Trustees’ Report and Financial Statements for the year ended 31 December 2024
For
THE BRITISH INSTITUTE OF HUMAN RIGHTS
(A company limited by guarantee and a registered charity)
Company Number: 04978121 Charity Number: 1101575
CONTENTS
| CONTENTS | |
|---|---|
| Page | |
| Reference and administrative details | 1 |
| Trustees’ Report | 2 |
| Report of the Independent Examiner | 31 |
| Statement of Financial Activities | 33 |
| Balance Sheet | 34 |
| Notes to the Financial Statements | 35 |
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 as a charity on 16 January 2004. 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 Head of Operations: 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 2024
The Directors and Trustees present their annual report and financial statements for the year ended 31 December 2024. 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).
1. THE EXTERNAL OPERATING ENVIRONMENT
In 2023, the threat to the Human Rights Act from the Bill of Rights was averted, but this following year the protection of human rights remained uncertain. A General Election was anticipated, with the election called on May 23 and voting on July 4. During this short campaign period, the Human Rights Act and the European Convention on Human Rights were dividing and often contentious topics. Whilst the winning party’s commitment to the Convention was welcome, their manifesto lacked specific pledges regarding the Human Rights Act.
Thankfully the new government is not hostile to the HRA. However, it remains to be seen if it will fully embrace its principles, ensure that human rights duties are central to government decision-making, and resist the political forces that are seeking to undermine it.
BIHR remains vigilant about rising negative rhetoric and political populism that could rekindle hostility toward human rights ahead of the next election. It is essential to continue advocating for the Human Rights Act and not to take the current situation for granted. Throughout 2024, BIHR has focused on
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implementing human rights in practice and policy, demonstrating why the Human Rights Act is vital.
2. 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:
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.
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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.
2.1 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 published by the Charity Commission in determining the activities undertaken by the charity.
2.2 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 AgCHANGE life to achieve positive social change. 0°
2.3 How: 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
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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.
2.4 BIHR’s People
BOARD OF TRUSTEES
A Board of Trustees governs BIHR, each trustee having varied expertise and skills:
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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 over 14 years, elected in respect of the UK. Sir Nicolas is an invaluable source of advice, guidance, and inspiration for BIHR.
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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.
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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.
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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.
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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.
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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.
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- 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:
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Sanchita Hosali, CEO (biography).
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Carlyn Miller, Head of Policy, and Programme , on maternity leave from August 2024 (returned April 2025) (biography).
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Philip Moore, Head of Operations (biography).
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Emily Malcolm, Delivery Team Senior Manager (maternity cover role from Sept 2024 – June 2025) (biography)
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Katrin McEntee, Programmes & Policy Lead (from June 2024, previously Senior Human Rights Officer)(biography).
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Annie Smith, Senior Human Rights Officer (biography)
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Helen Walden, Communications and Public Affairs Officer (biography)
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Jacob Charnick, Human Rights Officer (biography)
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Valentina Carlet, Administration Officer (biography)
During 2024 the following staff left BIHR:
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Charlotte Maguire, Senior Human Rights Officer until September 2024
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Phoebe Craig, Human Rights Officer until September 2024
LIVED EXPERIENCE EXPERT CONSULTANTS
In 2021, we developed the paid roles of Lived Experience Expert consultants (LEEs). Our LEEs 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 2024 we developed new programmes involving our LEEs. They are also part of our RITES Committee supporting BIHR’s experience-informed policy work:
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Charli Clement , access Charli’s biography
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Hanna Gawron, access Hanna’s biography.
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Kirsten Peebles , access Kirsten’s biography.
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3. OUR ACHIEVEMENTS AND IMPACT
We have a unique position in UK civil society and human rights ecology, translating law into practice, enabling rights-based community advocacy and public service delivery. By combining accurate, accessible legal expertise with lived experiences, we bring meaningful and impactful national policy analysis. We have focused on ensuring lived experience and co-production are not abstract values but integral to the way we work. We believe this is a powerful approach, especially when dealing with policies and national decision-making affecting people's lives. 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 more people benefit from our support indirectly through the work of every person we empower. BIHR’s reach in 2024:
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We emphasise co-producing HRA tools directly with people, bringing together lived experience with the legal framework to support positive and well-informed advocacy. We continue to be committed to producing Easy Read versions of as much of our information as possible. We often work alongside our community partners and RITES Committee members to distribute resources back into the sector.. This supports not only people with learning disabilities, but also people for whom English is not their first language, and those with other communication and processing issues.
