Company registration number: 01753440
Charity registration number: 1077688
Islington People's Rights
(A company limited by guarantee)
Annual Report and Financial Statements
for the Year Ended 31 March 2025
Field Sullivan Limited
9 Hare & Billet Road
Blackheath
SE3 ORB

Islington People's Rights
Contents
Reference and Administrative Details
Trustees' Report
Statement of Trustees' Responsibilities
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Statement of Cash Flows
Notes to the Financial Statements
1
2 to 8
9
10 to 11
12
13
14
15 to 26

Trustees
Secretary
Charity Registration Number
Company Registration Number
Registered Office
Independent Examiner
Bankers
Islington People's Rights
Reference and Administrative Details
Omotoyosi Akinfemiwa
David Amos
Bahar Choudhary
Tiong Chua
Henrietta Cooke
Joanna Givens
David Moore
Saiqa Pandor
Gerard Omasta-Milsom
1077688
01753440
6-9 Manor Gardens
London
N7 6LA
Field Sullivan Limited
9 Hare & Billet Road
Blackheath
SE3 ORB
The Cooperative Bank
PO Box 101
1 Balloon Street
Manchester
M60 4EP
CAF Bank Ltd
25 Kings Hill Avenue
Kings Hill
West Malling
Kent
ME19 4JQ
Page 1

Islington People's Rights
Trustees' Report
The trustees, who are directors for the purposes of company law, present the annual report together with the
financial statements and auditors' report of the charitable company for the year ended 31 March 2025.
Trustees and officers
The trustees and officers serving during the year and since the year end were as follows:
Trustees:
Omotoyosi Akinfemiwa
David Amos
Bahar Choudhary
Trong Chua
Henrietta Cooke
Joanna Givens
David Moore
Saiqa Pandor
Arthur Ryser (deceased 4 September 2025)
Elizabeth Ward (resigned 26 November 2024)
Secretary:
Gerard Omasta-Milsom
Page 2

Islington People's Rights
Trustees' Report
Objectives and Activities
The summary of our purpose as set out in our charitable objectives are:
(A) TO PROMOTE THE RELIEF OF PERSONS RESIDENT, WORKING OR STUDYING IN OR AROUND THE LONDON
BOROUGH OF ISLINGTON BY REASON OF POVERTY.
(B) TO ADVANCE THE EDUCATION OF PERSONS RESIDENT, WORKING OR STUDYING IN OR AROUND THE
LONDON BOROUGH OF ISLINGTON IN THE FIELD OF WELFARE RIGHTS AND DEBT.
These are met through a series of planned programmes and projects described elsewhere.
Islington People's Rights' charitable objective is the relief of poverty. We address this objective mainly through
activities delivering advice on welfare rights and debt in the London Borough of Islington and neighbouring
areas.
Our services are provided free of charge, and our beneficiaries are primarily vulnerable members of society.
We serve a diverse range of people, over 70% have a disability and almost half from Black and Minority Ethnic
backgrounds. Nearly all our beneficiaries are in receipt of welfare benefits and the rest are on low incomes.
We are committed 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 maintain good links with statutory bodies and the
local voluntary sector, key at this time.
are proud to be part of Islington Advice Alliance 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 clients' needs. We are also a key part of the
Islington Strategic Advice Partnership (ISAP) with the key advice agencies in the borough.
Our work falls into several categories: delivering specialist outreach advice sessions to particularly vulnerable
groups; providing directly accessible advice; and providing specialist tribunal representation 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 focussed on clients with mental health issues, delivering 4 weekly advice sessions at Community Mental
Health venues. These sessions were largely funded through our core grant from Islington Council.
Islington People's Rights (IPR) also received funding from the Camden and Islington NHS Foundation Trust
(from 1st April 2025 merged into the North London NHS Foundation Trust) to deliver services to clients for
those with mental health issues, linked to the Islington Core Mental Health Team.
Islington People's Rights is the leading agency within Islington providing a specialist tribunal representation
service in welfare benefits. This support is vital to ensure claimants who are wrongly refused benefits can
exercise their right to take their case to an independent tribunal. Expert representation is provided free of
charge and is primarily related to Disability Living Allowance (DLA), now Personal Independence Payment (PIP)
and Employment Support Allowance (ESA), now linked to Universal Credit (UC). Our outcomes at these
tribunals show a very high success rate at over 90%. Islington People's Rights continued to provide specialist
advice from our bases at the Manor Gardens Centre, in Holloway in the north of the borough of Islington, and
at the St Luke's Community Centre, EC1, in the south. These are delivered mainly through face-to-face
appointments and casework, or on occasions through virtual means.
Page 3

