2023-12-31-accounts

Trustees’ Report and Financial Statements for the year ended 31 December 2023

For THE BRITISH INSTITUTE OF HUMAN RIGHTS

(A company limited by guarantee and a registered charity)

Company Number: 04978121 Charity Number: 1101575

CONTENTS

NTENTS
	Page
Reference and administrative details	1
Trustees’ Report	2
Report of the Independent Examiner	35
Statement of Financial Activities	37
Balance Sheet	38
Notes to the Financial Statements	39

The British Institute of Human Rights

REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 31 DECEMBER 2023

STATUS : The British Institute of Human Rights is a company limited by guarantee without a share capital incorporated on 27 November 2003 and registered with the Charity Commission on 16 January 2004 as a charity. Its governing rules are its Memorandum and Articles of Association.

REGISTERED CHARITY NUMBER : 1101575

REGISTERED COMPANY NUMBER : 04978121

COUNTRY OF INCORPORATION : England and Wales

REGISTERED OFFICE : 167-169 Great Portland Street, Fifth Floor, London, W1W 5PF

DIRECTORS AND TRUSTEES Sir Nicolas Bratza (retired as Chair and Baroness Grey-Thompson DBE Trustee 1 May 2024) Stephen Pittam Mark Hilton (Treasurer) Edith Prak Imran Khan KC (appointed Chair 1 May 2024) Joe Powell

KEY MANAGEMENT

CEO (Chief Executive Officer): Sanchita Hosali Head of Policy and Programmes: Carlyn Miller Operations Manager: Phil Moore

INDEPENDENT EXAMINER

Francis Corbishley FCA, Independent Examiner

First Floor, 73-75 High Street, Stevenage, Hertfordshire, SG1 3HR

BANKERS

CafBank Limited Barclays Bank PLC West Malling, Kent, ME19 4TA PO Box 289, Leicestershire, LE87 2BB

SOLICITORS

Bates, Wells & Braithwaite, 10 Queen Street Place, London, EC4R 1BE

WEBSITE ADDRESS: www.bihr.org.uk

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TRUSTEES’ REPORT (INCLUDING DIRECTORS’ REPORT) FOR YEAR ENDED 31 DECEMBER 2023

The Directors and Trustees present their annual report and financial statements for the year ended 31 December 2023. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's Memorandum and Articles of Association, the Companies Act 2006 and "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).

Context and External Operating Environment

We entered 2023 with continued uncertainty around the future of the Human Rights Act, and whether the Government’s Bill of Rights Bill would progress in parliament. The Bill sought to scrap our Human Rights Act, and was spearheaded by Dominic Raab MP, as Justice Secretary. The Bill was paused in Autumn 2022 during the many changes to the UK government at that time. However, concern about what would happen to the Human Rights Act remerged when Mr Raab was again appointed the Justice Secretary at the end of 2022. However, the Justice Secretary changed to Alex Chalk MP KC in April 2023. At the end of June, he confirmed the UK Government would remove the Bill from parliament. This happened in July, removing with it the plan to scrap the Human Rights Act.

However, 2023 ends with increased negative rhetoric on the European Convention on Human Rights, the “parent” law to the UK’s Human Rights Act. The continued championing of the Human Rights Act and the Convention remains as needed as ever. Key to this has been the connection between the law and the practical impact of this law through capturing people’s everyday stories of positive change by benefitting from our current, universal, protections.

It should also be noted that the cost of living crisis and the economic situation continues to have an impact on BIHR’s work. At times of economic crisis our human rights become all the more important as tools to prevent and challenge

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decisions that will place people in vulnerable situations that risk their rights. But at the same time the financial cuts often result in fewer resources available to support people, communities, public body staff, and policymakers to understand and implement human rights laws in everyday practice. So far BIHR has not witnessed a decrease in the appetite for our practice based work. Despite the negative political rhetoric, BIHR continues to experience increasing demand from both the voluntary sector, and the public sector, to increase knowledge, confidence and use of the Human Rights Act, in helping to support of culture of respect for rights.

This practice-based work is vital for both the outcomes it achieves for the people, communities, and the delivery of public services, and for the evidence it develops to inform policy work to secure the legal protection of universal human rights. This practical implementation and impact of the HRA in ordinary life, beyond courts, which is so often missing from the policy and political debates, has real power to secure change, as we have seen in 2023.

1. ABOUT US

Founded in 1970, the British Institute of Human Rights (BIHR) has been a pioneer in promoting and upholding human rights in the UK. Early on, BIHR was a powerful voice calling for the European Convention on Human Rights to be incorporated into UK law, to provide people with the means to secure their rights here at home. Since those rights were embodied in the Human Rights Act (HRA) in 1998, BIHR has been a strong supporter of the HRA. We are focused on securing one of the Act’s key, but often forgotten, aims - helping to support a culture of respect for human rights in the UK:

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We work across the UK to enable positive change through the practical use of human rights law beyond the courts. We support people with the information they need to benefit from their rights; support community groups to advocate for social justice using human rights standards; and work with staff across local and national public bodies and services to support them to make rights-respecting decisions. We share this evidence of change and people's lived experiences to inform legal and policy debates. Our model of working enables us to call for the development of national law and policy which truly understands people’s experiences of their human rights.

It is also important to be clear about what we do not do. We do not offer legal advice, case work support, or represent clients. BIHR is not a campaign group. We focus on using the current law in the Human Rights Act for positive practical and policy change. We do not campaign to change or go beyond human rights law as it stands in the Human Rights Act (and where relevant, the Convention). The Trustees and Directors always pay due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Our Reach

This year we worked directly with over 3,000 people and reached many more through the distribution and downloads of our resources. We know many people benefit from our support indirectly. Every social worker, doctor, nurse, housing support officer and care worker who accesses our support, works with a significant number of people. Every advocate, community support worker and voluntary organisation staff member supports a number of people directly and/or secures changes for individuals or whole groups. The people who access our support as individuals are often active within their communities and/or nationally, to advocate for better treatment from systems, and they secure important changes for people. Many more people access our resources via third parties, as all BIHR’s materials are available for free distribution.

1.1 Public Benefit

BIHR’s core charitable objectives, set out in our governing documents, are to promote and advance human rights throughout the UK. The trustees have referred to the Charity Commission’s general guidance on public benefit; guidance on campaigning and political activity; and the supplementary guidance on advancement of education in reviewing BIHR’s objectives and future plans. The trustees confirm that they have complied with the duty in section 4 of the Charities Act 2011 to have due regard to the public benefit guidance

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published by the Charity Commission in determining the activities undertaken by the charity.

1.2 Our Mission and Vision

BIHR’s vision is that of a strong and just society, in which all people can live well and flourish, safe in the knowledge that their human rights are being respected, protected, and fulfilled in their local communities and at the national level.

BIHR’s mission is to support people and organisations to use human rights advocacy and approaches in their everyday life to achieve positive social change.

1.3 How we do this: Our Strategic Aims and Activities

BIHR’s 2020-2025 Strategic Framework sets out our Aims, which are underpinned by our organisational expertise in supporting the development of a culture of respect for human rights across the UK. We focus on change through human rights beyond the courts. We provide the support and tools people and organisations need to use human rights law to resolve problematic situations. This is about preventing poor public services and policy or challenging and changing

decisions when things have gone wrong. At the heart of each of our strategic aims is a commitment to bring about collaborative change using human rights advocacy and approaches to change practice and policy.

1.4 BIHR’s People

BOARD OF TRUSTEES

A Board of Trustees governs BIHR, each trustee having varied expertise and skills:

Sir Nicolas Bratza (Chair of the Board, retired 1 May 2024) is the former President of the European Court of Human Rights, where he was the Judge of the Court for

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over 14 years, elected in respect of the UK. Sir Nicolas is an invaluable source of advice, guidance, and inspiration for BIHR.

