## annual report 2024 ## OFFICERS _President:_ Professor Keith Ewing _Chairperson:_ Lord John Hendy KC _Treasurer:_ Geo ff rey D Shears _Senior Vice President:_ Carolyn Jones _Ac ti ng Director:_ James Harrison 4th Floor, Jack Jones House, 1 Islington, Liverpool, L3 8EG Tel 0151 207 5265 Fax 0151 207 5264 email o ffi ce@ier.org.uk www.ier.org.uk INTRODUCTION In the wake of the unpunished re ‐ and ‐ rehire scandals, we have not seen any slowing down of the con ti nued bon fi re of workers’ rights. If anything, there is an accelera ti on towards a circumscribing of rights and civil liber ti es in the UK. The government’s Strikes (Minimum Service levels) Act 2023 (MSLs) is now on the statute books, as well as many of the regula ti ons now published. Although the MSLs have not yet been invoked during an industrial dispute, they do hang over the labour movement like the sword of Damocles. Add to this other laws like the Police, Crime, Courts and Sentencing Act, and the Public Order Act, and it paints a grim picture for the future of labour law and employment rights: a picture which should be fi rmly rejected by the labour movement. At the ti me of wri ti ng, a general elec ti on has been called for July, which may o ff er hope for the labour movement to have some of this dystopian legisla ti on repealed. However, there is a chance that the MSL Act and other authoritarian legisla ti on may either con ti nue to advance, or be le ft on the statute books but not used, which may present problems for trade unions under governments of various stripes in the future, as it may just kick the problem down the road. It is as crucial a ti me as any for the IER to shine a light on the threats to workers’ rights, and the poten ti al solu ti ons, to help inform the response needed from the trade union movement, no ma tt er who gets elected in July. ## ADMINISTRATION Throughout last year we were ge tti ng used to having a sta ffi ng compliment of three full ‐ti me sta ff again, which started to alleviate some of our long ‐ term capacity issues in our modestly sized team. Since then we’ve needed to make some adjustments. From the end of December Derek has been working four days a week, as he needed extra fl exibility to accommodate his domes ti c situa ti on. In January Ben stood down as the Director of IER, to work for the People’s Assembly, and we wish Ben every success in his new role. The IER o ffi cers asked James to step in to the role of Ac ti ng Director, and he was thrilled to take the opportunity. An open and transparent recruitment exercise for the Director role will be started in July, a ft er the general elec ti on. Ben is s ti ll assis ti ng us with some communica ti ons work for 1.5 days a week, on a six ‐ month trial, and the o ffi cers will be reviewing the current sta ffi ng situa ti on around the ti me of the new Director’s appointment, to assess if the current sta ffi ng compliment is working well to deliver the objec ti ves of IER. The long ‐ term aim is to grow the current 2.1 FTE, and increase our sta ffi ng capacity and output for the future. ## MEMBERS AND SUBSCRIBERS Our membership gures currently stand at 78 (+1), of which 39 are trade ‐ union representa ti ves. ‐ We have a total of 302 paid subscribers ( 39) on our ‐ database. Of those, 179 ( 12) are individuals, 106 ‐ ‐ ‐ ( 12) are trade union branches, 9 ( 1) are ‐ commercial libraries, 5 ( 2) are interna ti onal, and 3 ( ‐ 12) are free subscrip ti ons o ff ered to our speakers. Of these, reduced rate subscrip ti ons (mainly ‐ students paying £25) now stand at 32 ( 11). Mul ti ple ‐ user licences for online ‐ only subscrip ti on are held by Unite UONC – restored a ft er a hiatus last year. We also have similar arrangements with the AEP and the TUC. ‐ In terms of subscrip ti on payment methods, 78 ( 11) con ti nue to pay by PayPal. Other payment methods ‐ include BACS –23 ( 17), cheque – 23 (+10), Direct ‐ Debit – 127 ( 21) , and credit card – 13 (+3). We are visi ti ng union conferences and s ti ll ge tti ng interest in the subscrip ti ons themselves, just not enough to slow down overall general a tt ri ti on. We ‐ are planning to re launch the subscrip ti ons this year, and include some new content to try to bring it up to date and increase its appeal, such as early access or ## Publications premium podcast access. Income from online conferences and events increased to £11,000, about three ti mes the amount received from the previous year. A ft er all costs, we s ti ll made £6,804, so we are con fi dent that in ‐ person events s ti ll have a place in our annual workplan. 5,118 (+46) readers now subscribe to our electronic subscrip ti on list to receive weekly news briefs and promo ti ons. We think that this has increased because of the more targeted content in the newsle tt ers, as well as more novel social ‐ media content invi ti ng people in. ## PROJECTS, COMMISSIONS AND PUBLIC-POLICY WORK In October we launched our ‘ _**The environment and work: a just transi ti on’**_ project in London. Our authors, as well as trade unionists and other policy makers, all joined in the excellent discussion to start the conversa ti on about how a just transi ti on is not only theore ti cally possible, but is pragma ti c, as demonstrated by countries in the global south. We have con ti nued to promote this work across union conference, by giving out copies of the funded report, and hos ti ng fringe mee ti ngs at union conferences. In February we convened a round ‐ table discussion between trade unionists, academics, policy makers and civil servants to discuss our upcoming publica ti on ‘ _**Workers’ Rights in an Age of Algorithmic Management’**_ . The round table mee ti ng was a good opportunity to show our friends in the union movement the threats to workers’ rights posed by management via ‐ algorithm, as well as some of the human rights implica ti ons. We will be formally launching this report in June this year, in order to widen the educa ti onal impact of the report. We hope this is just the beginning of exposing this threat to workers’ rights, and we are keen to advance work in this area if project funding allows. Work on our _**‘Pay Review Bodies, Their Past and Their Future’**_ project has been ongoing, and the report should be ready for summer 2024. This should be a ti mely addi ti on to our work, at a ti me where some unions are star ti ng to ques ti on if pay review bodies s ti ll represent their members’ interests compared with the alterna ti ves. We have started work on a project with the European Transport Federa ti on (ETF) en ti tled _**‘Delivering Fair Transport for All’**_ . The objec ti ves of the project include mapping key logis ti cs and e ‐ commerce companies, and the key workplace issues throughout the logis ti cs supply chain, with a mind to inform the ETF’s organising strategy. This is our fi rst big project with a European funder, and we hope it is the fi rst of many. Our popular project on the _**‘Redistribu ti on of working ti me’**_ has now entered its 2[nd] phase, in which we hope to provide a prac ti cal tool for trade unionists to use to nego ti ate reduc ti on in working ti me with no loss of pay. This will take the form of a template collec ti ve ‐ bargaining agreement that trade