Company registration number: 01753440
Charity registratlon number: 1077688
Islington People's Rights
IA company limited by guarantee)
Annual Report and Flnancial Ststement5
forthe Year Ended 31 March 2024
Field Sulllvan Limited
9 Hare & Billet Rozd
Blackheath
SE3 ORB

Islington People's Rlghts
Contents
Reference and Administrative Detai15
Trustee5' Report
2to8
Statement of Trustees, Responsibilitie5
Independent Examiner'5 Report
Iotoll
Statement of Financial Activities
12
Balan￿ Sheet
13to14
Ststement of Cash Flow5
15
Notes to the Financial statements
16to29

Islington People's Rights
Reference and Admlnlstrative Details
Trustees
Omotoyosl Aklnfemiwa
Davld Amos
Bahar Choudhary
Tiong Chua
Henrietta Cooke
Joanna Given5
David Moore
Saiqa Pandor
Arthur Ryser
Ell￿beth Ward
secretary
Gerard Omasta-milsom
Charlty Re8iStration Number
1077688
Company Registratlon Number
01753440
Reglstered OffKe
6-9 Manor Garden5
London
N7 6LA
Independent Examlner
Field Sulllvan Limited
9 Hare & Blllet Road
Blackheath
SE3 ORB
Bankets
The Cooperative Bank
PO Box 101
l Balloon Street
Manchester
M60 4EP
CAF Bank Ltd
25 Kings Hill Avenue
Kings Hill
West Malling
Kent
ME19 4JQ
Page I

Islington People's Rights
Trustees. Report
The trustees, who are dirertors for the purposes of company law, present the annual report together with the
financial statements of the charitable company for the year ended 31 March 2024.
Trustee5 and officers
The trustees and offlters servlng during the year and since the year end were as follows..
Trustees..
Omotoyosi Aklnfemlwa
Davld Amos
Baharchoudhary
Tiong Chua
Henrietta Cooke
Joanna Givens
David Moore
Mohammed Pandor (resigned 14 November 20231
Salqa Pandor
Arthur Ryser
Elizabeth Ward
Secretary..
Gerard Omasta-milsom
Page 2