We have redeveloped our website, with pathways based on rights, duties and issues, and focus on providing Explainers across rights issues to support people to speak up both for themselves and to engage in rights debates from an informed position. We know this work is used by staff across health and social care, by equality and diversity professionals, by individuals and self-advocacy groups, campaigners and policy professionals, through to politicians (including the former opposition frontbenchers in Bill of Rights debates, who drew on our Easy Read materials and specific stories of change to articulate what was at risk).
We continually work on keeping our information updated as the law evolves , new legal cases set precedent (making sure litigation changes are known about and utilised), and as relatable practical stories of success emerge from our work with
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communities and public bodies . We also respond to policy information need , as identified in our practical work and through networks such as the Save Our HRA coalition , to provide the information that those we support require.
This element of our work is often overlooked, but we invest significant resources here, as we know the reach and importance of it, and it’s a key element of our widest infrastructure support.
2024 Explainers included:
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What do we mean by the State, Governments & Public Bodies?
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Hybrid public bodies under the Human Rights Act?
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What are positive obligations? (Video)
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What are interim measures?
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Safety of Rwanda (Asylum & Immigration) Act: human rights explainer
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The Elections Act, Voter ID & the Right to Free Elections
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UK General Election 2024 Manifestos and Human Rights
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The Mental Health Bill: a human rights explainer
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UK-wide Community Programme
This program empowers community groups across the UK to use Human Rights Act (HRA) advocacy. By linking the injustices faced by these communities to legally protected rights, we enable them to advocate for the legal responsibilities to respect, protect, and fulfil those rights. Our approach helps community groups positively disrupt existing policies and practices. The programme has two key components: raising awareness and co-designing initiatives.:
AWARENESS RAISING WORKSHOPS
Demand has continued to outstrip the places available on our programme. In 2023 we received almost 2.5 times as many applications and spaces; in 2024 this rose to 4 times as many applications versus spaces . This emphasises the increasing demand for this longer-term HRA support. We continue to have a disproportionately high number of applications from migration and asylum groups and disabled people’s groups, evidence of huge need.
In 2024 our community partners were:
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✓ Aberdeen in Recovery (joined by Caithness Family Support Group)
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✓ Allies for Justice & Families for Justice
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✓ Association for Young People’s Health
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✓ ATD Fourth World
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✓ Awesta Charitable Organisation
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✓ Bristol Reclaiming Independent Living
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✓ Bristol Refugee and Asylum Seeker Partnership
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✓ Devon and Cornwall Refugee Support
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✓ Dudley Voices for Choice
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✓ People First Dorset
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✓ Rochdale Women’s Welfare Association
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✓ Supported Loving
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✓ The Traveller Movement
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✓ Wyeside Arts Centre
Read more about the impact of our 2024 Community Human Rights Awareness Raising Workshop programme here.
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CO-DESIGNING HUMAN RIGHTS SUPPORT WITH COMMUNITY PARTNERS
In 2024, demand for our 6-month support program with community partners surged, highlighting the potential for Human Rights Act advocacy among various groups. We collaborated with organizations focused on racial justice, refugee justice, and the rights of disabled individuals and caregivers. Together, we identified key concerns and explored how the Human Rights Act could drive change, resulting in the co-production of four essential advocacy tools.
The African Women Empowerment Forum (AWEF) is a Nottingham-based community group focused on empowering African women. We co-created a brochure to raise awareness of the Human Rights Act for African women arriving here. It covers key human rights related to discrimination, migration status, asylum accommodation, and treatment by police and health services. With our co-production budget, AWEF translated the brochure into Arabic and printed copies for distribution.
"It has been a pleasure working with BIHR … we truly appreciate the opportunity to contribute to such meaningful work. The African Women Empowerment Forum is grateful for the collaboration and the impact this programme has had on our community.”
Cwm Taf People First is a self-advocacy charity in South Wales supporting people with learning disabilities. We co-produced a creative Easy Read human rights card game using real-life stories from their members and our experience. The game helps players explore applicable human rights for each story. With their coproduction budget, Cwm Taf printed the game, handled distribution, and organised a local launch event.
“BIHR really held our members interests at heart and worked with us to make sure that they were included in the process and that their voice was at the centre of our Game. This has allowed our members to see themselves within the final resource, generating a sense of pride, motivation to want to do more, and eagerness to share our work. We believe that the co-design project has generated a great foundation for us to champion human rights better in the future and to ensure that people with learning disabilities are not forgotten, overlooked or devalued when accessing and interacting with public services .”