Imran Khan KC (Chair of the Board, appointed 1 May 2024) is one of the founding members of Imran Khan & Partners Solicitors. He is known for his representation of Stephen Lawrence’s family, and legal challenges which hold state officials to account for human rights abuses. He brings important legal expertise to BIHR.

Mark Hilton (Treasurer) is an independent management consultant, specialising in strategy and operational development across the charity and public sectors. Mark has a BSc in International Relations and MScs in International Development Management and Charity Accounting and Financial Management.

Baroness Grey-Thompson is a celebrated Paralympian and broadcaster and sits as a Crossbench Peer in the House of Lords. Her passion and experience of advocating for equality within parliament and in her wider work brings important insights to BIHR.

Stephen Pittam is former Trust Secretary of the Joseph Rowntree Charitable Trust, a key foundation supporting human rights work in the UK. Before this he worked in local government with an emphasis on voluntary sector and community development support.

Edith Prak is Director of Advancement at The University of Nottingham, with a background in international economics and politics, teaching, advisory roles, and fundraising. She was previously Director of Development at The Elders and The Open University.

Joe Powell is the Chief Executive of All Wales People First, with extensive personal and professional experience of defending the rights of people with learning disabilities and Autistic people.

STAFF TEAM

The Board of Trustees delegate the day to day operations of the charity to the CEO, who runs the organisation with the talented staff team:

• Sanchita Hosali, CEO, access Sanchita’s biography.

• Carlyn Miller, Head of Policy, and Programmes Manager, access Carlyn’s biography.

• Philip Moore, Operations Manager, access Phil’s biography.

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• Katrin McEntee, Senior Human Rights Officer, access Katrin’s biography.

• Annie Smith, Senior Human Rights Officer (from September 2023) , access ’

• Annie s biography.

• Charlotte Maguire, Senior Human Rights Officer (from September 2023) , ’

• access Charlotte s biography.

• Helen Walden, Communications and Public Affairs Officer, access Helen’s biography.

• Phoebe Craig, Human Rights Officer, access Phoebe’s biography.

• Jacob Charnick, Human Rights Officer (from June 2023), access Jacob’s biography.

• Valentina Carlet, Administration Officer (from May 2023), access Valentina’s biography.

• Louise McCormack, Parliamentary and Policy Assistant, paid internship (until December 2023) .

During 2023 the following staff left BIHR:

• Lauren Stewart, Human Rights Officer (until March 2023)

• Katie Pealing, Human Rights Officer (until March 2023)

• Florence Powell, Human Rights Officer (until May 2023)

LIVED EXPERIENCE CONSULTANTS

In 2021, we developed the paid roles of Lived Experience Expert consultants. Our experts have experience of children’s inpatient mental health services either as a child or young person or as a parent, carer or close supporter. During 2023 we developed new programmes involving our LEEs. They are also part of our RITES Committee supporting BIHR’s experience-informed policy work:

• Charli Clement , access Charli’s biography.

• Hanna Gawron, access Hanna’s biography.

• Kirsten Peebles , access Kirsten’s biography.

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2. OUR ACHIEVEMENTS AND IMPACT

The continued threat to the Human Rights Act meant BIHR’s policy work continued to vigorously secure the law, which is fundamental to delivering on our charitable purpose. We were pleased that by summer 2023 the UK Government has been persuaded to abandon its attempts to scrap the Human Rights Act, withdrawing the Rights Removal Bill from parliament. This opened space for BIHR to undertake wider experience-informed policy work to mainstream the HRA into policy areas relevant to our work, such as health and social care.

However, we have remained vigilant to the continued attempts to reduce human rights protection. These have come via increased rhetoric attacking the UK’s relationship with the European Convention on Human Rights and Court, and the Government seeking to disapply the Human Rights Act to certain groups, such as migrants, removing universal protections through a different means. Our policy work has continued to respond to these threats, through positive proactive work. We share the benefits of our human right’s legal framework for people across the UK.

We do this from a position based on our practice work which supports individuals, communities and public bodies to implement the Human Rights Act in real and meaningful ways in everyday life beyond the courts. 2023 has seen a significant increase in our practice based work, particularly with communities via funded programmes. This enables us to provide human rights support for free to those groups that need and can benefit most from it.

We continued to increase the depth and breadth of our reach throughout 2023, continuing to develop the virtuous reinforcing circle between our human rights practice work and policy work.

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WHY WE DO THIS WORK : We firmly believe in self-advocacy and that knowledge is power. Human rights are for everyone, and everyone should be able to know and benefit from their legal protections. As a small charity working across the UK, BIHR does not (and could not) provide human rights casework, advice, or similar support to individuals. Our work with individuals is focused on enabling people to increase their knowledge and confidence to advocate for their human rights with decision-makers involved in their lives.

THE DIFFERENCE IT MAKES : We frequently hear from individuals who are able to challenge decisions that risk their human rights, or to prevent such risks, through the use of our materials and resources.

During 2023 our practical work with individuals primarily focused on improving our information provision. Key to this was our website to support to enable people to build their capacity to self-advocate for their rights and working with the groups that support them through our community programme (see Aim 2).

New engaging, informative website and content: In December 2022 we launched the rebuild of our new website, tested directly with people, with a focus on enabling people to know more about their rights, particularly through the Get Informed section www.bihr.org.uk/. Throughout 2023 we have invested in developing our content, particularly the Get Informed section. A consistent theme across all our work is the lack of accurate, plain language and practical information and tools on the Human Rights Act, for both rights-holders and duty-bearers. Our ambition is for the Get Informed section to be the go-to resource to support people not only wanting to learn more about the Human Rights Act, but to also put it into practice.

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Workshops for people via their community groups: Open access sessions on the Human Rights Act for community groups, with an emphasis of ensuring groups bring the people they support into the work and sessions (see Aim 2, Supporting Communities work, below).

Co-developed resources with children and young people and parents on mental and human rights: Our programme with NHS England (See Aim 3 Improving Systems work, below) included ring fenced funding specifically to provide support to children and young people. It became clear that workshops would not be the most effective means of upskilling people in their rights. So, working with our Lived Experience Experts (2 young people, and 1 parent) we co-developed a set of specific resources for young people (and their supporters). These focused on supporting young people to both know about, and be able to advocate for, their human rights when they are receiving services. This work was launched in early 2023, with a session led by our LEEs. You can watch clips from the event online.

Increased easy to understand materials on the ECHR: Anticipating the attack on the European Convention and Court system at the start of this year, we have undertaken a programme to create the accurate but plain language materials people need to understand the political debates and implications. This year we have created the following sections of our website, which include videos, statistics, and real life stories:

• ➢ All about the ECHR (responding to FAQs we get) link

• ➢ What is the ECHR? link

• ➢ Relationship between the HRA and ECHR link

• ➢ Relationship between the ECHR and EU link

• ➢ Principles of the margin of appreciation and the living instrument link

• ➢ ECtHR Interim Measures generally and involving the UK, keeping updated as the Rwanda case develops link

Easy Read commitment: We’ve continued to prioritise our commitment to producing our resources in Easy Read. We have invested in staff development and certification in Easy Read, and we continue to coproduce and to pay people with learning disabilities to expert review materials for accessibility.

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WHY WE DO THIS WORK : A key objective in our Strategic Framework is to secure grant funding for Human Rights Act support for community groups as a programme, rather than those with the least resources having to “buy-in” our services. We have secured funding to enable us to develop a community programme.

