 12 August 2023 Michelle O'Keeffe - resigned 12 August 2023 The Human Rights Action Centre, 17-25 New Inn Yard, London EC2A 3EA e-mail amnestycompany.secretary@amnesty.org.uk

Trustees

Andrew Lines[(D,F)] - Chair Frederica De Silva[(F) ] Awmaima Amrayaf[ (B,G) ] Shirah Mansaray[(B,E,F) ] Helen Moulinos[(C,E) ] Senthorun Raj[(D,G,*) ]

Helen Horton[(E,G,*)] David Keen[(A,F)] - appointed 20 May 2023 Ian McLean Adams[(A,D)] - appointed 20 May 2023 Subathra Shanmuganathan[(A,D)] - resigned 23 August 2023 Deborah Charnock[(A,F,G)] - resigned 31 March 2023

member of the Board of Amnesty International United Kingdom Section

Sub-Committee membership for all or part of 2023

A - member of the Finance Audit and Risk Sub-Committee
B - member of the People, Culture and Inclusion Sub-Committee
C - member of the Building a Powerful Movement Sub-Committee
D - member of the Nominations Sub-Committee
E - member of the Campaigns and Impact Sub-Committee
F - member of the Grants Sub-Committee
G - member of the Safeguarding Sub-Committee

Chief executive and other key management personnel

Sacha Deshmukh Chief Executive Officer Sacha Deshmukh Acting Director of Activism and Education (from 30 June 2023) Tim Hancock Director of Chief Executive's Office (until 30 June 2023) Kerry Moscogiuri Director of Campaigns and Communications Rosie Chinchen Director of Fundraising (resigned 30 November 2023) David Prince Director of People and Culture Dallan Cunniffe Director of Data, Finance and Infrastructure (appointed 9 January 2023)

Bankers Co-operative Bank plc, 1 Balloon Street, Manchester, M60 4EP Lloyds Bank plc, 25 Gresham Street, London, EC2V 7HN External auditors BDO LLP, 2 City Place, Beehive Ring Road, Gatwick, RH6 0PA Solicitors Bates Wells & Braithwaite London LLP, 10 Queen Street Place, London EC4R 1BE

AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Trustees Report for the year ended 31 December 2023

Trustees’ Report

1. Overview of our structure in relation to the worldwide Amnesty International movement

Amnesty International is a worldwide movement which has as its objective the securing throughout the world of the observance of the Universal Declaration of Human Rights and the range of international covenants, treaties and laws which flow from the rights set out in that declaration. The movement consists of independent entities (known as “sections”) throughout the world and an International Secretariat (“the IS”) which is the hub of the movement’s global human rights expertise and provides support for global governance structures. The IS consists of two companies – Amnesty International Limited and Amnesty International Charity.

Amnesty International in the United Kingdom is part of the worldwide Amnesty International movement. There are two active legal entities:

Amnesty International United Kingdom Section (“the UK Section”) - a company limited by guarantee, a membership organisation whose policies and priorities are set, within the context of decisions of the Global Assembly of Amnesty International and by the members at the Annual General Meeting. The UK Section pursues the objective of the movement in the United Kingdom by raising awareness of human rights, educating on the importance of human rights, campaigning for observance, and opposing violations, of human rights and supporting many thousands of activists in the UK in their own campaigning on human rights issues. The UK Section has a licence to use the Amnesty International name and logo in the United Kingdom.

Amnesty International UK Section Charitable Trust (“the Trust”) - a company limited by guarantee and a registered charity. The Trust pursues its charitable objectives by funding a range of activities aimed at promoting the rights set out in the Universal Declaration of Human Rights. This includes funding Amnesty International Limited and the UK Section, and other organisations, to conduct worldwide research into the observance and abuses of human rights. The Trust is a registered charity in both England and Wales, and Scotland, and has a licence to use the Amnesty International name and logo in the United Kingdom.

2. Governance and management

The Trust is a registered charity and a company limited by guarantee and is governed by its Trustees (who are the Directors and Members). The Trust is independent of the UK Section, by virtue of the fact that although the Trustees are appointed by the Board of the UK Section, they are appointed as individuals not representatives, cannot be removed by that Board and there is a majority of independent members, who are not Board members of the UK Section.

The Trust is governed by its Articles of Association. Trustees are appointed for a three-year term, and under the Articles of Association can serve for a maximum of two consecutive terms. They are then eligible for re-appointment after an interlude of three years. The Trustees meet at least four times each year.

The Trustees are generally very familiar with human rights and the work of Amnesty International. Induction training is provided for new Trustees, which covers their responsibilities and statutory duties. All the Trustees give their time voluntarily and receive no benefits. Directors and Officers Liability

AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Trustees Report for the year ended 31 December 2023

Insurance cover was in place at an annual premium of £8k (2022: £8k).

To support our independence, we do not seek or accept money from governments other than for our human rights education work. We have not received government funding since 2020 when the Trust received final funds from the Department for International Development (dissolved in 2020; now the Foreign, Commonwealth and Development Office) for a human rights education project focused on female genital mutilation and early and forced marriage in Burkina Faso, Sierra Leone and Senegal. This project is now continuing to 2026 with funding from the Foundation for a Just Society International. In no way do any monies received influence or affect our impartiality or independence.

The Trustees are assisted in their work by a number of sub-committees, namely:

The Finance, Audit and Risk Sub-Committee , a joint committee of the UK Section and the Trust. It deals with areas primarily relating to risk and risk management, the effectiveness of internal controls, stewardship of assets, and financial performance. It oversees the internal and external audit processes. The sub-committee includes independent members who have specialist skills.

The People , Culture and Inclusion Sub-Committee (formerly the Human Resources Sub-Committee) , a joint committee of the UK Section and the Trust. It provides strategic support in the development, implementation and scrutiny of people policies, practices and culture including in the areas of inclusion, diversity, equity and anti-racism. This will enable us to recruit, develop, engage and retain the best staff, volunteers and Board members.

The Building a Powerful Movement Sub-Committee (formerly Activism Sub-Committee), a joint committee of the UK Section and the Trust. It serves to support the trustees in monitoring and supporting the growth and impact of human rights activism in the UK.

The Nominations Sub-Committee , a joint committee of the UK Section and the Trust. It assists the Board in making decisions on governance appointments including seeking out appropriately qualified candidates for elected and appointed positions on the Board, its sub-committees and other appointments as required.

The Campaigns and Impact Sub-Committee, a joint committee of the UK Section and the Trust. It aims to improve the effectiveness of our human rights and campaigning work by providing support and scrutiny on monitoring, evaluation and learning across our campaigns.

The Grants Sub-Committee, a committee of the Trust. It assists the Trustees in making decisions to approve the release of funds. Their work includes ensuring that the appropriate degree of oversight is taken when assessing grant applications; reviewing and monitoring new and existing grants; assessing potential funders and approving the release of funds.

The Safeguarding Sub-committee, a joint committee of the UK Section and the Trust. It supports the Boards to fulfil to their governance responsibilities by providing leadership, guidance on best practice, strategic support, oversight and scrutiny of safeguarding policies and procedures.

A full list of members of the sub-committees can be found on our website - https://www.amnesty.org.uk/subcommittees

In the performance of their duties, the Trustees have considered the principles of the Charity Governance

AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Trustees Report for the year ended 31 December 2023

Code (the Code), together with the relevant components of Amnesty International’s own global Core Standards, a set of governance standards adhered to by Amnesty sections and structures across the movement. Trustees are familiar with the requirements of the Code and seek to ensure that their governance reflects the essence of the Code.

3. Statement of Trustees’ responsibilities

The Trustees are responsible for preparing the Strategic Report, the Trustees’ Report and the financial statements in accordance with applicable law and regulations.

Company law requires the Trustees to prepare financial statements for each financial year in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). The Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period.

In preparing these financial statements, the Trustees are required to:

select suitable accounting policies and then apply them consistently;
make judgements and accounting estimates that are reasonable and prudent;
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity’s transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Financial statements are published on the charity’s website in accordance with legislation in the United Kingdom governing the preparation and dissemination of financial statements, which may vary from legislation in other jurisdictions. The maintenance and integrity of the charity’s website is the responsibility of the Trustees. The Trustees’ responsibility also extends to the ongoing integrity of the financial statements contained therein.

All of the current Trustees have taken all the steps that they ought to have taken to make themselves aware of any information needed by the company's auditors for the purposes of their audit and to establish that the auditors are aware of that information. The Trustees are not aware of any relevant audit information of which the auditors are unaware.

4. Policy on pay for employees including senior staff

The Trust operates a pay and reward policy that aims to attract and retain the best talent needed to take forward our ambitious human rights work within the UK. We ensure that all elements of pay are fair and transparent and easily understood by our employees. We periodically undertake benchmarking exercises, using established salary surveys, to help set our pay rates (which are subject to negotiation with our recognised trade union).

AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Trustees Report for the year ended 31 December 2023

We commit to paying staff a fair salary that is competitive within the charity sector, proportionate to the complexity and responsibilities of each role, and in line with our charitable objectives.

We are accredited by the Living Wage Foundation and committed to three key principles for pay:

equality/fairness;
responsible financial management; and
market competitiveness in line with the wider charity sector.

We tracked or exceeded the Living Wage Foundation rates in 2023.

We acknowledge that debates over pay – and executive salaries, in particular – are important and reflect genuine public concerns. We are committed to achieving the right balance between recognising these concerns while ensuring our salary levels help attract the talent we need to run an effective and efficient organisation.

We publish our approach to pay, including details on our gender pay gap and ethnicity pay gap, in detail on our website.

The Trustees delegate the day-to-day running of the organisation to Chief Executive and SMT executive directors, who are considered the key management personnel. Compensation for all executive directors employed at the Trust in the year ending 31 December 2023 are detailed here.

Our Chief Executive Officer is paid a full-time equivalent annual salary of £131,122 (£131,122 in 2022). The pay ratio of our CEO’s pay to the pay of our lowest paid employee was: 5.3:1 (5.5:1 in 2022). Four key management personnel (those included on the next page with the exception of the Director of Data Finance and Infrastructure) had a pay ratio to our lowest paid employee of over 4:1. These staff are key to the running of the organisation and are paid at a competitive rate in line with the wider charity sector, to ensure we are able to attract and retain the best staff to these positions.

During 2023, there was a change in our Senior management team structure, with the Director of the Chief Executive’s Office post dis-established, and a new Director of Activism and Education role created (but not yet filled). The restructure also made changes to the Director of Supporter Campaigning and Communications post which was disestablished and the Director of Campaigns and Communications post was created.

AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Trustees Report for the year ended 31 December 2023

----- Start of picture text -----
Position Responsibility Actual gross Full time Equivalent
salary 2023 Annual Salary
2023 2022
Chief Executive Officer Provides overall leadership to the £131,122 £131,122 £131,122
Sacha Deshmukh organisation, working with the board and
Senior Leadership Team to shape our goals
and ensure that we achieve
them
Director of the Chief Responsible for our human rights £109,304 £109,304 £105,001
Executive's Office programmes, influencing the UK and
devolved governments. They also
coordinate and advise the governance
bodies of the UK Section and Trust
Director of Campaigns Responsible for Campaigns, Media and £109,304 £109,304 £105,001
and Communications Digital Communications
Director of Responsible for engaging the UK public to £131,095 £109,304 £105,001
Fundraising provide financial support
Left 30/11/23
Director of Data Responsible for management of our £95,439 £97,180 -
Finance and finances, risk, dataand insight and for our
Infrastructure facilities and technology to enable
Joined 9/1/23 maximum impact for human rights
Director of People and Responsible for the recruitment, support £101,739 £101,739 £95,524
Culture and development of our team of staff and
volunteers, and for initiatives to improve
our people management capabilities and
employee experience
----- End of picture text -----*

* As a result of a restructure during 2023, this post was dis-established and the incumbent moved into the role of Head of Governance.

** The Director of Fundraising received pay in lieu of notice on departure, increasing the actual salary received above the annual equivalent salary.