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The Northern Ireland Refugees and Asylum Seekers Women's ~~a ——~~ Association (Bomoko NI) is a Belfast-based organisation created by and for women refugees and asylum seekers. We co-developed a pocket-sized leaflet for asylum seeker and refugee families in Northern Ireland to support women to use the Human Rights Act to challenge unfair housing decisions. a Using our co-production budget, Bomoko translated the leaflet into Arabic and Somali, printed larger versions, and hosted a tmore8 | local launch event.
“The human rights pocket guide we've developed is far more than a manual—it’s a practical resource designed for refugees, asylum seekers, and their advocates to navigate everyday challenges. It translates complex legal principles into clear, actionable insights ... This initiative has been invaluable in empowering our members with essential knowledge and support in navigating their rights and housing challenges.”
The Parent and Carer Alliance is a CIC supporting Gloucestershire families with children who have additional needs and disabilities. We co-developed a user-friendly guide outlining the human rights legal responsibilities of health, care, education, and local council officials with practical tools like template letters and flowcharts. With our coproduction budget, PCA printed and distributed several hundred copies and held a local launch event.
“This guide sets out some of the everyday situations that we see and provides a route map for families to be able to protect themselves. So often as a parent carer I would advocate for my child but not feel able to articulate the impact of the negative decisionmaking on my other children. I believe that for many families using this guide, it demonstrates how everyone within the household is affected and we hope, as a result, keeps families together .... the impact of the work that has been achieved will help so many more families in the future.”
All resources were launched as part of Human Rights Day 2024, see Aim 4: Policy.
London Human Rights Community Programme
Funded by the Baring Foundation and City Bridge Foundation, BIHR and Just Fair work to empower London-based community groups with tools, resources, and support to leverage human rights for social change. BIHR focuses on enablement through the Human Rights Act, while Just Fair uses the international frameworks. Our development year activities had 2 phases:
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The development year ended in July 2024, with Year 1 working with the 4 community partnerships starting in August. The remainder of 2024 focused on programme and support set up, with internal sessions, mapping, planning, and resource creation. Our work was put on hold for several weeks in the summer of 2024, recognising the impact of the London riots on the groups and communities we are supporting. We ensured we reached out to our partners offering support and signposting on managing large public trauma events. Year 1 continues into 2025.
Other human rights community support
- CONSULTANCY SUPPORT FOR COMMUNITY GROUPS: We continue to provide human rights support programmes, on a consultancy basis, for larger voluntary sector organisations. In 2024 we completed a second practice leadership programme with the Scottish Recovery Consortium for community advocates in addiction recovery in Scotland. The programme was highly successful, with increased knowledge and confidence to use human rights advocacy , alongside 3 stories of change securing healthcare in police custody, challenging pause Re a PRATICRMAMTYO restrictive practices as to where someone could live, and supporting a woman to seek THE SON TE‘ mani20-2yen’ LADERSHAP accountability for the death of her brother. Find out more here, and watch the community advocate’s video (link to the right).
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CONTINUED TRAINING FOR COMMUNITY GROUPS: Whilst our strategic focus has shifted to focus on programmatic support, we do continue to provide shorter paidfor training interventions because:
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➢ demand for our free to access programme support outstrips capacity;
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➢ training interventions are often very effective, especially for advocacy groups;
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➢ it is an important means to diversify the groups we do work with.
Housing Service Ombudsman
We developed and delivered a human rights staff capacity building programme for staff working in a range of roles across the Housing Ombudsman Service (HOS). The programme was to build on existing human rights knowledge within HOS and support staff to reflect on how they can apply human rights in their work and decision making. We also designed additional learning sets for a smaller cohort of HOS staff to build on what they learnt to help further embed a culture of respect for human rights within HOS.
“A really solid grounding in the Human Rights Act, and so useful because it also provided specific knowledge on how it applies to our sector.”
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Partners in Care and Health
Partners in Care and Health is a partnership between the Local Government Association and the Association of Directors of Adult Social Services, supporting councils to improve the way they deliver adult social care and public health services. PCH commissioned BIHR to develop and deliver a programme focused on using human rights to support young autistic people and people with a learning disability to access their rights. Running until March 2025 the programme elements are:
Creation of a digital resource for people working with young autistic people and young people with a learning disability. The resource was developed to support practitioners to strengthen their use of human rights to support decision making and empower people they are working with. It covers: (1) An overview of the Human Rights Act and how it works in practice; (2) A human rights approach to decision-making; (3) How human rights are key when moving to adult services, accessing suitable education and during care planning with worked through examples and tools.