unionists at enterprise level could tailor for their membership. This report and template are due to be nished before the end of 2024. We have agreed a commission with the ASLEF union to update the _**‘On track with diversity’**_ report we did for them in 2019. This 2024 update will provide trends and sta ti s ti cs from 2019 onwards, to show if there has been any movement in the recruitment of train drivers to facilitate a more diverse workforce. We plan to launch this with ASLEF in early 2025. In terms of public policy work, we have produced a _**brie fi ng on the Strikes (Minimum Service Levels) Act 2023**_ , so that trade unionists, MPs and policy makers can be tt er understand the implica ti ons of the Act. We updated this when the regs came out. For TUC last year we produced a beau ti fully designed 6 ‐ page A4 brochure on _**‘Trade unions and the law: a ti meline of repression’**_ in order to demonstrate that the trade ‐ union movement has always been on the receiving end of an ti‐ worker laws, and to show ways in which the union movement has tenaciously resisted these a tt empts to curb democra ti c rights in the past. ## PUBLICATIONS We’ve produced the following publica ti ons: - _**The environment and work: a just transi ti on,**_ by Prof David Whyte (QMUL) and Ben Crawford. - _**Labour law highlights 2023**_ , authored by the Old Square Chambers team. - _**Migra ti on and work in post ‐ brexit UK**_ , by Dr ‐ - Manoj Dias Abey and Dr Ka ti e Bales, both from the University of Bristol. - _**Algorithmic management and a new genera ti on of rights at work**_ , authored by Prof Philippa Collins from the University of Bristol, and Dr Joe Atkinson from the University of Southampton. ## PUBLICATIONS PLANNED FOR 2024/2025 - _**Redistribu ti on of working ti me #2 –** Prof Phil Taylor_ - _**Labour law highlights 2024 –** Old Square Chambers team_ - _**Pay review bodies and their e ff ec ti veness –**_ - _Andrew More tt a_ - _**Shareholders' vs workers' rights –** Ben Crawford and Jamie Haughton_ - _**On track with diversity 2024 –** Nadia Motraghi KC and Ijeoma Omambala KC_ ## CONFERENCES & EVENTS This year we have scaled back the number of in ‐ person events to the ones that were tradi ti onally most popular, to test if they were s ti ll viable. These were the best a tt ended IER events we’ve had since the pandemic. ## EVENTS IN 2023-2024 - Employment Law Update 2023 – 16 November 2023, Liverpool - Employment Law Update 2023 – 22 November 2023, London - Case Law Update 2024 – 15 February 2024, London - Case Law Update 2024 – 29 February 2024, Manchester We had 58 registra ti ons for our Employment law update in Liverpool, which brought in £2,590. The London version a tt racted 42 registra ti ons, and **----- Start of picture text -----**
Trade Unions and the Law capital. Wherever workers were engaged to work together for an employer the possibility arose of them combining to increase their bargaining power. The exploitation of their labour depended on them not being permitted to act in combination. Laws against workers organising together to negotiate and 昀x the terms and conditions on which they would agree to work, therefore have a long history. collective bargaining with employers to protect and promote working conditions, and (iii) exercise the right to strike in order to redress grievances by exerting pressure on their employer. No one should be required to work for anyone else against their wishes. Compulsory or forced labour is the true Road to Serfdom. Yet this is where we have reached with the Strikes (Minimum Service Levels) Act 2023. The main landmarks of how we got to the latter are set out in this document. Capitalism has aggregated capital and exploited labour to make pro昀t from that Workers have thus had to struggle to (i) establish free trade unions; (ii) engage in trace the key events in a long history of attempts to curb the power and free association of working people and their trade unions. a timeline of repression The IER’s Professor Keith Ewing and Lord John Hendy rerf i. aNie i =ed Statute of Labourers 1562 which also gave power to magistrates to set wage levels, and (apart from journeymen) required hirings to be for one year (with prison for those who left the job).issued a Royal Proclamation outlawing London building workers insisting on minimum levels of pay. Note the role of the Sovereign. Workers have had to struggle against all forms of government and all sources of power. and Statute of Labourers 1351 were passed in response to the Black Death which killed more than a third of the population and created a shortage of labour which increased the bargaining power of workers. The statutes set the level of wages at pre-plague levels and required the able-bodied to work for any employer who needed them - with prison for those who refused. It forbade workers leaving the town or village in which they lived. successful in holding wages down and were reinforced by Acts in 1360, 1368, 1388, 1414, 1427, 1444 and 1495. The 1360 Act was typical in prohibiting: ‘alliances and covins of masons, carpenters, congregations, chapters, ordinances and oaths betwixt them made.’ We begin in 1306, when Edward I These statutes were only partially Existing law was consolidated in the The Ordinance of Labourers 1349 , 1306 J 18th century, many laws passed to prevent workers combining to set rates. An example is the Bill of Conspiracies of Victuallers and Craftsmen 1548. During the 17th and 18th centuries, many Acts were passed, aimed at speci昀c trades and declaring any collective demand for higher wages a criminal conspiracy, for example the Journeymen Tailors Act 1720.law to similar e昀ect, such as R v Journeymen Tailors of Cambridge (1721) which held that, regardless of the 1720 Act, a trade union whose members took strike action to enforce a demand for higher wages was a criminal conspiracy.consolidated many of the Acts applying to speci昀c trades and made any combination of two or more workers (or two or more masters) to raise or lower wages or hours of work, a criminal o昀ence.were repealed by the Combinations of Workmen Act 1824 but replaced in more limited form by the Combinations of Workmen Act 1825 which also reimposed criminal sanctions for picketing and other means of persuading workers not to work. Meanwhile the common-law principle of the Journeymen Tailors case persisted.There were, up until the end of the The Judges developed the common The Combination Acts 1799, 1800 The Combination Acts 1799, 1800 : 1799 Unlawful Oaths Act 1797 - an obscure law against the taking of oaths - to convict and deport to Australia the Tolpuddle Martyrs in 1834, for agreeing not to work for less than a minimum rate. Public pressure and the rise of trade unionism reversed this sentence.Close, the courts used another device: trade unions were held to be illegal as being ‘in restraint of trade’, because collective bargaining reinforced by strike action necessarily restricts ‘the free disposition of labour and capital’. While capital had freedom to compete and combine, labour was only permitted to compete.unions from that decision and was the 昀rst Act recognising the essential role of trade unionism. The purposes of trade unions were no longer to be regarded as unlawful, even