*** The difference between full-time equivalent annual salary and actual gross salary arose because of the individuals joining part way through the year.

The above figures show salary only. Redundancy and termination costs are not included. Additional employer costs of National Insurance, Pension Contributions and Childcare Vouchers totalled £142,824 (2022: £147,064).

AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Trustees Report for the year ended 31 December 2023

5. Thank you

The supporters and staff of the Trust are warmly thanked for their continuing commitment to the aims of the Trust and for their exceptional generosity.

This report is now approved by the Board and signed on its behalf by:

Andrew Lines, Chair 16 May 2024

AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Strategic Report for the year ended 31 December 2023

Strategic Report

1. Key objectives and statement of benefits

All the Trust’s activities focus on delivering human rights benefit both to specific individuals and to the public in general. The Trustees believe that promoting general awareness of human rights, creating cultural support in favour of human rights, campaigning to prevent or end human rights abuses and encouraging supporters to take action, provides universal benefits.

In addition, a key objective of the Trust is to maximise the long-term funds available for grant making activities in support of such human rights benefits.

The Trustees have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing objectives and in planning future activities. In particular, the Trustees consider how planned activities will contribute to the objectives they have set.

The Trust’s objectives and the activities that flow from them are aligned to those summarised in the Charity Commission’s guidance publication RR12 – The Promotion of Human Rights.

2. Key activities

The Trustees recognise the importance of Amnesty International’s human rights work across the globe in securing the Trust’s income, mainly from contributions from individual supporters from across the UK, whose donations are solicited on the basis of the impact they will have on Amnesty International’s worldwide promotion of human rights.

The Trustees therefore allocate the significant majority of the resources available for charitable purposes to the International Secretariat. The Trust also funds activity carried out by the UK Section. All of these activities are in line with the Trust’s charitable objectives.

Small grants may also be given to organisations within the Amnesty International movement whose work meets the Trust’s charitable objectives and complements the work of the Trust in areas outside the Trust’s capabilities.

Through its grant making, the Trust supported a number of programmes in Scotland in 2023. That included campaigning for individuals at risk, human rights education activities, and defending and strengthening human rights frameworks, working to ensure the Scottish government incorporates UN Treaties on human rights to their fullest and most direct extent.

3. Achievements and performance

In 2023 we embarked on the second year of our 2022-2030 strategy. We were able to contribute toward many human rights victories and developments. In this section, we report on what was achieved against the priorities established for 2023.

Throughout 2023, the Trust continued to grant funds to a varied and dynamic portfolio of projects (either delivered by the IS around the world, or in the UK by the Section) and was able to do so underpinned by a strong framework of grant approval and reporting. Trust grant-funded activity delivered human rights activity both within the UK and internationally.

The Trust supports charitable work falling under the global strategic priorities of the Amnesty

AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Strategic Report for the year ended 31 December 2023

International global movement and UK strategic priorities agreed with the UK Section. A total of £5.7m was granted by the Trust in 2023 to fund the UK Section, and £8.5m to fund international projects.

The International Movement has set out a mission for the strategic period 2022-2030 – to ensure that we are a catalyst inspiring, connecting and enabling a powerful movement of people committed to defending human rights globally. We have 2 priority areas, each with a number of areas of focus.

Priority 1 - freedom of expression and civic space

By 2030, benefitting from expanded civic space, more people in more places under more circumstances – online and offline – are safely exercising their freedom of expression, under shelter of laws and regulations that protect them from violence, harassment, and unfair treatment.

Securing the right to peaceful assembly for all

States expand and protect people’s right to peaceful assembly, including in the digital space, in line with human rights standards, including through the legal and policy frameworks that govern law enforcement practices and accountability, and protect individuals from arbitrary detention and unfair trials, and from torture.

Strengthening freedom of expression and association

States and corporations, including tech-giant corporations, have laws, policies and/or practices in place that uphold and protect freedoms of expression and association online and offline; states’ and corporations’ attempts to bypass their associated human rights obligations are successfully countered, while regulations relating to spyware, artificial intelligence, data protection, surveillance and access to information are brought in line with human rights standards.

Priority 2 - equality and non-discrimination

By 2030, states and corporations are adopting and implementing human-rights consistent laws, policies and practices that address and prevent the root causes of inequality, effectively combat all forms of discrimination and provide human rights protections to those affected by the climate emergency.

Promoting gender and intersectional justice

States have laws, policies and practices in place that advance equality of opportunity and public participation for those otherwise subjected to multiple, intersecting forms of discrimination; nondiscriminatory enjoyment of sexual and reproductive health and rights is increased; prevention of and protections from gender-based violence and other hate crimes is strengthened and human rightsconsistent measures are adopted to promote public participation of marginalized groups.

Strengthening rights to health, housing and social security

States are taking concrete measures to uphold the rights of everyone - without discrimination - to health, housing, social security as key drivers of equality – maximising investment of available resources, removing discriminatory barriers protecting the rights of people from deleterious practices of corporate actors and adopting taxation measures that deliver on their human rights obligations.

Securing climate justice

States phase out, and require corporations to phase out, polluting and other environmentally unsustainable policies and practices that negatively impact people’s human rights, adopt human rights consistent clean energy policies and ensure a ‘just climate transition’ that secures racial and gender justice and the rights of all disadvantaged groups.

AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Strategic Report for the year ended 31 December 2023

Protecting rights of refugees and migrants and people on the frontlines of crises

States adopt measures that protect people against extreme forms of marginalization as a result of persecution and crises, including those that flow from or are worsened by the climate emergency. As part of such protection, States protect the rights of refugees and migrants to ensure equal and nondiscriminatory access to rights in countries of transit and destination and provide safe and legal routes, including resettlement and community sponsorship schemes.

During 2023, The Trust made multiple grants to the International Secretariat including funding to advance work across several priority areas. Different Sections from across the movement were also funded for work which will cross the next couple of years. Some highlights of those grants are set out below.

Grants supporting human rights work in the Eastern and Southern Africa region will enable campaigns for climate justice by challenging state and corporate exploitation of natural resources, including air, water and land. Amnesty International Sections in this region hope to challenge structures and institutions that perpetuate inequality, including attacks against LGBTQ+ activists and young radical feminists. Through our funding, the Sections in the region will support access to socioeconomic rights, reduce inequalities and advocate for the pro-active role of states. The Sections will campaign to defend civic space and promote rights-respecting use of technology by influencing legal reform, supporting individuals, altering perceptions, protecting human rights defenders (HRDs), empowering a diverse civil society and exposing violations.

Grants supporting human rights work in the Americas will hold up a spotlight to governments that fail to implement sufficient measures to tackle the scale of the climate crisis. This is vital work as Activists and Indigenous peoples protecting the environment are attacked for trying to address this crisis. Despite the rhetoric of many countries in the region in support of global emissions reductions, authorities failed to match these words with actions. Our funding will support organisations working with people to fight and defend nature, who are often attacked and have the importance of their work diminished and hindered. Projects will seek to support climate and environmental justice defenders, through campaigning, advocacy and reactive work. Specifically, projects will raise awareness of the risk situation of human rights defenders and their communities with national institutions and the international community through advocacy and campaigning pushing for further change and a strengthening of protections with a collective and structural approach.

Finally, in Yemen the Trust will be supporting a project that will build on research into repression of freedom of expression, arbitrary detention, torture, enforced disappearance and unfair trials. This project will be embedded in an overarching gender analysis that documents the disproportionate impact of the conflict on women, girls, and LGBTQ and non-binary individuals in Yemen. The project will ground its findings and advocacy in a recognition of the parties in the conflict’s hostility for ‘nonconforming’ gender performance, and reliance on unequal distribution of power and privilege to maintain authority. This will culminate in research and campaign outputs related to the arbitrary detention, harassment, and discrimination against women human rights defenders (WHRDs), women activists, and others based on their professional activities or for exercising their right to freedom of expression and opinion; the persecution of and discrimination against LGBTQ and non-

AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Strategic Report for the year ended 31 December 2023

binary individuals; and the sexual and reproductive health rights of women including internally displaced people, migrants, or refugees. The project will also cover violations to freedom of expression and association by parties to the conflict; and will continue monitoring the international humanitarian law violations including unlawful attacks and obstruction of aid. The project will also continue to advocate for an accountability mechanism that will gather and preserve evidence to secure justice and reparation for victims of violations.

Our strategy for delivering human rights change in the UK was jointly developed with the UK Section, and sets out three inter-related goals, and a number of enabler strands of activity that are necessary to support our ability to deliver those goals most successfully. Grants were made to the UK Section in 2023 to progress work in these three goal areas:

----- Start of picture text -----
Build a powerful movement
Change attitudes to human rights By 2030 more people, especially
By 2030 human rights will be better
people or groups who currently
understood, valued and defended by
increasingly large sections of the public. have less social power, have the
Racist, sexist, misogynistic, connectedness, access, protection,
homophobic, transphobic and other resources and will to stand up for
stereotypes that facilitate human rights their rights and those of their
violations will be declining in public and communities
political discourse.
Win human rights victories
By 2030 Amnesty International UK
and our partners will have won key
human rights victories on the way
to securing long-term sustainable
change for people in the UK and
around the world
----- End of picture text -----

Within these goal areas the strategy sets out six priority issues for our human rights work (anti-racism, economic and social justice, freedom to speak out, human rights crises, human rights rulebook and people in danger) and three cross-cutting themes that cut across all six of these areas (climate justice, digital technology and big business).

The activities necessary to enable us to deliver these goals most effectively are people and culture, income generation, our facilities and ways of working, our knowledge, technology and digital capabilities, our finance systems and processes, our planning, monitoring, evaluation and learning capabilities, the grants management framework between the Trust and UK Section and Trust and IS, and the good governance underpinning both entities and the relationship between the two at a Board level.

AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Strategic Report for the year ended 31 December 2023

Goal One: Increase knowledge and change attitudes to human rights

1.1 AIUK communications are inclusive, equitable and anti-racist across all that we say, write and do.

What we said we would do: Continue to embed our updated communications principles to ensure our communications consistently support attitude change most positively, and do not act to perpetuate stereotypes or otherwise diminish positive attitude change. We will update and improve the functionality of the website.

This programme is essential in ensuring our ethical communication principles are fully incorporated into the culture and processes of the organisation. The success of the shift to more equitable, inclusive and antiracist communications is dependent on the full onboarding, sensitising, and embedding of the principles across the organisation. To this end, we have delivered a series of workshops to colleagues in communications, media, fundraising and campaigns. Participating teams reported that they have started to approach their work differently, feeling more confident about the principles and better able to bring them into their work. This shows the importance of creating learning spaces to upskill staff and is an approach we'll be taking in part with some of our public facing work in 2024; creating internal understanding that leads to cohesive execution of external communications.

1.2 We see an improvement in attitudes to human rights in our target audience

What we said we would do: Update and refocus the way we approach our work across the organisation, as well as our approach to all of our communications channels, taking a long term approach to change attitudes within our identified target audience. Set up monitoring systems to enable us to have a sharp focus and to stay on track of our impact, and to support an agile approach to delivery of the marketing strategy.

We undertook further analysis of the data from our research into public attitudes (conducted by Yonder in 2022) and, based on that, developed a clear audience view and our attitude change strategy. We developed and delivered an important piece of attitude change communications around the UDHR 70th anniversary. Initial results are encouraging, and a full analysis taking place in 2024. We further developed our project with leading artist supporters of AIUK. We delivered an artist cultivation event, bringing together potential and existing artist supporters. At the end of 2023 we launched the 2024 Media Awards (taking place on 9 May 2024).

Creating and sharing a clear definition of our target audience and Goal One strategy has enabled teams across AIUK to start work in earnest to tackle attitude change and has enabled us to be more focused in some of our media work. The clear focus on our target audience helped us to make decisions such as not wasting capacity on media which may appear help us to secure coverage but not reach our target audience . Whilst this could result in a decrease in our overall media reach, it should allow us to focus our resources on audiences that we can engage with most valuably. We have also made changes to the way we prioritise our media work, so that we focus on longer-term projects to make the news on our priority issues as well as undertaking the reactive media work which we know we do well. We have already seen the results of this in the policy making dialogue and media coverage of our research into the human rights impacts of the UK government’s Prevent programme, despite its launch coinciding other major developments in human rights around the world in the final quarter of 2023.