Launch of the resource: in November, attended by 260 people - practitioners in local authority and NHS settings and loved ones of young people with learning disabilities and autistic people. 97% of surveyed attendees said they were more likely to rely on the HRA to make positive changes to their work supporting autistic people and people with learning disabilities.
Into 2025 we will complete delivery of four in-person workshops . The workshops focus on applying a human rights lens to support a least restrictive approach to care and support, including discussions and real life practice.
Lived experience is mainstreamed throughout : One of our Lived Experience Experts codeveloped and co-delivered this project, which was critical to learning:
“Excellent … compelling. I appreciate her honesty and her sharing her experience.”
An NHS Trust
We continued our work with an NHS Trust to develop and deliver a human rights capacity programme available to over 800 staff. This built on previous programmes by continuing to offer two-part training to a wide cohort of staff across a range of settings and creating a third cohort of practice leads to champion human rights within the organisation. As part of this we saw positive successes with Group Thinking Spaces:
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open structure peer support spaces for the practice leaders to join and work through using human rights to solve issues.
"I recently competed Human Rights training with BIHR. I found the training sessions extremely interesting and informative, coupled with the Group Thinking Space (GTS) where I was able to put the teaching into practice. These were instrumental to my learning and development, enabling me to apply the tools that we learned in the training sessions to real time scenarios. Having the BIHR lead at the sessions listening and guiding us to explore possibilities and ideas was critical. It felt like a safe space to voice my ideas with the support of an expert who would help me to consider alternative perspectives if needed. I personally feel that the Group Thinking Space has been essential to the understanding I now have of human rights. I would look forward to attending the sessions which offered a dedicated space to expanding my knowledge with my peers."
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Our RITES Committee
The RITES Committee, which stands for Real-life Insights, Tips, Experiences, and Stories, brings together people who have eal effectively used our Human Rights Act to foster meaningful change for themselves and their communities. Selected from our aly \, practical collaborations with various groups and frontline services, the members exemplify the universalism of human rights in action. Our experts share valuable insights on the HRA in critical areas such as social work, learning disabilities, neurodiversity, autism, substance recovery, asylum, mental health, and advocacy by and with marginalised communities. We support the RITES Committee through core funding, ensuring members have the resources and time needed, including from our staff team, to thrive, backed by a paid participation policy. Impactful highlights from 2024 include:
- HUMAN RIGHTS AND CO-PRODUCTION: To celebrate their 2nd anniversary, the Committee developed and delivered an event focused on a human rights-based approach to co-production. They presented their coproduction work with us challenging around asylum accommodation, commitment to Easy Read information, and with NHS England’s children’s mental health services. Attendees, including funders and public service representatives, reported gaining valuable insights. One participant noted, “It’s important to consider who isn’t in the room and the need for trauma-informed care. Hearing about successful practices is very helpful.” You can watch clips from the event here
• HUMAN RIGHTS ACTION PLAN: the RITES Committee proposed, and with our assistance, put together an initiative that could be joined by individuals, groups and staff in public services to take everyday actions to help make human rights real across the UK. In September 2024 we launched the Action Plan together and are using this as a tool to positively and proactively engage everyday human rights advocacy, rather than being in “defence mode”.
• SOCIAL MEDIA PACK TALKING ABOUT HUMAN RIGHTS: RITES Committee members identified the need to support people to speak up positively for human rights online. Three of the members – Charli, Hanna and Ian worked together, to produce a social media pack. Ian shared “we can all help raise the profile of human rights with those we support and work with… by doing this we will make people more aware of their rights and better able to support themselves and challenge … it was an enlightening and positive experience, working with others with lived experience, sharing knowledge and ideas was very empowering.” The pack is regularly shared online, and we can see its contents being used across a
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range of platforms. Later in 2024, Committee members led a session with the Save our HRA Coalition (below) about the process of co-production and insights into making sure lived experience voices are at the centre of policy and communications work, which was well received by the 200+ audience.