though they were in restraint of trade. But no other material protection was extended to unions from the ceaseless attacks of the common law (judge-made law), and in the same year the Criminal Law Amendment Act 1871 retained criminal liability for peaceful picketing. The Judges inventively used the In the 1867 case of Hornby v The Trade Union Act 1871 protected 1834 retained criminal liability for industrial action that was deemed to relate to the law of ‘riot, unlawful assembly, breach of the peace, or sedition, or any o昀ence against the State or Sovereign’. The Act also retained criminal liability for strikes by gas and water workers (later extended to those in electricity supply). It was also an o昀ence for a worker to take strike action that would property to destruction or damage. Although liberalised, peaceful picketing continued to run the risk of criminal liability.workers were imprisoned for striking. It was held to be a criminal conspiracy in common law to coerce the employer in the carrying on of his business ‘contrary to his will’. The strikers were jailed for two years, though released after four months. The Conspiracy and Protection of Property Act 1875 protected unions from criminal conspiracy ‘in contemplation or furtherance of a trade dispute’ and granted the right to picket subject to various codi昀ed o昀ences for acts going beyond peaceful persuasion on the picket line. and into the 20th century the judges sidestepped the limitations of the criminal law, but held unions liable in civil law for organising industrial action. Conspiracy to injure an employer, a strike-breaker or a non-union member could give rise to liability in tort, as could inducing a endanger human life, cause serious In R v Bunn, 1872, moreover, gas Notably, however, the 1875 Act Towards the end of the 19th century 1871 bodily injury, or expose valuable union member to break their employment contract. Most strikes are said by law in the United Kingdom to involve inducing people to break their employment contracts.Society of Railway Servants (now RMT) in 1901 it was held sensationally that a trade union could incur civil liability in damages for losses caused by calling a strike. The union as an organisation would be liable for the damages of £23,000 (plus £19,000 in costs) in that case were a major impediment to the right to strike, an impediment created by the judicial branch of the State. light of the newly formed Labour Party) Parliament again intervened by the Trade Disputes Act 1906 to give unions protection for any act that would otherwise be unlawful in civil law so long as the act was done ‘in contemplation or furtherance of a trade dispute’. Referred to as Labour’s Magna Carta, the 1906 Act was widely interpreted in Conway v Wade (1909) to include the right to engage in sympathy and solidarity action.Servants v Osborne (1910) the court found a new weapon in holding that a trade union could not use its funds for any purpose not speci昀cally listed in its Rules and so could not have a political fund to support the growing Labour Party. Multiple unions were thereafter banned by the courts from collecting Taga In Ta昀 Vale Railway v Amalgamated Under a Liberal government (and in In Amalgamated Society of Railway ze 1901 the levy. The e昀ect of the decision was modi昀ed by the Trade Union Act 1913 which permitted trade unions to fund political parties so long as they had a separate political fund to do so.various restrictions on the right to strike which were lifted at the end of the war. By then governments were committed to a policy of encouraging collective bargaining manifested in Parliament’s Fair Wages Resolution 1891 (the ‘going rate’ to be a condition of public procurement), and the Trade Boards Act 1909 (minimum wages in four ‘sweated’ trades) retained in the Emergency Powers Act 1920, which enabled the government to declare a ‘state of emergency’ and introduce ‘emergency regulations’ to deal with large-scale strikes in a host of industries, including coal production. These powers were used severely to curtail civil liberties during bitter disputes in mining communities in 1921 and 1926.Joint Industrial Committees recommended by the JH Whitley Committee (1917-18) (voluntary collective bargaining on an industry-wide basis as part of post-war reconstruction). Actively promoted by the Ministry of Labour (established in 1916), this led to a sharp increase in the number of workers covered by a collective agreement, until the government changed direction in 1921.The First World War produced It was also seen in the adoption of Diluted war-time powers were 1926 miners’ wages was declared by the High Court to be unlawful in 1926. The miners remained locked out by the coal owners until starved back to work in December 1926. A series of states of emergency were declared. Coal-mining communities were said to be besieged by ‘police terror’ and ‘martial law’ for more than six months.Unions Act 1927 was passed by a vengeful government in retaliation for the General Strike of 1926. The Act declared it illegal to take industrial action designed to coerce the government, and also made it an o昀ence to take strike action which would cause injury, danger or grave inconvenience to the community. It also attacked the trade-union political levy, and thereby trade-union funding of the Labour Party. principles of the 1906 Act restored by the Attlee government in 1946. But the Labour government retained war-time powers, under what was called Order 1305. This made it a criminal o昀ence to take part in a strike which had not been referred to arbitration. These powers were used against striking gas workers (who were convicted) and against dockers (who were acquitted).The General Strike in defence of The Trade Disputes and Trade The 1927 Act was repealed and the 1927 1951. In 1952, in a dispute with D C Thomson, injunctions and interdicts were issued by the High Court and the Court of Session. The Court of Appeal discharged the injunctions in one of these cases but in doing so made clear that industrial action continued to attract liability in the civil courts. A new front for the attack on trade-union freedom was thus opened by the courts. shape of union protection over the next 25 years, the Judges showed no such restraint in cases such as Rookes v Barnard (1964) (reversed by Labour’s Trade Disputes Act 1965), Stratford v Lindley (1965), and Torquay Hotel Co Ltd v Cousins (1969). In these cases the courts intervened to restrain industrial action designed to enforce the closed shop, solidarity action, and trade-union recognition. introduced a far-reaching new regime of coercion and restraint in the Industrial Relations Act 1971, for which the way had been laid in the 1950s by a Conservative Party document A Giant’s Strength. Trade-union action, particularly the call for a general strike in response to the jailing of the Pentonville Dockers in 1972, led to the Act becoming inoperable in so far as the regulation of trade unions was concerned. War-time powers were revoked in Though legislation did not alter the In 1971 the Conservative government 1971 _—_——— repealed the 1971 Act (save for unfair dismissal) and in the Trade Union and Labour Relations Act 1974 reintroduced, restored and