Islington People's Rights
Trustees, Report
Objertlves and Actlvltles
The summary of our purpose as set out in our charitable objectives are..
IA) TO PROMOTE THE RELIEF OF PERSONS RESIDENT. WORKING OR STUDYING IN OR AROUND THE LONDOhl
BOROUGH OF ISLINGTON BY REASON OF POVERTY.
IBI TO ADVANCE THE EDUCATION OF PERSONS RESIDENT, WORKING OR STUDYING IN OR AROUND THE LONDON
BOROUGH OFISLINGTON IN THE FIELD OF WELFARE RIGHTS AND DEBT
These are met through a Series of planned programme5 and projects described elsewhere.
151ington People's Righ￿ charitable objective is the relief of poverty. We address this objective mainly through
attivitie5 delivering advice on welfare rights and debt in the London Borough of1s1ington and neighbouring area5.
Our servlces are provided free of charge. and our beneficiaries are prlmarily vulnerable members of Society. We
seNe a diverse range of people. over 71YA have a disability and almost half from Black and Minority Ethnic
backgrounds. Nearly all our beneficiaries are in recelpt of welfare benefit5 and the rest are on low incomes.
We are commrtted to working in partnership where we can make the most effective use of scarce resources and to
share expertise. We engage In Social policy work and maintsSn good links with Statutory bodies and the local
voluntary sector, key at thls time.
We are proud to be part of Islington Advice Alllance along with Islington Law Centre and Citizens Advice Islington,
working together to ensure comprehensive and joined-up provision of our services in the borough and to
campaign based on our collective experience of our clien& needs.
Our work falls into several categories.. delivering specialist outreach advice sessions to particularly vulnerable
groups: providing dlredly accessible advice,. and providing specialist tribunal representatlon in welfare benefits.
During the course of the year we maintained our programme of outreach advice sessions. focussed on particularly
vulnerable groups in society. These sessions continued to ensure access to specialist welfare benefits and debt
advice, enabling clients to maximise their incomes and tackle personal debt issues, often now delivered through
hybrid means.
We focu5sed on clients with mental health issues. delivering 4 weekly advice session5 at Community Mental Health
venues. These sessions were largely funded through our core grant from151ington Council.
IPR also received funding from the Camden and Islington NHS Foundation Trust to deliver services to clients to 2
other servi￿5 for those with mental health issues,. the Core Mental Health Team. and the Discharge Facilitation
Team. a5515ting those being discharged from the local mental health ward5.
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Islington People's Rights
Trustees. Report
The IPR Assist project, funded by City Bridge Trust, supported vulnerable residents through referrals from the local
organisation. Help on Your Doorstep IHOYDI and certain Black Asian Minority Ethnic and Refugee IBAMER)
organisations based in Islington. notably Islington Somali Community. These appointments are important in
eiisurin¥ Ilidl Ldll help vulnerable beneflclarle5 and those who mlght strugglp to flnd 35Sistsnte froiri uiher
sources. It aims to improve the health and wellbeinR of IslinKton residents, especially the most vulnerable and
isolated. We work with these residents to find solutions to the issues which make their lives difficult. notably
welfare benefits and debt related. and enable them to improve their life chances.
Islington People's Right5 15 the leading agency within Islington providing a specialist tribunal representation service
in welfare benefrts. This sUPPOrt is vital to ensure claimants who a￿ wrongly refused benefits can exercise their
right to take their case to an independent tribunal. Expert representation 15 provided free of charge and is
primarily related to Disability Living Allowarbce IDLAI. now Personal Irbdependence Payment IPIPI and Employment
Support Allowance IESAI. now linked to Universal Credit {UCI. Our outcomes at these tribuna15 show a very high
succe55 rate at over 90%.
Islington People's Rights continued to provide 5peciali5t advice from our ba5e5 at the Manor Gardens CEntre. in
Holloway in the north of the borough of Islington, and at the St Luke's Community Centre, ECI, in the 50LSth. This
wa5 dellvered through face-to-face appointments and casework, or on occasions through virtual means.
We a150 run a telephone advice line, accesslble 3 days per week, to anyone wlth a welfare beneflts or debt Issue.
A5 well as providing advice directly, this Service enables us to signpost callers to other agerbcies and organisations.
including our partners in the Islington Advice Alliance. These setvices were funded through the Islington Council
Grant, confirmed until March 2024, and now confirmed for a further 4 years.
The IPR Justice project started in April 2021 initially funded for 3 years by Trust for London. provides additional
capacity to represent clients at welfare benefits tribunals, with a focus on those wsth disabilities, notably mental
health related. The project aims to further build our capaclty to undertake legal action to maximise incomes, with
continuation funding now until March 2026. It wlll also gather evidence of the experiences of people accessing the
welfare system. to influence government policy.
We a150 received funding from several charitable trusts. to enable us to deliver a Disability Focus project. providing
additional sUPPOrt to residents with disabilities.
We have been able to increase our capacity to provide debt and money advice, as a result of further funding from
the Thames Water Trust Fund, focussing on water debts.
Welfare grants from Cloudesley ensure that many ancillary costs associated with delivering our services are
covered, such as interpreting. and obtaining legal and medical documents. It also covers the cost of Debt Relief
Orders (DR051 and bankruptcy proceedings to assist those with significant debt5. These areas of work ensure that
our services are directly accessible to clients, through self-referral or other mechanisms, without the need for
initial contact with statutory agencie5.
We continually undertake addltlonal work to promote our advice services and to increase residents, awareness of
the free 5UPPQrt which 15 available.
Page 4

Islington People's Rights
Trustees. Report
Publlc Benefit
Islington People's Rights IIPRI. as a charity with charitable objectives undertakes all its activities with continual
rcgard to the Charity Comrnissictn's public benefit guidance.
IPR'S trustees individually and when meeting collectively in a dècision making contect, always make decisions that
demonstrate..
they are aware of the guidance
they have taken it into account when making a decision to which the guidance is relevant
if they have decided to depart from the guidance, they have good reasons for doing so
In the period under review there have been no decision5 where the Board has departed from the guidance.
Volunteers
IPR welcomes volunteers and involve5 them in supporting the advice work of the organisation. It relies on
volunteer input to ensure the AGM and other events organised by the organisation can take place.
Achle¥ernent5 and Perforniance
202312024 has been a period of continuing consolidation for 151ington People's Rights. We have a level of secure
funding from Islington Council which is tonfirmed now to March 2028 and have continued to expand our funding
base through other sources. We have a contract from the Camden and Islington NHS Foundation Trust that runs
until March 2026, with likely further 2 year extension. The trustees have been working closely with the Chief
Executive and staff to develop a rolling business plan to better focus on our objectives and ensure we have
appropriate and adequate resources to achieve them.
In terms of achievements, we provide a high-quality targeted specialist advice servlce in welfare benefits and debt,
to many of the most vulnerable resldents of the borough. It is dellvered across a range of venues, with good
outcomes and a high level of client satisfattion. We circulate a client feedback questionnaire to all our clients when
we complete their case. Analysi5 showed that Islington People's Right5 continues to have a general satisfaction
rate of over 95%. with 97% 0* respondents feeling that our staff were well informed and helpful.
Our aims for the forthcoming year are to maintain and improve the quality and quantity of our services. The
demand for our Services continues to remain as high as ever. as many of our beneficiaries fa￿ difficult economic
circumstances. exacerbated by the impact of changes to the benefit5 5VStem. Universal Credit ha5 been fully rolled
out for new claimants in Islington for some years. However. those on disability benefit5, or other existing benefits,
have been tran5Ferred to UC. adding to the challenges for those in receipt of welfare benefits. We look fO￿ard to
workirbg with our clients in the year ahead to help them meet those challenges.
Page 5