THE DIFFERENCE IT MAKES: Community and voluntary sector groups are often on the frontline of working with people to secure their rights. However, they do not always describe this in terms of human rights or have the knowledge and confidence to advocate making explicit use of the Human Rights Act. Our work supports community groups – from grassroots and self-led groups through to national organisations – to transform their commitment to human rights into human rights action and advocacy.

During 2023 we worked with a range of community and voluntary groups reaching thousands of people across the UK. The community and voluntary groups we supported worked with a range of people and issues including children’s rights, health and care advocates, Special Educational Needs and Disabilities support groups and SENDIAS advocacy services, people in drug and alcohol recovery and advocacy, people with learning disabilities, torture survivors, women subjected to discrimination.

Community Programme: Our new community programme, funded by The Baring Foundation, started in May 2022, with activities starting to be delivered in 2023. The programme has 2 tracks: 1) open awareness raising sessions for community groups, 2) intensive programmatic support to up to five community groups to build capacity and identify and co-develop a Human Rights Act solution to support the group and the people they support.

STRAND ONE: AWARENESS RAISING WORKSHOPS: We received 57 applications from groups, across England, Northern Ireland, Scotland, and Wales supporting a range of people, including those experiencing homelessness and poverty, the LGBT+ community, refugees, asylum seekers & migrants, recovery communities, women experiencing

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domestic abuse, people with disabilities, carers, and more. Demand outstripped capacity, even with funding in place to support this work. However, we were able to offer 10 organisations free workshops providing a bespoke, practical introduction to the Human Rights Act. For the sessions we were able to deliver:

STRAND TWO: CO-DESIGNING HUMAN RIGHTS SUPPORT WITH COMMUNITY PARTNERS: Following an open access information session and application process, we selected 6 groups (from 20+) to work with on this intensive strand of the programme. Using the 4 phases of Discover > Define > Develop > Deliver we run a co-

production process. This brings together BIHR’s expertise on the Human Rights Act practice with our partners’ expertise in the issues their communities face. We identify and develop solutions that respond directly to people’s needs. In 2023 we worked with:

All Together in Dignity UK : Together we produced a resource for young people to understand their human rights and how to use them. There is a specific focus on young people living in poverty, which was key to the young peer supporters we worked alongside.

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All Wales People First : Together we co-produced an accessible resource supporting people with learning disabilities to know about their human rights and how to use them so that they can advocate for themselves and others. A particular issue is challenging arbitrary detention in mental health units and supporting people to live independently.

Fair Justice Systems Scotland : Together we co-produced a resource for Black African communities struggling with access to services in Scotland. The resource aims to provide practical examples of human rights in real life and how to use frameworks in order to make sure rights are respected.

Families in Trauma and Recovery : Together we co-produced a resource for families, including parents and children, which have experienced trauma and are trying to navigate the system to receive care and support using the language of human rights.

Migrants’ Rights Network : Together we co-produced a practical guide on human rights geared towards asylum seekers living in temporary accommodation who can sometimes have their rights neglected whilst in these situations.

My Life, My Choice : Together co-produced an Easy Read resource for people with learning disabilities who have been placed in long stay hospitals unnecessarily or for too long. This tool informs people about what human rights they have and how to use them to challenge poor decisions about their care and treatment.

To mark Human Rights Day 2023, we held a parliamentary launch of the resources with all the community partners speaking about the importance and impact of this work. The event was chaired by BIHR Trustee, and now Chair, Imran Khan KC, while Joanna Cherry KC, now Chair of parliament’s Human Rights Committee, opened the event, welcoming the positive and proactive work on the Human Rights Act in communities across the UK.

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London community programme: funded by the Baring Foundation and City Bridge Trust, we have been awarded a grant together with Just Fair to offer free, tailored support to community groups in London. Over the next five years, we’ll work directly with those facing discrimination and disadvantage in the capital to use human rights law in their everyday work to create practical, real-world change. Work started in the latter part of 2023, with several of our development year workshops with Just Fair having been delivered. This will be a major source of BIHR’s community work in the coming years.

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Consultancy support for community groups: We also provide programmes of human rights support, on a consultancy basis, for larger voluntary sector organisations. In 2023 we were pleased to be recommissioned by the Scottish Recovery Consortium to co-develop and deliver the second programme on human rights based addiction recovery advocacy in Scotland. The programme works directly with people in recovery and a range of national, regional, and local support groups, providing a 10-week capacity building programme, concluding in 2024.

Learning and development for not-for-profits: Our work with NDTi has continued during the year. NDTi is an independent not for profit organisation, which delivers statutory funded programmes to public bodies and individuals to support independence and choice, particularly for older people, children and young people, and disabled people. This year NDTi launched a new organisational strategy explicitly embedding human rights. As well as supporting NDTI’s external programmes, we developed a two-part internal human rights confidence building workshop series for the NDTi team.

Continued training for community groups: Whilst our strategic focus has shifted to focus on programmatic support, we do continue to provide shorter training interventions. This is particularly important for community groups as we know: a) demand for our free to access programme support outstrips capacity; b) a one-off training intervention is often very effective, especially for advocacy-based groups; 3) it is an important means to diversify the groups we do work with. See for example, this write up of our training with SWAN Advocacy (in South West England) including feedback directly from

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advocates on the value of our training.): “It was really useful training and adapted well to Advocacy.” (Advocate)

Developing new work to support SENDIASS: This year we started to develop Human Rights Act support for SENDIASS (special educational needs information, advice and support services), with a free taster session with managers across England. This led to further work developing and delivering SENDIASS specific workshops empowering advocates to make use of the HRA in their work to secure much needed support for children and young people.

NATIONAL ADVOCACY AWARDS

We were delighted to win the 2023 Best Supporter award at the National Advocacy Awards , after being nominated by three community groups we have supported (full news story). The award “focuses on people who do not directly deliver advocacy but who contribute to and improve

standards within the sector.” From over 80 nominations, in shortlisting BIHR, the panel noted, “the judges were impressed by three different organisations nominating BIHR - this level of impact across the community needed to be recognised and showcase the support BIHR is offering to the advocacy community.” Organisations that nominated BIHR said: "BIHR supported us to make a human rights challenge in the case of one of our members... they helped us challenge

the care service and local authority. It led to a reversal in decision making!" (All Wales People First) AND "The BIHR project has been monumental in equipping our staff and volunteers to understand and implement the Human Rights Act in their day-to-day work in supporting women." (Hopscotch Women’s Centre)

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WHY WE DO THIS WORK: A culture of respect for human rights means that rights and duties should underpin every person’s interaction with public officials who make decisions about their lives. This was one of the key aims for bringing in the Human Rights Act. BIHR is not a governmental institution, a regulator or a court, so we have no official powers to make public bodies comply with human rights law. But we do have an important role to play in supporting those bodies and their staff to understand their human rights duties and put these into their everyday decision-making, policies, practices and processes. We do this through our expertise in the law in practice and being informed by the lived experience of both people and staff.

THE DIFFERENCE IT MAKES: Our work with public bodies shows us that staff want to achieve the best possible outcomes for the people they support, although they are often facing tough decisions, tight time and budgetary constraints, and a complex maze of laws and regulations. Equipping staff with the knowledge, confidence, and legal framework they need to back up rightsrespecting decisions, can help give them the courage to focus on people’s rights whilst also balancing risks, to achieve better outcomes for people accessing services.

We have worked directly with several thousand people developing, delivering and managing public services across Great Britain. This included working with NHS Trusts and bodies, local authorities, city and county councils, national bodies, providers of social support, care and education providers, in England, Scotland and Wales, working in areas including children & adult social work and welfare; children’s inpatient mental health; community-led support; education, including SEND; forensic mental health; local and national commissioners; and mental health and social care support.