strengthened the underlying principles of the Trade Disputes Act 1906. However, the legislation was badly mauled by the Court of Appeal where the judges took strong exception to trade-union freedom and the right to strike.contained measures which were designed to promote trade-union recognition. These were resisted by some employers, again with the help of the courts, which succeeded in making the right to recognition ine昀ective. Trade-union mobilisation in the face of hostile employers and hostile judges led famously to a mass demonstration at Grunwick in 1977 in defence of trade-union freedom, a demonstration met by a mass mobilisation of the police.In 1974 a Labour government The Employment Protection Act 1975 1972 was again elected, this time with a neo-liberal agenda. To avoid the possibility of mass resistance to the law as in 1971, it opted for a gradualist strategy of a series of Acts and statutory instruments which imposed greater and greater restrictions. Amongst these were the Employment Act 1980, Employment Act 1982, Trade Union Act 1984, Employment Act 1988 and the Employment Act 1990. In 1979 a Conservative government consolidated in the Trade Union and Labour Relations (Consolidation) Act 1992, which was amended by the imposition of new attacks in the Trade Union Reform and Employment Rights Act 1993. These Acts together have imposed (as Tony Blair put it in 1997) ‘the most restrictive laws on trade unions in the Western World’. The right to recognition was removed, the right to conclude closed-shop agreements was gradually made unenforceable, while the right to strike was heavily restricted. Trade-union political funds were also attacked.The Tory restrictions were later 1980 A could be sacked without redress. legislation were found to be in contempt of court. Unions which continued their resistance in de昀ance of the law were held to be in contempt of court and subject to unlimited 昀nes. Some unions were the subject of sequestration proceedings run by court-appointed that de昀ance of the law would carry a heavy penalty: not only for trade-union organisations.against the legislation was ruled unlawful by the courts in 1980. As a result of the legislation:■■■Unions which tried to resist the A TUC Day of Action to protest 1984 the purposes for which strikes could be held was limited to make strikes against privatisation unlawful; secondary and solidarity action was eventually prohibited, having 昀rst been tightly contained, and trade unions could now be sued in damages again, and strikes for purposes which were permitted could take place only after complex notice and balloting requirements were met. ae was used against the miners who in 1984 and 1985 were engaged in a bitter battle to save their jobs and their communities. Their union was attacked from the inside by rule-book disputes, leading to court orders challenging the legality of the industrial action as being in breach of union rules. It was also attacked from the outside, with one of the biggest peacetime police operations since the General Strike being deployed against the miners.Organisation concluded that many of the legislative attacks on trade unions introduced by the Tories were a breach of ILO Conventions 87 and 98. These are international treaties which British governments have rati昀ed. In addition, the ILO also concluded that the banning of trade unions at GCHQ was also a breach of ILO Convention 87. All of these 昀ndings were ignored by successive Tory governments, despite their ostensible commitment to the ‘rule of law’.1997 infamously declared that it would not repeal the major planks of the Conservative anti-union laws. One amendment, introduced by Labour, was introduced by the Employment Relations Act 1999 establishing a statutory recognition procedure, though the latter has had negligible impact in slowing the decline in collective-bargaining coverage. Labour was no more prepared than the Tories to comply with international law.In addition, the full force of the law In 1989 the International Labour The incoming Labour government in 2016 ae — —— Kingdom is thus at its lowest ebb for many years. Legal restrictions and government policy (media campaigns, privatisation, out-sourcing, globalisation etc) have reversed collective-bargaining coverage (which had grown throughout the 20th century to 86% of workers by 1976, but following the anti-trade union legislation on the statute books since, has resulted in a continuous decline to 25% in 2022). Trade-union recognition legislation has been so ine昀ective that it has survived 13 years of Tory government. Trade-union freedom in the United iw The Institute of Employment Rights, 4th Floor , Jack Jones House, 1 Islington, Liverpool , L3 8EG = common-law restrictions on the right to strike have contributed to the disempowerment of workers who seek to redress their grievances by industrial action. The attack continued with the Trade Union Act 2016, notable for its additional procedural obligations relating to industrial action, the need for thresholds in strike ballots, and the need to renew ballot mandates after six months. It also introduced additional hurdles for strikes in ‘important public services’. The accumulated statutory and eat The Institute of Employment Rights is a think tank for the trade-union movement and a registered charity. We exist to inform the debate around trade-union rights and labour law by providing information, critical analysis, and policy ideas through our network of academics, researchers and lawyers. Please support our important work by subscribing or donating to the IER. 2023 Oe abatement. Workers who rise will be met by the full force of the law. Two statutory instruments during the Truss government in 2021 saw an increase in the damages that could be awarded against trade unions, and legitimated the use of agency workers as strike breakers. The latter has been successfully challenged in judicial review proceedings – but on procedural not substantive grounds. These gratuitous initiatives indicated a renewed aggression from the increasingly right-wing Tories.far in the Strikes (Minimum Service The onslaught shows no signs of That aggression has culminated so Levels) Act 2023. The latter imposes new obligations on workers and trade unions which have no place in a free society. Bishitg =e @IERUK www.ier.org.uk Institute of Employment Rights