Islington People's Rights
Trustees. Report
Flnanclal Revlew
In 2023124 IPR income was £575,997 12022123 £676.1991. and costs were £662,187 12022123 £624,180)
generating a deficit for the year of £86,19012022123 surplus £52,019).
The deficit was generated due to some income being received in 2022123 for projects delivered in 2023124 and a
reduction in income.
Reserves Policv
Islington People's Rights reserves policy was last changed on 6th December 2016 arbd is to maintain the Reserves
Target at a limit to cover 3 months budget expenditure.
At 3tst March 2024. free reserve5 were £171,659 which represented approximately 3.1 months of expenditure. In
addition. Islington People's Rights has designated funds of £10.176. This compares to the 31st March 2023. when
free reserves were £182,176 which represented approximately 3.5 months of expenditure.
Due to the deficit for 2023124, our re5erve5 Sltuation has deteriorated. The table below shows the level of reserves
at the 31st March 2024:
Unrestricted Funds..
Deslgnated - IT Upgrade
General
10.176
171,659
Total ReseNes
181,835
Going Concern
Despite the deficit in 2023124, our reserves remain within our reserves poliry at just over 3 months of expenditure.
This is in part due to the build-up of reserves in 2020121 to 2022123 where we generated a revenue Surplus each
year. Looking forward we have committed income for the next 2-3 year5, including core funding from 151ington
Council to 2028 and a number of other grants that span more than one year. We are however anticipating a
further deficit in 2024125 and have started a re5trurturing process to significantly reduce operating costs including
reducing office Space arbd reducing senior management Costs. This will enable us to utilise our resources more
efFiciently while still delivering our Service to meet client need5 and in accordance with our grant terms. At the
same time, we continue to submit applications to funders relevant to IPR'S charitable objectives. While the funding
environment 15 challenging, IPR remains a going concern and has sufficient resources to build back to earlier levels
of attivity.
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Islington People's Rights
Trustees. Report
'Fundlng
IPR'S maln sources of funding are those received for particular projects or streams of work. There is an element of
non projert income but that is relatively siiiall.
In 2023124 the main funders for IPR were..
151ington Core Grant
230,000
City Bridge Trust
57.570
Acce55 for Work IDWPI
Thames Water Trust Fund
43.296
29,776
Cloude51ey Charlty
Trust for London
21,104
50.000
Camden and Islington NHS Foundatlon Trust:
11 Mental Health Project
21 Discharge Facllltatlon Service
89.251
40,000
Rlsks
IPR maintalns a rlsk register which is reviewed at regular intervals by the Trustees. Yhe main risks are:
• Not achieving identified funding targets as set out in annual budgets
Significarht reduction in or cessation of funding from London Borough of151ington
Reserves falling below level set by Trustees
Sudden Ios5 of CEO. e.g. due to accident or illnes5
Loss of other key staff
Insufficient caseworker staff to resource new funding
Failure to recruit suitably experienced staff
Difficulty in recruiting and maintaining active board members who are reflective of the population served
Page 7

Islington People's Rights
Trustees. Report
Structure, Governanre and Management
Isllngton People'5 Right5 15 both a registered charity no. 1077688, and Company registered in England no.
01753440. The type of governing document IS the Memorandum of Articles.
Currently Trustees are appointed for a term of l year at the November AGM. Current Trustees are eligible to stand
for re-election and there is no time limit irb place for length of tenure. Trustees are recruited upon invitation and
also expression of interest.
Currently there are 4 Trustees officers- Chair, 2 Vice-chairs and a Treasurer.
IPR is reviewing its constitution with a view in the future to converting to a foundation based Charitsble
Incorporated Organi5ation.
IPR new Trustees recelve brlefing by the Chair and the CEO. IPR introduced in 2022 a more formalised method of
induction including the production of a Trustees reference manual with considerable material about IPR and the
role of a Trustee.
Page 8