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We have continued to bring our Lived Experience Experts (who initially joined us through our NHSE programme) into the development and delivery of our services for public

bodies. Our co-production model is one of co-development and co-delivery, which brings together our experts’ lived experience of services with BIHR’s expertise in understanding how to make human rights law a tool for practice.

In the year we completed our human rights and children’s mental health inpatient programme, commissioned by NHSE . This programme provided a 2-part learning intervention available to staff working in NHSE in these services. We also developed and delivered a 10-part Practice Leads programme to 48 staff members across children’s mental health services to develop further knowledge, confidence, and skills to drive forward human rights-respecting practice.

Working with Leeds and York Partnership NHS Foundation Trust to introduce and consolidate human rights legal knowledge throughout the Trust, with the aim of

becoming an organisation founded on the principles of human rights. The programme of work involved: (1) Mapping issues with the Trust’s board; (2) Research and human rights knowledge sharing session with people who access services and their loved ones; (3) A two-part staff capacity building workshop series with 300 staff across the Trust; (4) An 8 part in-depth learning programme with up to 38 members of staff (‘Practice Leads’); (5) A human right focused policy workshop.

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In the year we completed our human rights programme with Sheffield Health and Social Care NHS Foundation Trust, which sought to assist with the aim of embedding a culture of human rights across the organisation. We supported the appointment of a Human Rights Officer within the Trust itself, including sitting as an interview panel member and working with the Officer across this programme.

Activities in this programmes included working with Trust lived experience experts, coproduction workshops with people accessing services; a human rights capacity-building programme for cohorts of staff; an intensive human rights practice leads programme; and supporting the creation of an online Human Rights Communities of Practice.

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WHY WE DO THIS WORK: Our work to secure the Human Rights Act focuses on our unique role in bringing together both legal expertise in the practical application of human rights with lived experience from both rights holders and duty bearers. Too often the voices of people and organisations for whom the Human Rights Act matters are rarely heard in the national debates about changing our law. Yet these are the people who will be impacted by the changes, either as individuals whose rights will be reduced, or as those working in public bodies who will have a vital tool removed.

THE DIFFERENCE IT MAKES : Through our work we have supported people across the UK to be heard in these debates, to speak up for the Human Rights Act, and to resist the Bill of Rights Bill. Vitally, we have ensured that people’s real life stories have informed the parliamentary debates, putting them on the record. We have significantly informed parliamentary scrutiny, in particular through engagement with the Joint Committee on Human Rights, who issued the unusual recommendation that the Bill, scrapping the Human Rights Act, should not go ahead.

During 2023, BIHR’s policy work focused on the threat to the Human Rights Act presented by the Government’s actions to scrap the Act and replace it with a Bill of Rights, more aptly called a Rights Removal Bill. Whilst BIHR is not a campaign group, as a charity, the Board of Trustees authorised the use of non-partisan campaigning to secure the Human Rights Act, which is fundamental to BIHR achieving our charitable objectives. We have worked directly with over 1000 people engaged in our policy work during the year.

SECURING OUR HUMAN RIGHTS ACT, PROTECTIONS & SYSTEM

Jan 2023: MPs Question the Justice Secretary (read / watch our summary here): through building relationships with MPs, focused on sharing real life stories of the impact of the HRA, we were able to see robust questioning of the Justice Secretary. Marion Fellows SNP MP raised the impact of the Bill on disabled people, having previously shared Bryn’s story from

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our work with advocacy groups in the parliamentary debate on the international day of disabled people the month before.

Jan 2023: The Joint Committee on Human Rights legislative scrutiny report on the Bill of Rights (read / watch our summary here): the JCHR took a range of evidence and engaged with civil society through surveys and questions, which BIHR encouraged CVS groups to respond to with their views on the HRA. BIHR submitted both our own evidence and supported our RITES Committee of Lived Experience Experts to submit their own evidence to the JCHR. The report’s analysis and conclusions chime very clearly with BIHR’s, with a key focus on both the legal technicalities and what these mean for people in their everyday lives. The JCHR delivered an unusually strong rejection of the Bill of Rights, with the final line reading “The Government should not progress the Bill in its current form through Parliament.” Both BIHR’s evidence, and the evidence of our RITES Committee were cited and quoted throughout the report. For example:

“The British Institute of Human Rights stated that legal uncertainty caused by the repeal of section 3 and introduction of clause 40 would “create chaos which ultimately will lead to more breaches of people’s human rights and place public bodies and their staff in incredibly difficult and confusing positions.”

From Daisy, RITES Committee member: “Removal of positive obligations … will make our [local authorities] and NHS bodies less accountable to both citizens and the system of justice … If public bodies are no longer required to act in these circumstances, instead adopting a reactive duty, it is likely that a ‘he who shouts loudest’ (or whose carers or parents shout loudest) management approach will be adopted across our pressurised public services, leaving those unable to speak up (or have someone to speak up for them) voiceless, including children and young people.”

April 2023: Parliamentary joint action: Section 3 of the Human Rights Act is a key part of making human rights real every day, but the UK Government has attempted to get rid of it through three recent Bills. We led a group of 46 civil society organisations in writing to the Joint Committee on Human Rights to raise our concerns. The JCHR confirmed they were aware of the concerns, and would keep a watching brief of the issue, subsequently raising in in legislative scrutiny (read here).

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Jan – June 2023: work with the Council of Europe investigation into the Bill of Rights Bill: In December 2022, the Council of Europe

Commissioner for Human Rights said, “both the overall system for protecting human rights, and the rights of specific groups, are currently under pressure in the United Kingdom”. As part of the Council of Europe's investigation, our CEO was asked to give evidence to the Assembly Committee in Paris in Feb 2023, along with Baroness Hale. Subsequently, Kamal Jafarov, Human Rights Rapporteur, visited the UK to meet with parliamentarians, academics and civil society groups to gather further evidence on human rights reform in the UK. Our Head of Policy & Programmes joined representatives from JCWI, to discuss concerns with the Rights Removal Bill and the (then) Illegal Migration Bill, better called the Refugee Ban Bill, and the way they’ll impact people’s human rights across the UK. The Rapporteur’s report raised a number of concerns with the UK Government's proposed changes to human rights in the UK, reflecting a considerable number of BIHR’s points (read here).

March – July 2023: work on the Illegal Migration Bill: Introduced by the (then) Home secretary in March 2023, BIHR took the strategic decision to work on the Illegal Migration Bill. Whilst BIHR is not a migration organisation, it was important for us to include this in our policy work as the “Refugee Ban Bill” was a clear attempt to circumvent human rights protections in both the HRA and the ECHR. Ahead of the Second Reading of the Refugee Ban Bill, we created a "cheat sheet" to explain some of our initial concerns about the Bill and its implications for people in the UK, followed up with a detailed briefing outlining the HRA/ECHR concerns with the Bill, which was used extensively by civil society groups, parliamentarians and committees, and the Council of Europe Parliamentary Assembly (read here).

BIHR’s RITES Committee in 2023

Our RITES Committee (standing for real-life insights, tips, experiences and stories) is made up of experts by experience who have used our Human Rights Act to achieve change – for themselves, the people they work with or their loved ones. The RITES Committee is funded through BIHR’s core funding. Too often those in power reduce our human rights to legal technicalities and procedural nuances – but human rights are about much more than that. Ultimately, our Human Rights Act is about people, and about giving people the power to hold the Government to account. With our RITES Committee, we

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show how the Act has done just that as we work to keep that power in the hands – and the voices – of people.