Islington People's Rights
Trustees' Report
We also run a telephone advice line, accessible 3 days per week, to anyone with a welfare benefits or debt
issue. As well as providing advice directly, this service enables us to signpost callers to other agencies and
organisations, including our partners in the Islington Advice Alliance. These services were funded through the
Islington Council Core Grant, now confirmed until March 2028.
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 with disabilities, notably
mental health related. The project aims to further build our capacity to undertake legal action to maximise
incomes, with continuation funding now until March 2026. It also gathers evidence of the experiences of
people accessing the welfare system, to influence government policy.
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. We were notified on 11th April 2025 that the
Thames Water Trust Fund would be closing down. As part of their closing down, they distributed their residual
reserves and Islington People's Rights received a final grant of £20,000 to extend their service to the end of
December 2025.
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 (DROs) and bankruptcy proceedings to assist those with significant debts. 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 agencies.
In 2024/25 we started a new project funded by Cloudesley for 3 years from March 2024. The IPR KidsSupport
project, is a dedicated service for Islington families, with children with disabilities or long-term health
conditions. Many such families have financial difficulties, and do not access their full entitlement of benefits.
Disability Living Allowance (DLA) remains for children but is a complicated application process.
We continually undertake additional work to promote our advice services and to increase residents' awareness
of the free support which is available.
Public Benefit
The Trustees reviewed the charities objectives in light of the guidance issued by the Charity Commission on
public benefit and also as part of the Trustees review procedures a Trustees Induction Pack has been drawn
up, with background information on the role of Trustees and the operation of IPR.
IPR does not make grants to other organisations.
Volunteers
IPR welcomes volunteers and involves 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.
Page 4

Islington People's Rights
Trustees' Report
Achievements and Performance
2024/2025 has been a period of retrenchment, due to a permanent reduction in funding due to the cessation
of some project funding. Staffing reductions and other cost reduction programmes have been embarked on tr
address the need to reduce our cost base to a sustainable level
In terms of long-term funding, our core grant from Islington Council which is confirmed to March 2028.
Additionally, our contract with the Camden and Islington NHS Foundation Trust (now North London NHS
Foundation Trust) runs until March 2026, with likely further 2 year extension.
Over the last 2 years we have been making funding applications, but without any major success. This reflects
the experience of the wider charity sector where sources of funding have reduced with the impact that more
charities are chasing lesser money with generally lower chances of success.
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 continue to provide high-quality targeted specialist advice service in welfare
benefits and debt, to many of the most vulnerable residents of the borough. It is delivered across a range of
venues, with good outcomes and a high level of client satisfaction. We circulate a client feedback
questionnaire to all our clients when we complete their case. Analysis showed that Islington People's Rights
continues to have a general satisfaction rate of over 95%, with 97% of 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 face difficult
economic circumstances, exacerbated by the impact of changes to the benefits system. Universal Credit has
been fully rolled out for new claimants in Islington for some years. However, those on disability benefits, or
other existing benefits, have been transferred to Universal Credit (UC), adding to the challenges for those in
receipt of welfare benefits. We look forward to working with our clients in the year ahead to help them meet
Page 5