Isllngton People's Rights
Statement of Trustees, Responsibilities
The trustees Iwho are also the directors of 1s1ington People's Rights for the purposes of company lawl are
responsible for preparing the trustees, report and the financial statements in accordance with applicable law and
United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). including FRS
102 "The Financial Reporting Standard applicable in the UK and Republic ctf Ireland". The report and accounts have
been prepared in accordance with the provisions in the Companies Act 2CN)6 relating to small companies.
Company law requires the trustees to prepare financial statements for each financial year. Under company law the
trustees must not approve the financial statements unle55 they are satlsfied that they give a true and fair view of
the state of affairs of the charitable company and of the incoming resources and application of resources. including
rts income and expenditure, of the charitable company for that period. In preparing these financial statements, the
trustees are required to:
selert suitable accounting policies and apply them con515tently*
ob5erye the methods and principles in the Charities SORP,.
make judgements and estimate5 that are reasonable and prudent-
stste whether applicable accounting standards. comprising FR5 102 have been followed, subject to any
material departure5 disclosed and explained in the financial statements- and
prepare the financial statements on the going concern ba515 unless It is inappropriate to presume that the
charitable Eompany will continue in busine55.
The trustees are responsible for keeping proper accourbting records that can disclose wtth reasonable accuracy at
any time the financial position of the charitable company and enable them to ensure that the financial statements
comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable
company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial information included
on the charitable company's website. Legislation governing the preparation and dissemination of financlal
statements may differ from legislatlon in other jurisdictions.
Small companies provision ststement
This report has been prepared in accordance with the small companies regime under the Companies Act 2006.
Approved by the trustees of the charity on 10 October 2024 and Signed on its behalf by-
Henrietta Cooke
Trustee
Page 9

Islington People's Rlghts
Independent Examiner's Report to the trustees of Islington People's Rights ('the Company,)
I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 March 2024
which are set out on pages 12 to 29.
This report is made solely to the charity's trustees, as a body, in accordante with section 145 of the Charities Att
2011. My work has been undertaken so that I might State to the charity's trustees those matters l am required to
state to them in thls report and for no other purpose. To the fullest extent permltted by law, I do not accept or
assume responsibility to anyone other than the charity and the charity's trustees as a body, for my work. for this
report, or for the opinions I have formed.
Responsibilities and basis of report
As the charit￿5 trurtees of Islingtorb People's Rights you are responsible for the preparation of the accounts in
accordance with the requirements of the Companies Act 2(M)61'the 2006 Act'l.
Having sat15fied myself that the accounts of Islington People'5 Rights 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 20111'the 2011 Act'l. In carrying out my
examination I have followed the Directions given by the Charity Commission urbder section 14515llbl of the 2011
Act.
An independent examlnatlon does not involve gathering all the evidence that would be required in an audit and
consequently does not cover all the matters that an auditor considers in giving their opinion on the financial
statements. The planning and conduct of an audlt goes beyond the limited assurance that arb independent
examination tan provide. Consequently l express no opinlon as to whether the financial statements present a 'true
and fairf view and my report is limited to those specific matters set out in the independent examinerfs statement.
Independent examinerf5 Statement
Since Islington People's Rights's gross income exceeded £250,000 your examiner must be a member of a body
listed in section 145 of the 2011 Act. I confirm that l am quallfled to undertake the examination because l am a
member of ICAEW, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attentlon in connection wlth the
examination giving me cause to believe-
l. accounting records were not kept in respect of Islington People's Rights as required by section 386 of the
2(X)6 Act; or
2. the account5 do not accord with those records; or
3. the accounts do not comply with the accountlng 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
IFRS 1021.
Page 10

Islington People's Rights
Independent Examinerfs Report to the trustees of Islington People's Rights ('the Company,)
I have no concerns and have come across no other matter5 in connertion 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.
rim Sullivan FCA
Field Sullivan Limited
9 Hare & Billet Road
Blackheath
SE3 ORB
Date-.
Page 11