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## TUC newsletter – a timeline of anti-union laws ## Events and fringes brought in £2,830. Case Law Update Manchester saw 23 registra ti ons and £1,960, and the London version 46 delegates and £3,455. Before costs this totalled £11,400, making it s ti ll fi nancially sustainable as an educa ti onal output. ## EVENTS FOR 2024-2025 We are currently planning our events calendar for 2024 ‐ 2025, and will be announcing plans for this year's events in the weekly newsle tt er. ## COMMUNICATIONS & DIGITAL DEVELOPMENT Communica ti ons remains a key part of the IER’s a tt empts to widen its audience – especially looking to outline vital concepts of employment and labour law to a younger, less experienced audience – be that in the trade ‐ union movement, in legal circles or academic departments around the UK. Over the last year, we have taken ti me to reassess the public face of the IER. In the long term, there is clearly a need to renew our audience – something we have been aware of and discussed internally for some ti me. We have, therefore, been developing our communica ti ons strategy to priori ti se accessibility, including the use of podcasts, social ‐ media graphics and blogs by a wide variety of authors. We know that the IER’s knowledge base is of huge value to our exis ti ng network, and we are inves ti ga ti ng ways of broadening that reach. Some of these ini ti a ti ves will take ti me to bear fruit. Our social media has con ti nued to grow, albeit incrementally. Facebook has increased its reach slightly from 2,039 followers this ti me last year, to 2,108 (a 3% increase). And our X (formerly Twi tt er) account has grown from 5,750 to 5,996 during the same period (a 4% increase). Over the last year, we’ve added three pla tf orms to our social ‐ media presence. Firstly, LinkedIn, which currently stands at 247 followers, Instagram with 174, and Threads, where the IER has a tt racted 34 followers. LinkedIn tends to be aimed more at professionals and work interests, while Instagram is image ‐ and video ‐ based (with a much younger demographic) and Threads was posited as an alterna ti ve to Twi tt er/X when Elon Musk bought it out. We will be developing these pla tf orms over the next year – as well as monitoring their use to the IER. The newsle tt er remains our principal means of communica ti on with our subscribers and supporters. Every week we provide a digest of news, comment and analysis to our 5,000 plus subscribers. We have received very posi ti ve feedback on the newsle tt er, it being appreciated as a reliable source of current developments in the law, policy and industrial rela ti ons – presented in an accessible way. Some organisa ti ons have dispensed with their newsle tt ers in recent years, but it seems important to the IER network and is very much part of our package. We are currently looking at the way we use analy ti cs to create a more focused emailing to subscribers. Once again, the government’s a tt acks on trade ‐ union freedoms and the right to strike have dominated trade ‐ union news over the last year and therefore our website stories, blogs and ar ti cles in the press. Professor Keith Ewing and Lord John Hendy KC have wri tt en extensively on the Minimum Service Levels legisla ti on and provided a series of authorita ti ve accounts, with blog pieces on our website and ar ti cles in the Morning Star. We are especially grateful for the rela ti onship we have with the Morning Star, which always makes the space for these pieces, which are so important to the collec ti ve understanding of the movement. At the same ti me, we have con ti nued to engage with a wider, new media, which has tended to develop online and has slightly di ff erent audiences. That includes Novara Media, Tribune, Le ft Foot Forward – all of which have taken an interest in industrial rela ti ons, either via extensive features on ‐ disputes and employment law issues, or via the appointment of industrial ‐ rela ti ons reporters (a welcome development). The mainstream press is harder to make an impact with through – with honourable excep ti ons, there is li tt le interest in the detail of employment rights or labour law. However, the discussions around Labour’s New Deal for Working People have opened the way for a more in ‐ depth understanding of collec ti ve bargaining, worker status and issues such as fi re and rehire. That, alongside the MSL legisla ti on, is placing the IER and our work at the centre of the debate once again. ## CONCLUSION With immediate reduced capacity, the IER’s output is temporarily constricted. However, we hope that when our sta ffi ng pro fi le is clearer in the summer, this will provide us with a more stable base to grow IER in the long term. Capacity issues aside, we are con fi dent we will con ti nue to ful fi l our role to inform the debate on labour rights. Our commi tt ed sta ff and experts will, as ever, rise to the challenge of whatever faces our movement a ft er the general elec ti on. ## IER Officers & EC 2023 ## **OFFICERS** ## **EXECUTIVE COMMITTEE** Richard Arthur _Thompsons Solicitors_ Baroness Chris ti ne Blower Professor Alan Bogg Amanda Brown _NEU_ Seamus Colclough _PCS_ Steve Co tti ngham Professor Nicola Countouris Professor Ruth Dukes Paul Fleming _Equity_ Professor Mark Freedland Steve Gillan _POA_ Dr Jo Grady _UCU_ Professor Lydia Hayes Fran Heathcote _PCS_ Professor Phil James Daniel Kebede _NEU_ Professor Anthony Kerr _President:_ Professor Keith Ewing _Chairperson:_ Lord John Hendy KC _Treasurer:_ Geo ff rey D Shears _Senior Vice President:_ Carolyn Jones ## **VICE PRESIDENTS** Sharon Graham _UNITE_ Chris ti na McAnea _UNISON_ Professor Aileen McColgan Professor Sonia McKay Professor Tonia Novitz Gary Smith _GMB_ Dave Ward _CWU_ _University College Dublin_ Professor Aristea Koukiadaki Paddy Lillis _USDAW_ Gawain Li tt le _GFTU_ Sampson Low _UNISON_ Mick Lynch _RMT_ Paul Mackney Professor Virginia Mantouvalou Robert Monks _URTU_ Jane Peckham _NASUWT_ Laura Pidcock Hannah Reed _UNITE_ Patrick Roach _NASUWT_ Paul Scholey _Morrish Solicitors_ Tim Sharp _TUC_ Barry Smith _GMB_ Liz Snape _UNISON_ Alice Sorby _RCM_ Michelle Stanistreet _NUJ_ Sarah Veale Adrian Weir Mick Whelan _ASLEF_ Professor David Whyte Spencer Wood _OH Parsons_ Sarah Woolley _BFAWU_ ## IER Members 2023 Professor Paul Davies Professor Simon Deakin Professor Linda Dickens Mark Dickinson Cath Lowther _AEP_ Professor Jonathan Michie Maheta Molango _PFA_ Ged Nichols _Accord_ Sophie Park _Pa tti nson & Brewer_ Dave Penman _FDA_ Roy Rickhuss _Community_ Rod Robertson Mickey Rubenstein Claire Sullivan _CSP_ Barbara Switzer Rebecca Tuck KC _Old Square Chambers_ Ma tt Wrack _FBU_ _NAUTILUS Interna ti onal_ Maryam Eslamdoust _TSSA_ Richard Evans _SOR_ Michael Ford KC _Old Square Chambers_ John Foster Roz Foyer _STUC_ Steve Gibbons Tess Gill Tony Kearnes _CWU_ Chris Kitchen _NUM_ Ian Lawrence _NAPO_ ## IER Budget Report 2023-24 Year to 31st March 2024 _Budget Actual Q4 Actual Q4 £s 2023 ‐ 24 2023/24 2022/23_ INCOME Sales of Publica ti ons 10,000 7,694 3,909 Dona ti ons 95,000 99,468 91,023 Subscrip ti ons 25,000 22,050 16,855 Sponsorship 1,500 1,790 750 Seminar/online Events 13,000 10,999 3,740 Royal ti es 500 248 337 Commissioned Work 10,000 0 0 Project Development 22,000 6,322 23,194 Adver ti sing 1,000 360 460 TOTAL INCOME **178,000 148,930 140,268** EXPENDITURE Prin ti ng: Promo ti onal (inc packs & publicity) 4,000 2,788 2,754 Prin ti ng: Publica ti ons 14,000 7,060 10,394 Design Work 4,000 2,691 2,591 Salaries 112,000 99,742 102,242 Rent 6,000 3,408 4,671 Sundries 3,000 2,786 5,024 Adver ti sing 1,500 1,238 1,468 Insurance 800 803 713 Room Hire (& refrshts) 500 789 24 Professional/project Fees 14,000 9,511 8,586 C&E Hotels 1,000 2,070 1,308 C&E Fares 250 786 42 Travel 3,000 2,557 3,441 Telephones 500 311 440 O ffi ce Sta ti onery 1,000 1,309 687 Postage: Couriers 1,000 252 825 Postage: Mailing 5,000 4,147 4,232 Repairs & maintenance 0 0 0 IT Development 5,000 4,412 3,126 Bank Charges 600 569 487 TOTAL EXPENDITURE **177,150 147,227 153,055** Surplus/de fi cit **850** 1,704 ‐ 12,787 Money in