Islington People's Rights
Trustees' Report
Financial Review
reducing their hours.
Reserves Policy
Islington People's Rights reserves policy was last changed on 6th December 2016, and is to maintain the
Reserves Target at a limit to cover 3 months budget expenditure. As at 31st March 2025, free reserves were
£163,649 which represented approximately 3.8 months of expenditure. Islington People's Rights has closed all
its designated funds. This compares to the 31st March 2024, when free reserves (including designated) were
£181,835 which represented approximately 4.2 months of expenditure.
The deficit for 2024/25 of £1,523 was not considered material by the Board, and IPR's reserves still remain
above the reserves policy requirements.
Due to the deficit for 2024/25, our reserves situation has deteriorated. The table below shows the level of
reserves at the 31st March 2025:
Unrestricted Funds:
General
Total Reserves
Going Concern
163,649
163,649
IPR remains a going concern, in 2020/21 to 2022/23 we generated revenue surplus' which enabled IPR to
reinstate our free reserves in line with the reserves strategy. Our main funder (London Borough of Islington)
has a grant commitment to fund us at the current level until 31st March 2028. Despite the 2023/24 deficit and
small deficit for 2024/25 we remain a going concern.
On our currently reduced cost base our reserves are approximately 3.8 months of expenditure.
Our 2025/26 budget is for a further small deficit, however to the date this was prepared (August 2025) the
forecast deficit has reduced by half and we are hopeful of getting new project funding during 2025/26. We
have recently in August 2025 been awarded a grant of £50,000 from the Debt Advice Modernisation Fund
which should enable IPR to achieve break-even or a surplus in 2025/26.
We continue to get support from a number of other funders and an ongoing programme of fundraising.
Page 6

Islington People's Rights
Trustees' Report
Funding
IPR's main sources of funding are those received for particular projects or streams of work. There is an
element of non project income but that is relatively small.
In 2024/25, the main funders for IPR were:
Islington Core Grant
Access for Work (DWP) - non project funding
Cloudesley Charity
Trust for London
Thames Water Trust Fund
The National Lottery Community Fund - Awards for All
Camden and Islington NHS Foundation Trust:
1) Mental Health Project
2) Discharge Facilitation Service
230,000
39,083
37,304
49,000
39,700
19,996
89,250
2,000
Risks
IPR maintains a Risk Register, it was updated in January 2023 after the pandemic. The main risks identified in
January 2023 were:
• Not achieving identified funding targets in 2020/21.
• Significant reduction in or cessation of funding from London Borough of Islington, currently 54% of Income.
• Sudden loss of CEO e.g. due to accident or illness.
• Loss of Key Staff e.g. finance.
• Insufficient staff top resource new funding.
• Reserves fall below level set by Trustees.
• Failure to recruit suitably experienced staff. Recruitment in the advice sector is becoming increasingly
difficult, potentially impacting on the ability to deliver services.
• Number of active Board members is fairly low and not completely reflective of the population served.
Page 7

Islington People's Rights
Trustees' Report
Structure, Governance and Management
Islington People's Rights (IPR's) current governing document are the 'Memorandum & Articles of Association'
last revised in 1983.
Islington People's Rights (IPR) is a registered charity and a company limited by guarantee.
Over the last few years IPR has been reviewing its constitution with a view in the future to converting to a
foundation based Charitable Incorporated Organisation (CIO). This is now planned to take place during
2025/26 and to be implemented as soon as possible following a formal decision at a special board meeting in
September 2025.
Currently, Trustees are appointed for a term of 1 year at the November AGM. Current Trustees are eligible to
stand for re-election and there is no time limit in place for length of tenure. Trustees are recruited upon
invitation and also expression of interest. Under the new CIO, trustees will be appointed for a term of 3 years,
and will be eligible to undertake up to a total of 3 successive terms.
Currently, there are 4 Trustees officers - Chair, 2 Vice-Chairs and a Treasurer.
IPR new Trustees receive briefing 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.
IPR is a member of a number of national and local bodies/ networks including:
• Child Poverty Action Group (CPAG)
• Advice UK
• National Association of Welfare Rights Advisers (NAWRA)
• Islington Advice Alliance (IAA)
Page 8

Islington People's Rights
Statement of Trustees' Responsibilities
The trustees (who are also the directors of Islington People's Rights for the purposes of company law) 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 of Ireland".
Company law requires the trustees to prepare financial statements for each financial year. Under company law
the trustees must not approve the financial statements unless they are satisfied that they give a true and fair
view of the state of affairs of the charitable company and of the incoming resources and application of
resources, including its income and expenditure, of the charitable company for that period. In preparing these
financial statements, the trustees are required to:
• select suitable accounting policies and apply them consistently;
• observe the methods and principles in the Charities SORP;
• make judgements and estimates that are reasonable and prudent;
• state whether applicable accounting standards, comprising FRS 102 have been followed, subject to any
material departures disclosed and explained in the financial statements; and
• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the
charitable company will continue in business.
The trustees are responsible for keeping proper accounting records that can disclose with 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
financial statements may differ from legislation in other jurisdictions.
Small companies provision statement
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 16 September 2025 and signed on its behalf by:
Omotoyosi Akinfemiwa
Trustee
Page 9