1.3 Human Rights Education

What we said we would do: Develop the Activist Education Syllabus and engage activists in campaigns including Protect the Protest and Racial Justice

AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Strategic Report for the year ended 31 December 2023

We delivered a busy programme of activist education, training, and events throughout 2023.

All 19 participants in the 2022/2023 Amnesty Teacher Programme (ATP) completed the Programme and we received very positive feedback from all participants. This cohort was our most diverse in terms of gender, ethnicity and disability. This was achieved through targeted marketing and networking. The teachers participating in this programme have taught Human Rights Education to 9,361 young people and 645 adults. For the 2023/2024 Amnesty Teachers Programme, we met our target to recruit 20 participants.

In September, we completed the pilot of The Youth Coaches Programme, with 29 students participating in Youth Coaching sessions and delivering four student-led campaigns. These campaigns were delivered in the school community in school-wide initiatives – and had a reach of an estimated 21,480 students. All participating Youth Coaches reported that they would continue with their activism in the future and are committed to continue delivering Human Rights Education. We achieved our target to recruit 12 colleges for the Youth Coaches project and the first two sessions went very well. Successful recruitment was the result of networking with Further Education colleges.

For the first time, we conducted a marketing campaign to increase the use of Amnesty teaching resources, which was impactful, expanding our reach as a result. We received orders for more than 5,000 teaching resources because of the marketing campaign.

We launched a set of essential activist education modules covering safeguarding, Equality, Diversity and Inclusion as well as GDPR. By the end of 2023, more than 2,500 people had participated in Amnesty-led activist training. Our Anti-racism Moodle course launched on FutureLearn in October and has since had 1,024 registrations and a 4* rating on Future Learn. Six Poet-led Words that Burn sessions were delivered to 55 students at Cheltenham Literature festival. We received excellent feedback and notable coverage to raise the profile of the work. 15 students performed their poems to over 100 audience members at Cheltenham. A new video was also commissioned that can be used in educational settings to guide students through Words that Burn poetry writing. This has the potential to significantly expand the reach of the project.

GOAL TWO: BUILD A POWERFUL MOVEMENT

What we said we would do: Use the building of the Anti-Racism Network and Disability Rights Network to pioneer future approaches to movement building, including putting partnerships first, and other ways of supporting grassroots action that have not traditionally formed part of our approach; Make further updates to the Activist Led Campaign Framework to simplify the process for activists to pursue campaigns, and so reduce the time required by both staff and activists to consider potential campaigns; Be clear in our communications with activists that, beyond campaign advice and tools made available to all, we cannot provide any greater central support for activist led campaigns; Further develop the Activist Education Syllabus and engage activists in campaigns including Protect the Protest and Racial Justice; Design online solutions to support more effective community campaigning; and Develop funding proposals to seek to expand capacity to build the movement for human rights in the UK.

The Amnesty activist-led Networks continued to be busy throughout the first half of the year. The Amnesty Anti-Racism Network played a leading role in organising blocs in the pro-ceasefire Palestine demonstrations in London, safely organising dozens of activists who travelled to London to participate. Student groups have also played a leading role in organising pro-ceasefire demonstrations in Keele,

AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Strategic Report for the year ended 31 December 2023

Edinburgh, and Bath Spa. The Amnesty Activist-led Disabled Persons Human Rights Network was launched with an event at the Human Rights Action Centre with positive feedback regarding engagement on the issues from speakers, participants, and attendees. The first meeting of the new network committee saw 20 people join the initial cohort.

Throughout 2023, we have delivered a busy programme of activist education, training and events, and have worked to improve the technology, systems and processes which support our lead activist groups from 2024 onwards.

In May, we ran two Activism Assemblies – one online and one face to face – in which more than 100 activists took part. They provided insights was used to shape plans for the Activist Events Programme. This incorporates all activist network 'conferences', regional conferences and a larger national gathering (and AGM) to be implemented in 2024. With the appointment of two staff members, there is now a new Activism Events team within Community Organising that is dedicated to supporting, developing and delivering events in 2024 and onwards.

The significantly simplified Activist-Led Campaign framework was consulted upon with the Building a Powerful Movement committee over summer, and re-launched to activists in September. The updated framework removes unnecessary bureaucracy and restrictions on activists being able to develop and progress their own campaigns on the human rights issues that matter to them.

Unfortunately, we still have a need to in increase the diversity of our lead activists and so need to try new methods of attracting and retaining a more diverse range of people in those roles in the future. We will work with other activist groups to see if they can learn from the success of the Student Action Network (StAN) who have overhauled their approach to recruiting their committee. They committed to bringing more lived experience to the committee so they can better represent students across the UK. By conducting outreach and regular 121s with a variety of student activists across the UK, and creating a series of officer roles for the Committee to encourage diverse experiences and perspectives to the network, StAN has recruited their most diverse and representative Committee.

Goal Three: Win Human Rights Victories

In 2023 we delivered a mixture of campaigning on some of the most significant human rights issues and crises that the world has seen in recent years, and also developing our longer term campaigning strategies in a number of priority issue areas.

3.1 Economic Social and Cultural Rights (ESCR)

What we said we would do: Complete the individuals at risk, economic cultural and social rights strategy, and crises and tactical campaigning strategies. We will continue to campaign on our crisis work and on key individuals at risk cases.

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Having appointed an Economic, Social and Cultural Rights (ESCR) Lead, we developed our campaigning strategy on this critical area of human rights work, and one in which Amnesty has delivered insufficient focus in the past. In this work, we delivered on our commitment to be truly participatory; meaningfully consulting people with lived experience of poverty and inequality (and the grassroots organisations that support them). We travelled across the UK to understand how these issues are impacting people in our Nations and Regions.

In addition, we commissioned polling to inform our strategy. The polling showed broad public support for the protection of Economic and Social Rights across the political spectrum. Working in partnership is also a cornerstone of the human rights campaigning approach we will take in this area. We have worked with Just Fair and Liberty to develop a theory of change for achieving incorporation of The International Covenant on Economic, Social and Cultural Rights (ICESCR) into domestic law and this will inform our strategy. In Scotland, work on this is well advanced and our Scotland team submitted comments on the Scottish Government’s consultation on a Human Rights Bill for Scotland which aims to incorporate ICESCR (alongside other conventions). In December 2023, we published our research report on access to abortion in Northern Ireland. ABORTION ISA f This comprehensive 159-page report contained testimony from rightsholders and 8 pages of recommendations for government departments HUMAN RIGHT and other relevant authorities. The recommendations will form the basis of our future work toward removing the barriers to provision and ensure access to human rights compliant care. This work and evidence also supports other Sections in the Amnesty movement worldwide who are also working toward crucial law reform in their countries.

Our work on homelessness continued in 2023. We responded in the media to the controversial remarks made by senior politicians about homelessness being a ‘lifestyle choice’ and to the criminalisation of homelessness and begging. We will continue to press on homelessness as a rights issue, as we work with partners to develop relevant policy and communications approaches on this important area of rights.

3.2 Racial Justice

What we said we would do: Launch and run a campaign on Prevent (part of the UK Governments counter terrorism strategy), as part of our racial justice strategy

AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Strategic Report for the year ended 31 December 2023

We launched our report on the UK Government’s Prevent strategy. Despite a media environment saturated by the range of global crises in the latter part of 2023 the report managed to get extensive coverage in the press and on social media.

The findings of our report have also been submitted to two UN rapporteurs on counter-terror and human rights, and on youth human rights defenders. We have

discussed our findings with the European Commission against Racism and Intolerance (ECRI). This contributes to longer-term campaign objectives to bring international scrutiny on the failure of the Prevent programme to adhere to crucial human rights standards. Our focus on neurodiversity in the report was particularly welcomed by disability rights activists – this tends to be one of the most overlooked and under-researched areas, especially in relation to counter terrorism. This issue will continue to be a focus throughout our ongoing work on the impact of this policy on rights.

3.3 Freedom of Expression/Right to Protest

What we said we would do: Finalise the Freedom of Expression and Racial Justice strategies and begin work on the projects which will start to deliver on the objectives of those campaigns.

The focus for much of our work in the second half of 2023 was toward the development of a UN Torture Free Trade Treaty. Amnesty International is one of more than 40 organisations across the globe all working towards a mechanism that regulates the trade in policing equipment and improves international accountability mechanisms and standards around the policing of protests. This is a key pillar of our work to Protect the Protest. We have begun to communicate the importance of the Torture Free Trade Treaty to our audiences as a precursor to asking them to take action in 2024.

The UN Special Rapporteur on Torture released a report and a strong public statement in Q4 in support of the Torture Free Trade Treaty. This is a significant step towards securing the vote at the UN General Assembly that we need for formal negotiations to begin. We contributed to the Special Rapporteur’s evidence for the report, providing a joint submission and analysis on the UK context with our colleagues in the International Secretariat.

In Northern Ireland, where journalists are at risk of covert surveillance by the police and face threats from paramilitary groups, we have focused on issues related to freedom of the press. We are worked with two journalists in connection with an Investigatory Powers Tribunal (IPT) hearing into the Police Service of Northern Ireland’s (PSNI) data harvesting of journalists’ phones. We have gathered further preliminary information about threats to journalists in preparation for follow-up research. We have produced a guide for journalists in Northern Ireland on 'what to do if you think the PSNI has been spying on you', which had led to further complaints from journalists to the IPT and four journalists and human rights defenders (HRDs) have told us they have used the guide to submit Subject Access Requests to the PSNI.

We responded quickly to the UK Government’s attempts to improperly prevent legitimate ceasefire demonstrations in the aftermath of the ongoing crisis in Gaza.

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3.4 Individuals and Communities at Risk

What we said we would do: We will complete the individuals at risk strategy. We will continue to campaign on key individuals at risk cases.

During Ramadan in April 2023, we threw a spotlight on the case of British National Alaa Abd el-Fattah who is imprisoned in Egypt. Thousands of people across the UK sent Ramadan cards to President Sisi, asking him to include Alaa in the group of people to whom he chooses to grant clemency at Eid. Whilst Alaa remains in prison, the action served as a reminder to the Egyptian authorities that Alaa is not forgotten; and for Alaa’s family, this was a meaningful act of support and solidarity that they appreciated.

Alaa’s case is one of several British National cases that we are highlighting in our Bring Them Home campaign. This campaign seeks to take a more systemic approach to the issue of British Nationals who are arbitrarily detained abroad and how the UK government should better respond to support them. In November 2023, we delivered our annual

Write for Rights campaign. As part of this campaign, we brought media attention to the unjust detention of Ahmed Mansoor in UAE with a bold communications approach. This involved flying a plane with a Free Ahmed Mansoor banner over the football ground of UAE-owned Manchester City and reached a combined audience of about 6.6 million people. The flight was covered by the BBC, The Guardian, The Daily Mail and other media outlets, including international sporting outlets. At the end of the year, at least 53,754 people in the UK had taken action for our three priority Write for Rights cases.

3.5 Human Rights Crises

What we said we would do: We will launch the Israel and the Occupied Palestinian Territories (IOPT) apartheid research and campaign.

Throughout 2023 we worked to highlight the evidence relating to the crime of apartheid being committed against Palestinians in the Occupied Palestinian Territories and Israel.

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In the immediate aftermath of the 7[th] October 2023 attacks on Israel, we communicated clearly about

the impact of the human rights violations committed in those attacks. In the subsequent months we have seen a wide range of violations of human rights in Israel’s response and on-going military campaign in Gaza, as well as an increasing number of human rights violations against Palestinans in the West Bank. We have played an important part contributing to public understanding of the impact on human rights, based on Amnesty’s strong evidence base and legal expertise.

3.6 Legal Human Rights Frameworks

What we said we would do: Complete the legal frameworks strategy, and begin to deliver work against this strategy, including continuing our campaigning for the protection of the Human Rights Act.