bank 72,494 72,083 Bills to be paid 1,455 £0 Invoices owed to us 1,878 5,010 Dona ti on invoices owed 0 0 **REGISTERED COMPANY NUMBER: 02368796 (England and Wales) REGISTERED CHARITY NUMBER: 1059629** ## **REPORT OF THE TRUSTEES AND** **UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024** ## **FOR** ## **INSTITUTE OF EMPLOYMENT RIGHTS** Sturgess Hutchinson Chartered Certified Accountants 21 New Walk Leicester LE1 6TE **INSTITUTE OF EMPLOYMENT RIGHTS** ## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024** ||**Page**| |---|---| |**Report of the Trustees**|1 to 2| |**Independent Examiner's Report**|3| |**Statement of Financial Activities**|4| |**Balance Sheet**|5| |**Notes to the Financial Statements**|6 to 9| |**Detailed Statement of Financial Activities**|10| **INSTITUTE OF EMPLOYMENT RIGHTS** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024** The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). ## **Objectives and activities** ## **Objectives and aims** The principal activity of the company is to advance the education of the public in issues connected with labour law, unemployment, work and any related matter; and to research commission, encourage and sponsor research in any of the above subjects and to publish the useful results of such research. ## **Introduction** At the time of writing, a General Election has been called for July. It is as crucial a time as any for the IER to shine a light on the threats to workers' rights, and the potential solutions, to help inform the debate, no matter who gets elected in July. ## **Public benefit** We have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing our aims and objectives and in planning our future activities. ## **Conclusion** We are confident we will continue to fulfil our role to inform the debate on labour rights. Our committed staff and experts will, as ever, rise to the challenge of whatever faces the labour movement after a General Election. ## **Structure, governance and management Governing document** The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. ## **Charity constitution** The Institute is a charitable company limited by guarantee, incorporated on 30 June 1989 and registered as a charity on 29 July 1997. ## **Recruitment and appointment of new trustees** The number of directors (who act as trustees) shall not be less than three nor exceed five. The trustees will be the president, chairman and treasurer of the Institute of Employment Rights (the Institute), positions confirmed at each annual general meeting of the Institute. ## **Risk management** The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. ## **Reference and administrative details Registered Company number** 02368796 (England and Wales) ## **Registered Charity number** 1059629 ## **Registered office** 4th Floor Jack Jones House 1 Islington Liverpool L3 8EG ## **Trustees** Professor K Ewing G D Shears J Hendy KC ## **Company Secretary** G D Shears 1 **INSTITUTE OF EMPLOYMENT RIGHTS** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024** ## **Reference and administrative details** **Independent Examiner** Sturgess Hutchinson Chartered Certified Accountants 21 New Walk Leicester LE1 6TE ## **Bankers** Unity Trust Bank plc, Nine Brindley Place, 4 Oozells Square, Birmingham B1 2HB Approved by order of the board of trustees on 5 December 2024 and signed on its behalf by: G D Shears - Secretary 2 ## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF INSTITUTE OF EMPLOYMENT RIGHTS** ## **Independent examiner's report to the trustees of Institute of Employment Rights ('the Company')** I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2024. ## **Responsibilities and basis of report** As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act'). Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act. ## **Independent examiner's statement** I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe: 1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)). I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. David Goodwin Sturgess Hutchinson Chartered Certified Accountants 21 New Walk Leicester LE1 6TE 5 December 2024 3 ## **INSTITUTE OF EMPLOYMENT RIGHTS** ## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024** |2024
Unrestricted
fund
Notes
£
**Income and endowments from**
Donations and legacies
123,108
**Charitable activities**
Education
3,822
Other trading activities
2
18,647
**Total**
145,577
**Expenditure on**
Raising funds
92,043
**Charitable activities**
Education
55,230
**Total**
147,273
**NET INCOME/(EXPENDITURE)**
(1,696)
**Reconciliation of funds**
Total funds brought forward
73,822
**Total funds carried forward**
72,126|2023
Total
funds
£
107,107
25,694
9,987
142,788
97,013
56,042
153,055
(10,267)
84,089
73,822| |---|---| The notes form part of these financial statements 4 ## **INSTITUTE OF EMPLOYMENT RIGHTS** ## **BALANCE SHEET 31 MARCH 2024** |||2024|2023| |---|---|---|---| |||Unrestricted|Total| |||fund|funds| ||Notes|£|£| |**Current assets**|||| |Stocks|7|2,500|2,500| |Debtors|8|3,699|7,399| |Cash at bank and in hand||73,478|72,083| |||79,677|81,982| |**Creditors**|||| |Amounts falling due within one year|9|(7,551)|(8,160)| |**Net current assets**||72,126|73,822| |**Total assets less current liabilities**||72,126|73,822| |**NET ASSETS**||72,126|73,822| |**Funds**|10||| |Unrestricted funds||72,126|73,822| |**Total funds**||72,126|73,822| The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024. The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for - (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and - (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. The financial statements were approved by the Board of Trustees and authorised for issue on 5 December 2024 and were signed on its behalf by: G D Shears - Trustee J Hendy KC - Trustee The notes form part of these financial statements 5 **INSTITUTE OF EMPLOYMENT RIGHTS** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024** ## **1. Accounting policies** ## **Basis of preparing the financial statements** The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. ## **Income** All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. ## **Expenditure** Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. ## **Tangible fixed assets** Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. ## **Stocks** Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. ## **Taxation** The charity is exempt from corporation tax on its charitable activities. ## **Fund accounting** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. ## **2. Other trading activities** |Sales of publications
Seminar receipts and sponsorship
Royalties|2024
£
6,380
12,019
248
18,647|2023
£
5,274
4,440
273
9,987| |---|---|---| ## **3. Trustees' remuneration and benefits** There were no trustees' remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023. ## **Trustees' expenses** There were no trustees' expenses paid for the year ended 31 March 2024 nor for the year ended 31 March 2023. 6 **INSTITUTE OF EMPLOYMENT RIGHTS** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024** ## **4. Staff costs** The average monthly number of employees during the year was as follows: |Administration
No employees received emoluments in excess of £60,000.