(1) Promoting the HRA
AMPLIFYING AT THE UN AND BACK TO THE UK GOVERNMENT
We submitted evidence to the UN Committee reviewing the UK's compliance with the International Covenant on Civil and Political Rights (ICCPR), highlighting the role of the Human Rights Act (HRA) in bringing these rights into UK
law. With partial funding from the EHRC, we provided in-person evidence in Geneva, prioritising the direct testimony of RITES Committee members Kirsten and Fairuz. You can read and watch more about what Kirsten and Fairuz shared, their views on the experience and being heard. The session led to direct discussions with Committee members, and the UN's recommendations for the UK echoed our call for HRA implementation to influence policy changes. Following the change of UK Government in 2024, we are leveraging these UN recommendations to engage with new officials.
THE 2024 GENERAL ELECTION
We ensured people understood the Right to Vote, as set out in the HRA, and addressed key concerns such as voter ID, through an Explainer and series of social media posts. We provided public information on the manifesto commitments of the major political parties in relation to the HRA (and the ECHR), explaining what these meant for people’s protections.
THE NEW PARLIAMENT
There were 355 new MPs following the 2024 GE. We wrote to all MPs introducing BIHR, our work, and held follow up meetings. We were pleased to deliver a session on the Human Rights Act for MP caseworkers, offered through the House of Commons training unit. As one participant reported: “I have come away feeling better equipped to deal with cases where non-absolute rights are being restricted and how I can start to support constituents in establishing whether that is proportionate.” In follow up we offered MP offices a specifically developed guide on human rights for caseworkers, to support
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them to uphold the rights of their constituents. We have also invested significant time building relationships with key parliamentary committees (once they were reformed). At the end of 2024 we have meetings lined up with teams at the Home Affairs Committee and Human Rights Committee to feed into new inquiries that impact human rights in mental health and asylum.
THE NEW GOVERNMENT
We have been able to draw on good strong relationships built whilst members of the current government were in opposition where they relied on our resources to challenge the proposed scrapping of the HRA. We have focused on relationships in the Ministry of Justice, which holds responsibility for human rights policy. Early on we met with the Minister for Human Rights, Lord Ponsonby, making the clear case that now is not the time to retreat from the HRA but to tell a strong positive story about why it matters and focus on implementation. The Minister took up our Human Rights Day invitation to open our parliamentary event, marking his first major speech on human rights, which BIHR was given permission to publish (see below). Additionally, we are building a strong relationship with the Attorney-General, supporting work to raise the profile of the rule of law and human rights in everyday life as part of this approach.
HUMAN RIGHTS DAY 2024 (10 December)
We continued to coordinate the civil society Human Rights Day letter, with organisations across the UK to coming together to speak up for human rights in an Open Letter to the Prime Minister and political leaders. The letter notes the 5[th] anniversary year of the Council of Europe and its Convention on Human Rights, the system “that makes human rights real”. We also created an Easy Read version of the letter and a video version of the letter, with kind support from members of our RITES Committee and Pembrokeshire People First, Bomoko NI, All Wales People First, Cwm Taf People First, Parent & Carer Alliance CIC and Learning Disability England. The Prime Minister asked the Human Rights Minister, Lord Ponsonby to respond. He said, “ the UK government is fully committed to the protection of human rights both domestically and internationally" and confirmed that "this Government will never withdraw from the European Convention on Human Rights.”
Lord Ponsonby also provided his first major Human Rights Act speech, opening our 2024 parliamentary Human Rights Day event which launched our UK Community Programme resources. One disabled self-advocate emphasised the significance of speaking at Parliament: “I’m proud that I had the chance to do this… it’s important that people with disabilities are included." This event also reconnected national campaigner and civil society groups back to the real-life experiences of people. As Amnesty International UK shared: “It was great to attend the BIHR Human Rights Day event in parliament and hear how important the Human Rights Act is for grassroots
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organisations and community activists campaigning on issues that are impacting their communities.”
SCOTTISH HUMAN RIGHTS PROPOSALS
We remained actively engaged in policy work in Scotland to secure a new Bill of Rights, focusing on practical implementation and sharing lessons from HRA implementation. For example, our partner experiences of using human rights law in practice were shared with Scottish groups; listen to a podcast of discussion with our Head of Policy & Programmes. The change in Scottish Government leadership later in the year paused progress on the Bill, but our support for the HRA can still serve as a springboard for civil society human rights action.
(2) Safeguarding the ECHR in the UK
LEADING ROLE IN THE SAVE OUR HRA COALITION & NETWORKS
We continued to be a coalition steering group member, helping set the strategic direction of the work, and providing a number of direct supports for the 250+ groups. In 2024 we provided direct sessions on: (1) Interim Measures at the European Court of Human Rights, which became a political flashpoint in the former government’s Rwanda policy and attempted legal reforms. (2) Lived experience and coproduction in human rights advocacy, showcasing the RITES Committee’s social media speaking up pack.