In anticipation of the General Election sometime in 2024, we launched our Manifesto for Human Rights, calling on the next UK government (of whatever political colours) to respect and protect key human rights provisions.

National opinion policy commissioned by Amnesty demonstrated strong public support for European Convention of

Human Rights. The poll showed that more than half of UK adults (57%) polled said the UK should stay part of the ECHR, with only one in five (22%) saying that the UK should withdraw Most people - more than 90% - said the next UK government should prioritise other issues over any withdrawal from the Convention.

Our work to incorporate human rights into law in Scotland reached a significant milestone. We submitted our comprehensive policy response to the Scottish Government consultation on Incorporation. This involved extensive stakeholder engagement with community / civil society groups, lawyers and academics in Scotland and will set a benchmark for future work in Scotland and in other jurisdictions within the UK.

Despite the disappointment that the Northern Ireland Troubles Bill passed into legislation, we prepared for the likelihood that this would happen and were able to move quickly to strategic litigation – working closely with a legal team to bring together a group of rights holders to challenge the Troubles Act via judicial review.

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We successfully applied to the court for Amnesty to be a third-party intervenor – both written and oral submissions were permitted. We have had a strong media spotlight on the case with victims’ voices amplified alongside our own. Judgment in the case is pending and is expected to continue through the domestic courts to the UK Supreme Court and possibly onwards. In December, following our call, the Irish Government announced that they will take a legal challenge against the Troubles Bill at the European Court of Human Rights.

3.7 Hong Kong

What we said we would do: Our Hong Kong Programme will move from development and stakeholder research phase in 2022, into delivery in 2023. Activity will include campaigning around the launch of the Amnesty International report on civil society organisations, work around human rights education, a focus on access to materials that are subject to censorship and looking at the feasibility and role of a potential small grants programme to support partner activity.

The Hong Kong Programme was established following the decision to dissolve the Amnesty International entities in Hong Kong. The principal focuses of this programme are intended to be Human rights defenders and civil society organisations in Hong Kong and individuals and organisations within the Hong Kong diaspora, in particular those within the UK.

In our campaign against the crackdown on Civil Society Organisations in Hong Kong, we met with key policymakers to urge the UK Government to raise concerns about the Hong Kong national security law and related Individuals at Risk cases in China's Universal Periodic Review (UPR) next year and at UN side events.

Our project to establish an online library of materials censored in Hong Kong also progressed. We have established relationships with Hong Kong archivists and organisations focused on censorship work, which enable us to better scope our project to create an online censorship library. In December 2023, we held four public panel discussions (open to public) with artists and activists from Hong Kong, Malaysia, Iran, Denmark and Myanmar. They shared their experience of creating art and exercising their freedom of expression under government suppression, censorship and in exile.

The Hong Kong Programme has also been busy delivering a programme of events in 2023. We developed a partnership with the Hong Kong Film Festival UK which included the screening of two

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films at the Human Rights Action Centre in London. One of the screenings was a feature about a prominent Hong Kong media figure, the other was a collection of five films by young directors highlighting the 2019 protests. Over 250 people attended the screenings and associated panel discussions. This collaboration has helped to build awareness and credibility of the Hong Kong Programme within the UK’s Hong Kong community. Initial engagement with artists has commenced as part of the Art-ion Project and an initial planning meeting held to explore a partnership to deliver human rights education events for the Hong Kong diaspora.

In November 2023, we organised ‘A Canvas of Courage’, a human rights art exhibition at Union Chapel in London. The exhibition (including opening night, panel discussions and the Community Table) attracted more than 500 people to join over the week, most of them from the Hong Kong diaspora community. At the exhibition, a replica of a sculpture marking the Tiananmen Square massacre in Beijing in June 1989, which has been banned and confiscated in Hong Kong, was displayed. The exhibition explored the issue of human rights across East Asia

and aimed to build awareness and empathy toward issues such as Freedom of Expression and the right to protest in the region.

How we will enable our goals

Governance, Compliance & Risk Management

What we said we would do: Provide more streamlined delivery of Board and Sub-Committee papers, complete the recruitment and inductions of vacant Board and Sub-Committee roles, prepare for Global Assembly participation; Review the rules and processes involved for AGM resolutions, including the introduction of IDEA impact assessments; Ensure our governance processes and policies are aligned with good practice, including in IDEA; Be confident that we meet the standards of good governance established by the Charity Governance Code and other relevant standards, including implementing any required measures for improvement arising from our self-assessment against the Charity Governance Code; Deliver good practice risk monitoring and management, including across the strategic risks register, safeguarding, health and safety, internal audit and deliver good practice in compliance monitoring; Make improvements to induction and ongoing training programmes for Board members; Deliver a full review of the Governance Code of Conduct, Board Disciplinary Code and review of the Section Articles of Association to identify and address any barriers to inclusivity; Review, and update as appropriate, the following agreements between the UK Section and Trust: Memorandum of Understanding; Resource-sharing agreement; Conflict of interest policy; Editorial and approval policy in respect of shared website and shared communications .

Throughout 2023 we improved the quality and delivery of board papers, using our Convene board governance IT platform. We introduced equality assessments into the processes for considerations of AGM resolutions. Through our board sub-committee structure we delivered good practice oversight of areas including risk monitoring and management, policy compliance, and internal audit oversight. A wider range of policies were updated through 2023, to ensure they reflected modern good practice.

Our Amnesty global Core Standards self-assessment was submitted to the International Secretariat in

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December, following review at the joint Board meeting. The return indicated we met or partially met 95% of those standards and we are developing plans to further strengthen our governance through 2024, under the supervision of a new Head of Governance staff role.

Planning, Impact and Learning

What we said we would do: Establish an ongoing process for providing up to date information to decision makers on how key projects are progressing; Support the effective delivery of those projects by embedding our approach to project management, developing our internal capacity in this area, and promote a wider culture of learning; Provide data, insight and learning to communicate the progress we are making against our strategic plan, the effectiveness and impact of our work, and the health of our organisation.

We have made significant progress to articulate how each area of our work contributes towards our strategic goals. We developed structures to enable informed planning for 2024 and beyond earlier in the year, and to give senior staff the tools to direct and have clear ownership over the process.

The business planning process for 2024-2026 built on the work done in prior year and resulted in a more efficient process which included multiyear submissions. The quality and consistency of planning was improved through facilitated sessions and training. We believe the combination of good quality and longer-term plans will better enable us to seek institutional funding.

Organisational performance indicators were developed and a streamlined and centralised reporting system was established. This uses technology to enable timely reporting and support decision making. Much better communication has also facilitated this process.

People and Culture

What we said we would do: Continue and accelerate the cultural and people systems/processes transformation to continue our journey to become a better employer and place to work; Undertake the activities set out in our Inclusion, Diversity, Equity and Anti-racism (IDEA) change programme, incorporating the recommendations of the Inquiry into Racism; Update and deepen our core human resources (HR) policies, systems and processes, to support our vision of being a progressive, best practice employer; Overhaul our approach to performance management and associated support systems; Provide training for all staff on the updated HR policies, training for management in good practice approaches to HR investigations; Undertake joint management and union representative training to build on and cement the improvements in working relationship that have been moving forward in 2022, and will work with the union shop to update our union recognition agreement.

Cultural change continues to grow through leadership living our values and building good relationships and trust with the Union, supporting a productive working culture. We appointed a Learning and Organisational Development Manager to assess our learning needs for leadership and management, and to establish what our vision and approach should be.

We have further strengthened our safeguarding approach with a clear policy and guidelines, and ways of working embedded. A very significant piece of work in 2023 was the updating of 37 human resources policies, through a process of close working with colleagues in the Union, and with expert advice.

Our ambitious and important Inclusion, Diversity, Equity and Anti-racism (IDEA) plan continues to be implemented. All staff have completed the required foundation course in Exploring Equity and

AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Strategic Report for the year ended 31 December 2023

Inclusion. This provides the organisation with a solid knowledge of the basic concepts on which we can now build over the next two years. The online course for activists and members of our governance bodies is also live.

In addition to training, we continued to implement other aspects of the IDEA Plan, focusing on collecting data so we have clear and meaningful insights into the diversity of our people and the culture of our organisation. We have continued to embed Equality Impact Assessments and have produced guidance and learning events. Lunch and learn sessions continue to be well attended by staff and have included a follow up session on Jewish allyship, a panel discussion on queer activism, a walking tour of LGBTQ+ activist history in East London, learning session on non-binary identity and ally ship, and two sessions on supporting neurodivergent colleagues.

We continue to focus on ensuring our current provision for staff wellbeing is of a high standard. We have engaged a trauma specialist counselling partner to provide role-specific support, and though oversight of trauma counselling, training and support sessions ensure consistency across the organisation. We also ran a well-attended resilience course.

Knowledge, Technology and Digital Capabilities

What we said we would do: Start the process of updating our customer relationship management database (CRM) and grasp the opportunity to move forward on the technology curve, and be at the front of good practice for the sector; Implement improvements to our knowledge management, to deliver consistent, robust and efficient ways of working. We will provide extensive training and support which will represent a concerted push to improve IT literacy across the organisation; Develop the skills of our specialist IT and Digital teams, so they are enabled and ready to support the organisation with their expertise; Deliver training programmes to all staff, on the hardware and software we provide, and on the ways of working which will ensure our networks are cyber secure and resilient.

We were supported in the development of a data, digital and technology programme, an IT roadmap, by an external partner. Workshops took place with multiple stakeholders to identify the gaps in our technology solutions. These identified the areas we need to address for the wider organisation. An overview of the data, digital and technology transformation programme was endorsed for investment as a key part of our 2024 business plan. As part of this, we have rephased delivery of the knowledge management project. Phase 1 will continue to focus on migrating information from our physical servers to a cloud-based solution to ensure the resilience of our data. Phase 2, which sought to change the way we accessed and used information, will be incorporated into the wider data, digital and technology programme.

A cyber-attack against AIUK took place in July 2023. The impact of this was minimised by the team through a swift response and controls that were already in place. This did result in some resources needing to be redeployed from other planned work, as security work was expedited and enhanced, including a Sophos Security Operations Centre (SOC) being rolled out, which is more comprehensive than the planned Intelligent Security Information and Event Management (SIEM) project that had been planned. A privileged access management project has also been completed to further improve the control environment.

Finance Systems and Processes

What we said we would do: Embed a new financial system, and add functionality, and further develop integrations with other organisational management information systems; Develop a project-based view of the organisation, develop accountability frameworks and begin to optimise management

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decisions with this new financial view.

During 2023 we transitioned to a cloud-based financial accounting system. With this new system, we have enabled a project-based view of the organisation, supporting management to understand how our resources are employed to achieve impact in human rights. Staff confidence in accessing financial information is much improved after the system was embedded through 2023, with training and a suite of guidance materials available to support them. Processing efficiencies have been achieved, helping to offset the additional work associated with strengthening controls. There remains opportunity to further capitalise on the additional functionality of the new system and to better communicate the financial information we now capture.

Facilities and Ways of Working

What we said we would do: Carry out a detailed examination of the best way to realise greater value from the Human Rights Action Centre (HRAC), whether through our continued use of that asset, or through a route which would require us to release the use of the asset in full; Complete the analysis and provide recommendations in time to allow a Board decision by the middle of 2023, allowing any value release to start to be realised from some time in 2024; and continue to use the HRAC as our headquarters, and manage the building with the support and any necessary work needed to keep it functional and safe, albeit holding back from significant investments until our longer term direction is clear.

There has been significant progress on the project to realise value from our head office, the HRAC. In October 2023, the UK Section and Trust boards agreed to support management’s recommendation to proceed with an unconditional sale (in 2024/5), with delayed completion and/or leaseback, of the HRAC. Procurement documents have been drafted so that consultants can be identified to support with both a needs analysis for our future office needs and event space needs for activist events and to advise on the sales process. As this goes forward in 2024, we will ensure that the organisation has the skills and resources to deliver a project of this scale. Governance and management oversight of the sales process will be developed to ensure the best outcome and that risks are appropriately mitigated.