2023 marked the one year anniversary of our RITES Committee. We celebrated with a unique parliamentary event showcasing our members’ real life experiences of the Human Rights Act, so rarely heard by MPs and peers. The event was hosted by - our trustee, Baroness Grey Thompson, in the House of Lords, and Parliamentarians and civil society groups were invited to hear the experts talk, sharing a different story about the importance of the HRA for people in their everyday lives (read here).

Across 2023 we worked with our RITES Committee in accomplishing the following:

• Produced a series of videos on the cost of living crisis, how this links to human rights, and how the Human Rights Act can support people. These can each be viewed by clicking on the below thumbnails.

• • Had their submission quoted by the Joint Committee on Human Rights’ legislative scrutiny report into the Bill of Rights Bill (noted above).

• • Produced a conversational blog on why the principle of universality – that human rights are for everyone – is so important (read here).

• • Co-produced BIHR’s policy response to the Department for Health & Social Care’s consultation on visitation rights in hospitals, care home and hospices (see below).

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Save our Human Rights Act coalition: Throughout the year we continued our joint leadership of this important information sharing and collective space for over 200 groups across the UK. As well as

being a member of the Steering Group and regularly chairing meetings, we have provided an upskilling session on the ECHR and Court, to enable members to understand both the technical detail and the impact. We’re also an active member of a number of networks, including the Civil Society Network, the Human Rights Consortium Scotland, Equally Ours and HEAR. These are important forums for the sharing of information, support, and collaboration.

Human Rights Day 2023: Small places close to home

On the 75th anniversary of the Universal Declaration of Human Rights, we coordinated over 75 organisations across the UK to come together to speak up for human rights, exemplifying the United Nations' call for a "shared movement of humanity" while empowering people to claim their rights.

We issued a joint Open Letter to the Prime Minister and political leaders. The letter said: “This Human Rights Day, we celebrate having secured our Human Rights Act; we celebrate the UDHR. There is, however, much work to do in resisting the sustained attacks on universal human rights here at home. We are calling on all political leaders to reaffirm the commitment to universal human rights for all people, through both words and actions, nationally, in devolved nations, and in the small places close to home.” We worked with My Life My Choice to create an Easy Read version of the letter. Advocates from learning disability groups across the UK, including Learning Disability England and the Scottish Commission for Learning Disability, then collaborated on a video version of the letter.

Our letter was shared across social media, and coverage included a comment piece from our CEO in Byline Times.

The UK Government's Response: “Thank you for your letter of 8 December to the Prime Minister regarding Human Rights Day, and the 75th anniversary of the Universal Declaration of Human Rights. I have been asked to reply as the Minister with responsibility for human rights policy. The anniversary of such an important statement of our rights is indeed something to celebrate, and I can confirm that the Government takes seriously its responsibility to stand up for human rights and uphold the commitment to universal human rights for all people.” Lord Bellamy, Parliamentary Under Secretary of State in the Ministry of Justice

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MAINSTREAMING THE HUMAN RIGHTS ACT INTO WIDER POLICY

With the immediate risk of the Human Rights Act being scrapped by the Bill of Rights Bill having been reduced due to the Bill being removed, we have been able to take up more work on our second policy aim: integrating the HRA into wider policy discussions, to secure rights-respecting policy development.

Summer 2023 visiting rights in care homes, hospitals and hospices: As well as liaising with key organisations in the health and care sector, we submitted a consultation response to the Dept of Health and Social - Care co written with our Lived Experience Experts who contributed their direct experiences of visitation. We combined this with BIHR’s expertise on human rights law and our extensive work with individuals and staff in care homes and

hospitals both pre- and post-pandemic to inform our submission. We said the UK Government needs to listen to lived experience voices in deciding whether further legislation is the solution. If so, this should also include listening to how such legislation should be designed, implemented and enforced to best ensure the human rights of those accessing care homes, hospitals and hospices and their loved ones are met in practice.

Summer 2023 consultation on a new Human Rights Bill for Scotland: As a member of policy groups in Scotland, alongside our practical work there, we submitted a letter in response drawing on our experience of working with individuals, public bodies and policy-makers. We welcomed positive steps to build on the UK’s legal human rights protections with the Human Rights Act as a blueprint and a foundation. However, we also raised concerns about the long and complicated nature of the consultation that excluded many people from participating and meant that even legal experts struggled to respond. We therefore responded via letter that included real-life examples from our work.

Sept – Dec 2023 experience informed research on DNARs for the Parliamentary and Health Service Ombudsman: Building on BIHR’s highly influential work during the pandemic, the Ombudsman commissioned BIHR to carry out research with people with learning disabilities into the use of Do No Attempt Resuscitation notices, and to put together a set of recommendations for improvement directly from people. This report will sit alongside the Ombudsman’s forthcoming reporting on the issue. We are incredibly proud of this piece of work, which will be published in 2024.

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OUR STAFF TEAM

Our staff team: with natural movement as team members moved to new opportunities in other organisations, we have been able to reflect on our structure and maximise it. We have invested in officer level

administrative support and in finance support; to provide the operational glue we need for our increased outputs. We have also expanded our Senior Human Rights Officer team, providing more experienced programme and policy expertise within the team, which also supports our officers’ development.

Ongoing learning and development: We have a monthly internal learning and development session, which includes external training and sessions drawing on the expertise of our staff team. This year our whole organisational training included: Working Smarter Not Harder; Cyber Security; Data Protection; Safeguarding; Fundraising and Finance; Education, Care and Health Plans; Devolution; Delivering support in the current context; the ECHR and Court, including a follow up session with our Chair; Social media and governance; the right to life developments; non-discrimination under the HRA and Equality Act; and Microsoft Excel. Additionally, our SMT undertook training to support the wider team, including Mental Health First Aid for Managers.

Staff wellbeing: Following review, our new leave provisions were implemented in 2023, including paid maternity and paternity leave, paid emergency dependent leave and compassionate leave. We have kept Covid-measures such as flexible wellbeing time during the working week each month. Recognising the potential for secondary trauma for our delivery staff, we also provide dedicated decompression following each session. We have run a specific session on wellbeing, and are putting an Employee Assistance Programme in place, to provide access to free, confidential support.

Remote working and flexi-space: as a remote organisation, our staff team is based across the UK, bringing a range of diversity. Following consultation, we have moved our fixed flexi-desk space in London to a

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new system which provides each staff member with a quarterly budget to hire their own space, as needed, with undertakings to ensure safety.

OUR TRUSTEES

Our Board brings a range of expertise to BIHR, including operations, finance, human resources, human rights and legal knowledge, parliamentary insight, social change, fundraising expertise, and lived experience of disability and living in services. There were no new Trustees appointed in 2023. A full list of the Board of Trustees during 2023 is available in Section 1 of this report.

Our much-valued Chair, Sir Nicolas Bratza, retired from the Board in 2024. The Board and staff team expressed their sincere thanks to Sir Nicolas for his services to BIHR, bringing us excellent, expert and empathic leadership that kept us squarely on our mission to champion the practical application of the Human Rights Act in people’s lives. The Board put in place succession planning arrangements, and in line with our governing document, a current Trustee was appointed to the role of Chair. We are delighted that Imran Khan KC will be chairing BIHR’s Board of Trustees from 2024 onwards.

A note from our 2023 Chair, Sir Nicolas Bratza, on his retirement in 2024:

I have been involved with the Institute since the early 1980s, first as a Governor and more recently as Chair and Board member. The organisation remains very close to my heart. I have watched it grow from very small beginnings to its current state where, it is both financially healthy and occupies an important place in the protection of fundamental rights in this country. The fact that, at least for the present, the Human Rights Act has been preserved is in no small measure due to the unfailing work of this outstanding team. Needless to say, my decision to resign is in no sense a reflection on BIHR. On the contrary, the organisation has never been stronger and chairing a wonderful Board has been both a pleasure and an immense privilege. It is an opportune time to step down from the organisation at a time when it is stable, well-managed and supported by an excellent Board of Trustees, with a great team in place to keep focused on delivering our core our mission of supporting positive change through the practical use of our Human Rights Act.