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Isllngton People's Rlghts
(Registratlon number: 01753440}
Balance Sheet as at 31 March 2024
2024
2023
Note
Flxed assets
Tanglble assets
li
14,435
9,806
Current assets
Debtors
12
61,659
158,386
27,455
291,813
Cash at bank arbd in hand
13
220,045
319,268
Creditors: Amounts falling due within one year
14
152,6451
161,0491
Net current assets
167,400
258.219
Net assets
181,835
268,025
Funds of the charity:
Restrlcted
39,126
Unrestricted income funds
Designated Funds
General Funds
10,176
171,659
46.723
182,176
Total unrestricted funds
181.835
228,899
Total funds
16
181,835
268,025
For the financial year ending 31 March 2024 the charity was entitled to exemption from audlt under section 477 of
the Companies Att 2CK16 relating to small companie5.
Director5, responsibilities:
The members have not requlred the charity to obtain an audit of its accounts for the year in question in
accordance with sectlon 476,. and
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to
accounting record5 and the preparation of accounts.
These financial ststements have been prepared in accordance with the special provisions relating to companies
subject to the small companies regime within Part 15 of the Companies Act 2CNJ6.
The notes on pages 16 to 29 form an integral part of these financial Statements.
Page 13

Islington People's Rights
(Registration number: 01753440)
Balance Sheet as at 31 March 2024
The financlal statements on pages 12 to 29 were approved by the trustees, and authorised for issue on 10 October
2024 and signed on their behalf by:
nrietta Cooke
Trustèe
The notes on pages 16 to 29 form an integral part of these financial statements.
Page 14

Islington People's Rights
Ststement of Cash Flows for the Year Ended 31 March 2024
2024
2023
Note
Cash Ilows from operating activities
Net cash lexpenditurel/income
186.1901
52.019
Adjurtments to cash flows from non-cash items
Depreciation
Investment income
li
4.694
11.7451
4,919
15931
56.345
183,2411
Working capital adjustments
Ilncreaselldecrea5e in debtors
Increase in creditors
12
134,2041
3,151
111,5551
22,528
7,429
122,7401
14
Decrease in deferred income
Net cash flows from operatirbg activities
1125,8491
63,562
Cash Ilows from investing actlvltles
Interest receivable and simllar income
Purchase of tangible fixed assets
1,745
19,3231
593
14,6021
li
Net cash flows from investing activities
17,5781
14,0091
Net Idecreèselfincrease in cash and cash equivalents
1133,4271
59,553
Cash and cash equivalents at l April
291,813
232,260
Cash and cash equivalents at 31 March
158,386
291,813
All of the cash flows are derived from continuing operations during the above two periods.
The notes on pages 16 to 29 form an integral part of these financial statements.
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Islington People's Rights
Notes to the Financial Statements for the Year Ended 31 March 2024
I Charity status
The charity is limited by guarantee, Incorporated in , and consequently does not have share capital. Each of the
trustees is liable to contrlbute an amount not exceedlng £1 towards the assets of the charity in the event of
liquidation.
The address of its registered office is-
6-9 Manor Gardens
London
N7 6LA
These financial statements were authorised for i55ue by the trustees on 10 Ortober 2024.
2 Accountlng pollcles
Summary of slgnifficant accounting policies and key accountlng estlmates
The principal accountiri8 policies applied in the preparation of these financial ststements are set out below. These
policies have been consistently applied to all the years presented, unless otherwise stated.
Statement of compliance
The financial statements have been prepared in accordance with Accounting and Reporting by Charities:
Statement of Recommended Practice applicable to charlties preparlng their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffective l January 20191
(Charities SORP IFRS 1021 Second edltlon October 20191, the Financial Reporting Standard applicable in the UK
and Republic of Ireland IFRS 1021. They also comply with the Companies Art 2006 and Charities Act 2011.
Basls of preparation
Islington People's Rights meets the definltlon of a public benefit entity under FRS 102. Assets and liabilities are
initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy
notes.
Golng concern
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going
concern rbor any significant 3reas of uncertainty that affect the carrying value of assets held by the charity.
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Islington People's Rights
Notes to the Financial Statements for the Year Ended 31 March 2024
Judgements and key sources of estlmation uncertalnty
In the application of the charitys accounting policies. the directos are required to make judgements. estimates and
assumption5 about the carrying amount of assets and liabilities that are not readily apparent from other sources.
The estimates and associated assumptions are based on historical experience and other factors that are
considered to be relevant. Artual result5 may differ from these estimates.
The estimates ènd underlying assumption5 are reviewed on an ongoing basis. Revisions to accounting estimates
are recognised in the periods in which the estimate 15 revised where revi5ion5 affects only that period. or in the
period of the revision and future periods where the revision5 affects both current and future period5.
Income and endowments
All income 15 recogni5ed once the charity has entitlement to the income, it is probable that the incorne will be
received and the amount of the irbcome receivable can bE measured reliablv.
Donotion5 ondlegories
Donation5 are recogn15ed when the charlty ha5 been notified in wrltlng of both the amount and settlement date. In
the event that a donation is subject to conditions that require a level of performance by the charity before the
charity is entitled to the funds, the income is deferred and not recDgni5ed until either those conditions are fully
met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these
conditions will be fulfllled in the reporting period.
Gmnts recelvoble
Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants
have been met. Where performance conditions are attached to the grant and are yet to be met, the income Is
recognlsed as a liability and Included on the balance sheet as deferred income to be released.
Defvrred income
Deferred income represents amounts received for future periods and is released to incoming resources in the
period for which, it has been received. Such income is only deferred wherb-
- The donor specifies that the grant or donation must only be used in future accounting periods,- or
The donor has imposed conditions which must be met before the charity has unconditional entitlement.
Investment income
Dividend5 are recognised once the dividend has been declared and notification has been received of the dividend
due.
Page 17