Trust Grant Management Framework

What we said we would do: Work with the UK Section and with the IS to align and improve project management data and grant measurement methodologies used in grant reporting; Ensure grant management is at the heart of the monitoring, evaluation and learning improvements we make and capitalise on improvements in financial reporting to allow easier access to grant expenditure information; Update the underlying governance documentation that supports grant giving from the Trust to the Section and the IS; Build the Trust’s multi-year thematic grants making strategy/approach, and enable the fundraising team to secure greater income in support of an exciting programme of work.

In 2023 we undertook a full review and update of the agreement between the Trust and the IS. We also worked with the IS to improve the quality of their grant proposals with a view to supporting more of the priority areas of work in the global AI movement, and planning for multi-year support rather than year on year funding. We continued to look at impact reporting and will finalise a framework for Monitoring, evaluations, accountability and learning in our grants work during 2024. We continued to deliver training for trustees on good practice in grant management decision making and consideration of grant reports.

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New grant proposal template packs, based on sector best practice are now being used across our large grants programme, enabling us to ensure grant applicants to the Trust which better articulate the benefits and outcomes they are seeking to achieve.

The Grants Sub-Committee was re-established in 2022 and during 2023 we co-opted three new members onto the committee. The strengthened sub-committee provides additional insight into best practice and invaluable grant making expertise. This has added rigour to our grant making and assessment process, ensuring that the appropriate degree of oversight is taken when assessing grant applications, and reviewing and monitoring new and existing grants.

Income Generation

What we said we would do: Work toward having a balanced portfolio, which is diverse, manages risk and delivers growth in net income; Work to generate income in a way that is consistent with our commitments to human rights and is consistent with relevant regulation and legislation; Innovate in the ways we generate income, by using evidence and learning so that we are agile and forward thinking in how we continuously enhance, create, test, and launch ways of growing net income and the size, quality and breadth of our funder base .

Recruitment of new supporters was impacted by challenges in digital performance. We invested less than budget in this area, primarily as recruitment costs remain high on paid digital media. Digital performance was at its best in cases of calling for ‘urgent’ support, for example in relation to live human rights crises on which Amnesty was producing key evidence and research. The Trust invested in face to face fundraising in the first half of 2023, but following worse than budget performance across a number of agencies, all face to face fundraising was stopped as we assessed what role it may play in any future fundraising activity.

The Trust saw a decrease in the number of individuals donating to its work, ending 2023 with around 102,800 financial supporters, down from around 106,000 financial supporters at end of 2022. However, with a number of larger donations, there was an overall increase in donations from supporters of £0.2m compared to 2022.

While donations from individuals continue to be a key source of funding to enable our human rights work, income source diversification continues to be critical in the current climate. We plan to do this by focusing on building income from major gift sources and legacies. In 2023 our partnership with the Postcode Justice Trust contributed £3.1m (2022: £3.0m). Grant income of £6.0m in 2023 was a significant increase on the £3.2m received in 2022, primarily a result of receiving two large, restricted grants during the year. Whilst we experienced another year of generous legacy gifts, income was significantly down on 2022, receiving £4.8m (2022: £9.2m) which represents 21% of total income (2022: 38%). Legacy income can vary by large amounts year to year, with a small number of very large estates having a high impact on our income. We are budgeting for an increase in Legacy income in 2024.

Towards the end of the year, we made significant changes to our mass market fundraising innovation approach after we found the previous approach was resulting in a low number of products that were taking a long time to deliver. The new approach is intended to improve the speed and effectiveness of innovation. The changes will allow the team to work independently to design, test and validate products in market quickly.

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We value and respect the financial supporters who are engaged in our movement, and we strive to give them the best experience we can, so that together we can do more to promote and protect human rights for everyone.

The Trust follows a set of six fundraising principles, which we use to guide our fundraising policy, strategy and the behaviour of our fundraisers and the professional fundraising agencies we work with. These principles lay out our commitment to our supporters and members:

Our fundraising respects and protects our independence, impartiality and mission
We fundraise with integrity
We work in partnership with those who support us
We value and respect our supporters
We fundraise with courage
We are transparent in our fundraising and use of funds

Our fundraising activity complies with all relevant legislation and regulation, including the EU General Data Protection Regulation (which came into force in May 2018) and the Privacy and Electronic Communications Regulations 2003. The Trust complies with the Code of Fundraising Practice and is a member of the Direct Marketing Association.

Our supporter care team received a total of 198 complaints in relation to the UK Section and the Trust’s fundraising activities in 2023 (2022: 57), many of which related to views on the human rights issues on which Amnesty is working. Of these complaints in 2023, we identified that 160 relate directly to the Trust (2022: 41), and 7 to the UK Section (2022: 4). In 2023 there were a further 31 general fundraising complaints which could not be attributed to either entity (2022: 13). We respond to all complaints, and ensure corrective action is taken as required. Those corrective actions might include retraining fundraisers and revising our fundraising activities.

We recognise the need to ensure we respond appropriately when our fundraisers engage with people who may be in vulnerable circumstances. We are committed to showing respect and empathy towards people in vulnerable circumstances and we ensure that no donation is sought from someone who may not have the capacity to make an informed and considered decision.

4. Plans for future periods

2024 will be the third year of delivery of our 2022-30 Strategy and accompanying Theory of Change. This year, we will build on achievements in 2023 in a number of areas where we have made good progress, but also must take steps forward to address a number of organisations challenges. Set out below are some of the key activities and achievements we will undertake.

Goal One: Change Attitudes to Human Rights Introduce our mainstream audiences to the concept of Economic Social and Cultural Rights through a high-profile artist-led attitude change initiative Increase knowledge and understanding of human rights, and foster rights respecting attitudes through our Human Rights Education activities Influence education leaders to increase the value placed on human rights education through the curriculum Build the profile of Amnesty in the UK and reach a mainstream audience with compelling ways to get directly involved with our actions and our human rights content. Goal Two: Build a Powerful Movement Introduce an improved and more systematised approach to the organising support that we provide to activist networks

AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Strategic Report for the year ended 31 December 2023

Provide activists and educators with the opportunity to gain the knowledge, understanding and skills needed to defend human rights Develop plans to create community-based ‘human rights hubs’ in five cities around the UK to be delivered by the end of 2026 Goal Three: Winning Human Rights Victories Conduct new research on ESCR, Racial Justice and police powers in the UK. We will work directly in partnership with rights holders, either in coalitions or across specific projects; building in time and resource to ensure we manage those relationships well Legal Frameworks: Build our Human Rights Futures Programme; and develop a new strand of work on the anti-rights movement Crisis: Continue our work on the end Israel’s apartheid campaign and our response to the ongoing crisis in Gaza, the West Bank and Israel; and respond to new crises as they emerge Racial Justice: continue our work on the human rights impacts of the UK government Prevent programme Individuals at Risk: Work on issues relating to UK nationals detained abroad and deliver the UK part of Amnesty’s global Write for Rights campaign Freedom of Expression: Work as part of the global campaign to protect the right to protest ESCR: implement our multi-year strategy for our ESCR work How we will enable our Goals People and Culture Continue improvements in our workplace culture and ways of working as a team. Continue to deliver and build capacity in our IDEA approach Improve our safeguarding by developing guidance, education and a culture of continuous improvement; including through further training and improved processes relating to criminal records checks Expand our psychological support offering and proactive approach for key roles where there is a greater exposure to risk, and improve management guidance Deliver high-quality leadership and management training and development, as well as mapping out wider learning needs across the organisation and how best to organise learning decision making and culture so that we become a much more learning supportive and enabling organisation Continue to improve our people practices and systems and look at what our reward approach should be to best support our aims as a progressive employer Improvements to Governance Delivering all scheduled Trust and Section Board meetings, ensuring papers are high quality and delivered on time Deliver all statutory reporting, meeting required deadlines. Improve governance recruitment processes so that we avoid vacancies which can affect quoracy as well as overall breadth of contributions Planning, Monitoring, Evaluation and Learning Systems Keep building our approach to measuring impact, learning and reporting Make improvements so our decision makers can use evidence of impact and learning to lead the organisation in planning, delivering and improving our work Finance Systems and Processes Streamline and improve re-forecasting processes Improve transparency of on-going financial performance and improve modelling of potential future performance to support stronger business case assessments of potential activity Plan for the integration of capabilities in the Digital, Data and Technology transformation roadmap, which need to feed information and data from/into financial systems to deliver impact

AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Strategic Report for the year ended 31 December 2023

and effectiveness Data, Digital & Technology Transformation Embark and make progress to deliver a three-year data, digital and technology transformation project Continue day to day with well-run core IT systems and ensure those systems are secure Facilities and Ways of Working Realise the potential value of the Human Rights Action Centre to better deliver value for our human rights mission Further update our ethical procurement procedures and processes that will ensure our suppliers and contractors comply with human rights standards and our values as a human rights organisation Income Generation Transform our approach to fundraising innovation and improve the speed and efficiency with which new fundraising products are launched Address profitability issues in the retail portfolio, assessing the long-term role of the high street portfolio, and boosting volume and profitability in online retail. Establish a stronger prospecting and restricted funding marketing and securing pipeline approach, building up the % of our human rights activity financed by restricted funding Innovate other areas of income generation outside of traditional fundraising, such as business to business training (e.g. to public service providers) on human rights and human rights respecting approaches in different elements of public service

5. Financial review

The Trustees have prepared the annual report and financial statements of the charity in accordance with the provisions of the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities", second edition issued in October 2019. The financial statements also comply with the charity's governing documents.

The accounts show a deficit for the year of £0.3m, compared to a £1.5m surplus in 2022. Income of £22.8m was £1.3m less than was received in 2022, largely a result of reduced legacy income.

Expenditure increased by £0.1m to £23.0m. Expenditure on raising funds increased by £1.0m to £6.1m, there was a £0.6m decrease in expenditure on charitable activities to £17.0m in 2023. A large part of our total expenditure (37%) continues to support global research into human rights violations (2022: 51%). The proportion of expenditure on the promotion of human rights increased to 29% from 20% in 2022. This change was a result of increased charitable grants from unrestricted funds made to the UK Section totalling £5.3m in 2023 (2022: £3.5m).

The cash holdings of the Trust increased by £1.1m during the year to £6.7m at 31 December 2023 (2022: £5.6m), as a result of a decrease in debtors with less legacy income accrued at year end 2023 than in the prior year.

Free reserves, those reserves which are unrestricted and undesignated, at 31 December 2023 were £6.1m, a decrease of £2.1m on 2022, as a result of the unrestricted deficit for the year. This resulted in reserves slightly above the target range of £5.0m to £5.5m. The reserves policy is addressed further in Section 7 below.

AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Strategic Report for the year ended 31 December 2023

6. Risk and assurance

Risk management is an integral part of our governance. We identify and address our key strategic risks to mitigate their likelihood and impact. There are two levels to the risk and assurance process.

Our strategic risk approach is designed to identify the key risks which could prevent the Trust from achieving its strategic objectives. It also identifies the assurance processes which we have in place to mitigate these risks and any outstanding actions around these assurance processes.

We also have an operational risk framework which underpins the strategic risk framework, dealing with a greater number of potential risks at a more detailed level.

Scenario planning was undertaken during 2023 to understand financial risks and mitigating strategies, and to ensure that we can adapt financially sustainable plans against a range of fundraising outcomes. We closely monitor performance against financial plans to ensure we are operating as expected, and are ready to adjust spending plans at short notice if required. We have applied the going concern basis of accounting for these accounts as we are confident that we can control costs and adapt to a broad range of challenging fundraising environments.

The Trustees consider aspects of risk and assurance and are supported in this by the work of the Finance, Audit and Risk Sub-Committee.

The major strategic risks for the Trust, together with plans and strategies in managing these risks, are shown in the table below.