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Our trustees remain highly engaged in BIHR’s work, regularly hosting, chairing and speaking at our programme and policy events. In addition, we hold an annual whole team and Trustee meeting, combining both informal and formal sessions. This provides the team with the opportunity to present key areas of work to the Board, with Q & As, as well as general relationship building.

OUR GRANT FUNDING

In addition to generating income through our human rights training and consultancy, we continued to develop and cement our grant funding mix. During 2023 we were very pleased to secure re-grants from the Joseph Rowntree Charitable Foundation and the Tudor Trust, each for 3-year grants, and to achieve a new multi-year grant from AB Charitable Trust. Additionally, following a significant amount of development work, we have been able to secure a 5- year funded programme for practical human rights work in London, with Just Fair, from Baring and City Bridge Trust.

In 2023 our grant funders included:

• AB Charitable Trust

• The Bromley Trust

• The Baring Foundation • The John Ellerman (both directly and via Foundation City Bridge Trust)

• The Joseph Rowntree Charitable Trust

• • The Tudor Trust

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3. FINANCIAL REVIEW

The Statement of Financial activities shows total net incoming resources in the year of £9,289 (2022: incoming resources of £45,240) and total funds being carried forward at year-end of £183,456 (2022: £174,167). The balance in the unrestricted funds decreased by £10,550 (2022: increased by £35,841) from £159,702 on 1 January 2023 to £149,152 on 31 December 2023. The balance in the restricted funds increased by £19,839 (2022: increased by £9,399) from £14,465 on 1 January 2023 to £34,304 on 31 December 2023.

3.1 Risk

The risk register is maintained by the CEO and reviewed by Trustees regularly at formal quarterly meetings. Throughout 2023, a key risk to the charity was government policy on the Human Rights Act, which sought to scrap the Act and remove and reduce current legal protections. 2023 opened with the then Justice Secretary consistently stating that he planned to progress the Bill of Rights Bill during the parliamentary term.

The Board confirmed that Government’s plans continued to present a clear and significant risk to BIHR’s ability to deliver our chartable objectives to promote and advance human rights. The Board authorised the continued use of non-partisan campaigning, in line with Charity Law, as a primary tool during 2023 to secure the legal protection of human rights. Regular review of action was undertaken by the Board at its meetings throughout 2023. This ensured compliance with Charity Commission guidance on political campaigning, which is always nonpartisan.

The risk to the Act abated somewhat with the change in Justice Secretary, and the new Minister confirming at the end of June that the government would withdraw the Bill that would have seen the HRA scrapped. However, there remained a significant risk, with continued negative political rhetoric and the emergence of two new practices in new legislation: (1) Ministers stating that new Bills are not compliant with the rights in the Human Rights Act (section 19 statements); (2) Provisions in new Bills seeking to disapply the HRA from its implementation, undermining one of the primary legislative mechanisms of the Act. Alongside this was an increase in negative political rhetoric around the European Convention on Human Rights, which underpins the Human Rights Act.

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3.2 Reserves

It is the policy of the charity that unrestricted funds which have not been designated for a specific use (its reserves) should be maintained at a level equivalent to between three and six months’ expenditure. This amounts to a range of £125,000 - £250,000. The Directors and Trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised.

The level of reserves required by the charity’s policy has been maintained throughout the year, though there was a slight decrease over the year, with the year-end figure being £149,152. The Trustees see this level of reserves as acceptable but, given the continued uncertainty around both funding within the charity sector, and around human rights law in the UK, they also consider it important that BIHR continues working towards holding reserves equivalent to in the region of six months expenditure.

3.3 Deferred income

In 2023, we received some payments from clients (in our work with public bodies) in advance for consultancy and training work that is to be delivered in 2024 and invoiced in advance for other such work. We also received some payments in 2023 from grant funders for project work to be undertaken in 2024. Such income in total amounted to £172,869. As the work to which this income relates is to be undertaken in 2024, it has not been recognised as income in these, our 2023, accounts. Instead, it has been treated as deferred income for 2024.

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4. PLANS FOR THE FUTURE PERIOD

Policy work to secure the Human Rights Act: The context continues to present a key risk to BIHR’s ability to deliver on our charitable objectives and primary operating model. There will be a General Election in July 2024 and it is likely that the Human Rights Act and/or Convention will be subject to risks. In the coming year, we will be mindful of election law as well as charity law, in continuing our policy focus to demonstrate the positive value of the HRA for people across the UK.

Development of resources to respond to the significant need for basic human rights knowledge support : This work can be difficult to fund, with funder focus often on "bigger impact" projects. However, it is clear that the foundations must continue to be laid. Throughout 2023 we invested significant resource in building a new website. During 2024 maintaining and updating this, alongside the resources people need to make change for themselves, remain a priority.

Growing our human rights change programmes with public bodies and services : Our programmatic approach to human rights learning and development has been successful during 2023. We will continue to embed and develop further to secure longer-term, sustainable changes.

Implementation of our programmatic approach to supporting community and voluntary groups : With dedicated funding for this work both nationally and within London, we will focus on implementation and gathering learning on what works (and what does not) to support us to further develop our free to access support for community groups.

Exploring funding for our practice leads programmes in advocacy sectors : Our programmatic approach with public bodies has developed an important model of practice leads to embed human rights practice. This could be a useful model for the advocacy sector. The funding is less straightforward here, so we plan to explore this during 2024, with the hope of securing this work moving forward.

Continuing to develop our Easy Read and accessible materials : This has been a critical development for last several years. In 2023 staff members became accredited in Easy Read and we continued to build our internal capacity and Easy Read co-production. We will continue this organisational commitment.

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5. STRUCTURE, GOVERNANCE AND MANAGEMENT

The British Institute of Human Rights is a company limited by guarantee without a share capital incorporated on 27 November 2003 and registered with the Charity Commission on 16 January 2004 as a charity. Its governing rules are its Memorandum and Articles of Association.

The Trustees, who are also the Directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Sir Nicolas Bratza (retired as Chair and Trustee 1 May 2024) Imran Khan KC (appointed Chair 1 May 2024) Mark Hilton Baroness Grey-Thompson Stephen Pittam Edith Prak Joe Powell

Sanchita Hosali (Director not Trustee, for Company Secretary Purposes).

None of the Trustees and Directors has any beneficial interest in the company. All of the Directors and Trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

Trustee selection methods

New trustees are appointed by existing trustees, who use a variety of methods, including direct research and approaches, and open advertising and selection, depending on the needs of the organisation.

Trustees serve for a term of three years and are eligible for re-appointment. During 2023 no new Trustees were appointed.

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Trustee responsibilities

The trustees meet quarterly, with additional meetings as required. Trustees determine pay and remuneration for key management personnel on the advice of the Chair and Honorary Treasurer, who act as the remuneration subcommittee of the Trustee Board. In doing so, Trustees have regard to both performance and the pay scales established by the charity, which seek to be consistent with remuneration levels in organisations of comparable size, reach and status. The ongoing management of the charity is delegated to the CEO. In 2023 activities were delivered mainly through the work of on average ten staff members, supported by trustees.