**5.**
**Comparatives for the statement of financial activities**
**Income and endowments from**
Donations and legacies
**Charitable activities**
Education
Other trading activities
**Total**
**Expenditure on**
Raising funds
**Charitable activities**
Education
**Total**
**NET INCOME/(EXPENDITURE)**
**Reconciliation of funds**
Total funds brought forward
**Total funds carried forward**
**6.**
**Tangible fixed assets**
**Cost**
At 1 April 2023 and 31 March 2024
**Depreciation**
At 1 April 2023 and 31 March 2024
**Net book value**
At 31 March 2024
At 31 March 2023|2024
2023
3
3
Unrestricted
fund
£
107,107
25,694
9,987
142,788
97,013
56,042
153,055
(10,267)
84,089
73,822
Computer
equipment
£
2,667
2,667
-
-| |---|---| 7 **INSTITUTE OF EMPLOYMENT RIGHTS** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024** ## **7. Stocks** |Finished goods
**8.**
**Debtors: amounts falling due within one year**
Trade debtors
Other debtors
**9.**
**Creditors: amounts falling due within one year**
Trade creditors
Other creditors
**10.**
**Movement in funds**
**Unrestricted funds**
General fund
**TOTAL FUNDS**
Net movement in funds, included in the above are as follows:
**Unrestricted funds**
General fund
**TOTAL FUNDS**
**Comparatives for movement in funds**
**Unrestricted funds**
General fund
**TOTAL FUNDS**|At 1.4.23
£
73,822
73,822
Incoming
resources
£
145,577
145,577
At 1.4.22
£
84,089
84,089|2024
2023
£
£
2,500
2,500
2024
2023
£
£
1,885
5,819
1,814
1,580
3,699
7,399
2024
2023
£
£
2,674
2,592
4,877
5,568
7,551
8,160
Net
movement
At
in funds
31.3.24
£
£
(1,696)
72,126
(1,696)
72,126
Resources
Movement
expended
in funds
£
£
(147,273)
(1,696)
(147,273)
(1,696)
Net
movement
At
in funds
31.3.23
£
£
(10,267)
73,822
(10,267)
73,822| |---|---|---| 8 **INSTITUTE OF EMPLOYMENT RIGHTS** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024** ## **10. Movement in funds - continued** Comparative net movement in funds, included in the above are as follows: |**Unrestricted funds**
General fund
**TOTAL FUNDS**|Incoming
resources
£
142,788
142,788|Resources
Movement
expended
in funds
£
£
(153,055)
(10,267)
(153,055)
(10,267)| |---|---|---| A current year 12 months and prior year 12 months combined position is as follows: |||Net|| |---|---|---|---| |||movement|At| ||At 1.4.22|in funds|31.3.24| ||£|£|£| |**Unrestricted funds**|||| |General fund|84,089|(11,963)|72,126| |**TOTAL FUNDS**|84,089|(11,963)|72,126| A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: |**Unrestricted funds**
General fund
**TOTAL FUNDS**|Incoming
resources
£
288,365
288,365|Resources
Movement
expended
in funds
£
£
(300,328)
(11,963)
(300,328)
(11,963)| |---|---|---| ## **11. Related party disclosures** There were no related party transactions for the year ended 31 March 2024. 9 **INSTITUTE OF EMPLOYMENT RIGHTS** ## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024** |**Income and endowments**
**Donations and legacies**
Donations
Subscriptions
**Other trading activities**
Sales of publications
Seminar receipts and sponsorship
Royalties
**Charitable activities**
Project development
**Total incoming resources**
**Expenditure**
**Raising donations and legacies**
Wages
Printing costs
Conference and seminars
Office costs
**Charitable activities**
Wages
Office costs
Project costs
**Support costs**
**Governance costs**
Wages
Accountancy and legal fees
Total resources expended
**Net expenditure**|2024
£
99,483
23,625
123,108
6,380
12,019
248
18,647
3,822
145,577
59,845
9,523
3,970
18,705
92,043
29,923
5,822
6,328
42,073
9,974
3,183
13,157
147,273
(1,696)|2023
£
91,022
16,085
107,107
5,274
4,440
273
9,987
25,694
142,788
61,345
12,953
1,569
21,146
97,013
30,673
6,559
5,945
43,177
10,224
2,641
12,865
153,055
(10,267)| |---|---|---| This page does not form part of the statutory financial statements 10 **REGISTERED COMPANY NUMBER: 02368796 (England and Wales) REGISTERED CHARITY NUMBER: 1059629** ## **REPORT OF THE TRUSTEES AND** **UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024** ## **FOR** ## **INSTITUTE OF EMPLOYMENT RIGHTS** Sturgess Hutchinson Chartered Certified Accountants 21 New Walk Leicester LE1 6TE **INSTITUTE OF EMPLOYMENT RIGHTS** ## **CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024** ||**Page**| |---|---| |**Report of the Trustees**|1 to 2| |**Independent Examiner's Report**|3| |**Statement of Financial Activities**|4| |**Balance Sheet**|5| |**Notes to the Financial Statements**|6 to 9| |**Detailed Statement of Financial Activities**|10| **INSTITUTE OF EMPLOYMENT RIGHTS** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024** The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). ## **Objectives and activities** ## **Objectives and aims** The principal activity of the company is to advance the education of the public in issues connected with labour law, unemployment, work and any related matter; and to research commission, encourage and sponsor research in any of the above subjects and to publish the useful results of such research. ## **Introduction** At the time of writing, a General Election has been called for July. It is as crucial a time as any for the IER to shine a light on the threats to workers' rights, and the potential solutions, to help inform the debate, no matter who gets elected in July. ## **Public benefit** We have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing our aims and objectives and in planning our future activities. ## **Conclusion** We are confident we will continue to fulfil our role to inform the debate on labour rights. Our committed staff and experts will, as ever, rise to the challenge of whatever faces the labour movement after a General Election. ## **Structure, governance and management Governing document** The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. ## **Charity constitution** The Institute is a charitable company limited by guarantee, incorporated on 30 June 1989 and registered as a charity on 29 July 1997. ## **Recruitment and appointment of new trustees** The number of directors (who act as trustees) shall not be less than three nor exceed five. The trustees will be the president, chairman and treasurer of the Institute of Employment Rights (the Institute), positions confirmed at each annual general meeting of the Institute. ## **Risk management** The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. ## **Reference and administrative details Registered Company number** 02368796 (England and Wales) ## **Registered Charity number** 1059629 ## **Registered office** 4th Floor Jack Jones House 1 Islington Liverpool L3 8EG ## **Trustees** Professor K Ewing G D Shears J Hendy KC ## **Company Secretary** G D Shears 1 **INSTITUTE OF EMPLOYMENT RIGHTS** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2024** ## **Reference and administrative details** **Independent Examiner** Sturgess Hutchinson Chartered Certified Accountants 21 New Walk Leicester LE1 6TE ## **Bankers** Unity Trust Bank plc, Nine Brindley Place, 4 Oozells Square, Birmingham B1 2HB Approved by order of the board of trustees on 5 December 2024 and signed on its behalf by: G D Shears - Secretary 2 ## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF INSTITUTE OF EMPLOYMENT RIGHTS** ## **Independent examiner's report to the trustees of Institute of Employment Rights ('the Company')** I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2024. ## **Responsibilities and basis of report** As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act'). Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act. ## **Independent examiner's statement** I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe: 1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)). I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. David Goodwin Sturgess Hutchinson Chartered Certified Accountants 21 New Walk Leicester LE1 6TE 5 December 2024 3 ## **INSTITUTE OF EMPLOYMENT RIGHTS** ## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024** |2024