Risk	Plans and strategies to manage risks
Strategy and Governance – are we delivering the strategy and impact to meet our vision?	• Boards have approved the 2022-30 Strategic Plan and the 2024 business plan and budget, and taken into consideration the resource requirements required to deliver them. • The Strategic Plan was developed with engagement and consultation with activists and other stakeholders to ensure that it reflected the direction of the UK movement.
Operational Delivery – are business critical processes operating as intended?	• Hybrid home / office working has become standard and business critical processes such as payroll, accounts payable and IT can be operated effectively in the hybrid environment. • A "Cloud First" approach to application procurement has been adopted as part of the IT Strategy. Migration of legacy systems and data to cloud storage is ongoing. • Work is under way to finalise a business continuity plan that incorporates existing separate protocols in a single document.
Financial Stability – are we delivering the strategy in a way that safeguards our financial sustainability?	• We undertake detailed monitoring of fundraising performance, including cancellation rates, legacy-giving and performance of new supporter recruitment. • We continue to closely monitor our fixed cost base. Our operational plans for 2024 have been developed based on current staffing levels. We are closely monitoring rates of Inflation and modelling the impact on our cost base.

AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Strategic Report for the year ended 31 December 2023

• Management accounts are reviewed monthly by senior management. These include cashflow and consideration of liquidity. Compliance – Do we • We ensure all staff undertake data protection and cyber security comply with all legal and training, and are provided with laptops to access our systems regulatory requirements? with enhanced security. Board members are provided with secure IT hardware. • A review of cyber security has been conducted by an external specialist firm which covered preventative controls such as server patching and password protection. • A Security Operations Centre solution is now in place. • Detailed health and safety risk assessments are in place across all our operations. People and Culture – Do • A key focus of the business plan for 2023 is resource allocation we have the right skills which considers the staff time and skills needed for all planned and experience to deliver activities. our goals? • We remain focused on bringing diversity into the organisation to enable us to better deliver on our priorities. Plans are in place across the organization to promote equity, diversity and inclusion, and to build a supportive and respectful workplace with anti-racism as the priority. • We have strengthened safeguarding procedures, with a particular focus on safely supporting increased youth participation at all levels of the organisation.

Our risk management framework complies with recommended practice as outlined by the Charity Commission for England and Wales. During 2023 we continued to develop and improved our risk reporting, incident management and processes to monitor regulatory compliance across a broad range of activities following an approach endorsed by the National Council for Voluntary Organisations (NCVO).

7. Reserves policy

As at 31 December 2023 unrestricted funds totalled £10.6m (2022: £12.9m). This comprises:

£4.5m (2022: £4.5m) of designated funds, representing the net book value of fixed assets,
which are not readily realisable and are hence excluded from free reserves.
£6.1m (2022: £8.3m) of funds which represent free reserves.

A level of free reserves is necessary to ensure that the Trust’s activities can continue on a day-today basis and can continue in the event of a major unforeseen reduction of income or increase in expenditure. These reserves provide a contingency to enable the Trustees to take the necessary actions to bring income and expenditure into line.

In line with recommendations of the Charity Commission, the Trustees have adopted a risk-based

AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Strategic Report for the year ended 31 December 2023

reserves policy which is reviewed annually.

The target range of free reserves is determined by considering the key strategic and operational risks facing the Trust, as well as the strategic plans and current financial position.

Considering these factors, the Trustees have determined that free reserves should remain in the range of £5.0m to £5.5m (2022: £5.0m to £5.5m).

At 31 December 2023, the level of free reserves was above this range, at £6.1m. An unrestricted deficit and reduction in free reserves was planned in 2023, to bring free reserves toward their target range. The current strong position of free reserves slightly above their target range supports the Trust to meet future uncertainty and to further our strategic objectives. We undertake financial planning which aims to deliver free reserves within our target range in the medium term. We have set a deficit budget for 2024, with capital investments also planned in technology.

In most circumstances we would expect free reserve levels to be managed through the annual budget process, with deficit or surplus budgets implemented according to requirements. Plans to reach the target range of free reserves should be timely, but must balance the sustainability of operations against the need to reach target reserve levels.

In all cases, the Trustees would formally agree any plan to build or use free reserves to bring them toward the target range.

8. Investments policy

In making any financial investment, the Trust’s policy requires consideration of:

Minimisation of risk. No speculative investments shall be made
Liquidity: Invested funds shall be kept liquid to allow them to be called upon as necessary
Reputational risks: No investment shall be made if the Trustees are aware that the investment vehicle may present a compromise (or a perception of one by its supporters) to the charity's commitment to human rights, and thus result in reputational risk.

At 31 December 2023 the only form of investment held by the Trust was cash held in a pooled fund of interest-bearing deposits, included in the accounts within cash balances.

This report, incorporating the Strategic Report, is now approved by the Board and signed on its behalf by:

Andrew Lines, Chair 16 May 2024

AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Independent Auditor’s Report for the year ended 31 December 2023

INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS AND TRUSTEES OF AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST

Opinion on the financial statements

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 2023 and of its incoming resources and application of resources 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, the Charities and Trustee Investment (Scotland) Act 2005 and regulation 8 of the Charities Accounts (Scotland) Regulations 2006, as amended.

We have audited the financial statements of Amnesty International UK Section Charitable Trust (“the Charitable Company”) for the year ended 31 December 2023 which comprise the statement of financial activities, the balance sheet, the cash flow statement 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).

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 believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Independence

We remain independent of the Charitable Company in accordance with the ethical requirements 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.

Conclusions related 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 Charitable Company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report.

Other information

The Trustees are responsible for the other information. The other information comprises the information included in the Trustee’s 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. 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

AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Independent Auditor’s Report for the year ended 31 December 2023

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.

Other Companies Act 2006 reporting

In our opinion, based on the work undertaken in the course of the audit:

the information given in the Trustees’ Report, which includes the Directors’ Report and the Strategic report prepared for the purposes of Company Law, for the financial for which the financial statements are prepared is consistent with the financial statements; and
the Strategic report and the Directors’ Report, which are included in the Trustees’ Report, have been prepared in accordance with applicable legal requirements.

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 misstatement in the Strategic report or the Trustees’ report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 and the Charities Accounts (Scotland) Regulations 2006 requires us to report to you if, in our opinion:

proper and 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 Directors’ remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit.

Responsibilities of Trustees

As explained more fully in the Statement of Trustee’s Responsibilities, 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 determines 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

We have been appointed as auditor under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and under the Companies Act 2006 and report in accordance with the Acts and relevant regulations made or having effect thereunder.

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.

AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Independent Auditor’s Report for the year ended 31 December 2023

Extent to which the audit was capable of detecting irregularities, including fraud

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:

Non-compliance with laws and regulations

Based on:

Our understanding of the and the sector in which it operates;
Discussion with management and those charged with governance including the Finance, Audit and Risk Sub-Committee and Internal Audit; and
Obtaining and understanding of the policies and procedures regarding compliance with laws and regulations;

We considered the significant laws and regulations to be FRS102, Companies Act 2006, Corporate and VAT legislation, Employment Taxes, Health and Safety, Data Protection regulations and the Bribery Act 2010 .

The Charitable Company is also subject to laws and regulations where the consequence of noncompliance could have a material effect on the amount or disclosures in the financial statements, for example through the imposition of fines or litigations. We identified such laws and regulations to be the Health and Safety, Data Protection regulations and the Bribery Act 2010

Our procedures in respect of the above included:

Review of minutes of meeting of those charged with governance for any instances of noncompliance with laws and regulations;
Review of correspondence with regulatory and tax authorities for any instances of noncompliance with laws and regulations;
Review of financial statement disclosures and agreeing to supporting documentation; and
Review of legal expenditure accounts to understand the nature of expenditure incurred.

Fraud

We assessed the susceptibility of the financial statements to material misstatement, including fraud. Our risk assessment procedures included:

Enquiry with management and those charged with governance including the Finance, Audit and Risk Sub-Committee and Internal Audit regarding any known or suspected instances of fraud;
Obtaining an understanding of the Charitable Company’s policies and procedures relating to: o Detecting and responding to the risks of fraud; and o Internal controls established to mitigate risks related to fraud.
Review of minutes of meeting of those charged with governance for any known or suspected instances of fraud;
Discussion amongst the engagement team as to how and where fraud might occur in the financial statements; and
Performing analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud.

Based on our risk assessment, we considered the areas most susceptible to fraud to be improper revenue recognition as well as management override of controls through the use of journal entries and bias in significant accounting estimates.

AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Independent Auditor’s Report for the year ended 31 December 2023

Our procedures in respect of the above included:

Testing a sample of journal entries throughout the year, which met a defined risk criterion, by agreeing to supporting documentation;
Assessing significant estimates made by management for bias, including allocation of costs including apportionment of costs between Amnesty International United Kingdom Section and Amnesty International UK Section Charitable Trust, Deferral of income, Accrued legacy income, Depreciation rates for assets, Going concern assumptions and Bad debt provision; and
Reviewing revenue recognition as well as assessing cut off for revenue in the financial year.

We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team members and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit.

Our audit procedures were designed to respond to risks of material misstatement in the financial statements, recognising that the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery, misrepresentations or through collusion. There are inherent limitations in the audit procedures performed and the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we are to become aware of it.

A further description of our responsibilities for the audit of the financial statements is located at the Financial Reporting Council’s (“FRC’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, and to the Charitable Company’s trustees, as a body, in accordance with the Charities and Trustee Investment (Scotland) Act 2005. Our audit work has been undertaken so that we might state to the Charitable Company’s members and trustees 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, the Charitable Company’s members as a body and the Charitable Company’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Laurence Elliott (Senior Statutory Auditor) For and on behalf of BDO LLP, Statutory Auditor Gatwick, West Sussex

Date: 7 June 2024

BDO LLP is a limited liability partnership registered in England and Wales (with registered number OC305127).

AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Statement of financial activities for the year ended 31 December 2023

Note Income from: Donations and grants 4,5 Other trading activities 6 Investment and other income 7 Total income Expenditure on: Raising Funds Raising funds 4 Other trading activities 6 Total expenditure on raising funds Charitable activities Promotion of human rights 8 Research: human rights violations 8 Investment in activist recruitment 8 Total expenditure on charitable activities Total expenditure Net (expenditure) / income Reconciliation of funds: Total funds brought forward Total funds carried forward	Unrestricted Restricted Endowment Total Total funds funds funds funds funds 2023 2023 2023 2023 2022 £000s £000s £000s £000s £000s 17,469 2,829 - 20,298 21,686 2,120 - - 2,120 2,159 409 - - 409 297
	19,998 2,829 - 22,827 24,142
	4,826 49 - 4,875 3,913 1,208 - - 1,208 1,123
	6,034 49 - 6,083 5,036 6,281 330 - 6,611 4,440 8,010 508 - 8,518 11,604 1,885 - - 1,885 1,544
	16,176 838 - 17,014 17,588
	22,210 887 - 23,097 22,624

	(2,212) 1,942 - (270) 1,518
	12,865 634 543 14,042 12,524
	10,653 2,576 543 13,772 14,042

All amounts relate to continuing activities. The notes on pages 38 to 51 form part of these financial statements. Analysis by fund of the 2022 income and expenditure comparatives is shown in notes 4 to 8.

AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Balance sheet at 31 December 2023

Note Fixed assets Tangible fixed assets 12 Current assets Debtors 13 Cash at bank and in hand Creditors: amounts falling due within one year 14 Net current assets Total net assets Funds Unrestricted Undesignated 15 Designated 15 Restricted 15 Endowment 15 Total funds	2023 £000s 4,490	2023 2022 2022 £000s £000s £000s 4,522 4,490 4,522 7,818 5,580 13,398 (3,878) 9,282 9,520 13,772 14,042 6,163 8,343 4,490 4,522 2,576 634 543 543 13,772 14,042
	6,865 6,735
	13,600 (4,318)

Approved by the Board of Trustees and authorised for issue by:

Andrew Lines, Chair Date: 16 May 2024

Company number: 03139939

The notes on pages 38 to 51 form part of these financial statements.

AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Cash flow statement for the year ended 31 December 2023

Note Cash flows from operating activities Net cash provided by operating activities 16 Change in cash and cash equivalents in the year 16 Cash and cash equivalents at the beginning of the year 16 Cash and cash equivalents at the end of the year 16	2023 £000s 1,155 1,155 5,580 6,735	2022 £000s 1,566
		1,566 4,014
		5,580

The notes on pages 38 to 51 form part of these financial statements.

AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Notes forming part of the financial statements for the year ended 31 December 2022

1 Overview of our structure in relation to the worldwide Amnesty International movement

Amnesty International UK Section Charitable Trust ("the Trust") is a company limited by guarantee and a registered charity. The Trust pursues its charitable objectives by funding a range of activities aimed at promoting the rights set out in the Universal Declaration of Human Rights.

An overview of the place of the Trust in relation to the worldwide Amnesty International movement is provided in the Trustees Report.

2 Accounting Policies

Basis of accounting

The financial statements have been prepared under the historical cost convention. The report and financial statements have been prepared in accordance with the Charities Statement of Recommended Practice (SORP), ‘Accounting and Reporting by Charities’ effective from 1 January 2019, the Companies Act 2006, the Charities Act 2011 and applicable UK accounting standards, including FRS 102. The principal accounting policies are set out below and have been applied consistently throughout the year.

The Trust constitutes a public benefit entity as defined by FRS102.

Going Concern

The Trustees have undertaken an assessment of the strategic risks facing the Trust and the potential financial impact of these risks materialising in a range of different negative scenarios. A detailed cashflow analysis has been performed for the Trust and plans are in place to manage cash outflows in the event of such negative scenarios arising. A significant proportion of the Trust's expenditure consists of grant making which is either linked to income received or could be withheld, delayed or reduced in the event of a significant income reduction. The Trustees concluded that the Trust could adequately withstand the financial impact of key risks materialising through exercising control over grant making and by utilising its reserves which are above the target level derived from the risk based reserves policy.

Given the strength and liquidity of the balance sheet, the degree of control that the Trust has over its largest area of expenditure and the scenario planning work which has established that sufficient reserves are held to cover the remaining expenditure if income sources were to be disrupted, the Trustees are satisfied that there are no known risks that would cast doubt on the Trust’s ability to continue as a going concern. The Trustees therefore consider it appropriate to prepare the accounts on a going concern basis.

Income and expenditure

Income is recognised in the financial year in which the Trust is legally entitled to the income, receipt of funds is probable and the amount can be measured with sufficient reliability.

Income from appeals and charitable donations is accounted for when received.

Tax recoverable on Gift Aid income is accounted for on a receivable basis.

Interest income is accounted for on an accruals basis.

Grant income is recognised when the Trust has entitlement to the funds, any performance related conditions have been met, it is probable that the income will be received and the amount can be measured reliably. Both pecuniary and residuary legacies are accounted for when there is sufficient evidence as to entitlement, measurability and probability of receipt. Legacies with a life interest are recognised at the termination of the intervening trust and when legal title passes to the charity.

For external lotteries benefiting the Trust where there is no ability to alter the ticket price, prizes or management charges, the Trust is not treated as the principal. Income is recognised when received, net of associated costs.

AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Notes forming part of the financial statements for the year ended 31 December 2022

2 Accounting Policies - Continued

Income and expenditure (continued)

Expenditure is charged to the Statement of Financial Activities on an accruals basis.

Expenditure with the main purpose of attracting new committed supporters is allocated between the cost of raising funds (gaining financial supporters) and campaigning expenditure (gaining activists).

Where other expenditure relates to more than one classification within the Statement of Financial Activities, it is attributed on the basis of staff time spent on the relevant activity.

Grants made in furtherance of the charity’s objects are recognised as expenditure when confirmation of an award has been made to the recipient.

Irrecoverable VAT is charged to the relevant expenditure account when it is incurred.

Estimates and Judgements

All accounting judgements and estimates included in these accounts are in line with the stated accounting policies.

Valuation of legacies in accrued income is an estimate included in these accounts that may have a significant risk of causing a material adjustment to the carrying value of assets and liabilities within the next financial year. The value of the legacy is estimated based on the best information available. Due to uncertainty associated with valuation, there is a possibility that material adjustments are required in future.

Fixed assets

Fixed assets are recorded at cost less accumulated depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of fixed assets on a straight-line basis over their estimated useful lives as follows:

Freehold buildings 2% per annum; Computer equipment 33% per annum; Freehold land is included at cost and is not depreciated.

A de minimis amount of £5k is used for the capitalisation of fixed assets, with items of a lower cost being charged to expenditure.

Assets are reviewed for impairment when events or changes in circumstances indicate that their value could be impaired. If the review indicates any asset has a carrying value higher than its recoverable value then it will be written down accordingly and the difference recorded as expenditure.

Debtors

Debtors are recognised at the settlement amount due to the Trust at the end of the period.

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.

AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Notes forming part of the financial statements for the year ended 31 December 2023

2 Accounting Policies - Continued

Financial Instruments

The Trust 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.

Pensions

The Trust contributes to two defined contribution pension schemes:

A multi-employer scheme with The Pensions Trust.
A separate scheme with Scottish Widows.

Contributions are charged to the income and expenditure account in the year to which they relate. The pension schemes are independently administered and the assets of the schemes are held separately from the Trust.

Reserves

Reserves are distinguished between restricted, endowment and unrestricted funds. Income, expenditure, assets and liabilities for each classification of reserve are accounted for separately.

Holiday pay

All employees of the Trust and the UK Section are contractually entitled to annual leave in accordance with relevant legislation and organisational policies. The total cost of untaken staff holiday entitlement at the year end is provided for.

AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Notes forming part of the financial statements for the year ended 31 December 2023

3 Taxation

The Trust is a registered charity within the meaning of paragraph 1 schedule 6 of the Finance Act 2010. Accordingly the Trust is potentially exempt from taxation in respect of income or capital gains within categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 or section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes. No tax charge arose in the year.

4 Donations and grants

Donations from supporters (see note 5) Legacies (see note 5) Gift Aid Grants received (see note 5) Expenditure on raising funds Supporter recruitment Supporter care General fundraising Legacies Net fundraised income generated	Unrestricted Restricted Endowment Total Total 2023 2023 2023 2023 2022 £000s £000s £000s £000s £000s 7,699 100 - 7,799 7,634 4,803 10 - 4,813 9,210 1,620 - - 1,620 1,689 3,347 2,719 - 6,066 3,153
	17,469 2,829 - 20,298 21,686
	2,481 - - 2,481 1,709 691 - - 691 514 1,141 49 - 1,190 1,200 513 - - 513 490
	4,826 49 - 4,875 3,913
	12,643 2,780 - 15,423 17,773

Included within Donations from supporters are unrestricted amounts received from Trustees and senior management totalling £195 (2022: £385)

Included in the Expenditure on raising funds is £824k (2023: £816k) of apportioned support costs. (See note 9 for further information).

Donations from supporters in 2022 included £141k restricted income and £2k of the gift aid claimed in 2022 was restricted. £26k of grants received in 2022 were restricted.

All other 2022 comparative income and expenditure in this note was unrestricted.

AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Notes forming part of the financial statements for the year ended 31 December 2023

5 Analysis of restricted funds received

5 Analysis of restricted funds received
The Trustees express their gratitude to the funders for their generous grants: Donations:	£000s
From individuals in support of: Be There - International Crisis Reponse	100
Legacies
From individuals in support of: Human Rights in Southern Africa	10
Grants:
Foundation for a Just Society International Human Rights Education - West Africa Open Society Foundation Crisis Planning and Delivery The Bryan Guinness Charitable Trust Be There - International Crisis Reponse The Two-Way Charitable Trust Be There - International Crisis Reponse Other Charitable Trusts Human Rights Education
	1,761
	163
	3 2 790
	2,719

Total restricted funds received	2,829

Grant income is recognised when the conditions for receipt have been complied with, therefore multi-year grants are recognised in the year the grant commitment is made where there are no conditions which would prevent receipt of funds in future years if not met.

6 Other trading activities

Corporate relationships Community fundraising Appeals Lotteries Raffles	Income Expenditure Net funds Income Expenditure Net funds 2023 2023 2023 2022 2022 2022 £000s £000s £000s £000s £000s £000s 57 75 (18) 115 1 114 527 488 39 545 439 106 753 427 326 639 182 457 526 43 483 544 373 171 257 175 82 316 128 188
	2,120 1,208 912 2,159 1,123 1,036

Lottery income in 2023 of £526k (2022: £544k) is from the Trust's weekly lottery draws. Included in corporate relationships income of £115k in 2022 was £50k received from The Co-operative Bank restricted to the Ukraine appeal.

Included in expenditure on other trading activities is £160k (2022: £112k) of apportioned support costs. (See note 9 for further information).

AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Notes forming part of the financial statements for the year ended 31 December 2023

7 Investment and other income Interest income Rental income Total investment and other income	2023 2022 £000s £000s 164 52 245 245
	409 297

The rental income arises under a lease granted to a related entity, the UK Section, to occupy the Human Rights Action Centre. See note 18 for income under operating leases.

8 Expenditure on charitable activities Promotion of human rights Human rights education Crisis planning and delivery Individuals at risk Publications Production and distribution of human rights publications Support costs apportioned (see note 9) Total expenditure on promotion of human rights Grants from unrestricted funds to the UK Section: Grants from restricted funds to the UK Section: Total grants from restricted funds to the UK Section	2023 2022 £000s £000s
	5,338 3,500
	164 108 163 - 3 3 - 10
	330 121 699 612 244 207
	6,611 4,440

Restricted grants to the UK Section represent the passing on of restricted funds received for human rights activities to be carried out by the UK Section.

AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Notes forming part of the financial statements for the year ended 31 December 2023

8 Expenditure on charitable activities - Continued Research into and relief of human rights violations Grant to Amnesty International Limited Direct international funding Total research into and relief of human rights violations Investment in activist recruitment Investment in activist recruitment Support costs apportioned (see note 9) Total investment in activist recruitment Total expenditure on charitable activities Total restricted grants included in the above For the promotion of human rights Research into and relief of human rights violations 9 Support Costs Staff costs Depreciation Audit fees Other support costs Total support costs Raising funds Other trading activities Promotion of human rights Investment in activist recruitment Total support costs apportioned	2023 2022 £000s £000s 8,020 11,093 498 511
	8,518 11,604
	1,469 1,314 416 230
	1,885 1,544

	17,014 17,588
	330 121 508 511
	838 632
	2023 2022 £000s £000s 1,271 1,066 32 32 46 37 295 230
	1,644 1,365
	2023 2022 £000s £000s 824 816 160 112 244 207 416 230
	1,644 1,365

Staff costs include employees in the Finance, Information Technology, Human Resources and Facilities departments.

These support costs are apportioned across the organisation's activities based on the amount of staff time spent on each activity.

AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Notes forming part of the financial statements for the year ended 31 December 2023

10 Staff costs

All staff are employed on joint contracts of employment with both the UK Section and the Trust. A total of 253 staff were employed during 2023 (2022: 253).

This number includes part-time and job-share posts and those who joined and left during the year. The average headcount was 223 in 2023 (2022: 214). The full time equivalent number of staff employed in 2023 was 203 (2022: 194).

Apportioned staff costs

Costs shown here are those apportioned to the Trust only. The amount charged for an employee to each entity is based on time spent in undertaking work for that entity.

Wages and salaries Social security costs Pension costs Redundancy and termination costs	2023 2022 £000s £000s 3,886 3,406 452 409 302 261 103 2
	4,743 4,078

The Trust contributes to defined contribution pension schemes.

Redundancy and termination costs in 2023 are in respect of payments made to three staff members (2022 - one staff member).

Full time equivalent analysis

The number and cost of apportioned full-time equivalent staff engaged on the Trust's various activities was as follows:

	Average number	Full-time	Cost
	of staff	equivalents	£000s
Raising funds	68	41	2,660
Other trading activities	21	4	295
Promotion of human rights	28	8	517
Support	40	18	1,271
	157	71	4,743

Of the 253 staff employed during 2023, there were 179 staff who had a part of their time apportioned to the Trust (2022: 184). The full time equivalent number of staff apportioned to the Trust was 71 (2022: 68). The average number of employees apportioned to the Trust for 2023 was 157 (2022: 157).

AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Notes forming part of the financial statements for the year ended 31 December 2023

10 Staff costs (continued)

Emoluments of employees

The number of employees who had part of their time apportioned to the Trust whose emoluments fell within the following bands were:

within the following bands were:
£ 000s 0 - 60 60 - 70 70 - 80 80 - 90 90 - 100 100 - 110 130 - 140 190 - 200	2023 2022 Total Total numbers numbers 143 163 22 10 2 5 6 2 1 - 3 3 1 1 1 -
	179 184

The banding above is based on the full employee benefits (excluding employer pension costs) of those staff working for the Trust irrespective of the apportionment of those costs between the Trust and the UK Section. The member of staff in the highest band was one of the staff members who received a termination payment in 2023.

Key management personnel remuneration

Aggregate emoluments for the key management personnel of both the UK Section and the Trust for the year ended 31 December 2023 total £818,481 (2022: £739,961). Emoluments to key management personnel in this note include redundancy and termination costs, employer's pension and National Insurance contributions. This figure represents the total costs, of which 55% in total are apportioned to the Trust.

The annual equivalent gross salary (excluding employer's pension and National Insurance contributions) for the Chief Executive in 2023 was £131k (2022: £131k).

11 Directors' remuneration

The Trust is a company limited by guarantee and a charity, and so the Directors are also Trustees. No Trustee received emoluments during the year (2022: £nil). During 2023 out of pocket travel expenses totalling £412 were reimbursed to three Trustees (2022: £548 to two Trustees).

Directors and Officers Liability Insurance cover was in place at an annual premium of £8k (2022: £8k).

AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Notes forming part of the financial statements for the year ended 31 December 2023

12 Tangible fixed assets

12 Tangible fixed assets
	Computer equipment	Land and	Total
	& infrastructure	buildings	fixed assets
	£000's	£000s	£000s
Cost
At 1 January 2023 and 31 December 2023	41	5,094	5,135
Depreciation
At 1 January 2023	41	572	613
Charge for the year	-	32	32
At 31 December 2023	41	604	645
Net book value at 31 December 2023	-	4,490	4,490
Net book value at 31 December 2022	-	4,522	4,522

The land and building asset is the freehold of the Human Rights Action Centre in New Inn Yard, London. The Trust has granted a 35-year lease to the UK Section, a condition of which is that the tenant has to carry out the programme of refurbishments to the building. The capital costs of these refurbishments are shown in the accounts of that company. The UK Section has granted a licence allowing the Trust to use the building for its own activities. The cost of the asset shown above includes the purchase price and associated expenses together with capitalised costs incurred in beginning the refurbishment works before the tenant took over the responsibility for the works. The original cost of the land included above was £3.5m.

13 Debtors

13 Debtors
Tax recoverable on Gift Aid Amounts due from UK Section Accrued legacy income Other accrued income Other debtors and prepayments	2023 2022 £000s £000s 555 911 182 - 4,785 6,745 1,296 - 47 162
	6,865 7,818

14 Creditors: amounts falling due within one year

14 Creditors: amounts falling due within one year
Trade creditors Amounts due to UK Section Accrued charges and deferred income	2023 2022 £000s £000s 141 179 - 472 4,177 3,227
	4,318 3,878

Included in the above figures is £63k of deferred income (2022: £65k). £47k of this deferral relates to Amnesty Lottery receipts, where players paid in advance for draws which have not yet taken place (2022: £47k).

Also included in the above figures is £3,894k of accrued expenditure related to the grant to the International Secretariat for research into human rights violations (2022: £2,996k).

All income deferred at 31 December 2022 was recognised as income in 2023, and all deferred income included above relates to receipts in 2023.

AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Notes forming part of the financial statements for the year ended 31 December 2023

15 Funds

15 Funds
At 1 January 2023 Total income Total expenditure Movement between reserves At 31 December 2023 Represented by Fixed assets Net current assets	Undesignated Designated Restricted Endowment funds funds funds fund Total £000s £000s £000s £000s £000s 8,343 4,522 634 543 14,042 19,998 - 2,829 - 22,827 (22,210) - (887) - (23,097) 32 (32) - - -
	6,163 4,490 2,576 543 13,772
	- 4,490 - - 4,490 6,163 - 2,576 543 9,282
	6,163 4,490 2,576 543 13,772

Undesignated funds

Undesignated funds represent the funds that the Trustees are free to use in accordance with the charitable objects.

Designated funds

Designated funds comprise investments in tangible fixed assets which enable the Trust to carry out its work effectively. As these funds comprise fixed assets, it is not possible to utilise them elsewhere within the Trust.

The movement between funds shown above which reduces Designated Funds by £32k is a reflection of the decrease in the net book value of fixed assets over the year.

Restricted funds

Restricted funds represent grants received for restricted purposes (analysed below). Further details of restricted income and expenditure can be found in notes 5 and 8.

Restricted fund balances at 31 December comprised:

Be There - International Crisis Reponse Individuals at risk Human Rights Education - Israel Human Rights Education - West Africa Human Rights Education	2023 2022 £000s £000s 1,761 340 815 185 - 104 - 3 - 2
	2,576 634

Endowment fund

By a declaration of Trust dated September 1999, the Trust was made the beneficiary of a gift from David T K Wong of:

: US$300k US Federal Government Zero Coupon Bonds which matured in November 2011; : US$50k US Federal Government Zero Coupon Bonds which matured in November 2015; and : US$250k US Federal Government 7.625% Coupon Bonds which matured in January 2023

AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Notes forming part of the financial statements for the year ended 31 December 2023

15 Funds - continued

In October 2014 a gift of £25k was received, and in February 2016 a further gift of £20k was received, with both to be invested in the Endowment fund. The Trustees are obliged to hold this capital in perpetuity and apply the income of the fund in furtherance of the Trust's charitable objectives.

In January 2019, all bonds were liquidated at market value, and a transfer made to the UK where the Endowment is now held in sterling.

Undesignated Designated Restricted Endowment funds funds funds fund £000s £000s £000s £000s At 1 January 2022 6,380 4,554 1,047 543 Total income 23,923 - 219 - Total expenditure (21,992) - (632) - Movement between reserves 32 (32) - - 0 00 0 00 0 00 0 00 At 31 December 2022 8,343 4,522 634 543 Represented by Fixed assets - 4,522 - - Net current assets 8,343 - 634 543 8,343 4,522 634 543 Funds movements for 2022 are analysed below for comparison	Total £000s 12,524 24,142 (22,624) - 0 00
	14,042
	4,522 9,520
	14,042

16 Notes to cash flow statement Reconciliation of net expenditure to net cash flow from operating activities

2023 £000s (270) Adjustments for: Depreciation charge 32 Decrease / (increase) in debtors 953 Increase in creditors 440 Net cash provided by operating activities 1,155 Analysis of cash and cash equivalents 1 Jan 2023 Cash flows £000s £000s Cash at bank and in hand 5,580 1,155 Net income for the year as per the statement of financial activities	2023 £000s (270) 32 953 440	2022 £000s 1,518 32 (971) 987
	1,155	1,566
		31 Dec 2023 £000s 6,735

Cash in hand and at bank represents total net funds and there are no other liquid resources or debt.

AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Notes forming part of the financial statements for the year ended 31 December 2023

17 Related party transactions

The Trust and the UK Section are considered to be related entities due to the alignment of their objectives and close collaborative and operational working.

The Trust and the two companies which comprise the International Secretariat are considered to be related entities due to the alignment of objectives and close relationships that exist within the Amnesty movement.

Related entity balances

At 31 December the Trust had the following balances with related entities:

	2023	2022
	£000s	£000s
Due to UK Section	-	472
Due from UK Section	182	-
Due to the International Secretariat	3,894	2,996

Related entity transactions

During the year the following transactions took place with related entities reflecting monies flowing in/(out) of the charity:

in/(out) of the charity:
	2023	2022
	£000s	£000s
Grant to the International Secretariat for research into human rights	(8,020)	(11,093)
Grants made from restricted funds to other Amnesty International Sections	(498)	(511)
for furtherance of charitable objectives
Grants made from unrestricted funds to the UK Section for furtherance of	(5,338)	(3,500)
charitable objectives
Grants made from restricted funds to the UK Section for furtherance of	(330)	(121)
charitable objectives
Charges made to the UK Section under the terms of a lease for the	245	245
occupancy of the Human Rights Action Centre
Charges made by the UK Section under the terms of a licence to use	(45)	(45)
the Human Rights Action Centre
Payments made to the UK Section for Amnesty magazine	(182)	(128)

AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Notes forming part of the financial statements for the year ended 31 December 2023

18 Income under operating leases

The following income has been committed to the Trust in the future in respect of the Human Rights Action Centre operating lease:

Minimum lease income due No later than one year Between 1 and 5 years More than 5 years	2023 2022 £000s £000s 245 245 980 980 2,675 2,920
	3,900 4,145

AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST

Contents

Legal and administrative information

Full name and registered address of the charity

Status of the charity

Secretary and registered office

Trustees

Chief executive and other key management personnel

AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Trustees Report for the year ended 31 December 2023

Trustees’ Report

1. Overview of our structure in relation to the worldwide Amnesty International movement

2. Governance and management

AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Trustees Report for the year ended 31 December 2023

AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Trustees Report for the year ended 31 December 2023

3. Statement of Trustees’ responsibilities

4. Policy on pay for employees including senior staff

AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Trustees Report for the year ended 31 December 2023

AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Trustees Report for the year ended 31 December 2023

AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Trustees Report for the year ended 31 December 2023

5. Thank you

AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Strategic Report for the year ended 31 December 2023

Strategic Report

1. Key objectives and statement of benefits

2. Key activities

3. Achievements and performance

AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Strategic Report for the year ended 31 December 2023

Priority 1 - freedom of expression and civic space

Securing the right to peaceful assembly for all

Strengthening freedom of expression and association

Priority 2 - equality and non-discrimination

Promoting gender and intersectional justice

Strengthening rights to health, housing and social security

Securing climate justice

Protecting rights of refugees and migrants and people on the frontlines of crises

AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Strategic Report for the year ended 31 December 2023

Goal One: Increase knowledge and change attitudes to human rights

1.1 AIUK communications are inclusive, equitable and anti-racist across all that we say, write and do.

1.2 We see an improvement in attitudes to human rights in our target audience

1.3 Human Rights Education

GOAL TWO: BUILD A POWERFUL MOVEMENT

AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Strategic Report for the year ended 31 December 2023

Goal Three: Win Human Rights Victories

3.1 Economic Social and Cultural Rights (ESCR)

3.2 Racial Justice

3.3 Freedom of Expression/Right to Protest

AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Strategic Report for the year ended 31 December 2023

3.4 Individuals and Communities at Risk

3.5 Human Rights Crises

3.6 Legal Human Rights Frameworks

AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Strategic Report for the year ended 31 December 2023

3.7 Hong Kong

AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Strategic Report for the year ended 31 December 2023

How we will enable our goals

Governance, Compliance & Risk Management

AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Strategic Report for the year ended 31 December 2023

Planning, Impact and Learning

People and Culture

AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Strategic Report for the year ended 31 December 2023

Knowledge, Technology and Digital Capabilities

Finance Systems and Processes

AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Strategic Report for the year ended 31 December 2023

decisions with this new financial view.

Facilities and Ways of Working

Trust Grant Management Framework

AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Strategic Report for the year ended 31 December 2023

Income Generation

4. Plans for future periods

5. Financial review

AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Strategic Report for the year ended 31 December 2023

6. Risk and assurance

7. Reserves policy

AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST Strategic Report for the year ended 31 December 2023

8. Investments policy

INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS AND TRUSTEES OF AMNESTY INTERNATIONAL UK SECTION CHARITABLE TRUST

Opinion on the financial statements

Basis for opinion

Independence

Conclusions related to going concern

Other information