6. TRUSTEES’ RESPONSIBILITIES IN RELATION TO THE FINANCIAL STATEMENTS

The charity trustees (who are also the directors of the charity or the purposes of company law) are responsible for preparing a trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the charity trustees to prepare financial statements for each year which 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 the income and expenditure, of the charity for that period. In preparing the financial statements, the trustees are required to:

• select suitable accounting policies and then apply them consistently;

• observe the methods and principles in the Charities SORP;

• make judgements and estimates that are reasonable and prudent;

• state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;

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• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence 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 in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Statement as to disclosure to our Independent Examiner

In so far as the trustees are aware at the time of approving our trustees’ annual report:

• there is no relevant information, being information needed by the Independent Examiner in connection with preparing their report, of which the Independent Examiner is unaware, and

• the trustees, having made enquiries of fellow directors and the Independent Examiner that they ought to have individually taken, have each taken all steps that they are obliged to take as directors in order to make themselves aware of any relevant information and to establish that the Independent Examiner is aware of that information.

Approval

This report was approved by the Trustees on 12 June 2024 and signed on their behalf.

Imran Khan KC Chair and Trustee

Mark Hilton Honorary Treasurer and Trustee

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INDEPENDENT EXAMINER’S REPORT TO THE DIRECTORS AND TRUSTEES OF THE BRITISH INSTITUTE OF HUMAN RIGHTS

Independent Examiner's Report To the Directors and Trustees of The British Institute of Human Rights

I report to the Directors and Trustees on my examination of the financial statements of The British Institute of Human Rights (the charity) for the year ended 31 December 2023.

Responsibilities and basis of report

As the Directors and Trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).

Having satisfied myself that the financial statements of the charity 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 the charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act) (amended 2022). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act (amended 2022).

Independent examiner's statement

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act (amended 2022). I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, 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 that in any material respect:

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

2. the financial statements do not accord with those records; or

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INDEPENDENT EXAMINER’S REPORT TO THE DIRECTORS

AND TRUSTEES OF THE BRITISH INSTITUTE OF HUMAN RIGHTS

1. the financial statements 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

2. the financial statements 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 financial statements to be reached.

Francis Corbishley FCA Independent Examiner Moore Northern Home Counties Limited First Floor 73-75 High Street Stevenage Hertfordshire SG1 3HR

Dated: ......................

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STATEMENT OF FINANCIAL ACTIVITIES

(including income and expenditure account)

for the year ended 31 December 2023

			Unrestricted	Restricted	Total	Unrestricted	Restricted	Total
			funds	funds		funds	funds
			2023	2023	2023	2022	2022	2022
	Notes		£	£	£	£	£	£
Income from:
Donations and
legacies		3	150,331	-	150,331	143,344	-	143,344
Charitable activities		4	169,578	106,850	276,428	292,307	53,613	345,920
Investments		5	2,188	-	2,188	506	-	506
Total income			322,097	106,850	428,947	436,157	53,613	489,770
Expenditure on:
Charitable activities		6	332,647	87,011	419,658	400,316	44,214	444,530
Net
(expenditure)/income / Net movement in funds			(10,550)	19,839	9,289	35,841	9,399	45,240
Fund balances at	1
January 2023			159,702	14,465	174,167	123,861	5,066	128,927
Fund balances at	31
December 2023			149,152	34,304	183,456	159,702	14,465	174,167

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

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BALANCE SHEET

as at 31 December 2023

		2023		2022
	Notes	£	£	£	£
Current assets
Debtors	10	68,152		54,032
Cash at bank and in hand		305,975		302,695
		374,127		356,727
Creditors: amounts falling due within one year	11	(190,671)		(182,560)
Net current assets			183,456		174,167
Income funds
Restricted funds	13		34,304		14,465
Unrestricted funds			149,152		159,702
			183,456		174,167

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 December 2023.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Directors And Trustees on 12 June 2024

Imran Khan KC Chair and Trustee

Mark Hilton Honorary Treasurer and Trustee

Company registration number 04978121

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NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 December 2023

1. Accounting Policies

Charity information

The British Institute of Human Rights is a charitable company limited by guarantee incorporated in England and Wales. The registered office is 167-169 Great Portland Street, Fifth Floor, London, W1W 5PF, England.

1.1. Accounting convention

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)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

The British Institute of Human Rights meets the definition of a public interest entity under FRS102.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

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

1.2. Going concern

The trustees consider that there are no material uncertainties about the charity’s ability to continue as a going concern. In 2023, the charity continued to generate significant income through human rights training & consultancy, offering the digital delivery solutions originally developed during the Covid-19 pandemic, in combination with a continued return with some clients to more traditional face-to-face modes of delivery. In addition to generating income through human rights training and consultancy, the Charity also continued to develop and consolidate its grant funding mix, securing significant grants from both existing and new funders. Naturally, there remains, as ever, a degree of uncertainty around the future of some grant funding, and some concern around a political climate that remains hostile to human rights (despite a number of key concerns on this being alleviated in 2023). BIHR's fundraising approach is accounting for these factors, however, continuing to focus on growing income from a

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NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 December 2023

diverse range of sources, while working hard to ensure that the charity’s work is not undermined by the hostile political climate. The trustees are therefore confident about the charity's future and, accordingly, the financial statements have been prepared on a going concern basis.

1.3. Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received, and the amount can be measured reliably.

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received, and the amount can be measured reliably and is not deferred.

For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the Trust that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably, and the charity has been notified of the executor’s intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is a treated as a contingent asset and disclosed if material.

Donated services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably.

On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

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The British Institute of Human Rights

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 December 2023

Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.

Fund accounting

Unrestricted funds are available to spend on activities that further any of the purposes of charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are grants and donations which the donor has specified are to be solely used for particular areas of the charity’s work or for specific projects being undertaken by the charity.

1.4. Expenditure

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

• Costs of raising funds comprise the time proportion of staff salary costs and costs directly related to fund raising.

• Expenditure on charitable activities includes the costs of activities undertaken to further the purposes of the charity and their associated support costs.

• Other expenditure represents those items not falling into any other heading.

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

Allocation of support costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel, payroll and governance costs which support the charity’s activities. These costs have been allocated between cost of raising funds and expenditure on charitable activities.

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The British Institute of Human Rights

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 December 2023

1.5. Tangible fixed assets

Individual fixed assets costing more than £500 are capitalised at cost and are depreciated over their estimated useful economic lives on a straight line basis as follows:

Asset Category

Office equipment – straight line over 4 years Office furniture – straight line over 5 years

1.6. Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

1.7. Employee benefits

Short term benefits

Short term benefits including holiday pay are recognised as an expense in the period in which the service is received.

Employee termination benefits

Termination benefits are accounted for on an accrual basis and in line with FRS 102.

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The British Institute of Human Rights

NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2023

2. Critical accounting estimates and judgements

The following judgements (apart from those involving estimates) have had the most significant effect on amounts recognised in the financial statements.

Accounting estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The following judgements (apart from those involving estimates) have been made in the process of applying the above accounting policies that have had the most significant effect on amounts recognised in the financial statements:

Useful economic lives of tangible assets

The annual depreciation charge for tangible assets is sensitive to changes in the estimated useful economic lives and residual values of the assets. The useful economic lives and residual values are re-assessed annually. They are amended when necessary to reflect current estimates, based on technological advancement, future investments, economic utilisation and the physical condition of the assets.

Contributions in kind

The value of the contributions in kind are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market.

There are no key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets or liabilities within the financial year.