Islington People's Rlghts
Notes to the Financial Statements for the Year Ended 31 March 2024
Expendlture
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable
settlement is required and the amount can be measured reliably. All costs are allocated to the applicable
expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to
particular headings they have been allocated on a basis consistent with the use of resources, with central staff
costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the a55eVs use.
Other support costs are allocated based on the spread of staff costs.
Rai5inqfund5
These are costs incurred in attracting voluntary income, the management of investments and those incurred in
trading activltles that raise funds.
Charitable octiViTtles
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activitie5 and services for
its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect
nature necessary to support them.
GrnntprowsiToll5
Provlslons for grants are made when the intention to make a grant has been communicated to the recipient but
there is uncertainty about either the timing of the grant or the èmount of grant payable.
Support wsts
Support costs include central functions and have been allocated to activity cost categories on a basis consistent
with the use of resources, for example, allocating property Costs by floor areas, or per capita. staff costs by the
time spent and other costs by their usage.
Taxatlon
The charity is considered to pass the tests set out in Paragraph I Schedule 6 of the Finance Act 2010 and therefore
it meets the definition of a charitable company for UK corporation tax purposes. Attordinglyi the charity is
potentially exempt from taxation in respect of income or capltal galns received within categories covered by
Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to
the extent that such income or gains are applied exclusively to charitable purposes.
Tangible fixed assets
Individual fixed assets costing £750.00 or more are initially recorded at cost, less any subsequent accumulated
depreciation and subsequent accumulated impairment losse5.
Depreclation and amortisation
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual
value, over their expected useful economic life as follows..
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Islington People's Rights
Notes to the Financial Ststements forthe Year Ended 31 March 2024
Asset cla55
Plant and machinery
Motor vehlcles
Depreclatlon method and rate
25% straight line basis
25% straight line basis
Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course
of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost
using the effective interest method, less provision for impalmlent. A provision for the impalrment of trade debtors
is established when there is objective evidence that the charity will not be able to collect all amounts due
accordlng to the original terms of the ￿Ceivable$.
Cash and cash equivalents
Cash and cash equivalents comprlse cash on hand and call deposits, and other short-term hlghly liquid investments
that are readily convertlble to a known amount of cash and arc subject to an In51gnificant risk of change in value.
Fund strurture
Unrestricted income funds are general funds that are available for use at the trustees discretion in furtheran￿ of
the objectives of the charitv.
Designated funds are unrestricted funds set aside for Specific purposes at the discretion of the trustees.
Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is
rertricted to that area or purpose.
Page 19

Islington People's Rights
Notes to the Financial Statements for the Year Ended 31 March 2024
a Income from donations and legades
Unrestrlcted
Total
2024
Total
2023
General
Restrlrted
Donations and legacie5-
Three Oaks Trust
5.(KJO
2,201
5.000
2.201
Donations from individuals
281
Grants. including capital grants-
LB151ington (Free legal advice
projertl
Out of debt advice
Cloudesley development fund project
rust for London
Cloudeslev
151ington crisis grant
Kidsupport
Islington Direct
London Catalyst / Hospital Saturday
Fund
230.000
230,0
1.0
230,000
23.487
30,CKKI
1,000
50,000
21,104
4,￿0
50,OCWJ
21,104
4,000
11,837
5,000
3,000
99,499
7,639
2,000
10,000
4.001
58,293
Advice UK
Awards for All
Other
I,Crt)O
3,230
1,000
57,570
City Bridge
54,340
241,431
130.444
371,875
525,037
Page 20