Unrestricted
fund
Notes
£
**Income and endowments from**
Donations and legacies
123,108
**Charitable activities**
Education
3,822
Other trading activities
2
18,647
**Total**
145,577
**Expenditure on**
Raising funds
92,043
**Charitable activities**
Education
55,230
**Total**
147,273
**NET INCOME/(EXPENDITURE)**
(1,696)
**Reconciliation of funds**
Total funds brought forward
73,822
**Total funds carried forward**
72,126|2023
Total
funds
£
107,107
25,694
9,987
142,788
97,013
56,042
153,055
(10,267)
84,089
73,822| |---|---| The notes form part of these financial statements 4 ## **INSTITUTE OF EMPLOYMENT RIGHTS** ## **BALANCE SHEET 31 MARCH 2024** |||2024|2023| |---|---|---|---| |||Unrestricted|Total| |||fund|funds| ||Notes|£|£| |**Current assets**|||| |Stocks|7|2,500|2,500| |Debtors|8|3,699|7,399| |Cash at bank and in hand||73,478|72,083| |||79,677|81,982| |**Creditors**|||| |Amounts falling due within one year|9|(7,551)|(8,160)| |**Net current assets**||72,126|73,822| |**Total assets less current liabilities**||72,126|73,822| |**NET ASSETS**||72,126|73,822| |**Funds**|10||| |Unrestricted funds||72,126|73,822| |**Total funds**||72,126|73,822| The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024. The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for - (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and - (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. The financial statements were approved by the Board of Trustees and authorised for issue on 5 December 2024 and were signed on its behalf by: G D Shears - Trustee J Hendy KC - Trustee The notes form part of these financial statements 5 **INSTITUTE OF EMPLOYMENT RIGHTS** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024** ## **1. Accounting policies** ## **Basis of preparing the financial statements** The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. ## **Income** All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. ## **Expenditure** Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. ## **Tangible fixed assets** Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. ## **Stocks** Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. ## **Taxation** The charity is exempt from corporation tax on its charitable activities. ## **Fund accounting** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. ## **2. Other trading activities** |Sales of publications
Seminar receipts and sponsorship
Royalties|2024
£
6,380
12,019
248
18,647|2023
£
5,274
4,440
273
9,987| |---|---|---| ## **3. Trustees' remuneration and benefits** There were no trustees' remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023. ## **Trustees' expenses** There were no trustees' expenses paid for the year ended 31 March 2024 nor for the year ended 31 March 2023. 6 **INSTITUTE OF EMPLOYMENT RIGHTS** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024** ## **4. Staff costs** The average monthly number of employees during the year was as follows: |Administration
No employees received emoluments in excess of £60,000.
**5.**
**Comparatives for the statement of financial activities**
**Income and endowments from**
Donations and legacies
**Charitable activities**
Education
Other trading activities
**Total**
**Expenditure on**
Raising funds
**Charitable activities**
Education
**Total**
**NET INCOME/(EXPENDITURE)**
**Reconciliation of funds**
Total funds brought forward
**Total funds carried forward**
**6.**
**Tangible fixed assets**
**Cost**
At 1 April 2023 and 31 March 2024
**Depreciation**
At 1 April 2023 and 31 March 2024
**Net book value**
At 31 March 2024
At 31 March 2023|2024
2023
3
3
Unrestricted
fund
£
107,107
25,694
9,987
142,788
97,013
56,042
153,055
(10,267)
84,089
73,822
Computer
equipment
£
2,667
2,667
-
-| |---|---| 7 **INSTITUTE OF EMPLOYMENT RIGHTS** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024** ## **7. Stocks** |Finished goods
**8.**
**Debtors: amounts falling due within one year**
Trade debtors
Other debtors
**9.**
**Creditors: amounts falling due within one year**
Trade creditors
Other creditors
**10.**
**Movement in funds**
**Unrestricted funds**
General fund
**TOTAL FUNDS**
Net movement in funds, included in the above are as follows:
**Unrestricted funds**
General fund
**TOTAL FUNDS**
**Comparatives for movement in funds**
**Unrestricted funds**
General fund
**TOTAL FUNDS**|At 1.4.23
£
73,822
73,822
Incoming
resources
£
145,577
145,577
At 1.4.22
£
84,089
84,089|2024
2023
£
£
2,500
2,500
2024
2023
£
£
1,885
5,819
1,814
1,580
3,699
7,399
2024
2023
£
£
2,674
2,592
4,877
5,568
7,551
8,160
Net
movement
At
in funds
31.3.24
£
£
(1,696)
72,126
(1,696)
72,126
Resources
Movement
expended
in funds
£
£
(147,273)
(1,696)
(147,273)
(1,696)
Net
movement
At
in funds
31.3.23
£
£
(10,267)
73,822
(10,267)
73,822| |---|---|---| 8 **INSTITUTE OF EMPLOYMENT RIGHTS** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2024** ## **10. Movement in funds - continued** Comparative net movement in funds, included in the above are as follows: |**Unrestricted funds**
General fund
**TOTAL FUNDS**|Incoming
resources
£
142,788
142,788|Resources
Movement
expended
in funds
£
£
(153,055)
(10,267)
(153,055)
(10,267)| |---|---|---| A current year 12 months and prior year 12 months combined position is as follows: |||Net|| |---|---|---|---| |||movement|At| ||At 1.4.22|in funds|31.3.24| ||£|£|£| |**Unrestricted funds**|||| |General fund|84,089|(11,963)|72,126| |**TOTAL FUNDS**|84,089|(11,963)|72,126| A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: |**Unrestricted funds**
General fund
**TOTAL FUNDS**|Incoming
resources
£
288,365
288,365|Resources
Movement
expended
in funds
£
£
(300,328)
(11,963)
(300,328)
(11,963)| |---|---|---| ## **11. Related party disclosures** There were no related party transactions for the year ended 31 March 2024. 9 **INSTITUTE OF EMPLOYMENT RIGHTS** ## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024** |**Income and endowments**
**Donations and legacies**
Donations
Subscriptions
**Other trading activities**
Sales of publications
Seminar receipts and sponsorship
Royalties
**Charitable activities**
Project development
**Total incoming resources**
**Expenditure**
**Raising donations and legacies**
Wages
Printing costs
Conference and seminars
Office costs
**Charitable activities**
Wages
Office costs
Project costs
**Support costs**
**Governance costs**
Wages
Accountancy and legal fees
Total resources expended
**Net expenditure**|2024
£
99,483
23,625
123,108
6,380
12,019
248
18,647
3,822
145,577
59,845
9,523
3,970
18,705
92,043
29,923
5,822
6,328
42,073
9,974
3,183
13,157
147,273
(1,696)|2023
£
91,022
16,085
107,107
5,274
4,440
273
9,987
25,694
142,788
61,345
12,953
1,569
21,146
97,013
30,673
6,559
5,945
43,177
10,224
2,641
12,865
153,055
(10,267)| |---|---|---| This page does not form part of the statutory financial statements 10