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The British Institute of Human Rights

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 December 2023

3. Donations and legacies

Donations and legacies
Donations and gifts Bromley Trust John Elleman Foundation Joseph Rowntree Charitable Trust Tudor Trust AB Charitable Trust Other	Unrestricted funds Unrestricted funds 2023 2022 £ £ 10,000 20,000 42,000 42,000 39,375 45,000 35,200 32,000 20,000 - 3,756 4,344
	150,331 143,344

4. Charitable activities

Services provided under contract Performance related grants Analysis by fund Unrestricted funds Restricted funds	Income from Charitable Activities Income from Charitable Activities 2023 2022 £ £ 169,578 292,307 106,850 53,613 276,428 345,920 169,578 292,307 106,850 53,613 276,428 345,920

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The British Institute of Human Rights

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 December 2023

Grants for the provision of good and services

Baring Foundation (Community Programme) Baring Foundation (Parliamentary Campaign) Baring Foundation (London Communities) Tudor Trust (Wellbeing)	Restricted Funds Unrestricted Funds Total 2023 Total 2022 £ £ £ £ 54,000 - 54,000 33,333 6,760 - 6,760 20,280 44,090 - 44,090 - 2,000 - 2,000 -
	106,850 - 106,850 53,613

Training, consultancy and contracts

	Restricted	Unrestricted	Total	Total
	Funds	funds	2023	2022
	£	£	£	£
Lancashire and South Cumbria NHS
Foundation Trust	-	-	-	25,360
Midlothian Health and Social Care
Partnership	-	-	-	4,000
NHS England & Improvement	-	19,268	19,268	94,268
Scottish Recovery Consortium	-	15,487	15,487	37,000
Sheffield Health and Social Care NHS
Foundation Trust	-	-	-	25,750
Somerset County Council	-	-	-	19,290
Tees, Esk & Wear Valley NHS Foundation
Trust	-	53,850	53,850	47,200
The National Development Team for
Inclusion (NDTi)	-	-	-	10,540
Wakefield Council	-	-	-	4,500
Leeds & York Partnership NHS Foundation
Trust	-	54,270	54,270	-
Other public sector training and consultancy	-	11,935	11,935	17,200
Other not-for-profit sector training and
consultancy	-	11,780	11,780	4,845
Other private sector training and
consultancy	-	1,360	1,360	-
Reimbursed expenses	-	107	107	417
	-	168,057	168,057	290,370

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The British Institute of Human Rights

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 December 2023

Other

Other
Royalties, publishing & speaking fees Sale of resources	Restricted Funds Unrestricted Funds Total 2023 Total 2022 £ £ £ £ - 1,240 1,240 1,690 - 281 281 208
	- 1,521 1,521 1,898

5. Investments

5. Investments
	Unrestricted		Unrestricted
	funds		funds
	2023		2022
		£	£
Interest receivable	2,188		506
6. Charitable activities
	Expenditure on	Expenditure on
	Charitable		Charitable
	Activities		Activities
	2023		2022
	£		£
Staff costs	354,971		361,468
Programme costs	15,876		12,296
Office expenses	35,873		55,915
Premises costs	1,177		4,689
	407,897		434,368
Share of governance costs (see note 7)	11,761		10,162
	419,658		444,530
Analysis by fund
Unrestricted funds	332,647		400,316
Restricted funds	87,011		44,214
	419,658		444,530

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The British Institute of Human Rights

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 December 2023

7. Support Costs

7. Support Costs
	Support	Governance
	costs	costs	2023	2022
	£	£	£	£
Payroll and accounting	7,747	1,440	9,187	7,728
Independent Examination	-	2,532	2,532	2,306
Management committee	-	29	29	115
Other	-	13	13	13
	7,747	4,014	11,761	10,162
Analysed between
Charitable activities	7,747	4,014	11,761	10,162

8. Employees

The average monthly number of employees during the year was:

Staff	2023 Number 2022 Number
	10 10

The number of employees whose annual remuneration was more than £60,000 is as follows:

£60,001 to £70,000	2023 Number 2022 Number
	1 1

The charity does not operate its own pension fund but did contribute to the personal pension plans of twelve (2022: ten) employees.

The key management personnel comprise the trustees and the senior management team (being the CEO, Head of Policy and Programmes and Operations Manager) (2022: being the CEO and Head of Policy and Programmes). The total employee benefits of the key management personnel of the charity were £136,098 (2022: £155,958).

The charity trustees were not paid and did not receive any other benefits from employment with the charity in the year (2022: £nil). No travel expenses were paid to any trustee in the year (2022: £68 to one trustee).

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The British Institute of Human Rights

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 December 2023

9. Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

10. Debtors

10. Debtors
Amounts falling due within one year: Trade debtors Other debtors Prepayments and accrued income	2023 2022 £ £ 58,617 53,850 9,340 - 195 182
	68,152 54,032

11. Creditors: amounts falling due within one year

Notes Other taxation and social security Deferred income 12 Trade creditors Other creditors	2023 2022 £ £ 12,467 9,969 172,869 165,254 1,171 1,829 4,164 5,508
	190,671 182,560

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The British Institute of Human Rights

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 December 2023

12. Deferred Income

12. Deferred Income
	2023	2022
	£	£
Other deferred income	172,869	165,254
Deferred income is included in the financial statements as follows:
	2023	2022
	£	£
Deferred income is included within:
Current liabilities	172,869	165,254
Movements in the year:
Deferred income at 1 January 2023	165,254	100,250
Resources deferred in the year	7,615	65,004
Deferred income at 31 December 2023	172,869	165,254

13. Restricted funds

The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:

Baring Foundation (Community Programme) Baring Foundation (Parliamentary Campaign) Co-op Local Community Fund The Law Society Charity Baring Foundation (London Communities) Tudor Trust (Wellbeing)	Movement in funds Balance at 1 January 2023 Income Expenditure Balance at 31 December 2023 £ £ £ £ 8,900 54,000 (49,339) 13,561 499 6,760 (7,259) - 4,703 - - 4,703 363 - - 363 - 44,090 (29,623) 14,467 - 2,000 (790) 1,210 14,465 106,850 (87,011) 34,304

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The British Institute of Human Rights

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 December 2023

Baring Foundation (Community Programme) Baring Foundation (Parliamentary Campaign) Co-op Local Community Fund The Law Society Charity Baring Foundation (London Communities) Tudor Trust (Wellbeing)	Movement in funds Balance at 1 January 2022 Income Expenditure Balance at 31 December 2022 £ £ £ £ - 33,333 (24,433) 8,900 - 20,280 (19,781) 499 4,703 - - 4,703 363 - - 363 - - - - - - - - 5,066 53,613 (44,214) 14,465

Baring Foundation (Community Programme)

This grant was awarded to enable BIHR to increase support to civil society organisations on human rights practice through knowledge, confidence, and skills development, and through mentoring.

Baring Foundation (Parliamentary Campaign)

This grant was awarded to fund an experience-informed parliamentary campaign to secure the UK's legal protection of human rights.

Baring Foundation (London Communities)

This grant was awarded to promote and develop the use of human rights-based approaches for London-focussed civil society organisations.

Co-op Local Community Fund

This funding supported BIHR to hold free learning events on mental health and human rights in Tower Hamlets.

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The British Institute of Human Rights

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 December 2023

The Law Society Charity

This grant supported BIHR to reprint and distribute several of our practical resources on human rights law for self-advocacy and everyday decision-making in health and social care services.

The Tudor Trust (Wellbeing)

This grant is to be used towards staff, volunteer and trustee wellbeing during the course of the main Tudor Trust unrestricted grant works.

14. Analysis of net assets between funds

Fund balances at 31 December 2023 are represented by: Current assets/(liabilities)	Unrestricted funds Restricted funds Total Unrestricted funds Restricted funds Total 2023 2023 2023 2022 2022 2022 £ £ £ £ £ £ 149,152 34,304 183,456 159,702 14,465 174,167
	149,152 34,304 183,456 159,702 14,465 174,167

15. Related party transactions

There were no disclosable related party transactions during the year (2022 - none).

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