Islington People's Rights
Notes to the Financial Statements for the Year Ended 31 March 2024
4 Income from charitable artlvltles
Unrestricted
Total
2024
Total
2023
General
Restrlrted
Access to work
43,296
43,296
42,109
Camden and Islington NHS
Foundatlon Trust- Mental Health
Project
Camden and Islington NHS
Foundation Trust- Discharge
Facilltation Service
Other
Thames Water Trust Fund
89,251
89,251
43,506
40,(KIO
40,000
30.WO
948
33,392
29,776
29,776
69,776
132,547
202,323
149,955
5 Income from other trading artivltles
Unrestrkted
funds
General
Total
funds
T¢>tal
2023
Other
54
54
614
54
54
614
6 Invertment income
Unrestricted
funds
General
Total
2024
Totsl
2023
Interest receivable and similar income;
Interest receivable on bank deposits
1,745
1,745
593
Page 21

lslington People's Rights
Notes to the Flnanclal Statements for the Year Ended 31 March 2024
7 Expendfture on ralslng funds
al Costs of generating donation5 and legacie5
Total
2024
Totsl
2023
Fundraising
9,248
8.222
8 Expenditure on charitable artivitie5
Total
2024
Total
2023
Note
Staff costs
io
485,617
3.175
29,190
545
419,510
953
Health insurance
Agenry and temporary staff
Training and conferences
Staff welfare
23,636
3.440
263
722
Travelling
Printin& postage and stationery
Sundries
Isllngton Direct
Bank charges
Volunteer expenses
Grant funding of activities
Allocated support tosts
1,832
10,592
232
532
9.019
1,232
43.806
55
23,348
97,631
17.751
95,508
652,939
615,958
Page 22

Isllngton People's Rlghts
Notes to the Flnancial Statements for the Year Ended 31 March 2024
9 Analysis of governance and support Costs
Support costs
Totsl
2024
Total
2023
Rent
39.021
1.463
9.729
30,246
1,037
4,153
3,598
716
35,210
1.494
8.474
35.809
1,227
2.119
3,266
759
Ir)surancÈ
Telephone and fax
Computer expenditure
Memberships and subscriptions
AGM costs
Independent examination
Payroll
Legal. professional and consultancy
Bad debts written off
2,855
119
2.231
Depreclation
4.694
4,919
97,631
95,508
10 Staff costs
The aggregate payroll costs were as follows:
2024
2023
Staff costs during the year were".
Wages and salaries
Social security costs
Pension costs
425,554
33,496
26,567
368.884
28.861
21,765
485.617
419,510
Page 23

Islington People's Rights
Notes to the Financial Statements for the Year Ended 31 March 2024
The monthly aver3ge number of persons {including senior marsagement / leadership teaml employed by the
charity during the year expressed as full time equivalents was as follows:
2024
No
2023
No
Charitable artivities- Staff
Governance - Staff
The total employee benefit5 of the key management personnel of the charity were É86,47812023- £78,418).
11 Tangible r￿ed a55et5
Furniture and
equipment
Total
Cost
At l April 2023
Addltlon5
46,649
9,323
122,7401
46,649
9,323
122,7401
Disposa15
At 31 March 2024
33,232
33,232
Depreciation
At l April 2023
Charge for the year
Eliminated on dlsposals
36,843
4,694
122,7401
36,843
4,694
122,7401
At 31 March 2024
18,797
18,797
Net book value
At 31 March 2024
14,435
14,435
At 31 March 2023
9,806
9,806
Page 24

Islington People's Rlghts
Notes to the Financial Statements forthe Year Ended 31 March 2024
IZ Debtors
2024
Z023
Trade debtors
31,794
2.224
20,957
6,684
11,781
3,670
5,321
6,683
Prepayments
Accrued income
Other debtors
61,659
27,455
13 Cash and cash equivalents
Z024
2023
Cash at bank
158,386
291,813
14 Creditor5: amounts falllng due within one year
2024
2023
Other taxation and social securitv
other creditors
Accruals
12,997
7,581
14,317
17.750
10,554
6,561
14,629
29,305
Deferred income
52,645
61,049
15 Taxation
The charlty is a registered charity and Is therefore exempt from taxatlon.
Page 25

Islington People's Rights
Notes to the Flnanclal Ststements for the Year Ended 31 March 2024
16 Funds
Balance at
31 March
2024
Balance at I
Aprll 2023
Incoming
resources
Resources
expended
Transfers
Unrestrlcted
General
General Funds
182,176
313,006
1360,0701
36,547
171,659
De5ignoted
IT Upgrade
Manor Gardens Joint Prolect
Fundraising
IPR Carers Project Dridging
Development Fund
Social Pollcy Project
10,176
7,500
1,661
5,000
12,386
I0,c￿l0
10.176
17,5001
11.6611
15,0001
112.3861
Iio.ocM)I
46,723
136,5471
10,176
Totsl unrestrfrted
228,899
313,006
1360.0701
181,835
Restrlcted
A￿55 to Work
Cloudesley
London Catalyst l Hospltal
Saturday Fund
Kidsupport
The City Bridge Trust
Trust for London
Mental Health Project
Out of debt advice
43,296
21,104
143,2961
121,1041
7,639
3,000
17,6391
13,0001
154,3401
150,0001
189,2511
119,4871
14,CMJOI
Iio,(K)01
54,340
50.000
89,251
1,000
4,000
18,487
Islington crisis grant
Awards for All
10,000
39,126
262,991
1302,1171
Total fund5
268,025
575,997
1662,1871
181,835
Page 26