RWANDA POLICY AND RELATED IMMIGRATION LAW & POLICY
It was clear that the then Government’s approach to the Rwanda policy and related immigration proposals and laws posed a threat to the UK’s continued compliance with the ECHR. We therefore continued to work with immigration and wider civil society groups to provide the policy information needed to make human rights arguments both to challenge proposals and to speak up for the continued protection of people’s rights in the UK and access to the ECHR mechanisms. This included briefings, meetings, parliamentary work, and joint submissions to a range of inquiries and consultations.
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(3) Mainstreaming HRA-respecting changes in health, care, education, social welfare & housing policy
RESEARCH WITH DISABLED PEOPLE ON DO NOT RESUSCITATE
In 2023 we were commissioned by the Ombudsman to carry out their first lived experience research to go alongside their own review. We worked directly with people with learning disabilities, family carers and advocates to give voice to their experiences and calls for change. What we produced was also led by them, with a standard report, an Easy Read version and series of short accessible videos. In 2024 the Ombudsman published the series; their human rights section drew directly on our report, and they took up their recommendations to uphold human rights including through increased accessible information, person-centred approaches, non-discrimination in decisionmaking, and the right to challenge. As 2024 drew to a close, the new Government’s Care Minister is taking this forward.
VISITING RIGHTS IN HOSPITALS, CARE HOMES AND HOSPICES
In 2023 we reported on work with our RITES Committee and our experience of working with services to submit evidence to the Dept of Health consulting on visiting rights, in the wake of Covid. The Dept of Health introduced Regulation 9A for the Care Quality Commission's regulatory framework, and in 2024 the CQC consulted on guidance to accompany the regulation. We raised the fact that the HRA right to family life was not mentioned and why it was needed. The CQC published final guidance with key changes that explicitly reference the relevant human rights, drawing directly on our submissions. This gives people even stronger levers to challenge arbitrary restrictions when faced with them, but more importantly sets out the positive expectations on how services should be approaching the issue proactively to protect people’s rights.
INDEPENDENT COMMISSION, PUBLIC HEALTH EMERGENCY POWERS
Our CEO gave evidence to the Commission drawing on our experience of working with people, community groups and public services during the pandemic. We flagged concerns the existing human rights duties on public officials were not properly considered in national or local decision making, and the failure of governments to consider the full range of human rights at risk. Along with the Chair of the Equality and Human Rights Commission, we urged the Commission to recommend that any future body advising on public health emergencies should also include human rights expertise, which was reflected in the final report.
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TRUSTEES REPORT FOR THE YEAR ENDED 31 DECEMBER 2024
ASSISTED DYING BILL
Questions about assisted dying or suicide are frequently raised in our practical human rights work, particularly in health and social care. The issue raises significant human rights concerns, in terms of the right to choice and control (Article 8), to not be treated in an inhuman or degrading way (Article 3), to non-discrimination (Article 14), and to life (Article 2). Our human rights law does not include a right to die; this issue is within the margin or appreciation of each country to decide. However, when the first Private Members Bill of the new House of Commons focused on this issue, the political and public debate became very heated with significant misinformation about how human rights work. BIHR produced a rapid response briefing for parliamentarians, and in plain English for the general public, as well as a 6 point summary. This was distributed to all MPs, and specific contacts with those directly involved with proposing the Bill and part of the Committee stage. We know this has been used by parliamentarians on different sides of the debate to enable them to start from an informed position.
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TRUSTEES REPORT FOR THE YEAR ENDED 31 DECEMBER 2024
OUR STAFF TEAM
Our staff team: with natural movement as team members moved to new opportunities and some of our larger urgent work to defend the HRA was completed, we have ended the year with 9 staff members, including a maternity cover post.
Ongoing learning and development: We have regular internal learning and development sessions alongside individual and whole team external training on both skills and knowledge areas. In 2024 we instituted our own internal Human Rights Act monthly legal sessions across the team ensuring we are up to date on developments, and that our quality is assured.
Staff wellbeing and remote working: We continue to prioritise wellbeing, with a range of measures including flexible wellbeing time during the working week each month, builtin decompression following delivery, monthly team time, non-delivery periods and other measures. Each team member has a quarterly budget to hire their own flexspace, as needed, with undertakings to ensure safety, enabling them to vary where they work.