Islington People's Rights
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
2025 which are set out on pages 12 to 26.
This report is made solely to the charity's trustees, as a body, in accordance with section 145 of the Charities
Act 2011. My work has been undertaken so that I might state to the charity's trustees those matters | am
required to state to them in this report and for no other purpose. To the fullest extent permitted 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 charity's trustees of Islington People's Rights 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 Islington People's 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 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.
An independent examination 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 audit goes beyond the limited assurance that an
independent examination can provide. Consequently | express no opinion as to whether the financial
statements present a 'true and fair' view and my report is limited to those specific matters set out in the
independent examiner's statement.
Independent examiner's 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 I am qualified to undertake the examination because 1 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 attention in connection with the
examination giving me cause to believe:
1. accounting records were not kept in respect of Islington People's Rights 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).
Page 10

Islington People's Rights
Independent Examiner's Report to the trustees of Islington People's Rights ('the
Company')
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
Tim Sullivan FCA
Field Sullivan Limited
9 Hare & Billet Road
Blackheath
SE3 ORB
Date: 14/10/25
Page 11

Islington People's Rights
Statement of Financial Activities for the Year Ended 31 March 2025
(Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)
Total
Unrestricted
Restricted
2025
Unrestricted
Note
Income and Endowments from:
Donations and legacies
Charitable activities
Other trading activities
Investment income
Total income
Expenditure on:
Raising funds
Charitable activities
Total expenditure
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
236,717
41,700
2,419
280,836
(8,238)
(290,784)
(299,022)
(18,186)
16
181,835
163,649
All of the charity's activities derive from continuing operations during the above two periods.
The funds breakdown for 2024 is shown in note 16.
107,300
128,333
235,633
(218,970)
(218,970)
16,663
344,017
170,033
2,419
516,469
(8,238)
(509,754)
(517,992)
(1,523)
Restricted
241,431
69,776
54
1,745
313,006
(9,248)
(350,822)
(360,070)
(47,064)
130,444
132,547
262,991
(302,117)
(302,117)
(39,126)
Total
2024
371,875
202,323
54
1,745
575,997
(9,248)
(652,939)
(662,187)
(86,190)
131,35 228,399 39.126 268,025
16,663
180,312
181,835
181,835
The notes on pages 15 to 26 form an integral part of these financial statements.
Page 12

Fixed assets
Tangible assets
Current assets
Debtors
Cash at bank and in hand
Islington People's Rights
(Registration number: 01753440)
Balance Sheet as at 31 March 2025
Note
11
12
13
2025
2024
10,514
51,162
152,211
203,373
(33,575)
169,798
180,312
14,435
61,659
158,386
220,045
(52,645)
167,400
181,835
Creditors: Amounts falling due within one year
Net current assets
Net assets
Funds of the charity:
Restricted
Unrestricted income funds
Designated Funds
General Funds
Total unrestricted funds
Total funds
14
16,663
163,649
163,649
16
180,312
10,176
171,659
181,835
181,835
For the financial year ending 31 March 2025 the charity was entitled to exemption from audit under section
477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
• The members have not required the charity to obtain an audit of its accounts for the year in question in
accordance with section 476; and
• The directors acknowledge their responsibilities for complying with the requirements of the Act with
respect to accounting records and the preparation of accounts.
The financial statements on pages 12 to 26 were approved by the trustees, and authorised for issue on 16
September 2025 and signed on their behalf by:
Omotoyosi Akinfemiwa
Trustee
The notes on pages 15 to 26 form an integral part of these financial statements.
Page 13