Islington People's Rights
Notes to the Financial Statements for the Year Ended 31 March 2024
Balance at
31 March
2023
Balance at I
April 2022
Incoming
resources
Resour￿$
expended
Transfers
Unrestricted
Generol
General Funds
176.783
305,102
1292.2091
17,5001
182,176
Designated
IT Upgrade
Manor Gardens Joint Projett
Fundraising
IPR Carer5 Project Bridging
Development Fund
Social Policy Project
10,176
10,176
7,500
1.661
5.000
12.386
10,0
7,500
1,661
5.000
12,386
iO,LNJO
39,223
7,5C¥J
46.723
Total unrestrlcted
216,006
305,102
1292,2091
228,899
Restrirted
Access to Work
42,109
11,837
142,1091
111,8371
Cloudeslev
London Catalyst l Hospital
Saturday Fund
Kidsupport
The City Bridge Trust
Islington Direct
Trust for London
7.639
3,OLKJ
53,020
99.499
40.000
43.506
23.487
7,639
3,000
153.0201
199,4991
140,0001
143,5061
15,OCKJI
Mental Health Projert
Out of debt advice
18,487
Cloudesley development fund
project
Islington crisis grant
Advice UK
30.000
5,(KJO
2.000
10,000
130.(KJOI
15.0001
12.0001
Awards for All
10,000
371,097
1331,9711
39,126
Total funds
216,006
676,199
1624,1801
268,025
Page 27

Islington People's Rights
Notes to the Financial Statements forthe Year Ended 31 March 2024
Designated funds:
IT Upgrade - our ICT systems are in constant need of upgrading, and in particular our CMS system AIMS, this will
need replacement shortly and the fund is needed to cover the costs. when we do upgrade this and other systems.
Restricted funds:
Access to Work - a government supported scheme to help employers Ilke IPR employ people who are disabled. We
have two staff who qualify for Access to Work support. which is delivered by a number of sUPPOrt staff.
Cloudesley- to distribute grants to individuals during the year who meet the Health and Welfare Grant Programme
Criteria.
The Hospltal Saturday Fund / London Catalyst - IPR to provide advice to people with learning disabilities and
training to Centre 404 staff around debt and welfare rights, run welfare rights sessions, follow up specialist
casework. and to evaluate the partnership to further develop the project.
KidSupport- towards the Ipft Kidsupport Project.
The City Bridge Trurt for a full tlmc SpcciJli=t CaJcworker to provide Jpcciali•t wclfare and dcbt advice through
the IPR Assist project and associated project costs.
Trust for London - Trust for London are funding the IPR Justice project which aims to provide additional capacity
for appeals and tribunal representstion. plus linked social policy work.
Mental Health Project - One year pilot initial funding towards a welfare rights adviser, to work within mental
health context, in the new "Core Mental Health Team", linked to new core mental health initiative in Islington
Cerbtral Primary Care Network IPCNI.
Out of debt advice
appllcations.
funds received from Advice UK towards the costs of adminlstering Debt Rellef Order
Islington Crisis funds to help relieve flnancial dlstre5s for Islington residents impacted by the cost-of-living crisis.
Awards for All - funds from The National Lottery Community Fund for'out of Debt, project.
17 Related party transartlons
There were no related party transactlon5 in the year.
Page 28

Islington People's Rights
Notes to the Financial Statements for the Year Ended 31 March 2024
18 Analysls of net assets between funds
Curront yoar
T¢>tal funds at
31 March
20Z4
Unrestricted funds
General
Designated
Tangible fixed assets
Current assets
14.435
209,869
152,6451
14.435
220.045
152,6451
10,176
Current liabilities
Total net assets
171,659
10,176
181,835
Prior year
Totsl funds at
31 March
2023
Unrestricted fund5
General
Deslgnated
Restrirted
fund5
Tangible fixed assets
Current assets
9,806
233,419
161,0491
9,806
319.268
161.0491
46,723
39,126
Current liabilities
Total net assets
182,176
46,723
39,126
268,025
Page 29