IT and Operations: We have significantly ramped up our IT and cybersecurity infrastructure, policies and processes, this year achieving Cyber Essentials Certification.
Charity Commission and Electoral Law internal training : In line with Commission requirements we developed a comprehensive social media policy covering our staff, trustees and other representatives, alongside training to ensure everyone is clear and supported. With the General Election called we refreshed our regular internal training on charity regulation around political activity and the intersection with electoral law.
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 2024 A full list of the Board of Trustees during 2024 is available in Section 1 of this report.
As noted in our 2023 report, our much-valued former 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
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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 has been BIHR’s Board of Trustees from 2024 onwards.
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. As noted in our risk section, whilst our 2024 grant funding achievements were positive, with the end of the risk to the HRA we have some concern that forward funding may not be available as Trusts and Foundations retreat and re-prioritise. This is our key risk moving from 2024 to 2025.
In 2024 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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TRUSTEES REPORT FOR THE YEAR ENDED 31 DECEMBER 2024
4. FINANCIAL REVIEW
The Statement of Financial activities shows total net outgoing resources in the year of £61,522 (2023: incoming resources of £9,289) and total funds being carried forward at year-end of £121,934 (2023: £183,456). The balance in the unrestricted funds decreased by £46,078 (2023: decreased by £10,550) from £149,152 on 1 January 2024 to £103,074 on 31 December 2024. The balance in the restricted funds decreased by £15,444 (2023: increased by £19,839) from £34,304 on 1 January 2024 to £18,860 on 31 December 2024.
4.1 Risk
The risk register is maintained by the CEO and reviewed by Trustees regularly at formal quarterly meetings. Throughout 2024, the key risk to the charity shifted from prior years (when it related to government policy on the Human Rights Act) to operating in a new political environment where the HRA was assumed to be safe, and therefore funding for work on its use deprioritised. With funding streams for some of our work coming to an end or up for renewal at the end of 2024 or in 2025, we have prioritised making the case for HRA implementation work in both policy and practice work, drawing on our evidence of impact. Our UK wide community work remains a particularly difficult programme to fund, as Trusts and Foundations narrow down strategies to focus on particular groups, issues of places, whereas the strength of this work is the universalism and crosscommunity impact. We pursued several funding applications with individual community partners in 2024, with the aim of bringing these into a programme, even if funded across Trusts. However, applications have not yet been successful. The funder landscape will be remaining a key risk in 2025.
4.2 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 was maintained throughout much of 2024, although there was a slight decrease towards the end of the year, with the year-end figure being £103,074. Albeit that this is slightly below the level the charity
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TRUSTEES REPORT FOR THE YEAR ENDED 31 DECEMBER 2024
aims for in its reserves policy, 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 work in the UK, they also consider it important that BIHR continues working towards increasing its reserves.
4.3 Deferred income
In 2024, some grant funding we received related to project work to be undertaken in 2025. Such income in total amounted to £42,904. As the work to which this income relates is to be undertaken in 2025, it has not been recognised as income in these, our 2024, accounts. Instead, it has been treated as deferred income for 2025.
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5. PLANS FOR THE FUTURE PERIOD
-
✓ Engaging with the new political environment: With the change of UK Government and a new parliament there are many potential opportunities to explore. We welcome a more “normal return” to policy work, which can get on with the job of making best use of the Human Rights Act rather than having to save it from repeal. However, we are under no illusions; there are still significant risks to people’s human rights which need to be tackled.
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✓ Gathering learning and impact from our UK Community Programme as a springboard for future work: As noted in the risks section, funding for HRA work which focuses on universalism and solidarity outside a national emergency is looking challenging. We will invest capacity in gathering the impact and learning from our programme, sharing what this means for future work with funders and wider civil society, to inspire forward work.
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✓ Continue to develop and share insights of coproduction in our programmes and policy work with our RITES Committee: The RITES Committee work has been a real success, and whilst we are yet to achieve specific funding for it, we will resource this as a core element our work. Recently, there has been increasing discussion about the importance of lived experience and coproduction in wider civil society. There is less practical work to translate this into action, so as this area grows we will continue to be reflective in our own journey, and to continue to share this learning more broadly.
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✓ Our programmes models with communities and public bodies: We work reflectively and will take learning from our 2024 programmes into refining our models and offers for 2025. In particular we will look at open application practice leadership models (which are not reliant on one service or organisation buying in BIHR’s support), and the development of longer-term work using facilitated peer reflection spaces.