Islington People's Rights
Statement of Cash Flows for the Year Ended 31 March 2025
2025
Note
2024
€
Cash flows from operating activities
Net cash expenditure
Adjustments to cash flows from non-cash items
Depreciation
Investment income
Working capital adjustments
Decrease/(increase) in debtors
(Decrease)/increase in creditors
Decrease in deferred income
Net cash flows from operating activities
Cash flows from investing activities
Interest receivable and similar income
Purchase of tangible fixed assets
Net cash flows from investing activities
Net decrease in cash and cash equivalents
Cash and cash equivalents at 1 April
Cash and cash equivalents at 31 March
11
12
14
6
11
(1,523)
5,051
(2,419)
1,109
10,497
(10,320)
(8,750)
(7,464)
2,419
(1,130)
1,289
(6,175)
158,386
152,211
All of the cash flows are derived from continuing operations during the above two periods.
(86,190)
4,694
(1,745)
(83,241)
(34,204)
3,151
(11,555)
(125,849)
1,745
(9,323)
17,578)
(133,427)
291,813
158,386
The notes on pages 15 to 26 form an integral part of these financial statements.
Page 14

Islington People's Rights
Notes to the Financial Statements for the Year Ended 31 March 2025
1 Charity status
The charity is limited by guarantee, incorporated in, and consequently does not have share capital. Each of the
trustees is liable to contribute an amount not exceeding f1 towards the assets of the charity in the event of
liquidation.
The address of its registered office is:
6-9 Manor Gardens
London
N7 GLA
These financial statements were authorised for issue by the trustees on 16 September 2025.
2 Accounting policies
Summary of significant accounting policies and key accounting estimates
The principal accounting policies applied in the preparation of these financial statements 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 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) -
(Charities SORP (FRS 102) - Second edition October 2019), the Financial Reporting Standard applicable in the
UK and Republic of Ireland (FRS 102). They also comply with the Companies Act 2006 and Charities Act 2011.
Basis of preparation
Islington People's Rights meets the definition 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.
Going concern
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going
concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.
Page 15

Islington People's Rights
Notes to the Financial Statements for the Year Ended 31 March 2025
Judgements and key sources of estimation uncertainty
In the application of the charity's accounting policies, the directors are required to make judgements,
estimates and assumptions 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. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the periods in which the estimate is revised where revisions affects only that
period, or in the period of the revision and future periods where the revisions affects both current and future
periods.
Income and endowments
All income is recognised once the charity has entitlement to the income, it is probable that the income will be
received and the amount of the income receivable can be measured reliably.
Donations and legacies
Donations are recognised when the charity has been notified in writing 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 recognised 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 fulfilled in the reporting period.
Grants receivable
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
recognised as a liability and included on the balance sheet as deferred income to be released.
Deferred 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 when:
- The donor specifies that the grant or donation must only be used in future accounting periods; or
- The donor has imposed conditions which must be met before the charity has unconditional entitlement.
Investment income
dividend due.
Dividends are recognised once the dividend has been declared and notification has been received of the
Expenditure
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 asset's use.
Other support costs are allocated based on the spread of staff costs.
Page 16

Islington People's Rights
Notes to the Financial Statements for the Year Ended 31 March 2025
Raising funds
These are costs incurred in attracting voluntary income, the management of investments and those incurred in
trading activities that raise funds.
Charitable activities
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities 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.
Grant provisions
Provisions 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 amount of grant payable.
Support costs
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.
Taxation
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and
therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the
charity is potentially exempt from taxation in respect of income or capital gains 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 losses.
Depreciation 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:
Asset class
Plant and machinery
Motor vehicles
Depreciation 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 impairment. A provision for the impairment of trade
debtors is established when there is objective evidence that the charity will not be able to collect all amounts
due according to the original terms of the receivables.
Page 17

Islington People's Rights
Notes to the Financial Statements for the Year Ended 31 March 2025
Cash and cash equivalents
ash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liqu
vestments that are readily convertible to a known amount of cash and are subject to an insignificant risk ‹
change in value.
Fund structure
Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance
of the objectives of the charity.
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 restricted to that area or purpose.
3 Income from donations and legacies
Unrestricted
General
€
Restricted
Total
2025
Donations and legacies;
Three Oaks Trust
Donations from individuals
Grants, including capital grants;
LB Islington (Free legal advice
project)
Out of debt advice
Trust for London
Cloudesley
Islington crisis grant
KidSupport
Awards for All
Other
City Bridge
-
2,117
230,000
:
-
4,600
236,717
1,000
49,000
19,804
17,500
19,996
-
107,300
2,117
230,000
1,000
49,000
19,804
17,500
19,996
4,600
344,017
Total
2024
5,000
2,201
230,000
1,000
50,000
21,104
4,000
1,000
57,570
371,875
Page 18

Islington People's Rights
Notes to the Financial Statements for the Year Ended 31 March 2025
4 Income from charitable activities
Unrestricted
General
Access to work
Camden and Islington NHS
Foundation Trust - Mental Health
Project
Camden and Islington NHS
Foundation Trust - Discharge
Facilitation Service
Thames Water Trust Fund
5 Income from other trading activities
Other
6 Investment income
-
2,000
39,700
41,700
Restricted
39,083
89,250
-
128,333
Total
2025
39,083
89,250
2,000
39,700
170,033
Total
funds
Total
2024
43,296
89,251
40,000
29,776
202,323
Total
2024
€
54
54
Unrestricted
funds
General
2,419
Interest receivable and similar income;
Interest receivable on bank deposits
7 Expenditure on raising funds
Total
2025
€
2,419
Total
2024
€
1,745
a) Costs of generating donations and legacies
Fundraising
Total
2025
8,238
Total
2024
9,248
Page 19

Islington People's Rights
Notes to the Financial Statements for the Year Ended 31 March 2025
8 Expenditure on charitable activities
Note
10
Staff costs
Health insurance
Agency and temporary staff
Training and conferences
Staff welfare
Printing, postage and stationery
Sundries
Bank charges
Volunteer expenses
Grant funding of activities
Allocated support costs
9
Total
2025
378,397
4,303
26,023
188
272
635
7,651
56
30
479
10,706
81,014
509,754
Total
2024
€
485,617
3,175
29,190
545
722
1,832
10,592
232
55
23,348
97,631
652,939
9 Analysis of governance and support costs
Support costs
Rent
Insurance
Telephone and fax
Computer expenditure
Memberships and subscriptions
AGM costs
Independent examination
Payroll
Legal, professional and consultancy
Bad debts written off
Depreciation
Total
2025
35,508
1,508
9,293
21,230
1,797
1,162
4,058
592
815
5,051
81,014
Total
2024
97,631
Page 20

Islington People's Rights
Notes to the Financial Statements for the Year Ended 31 March 2025
10 Staff costs
The aggregate payroll costs were as follows:
2025
2024
Staff costs during the year were:
Wages and salaries
Social security costs
Pension costs
335,684
21,924
20,789
378,397
425,554
33,496
26,567
485,617
The monthly average number of persons (including senior management / leadership team) employed by the
charity during the year expressed as full time equivalents was as follows:
2025
No
2024
No
Charitable activities - Staff
Governance - Staff
7
1
8
8
1
9
No employee received emoluments of more than £60,000 during the year.
The number of employees whose emoluments fell within the following bands was:
2024
No
£60,001 - £70,000
The total employee benefits of the key management personnel of the charity were £77,947 (2024 - £86,478).
1
Page 21

Islington People's Rights
Notes to the Financial Statements for the Year Ended 31 March 2025
11 Tangible fixed assets
Furniture and
equipment
Total
Cost
At 1 April 2024
Additions
At 31 March 2025
Depreciation
At 1 April 2024
Charge for the year
At 31 March 2025
Net book value
At 31 March 2025
At 31 March 2024
12 Debtors
33,232
1,130
34,362
18,797
5,051
23,848
10,514
14,435
33,232
1,130
34,362
18,797
5,051
23,848
10,514
14,435
Trade debtors
Prepayments
Accrued income
Other debtors
2025
6,239
1,678
36,562
6,683
51,162
2024
31,794
2,224
20,957
6,684
61,659
13 Cash and cash equivalents
Cash at bank
2025
€
152,211
2024
f
158,386
Page 22

Islington People's Rights
Notes to the Financial Statements for the Year Ended 31 March 2025
14 Creditors: amounts falling due within one year
Other taxation and social security
Other creditors
Accruals
Deferred income
2025
8,724
5,084
10,767
9,000
33,575
2024
12,997
7,581
14,317
17,750
52,645
15 Taxation
The charity is a registered charity and is therefore exempt from taxation.
16 Funds
Current year
Unrestricted
General
General Funds
Designated
IT Upgrade
Total unrestricted
Restricted
Access to Work
Cloudesley
KidSupport
Trust for London
Mental Health Project
Out of debt advice
Awards for All
Total funds
171,659
10,176
181,835
:
-
-
181,835
Incoming
Resources
resources
expended
280,836
280,836
39,083
19,804
17,500
49,000
89,250
1,000
19,996
235,633
516,469
Page 23
(299,022)
(299,022)
(39,083)
(19,804)
(17,500)
(49,000)
(89,250)
(1,000)
(3,333)
(218,970)
(517,992)
Balance at
31 March
Transfers
10,176
(10,176)
-
163,649
163,649
-
16,663
16,663
180,312

Islington People's Rights
Notes to the Financial Statements for the Year Ended 31 March 2025
Balance at 1
April 2023
Incoming
resources
Resources
expended
Transters
Prior year
Unrestricted
General
General Funds
Designated
IT Upgrade
Manor Gardens Joint Project
Fundraising
IPR Carers Project Bridging
Development Fund
Social Policy Project
Total unrestricted
Restricted
Access to Work
Cloudesley
London Catalyst / Hospital
Saturday Fund
KidSupport
The City Bridge Trust
Trust for London
Mental Health Project
Out of debt advice
Islington crisis grant
Awards for All
182,176
10,176
7,500
1,661
5,000
12,386
10,000
46,723
228,899
:
7,639
3,000
18,487
Total funds
10,000
39,126
268,025
313,006
-
313,006
43,296
21,104
54,340
50,000
89,251
1,000
4,000
262,991
575,997
(360,070)
-
-
(360,070)
(43,296)
(21,104)
(7,639)
(3,000)
(54,340)
(50,000)
(89,251)
(19,487)
(4,000)
(10,000)
(302,117)
(662,187)
Balance at
31 March
2024
36,547
(7,500)
(1,661)
(5,000)
(12,386)
(10,000)
(36,547)
171,659
10,176
10,176
181,835
-
181,835
During the year, the full brought forward balance of £10,176 designated for the IT Upgrade was released to the
general fund.
Page 24

Islington People's Rights
Notes to the Financial Statements for the Year Ended 31 March 2025
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.
Funding has been obtained to finance the upgrade of our IT infrastructure and systems, some that will
incorporate Artificial Intelligence (Al) functionality.
All designated funds were transferred back to the General Fund as at 31st March 2025.
Restricted funds:
Access to Work - a government supported scheme to help employers like 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 Hospital 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 IPR KidSupport Project.
The City Bridge Trust - for a full time Specialist Caseworker to provide specialist welfare and debt 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 representation, plus linked social policy work.
Mental Health Project - Following a 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 Central Primary Care Network (PCN). This service was put out to tender which Islington
People's Rights were successfully awarded in December 2022. This service employs 2 caseworkers.
Out of debt advice - funds received from Advice UK towards the costs of administering Debt Relief Order
applications.
Islington Crisis - funds to help relieve financial distress 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.
Page 25

Islington People's Rights
Notes to the Financial Statements for the Year Ended 31 March 2025
17 Related party transactions
There were no related party transactions in the year.
18 Analysis of net assets between funds
Current year
Tangible fixed assets
Current assets
Current liabilities
Total net assets
Unrestricted funds
General
Designated
€
10,514
186,710
(33,575)
163,649
Restricted
funds
16,663
16,663
Total funds at
31 March
2025
10,514
203,373
(33,575)
180,312
Prior year
Tangible fixed assets
Current assets
Current liabilities
Total net assets
Unrestricted funds
General
Designated
€
14,435
209,869
10,176
(52,645)
171,659
10,176
Total funds at
31 March
2024
14,435
220,045
(52,645)
181,835
Page 26