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✓ Addressing the Human Rights Act Protection loopholes emerging at the end of 2024: A legal case suggests there may not be full HRA protection in some commissionedout NHS mental health services. From our initial scoping work, there may also be similar gaps in asylum accommodation, education and social housing. We will scope a policy project to identify these gaps and the policy and legislative routes to closing them, ensuring people benefit from their human rights protections.
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✓ Essential operational work: We will continue work on our essential resources, focusing on data protection, developments in employment and procurement law, and as always, on ensuring maximum administrative effectiveness and efficiency.
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TRUSTEES REPORT FOR THE YEAR ENDED 31 DECEMBER 2024
6. 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 the signature of the financial statements were:
Sir Nicolas Bratza (retired as Chair and Baroness Grey-Thompson Trustee 1 May 2024) Stephen Pittam Imran Khan KC (appointed Chair 1 May Edith Prak 2024) Joe Powell Mark Hilton
Sanchita Hosali is a Director, for Company Secretarial purposes, but not a Trustee.
None of the Trustees and Directors has any beneficial interest in the company. All of the Trustees and Directors 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 2024 no new Trustees were appointed.
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
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Honorary Treasurer, who act as the remuneration sub-committee 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 2024 activities were delivered mainly through the work of on average ten staff members, supported by trustees.
7. 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;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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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
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TRUSTEES REPORT FOR THE YEAR ENDED 31 DECEMBER 2024
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 19 June 2025 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 2024.
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:
-
accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or
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the financial statements do not accord with those records; or
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the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the financial statements give a
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INDEPENDENT EXAMINER’S REPORT TO THE DIRECTORS AND TRUSTEES OF THE BRITISH INSTITUTE OF HUMAN RIGHTS
true and fair view which is not a matter considered as part of an independent examination; or
- 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 financial statements 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
Francis Corbishley FCA Independent Examiner Moore Northern Home Counties Limited
First Floor 73-75 High Street Stevenage Hertfordshire
SG1 3HR
27 Jun 2025
Dated: ......................
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STATEMENT OF FINANCIAL ACTIVITIES
(including income and expenditure account) for the year ended 31 December 2024
| Unrestricted | Restricted | Total Unrestricted | Total Unrestricted | Restricted | Total | ||
|---|---|---|---|---|---|---|---|
| funds | funds | funds | funds | ||||
| 2024 | 2024 | 2024 | 2024 2023 |
2023 | 2023 | ||
| Notes | Notes £ |
£ | £ | £ | £ | £ | |
| Income from: | |||||||
| Donations | |||||||
| and legacies | 3 | 144,617 | - | 144,617 | 144,617 150,331 |
- | 150,331 |
| Charitable activities | 4 | 150,914 | 163,588 | 314,502 | 314,502 169,578 |
106,850 | 276,428 |
| Investments | 5 | 3,455 | - | 3,455 | 3,455 2,188 |
- | 2,188 |
| Total income | 298,986 | 163,588 | 462,574 | 462,574 322,097 |
106,850 | 428,947 | |
| Expenditure on: | |||||||
| Charitable activities | 6 | 350,130 | 173,966 | 524,096 | 524,096 332,647 |
87,011 | 419,658 |
| Total expenditure | 350,130 | 173,966 | 524,096 | 524,096 332,647 |
87,011 | 419,658 | |
| Net | |||||||
| income/(expenditure) | income/(expenditure) | (51,144) | (10,378) | (61,522) | (61,522) (10,550) |
19,839 | 9,289 |
| Transfers between | |||||||
| funds | 5,066 | (5,066) | - | - - |
|||
| Net movement in | |||||||
| funds | (46,078) | (15,444) | (61,522) | (61,522) (10,550) |
19,839 | 9,289 | |
| Reconciliation of funds: | |||||||
| Fund balances at 1 | |||||||
| January 2024 | 149,152 | 34,304 | 183,456 | 183,456 159,702 |
14,465 | 174,167 | |
| Fund balances at 31 | |||||||
| December 2024 | 103,074 | 18,860 | 121,934 | 121,934 149,152 |
34,304 | 183,456 |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
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| % & 7 |
& | ||||
|---|---|---|---|---|---|
| BALANCE SHEET | BALANCE SHEET | 7 | |||
| as at 31 December 2024 | |||||
| 2024 | 2024 | 2023 | |||
| Notes | £ | £ £ |
£ | £ | |
| Current assets | |||||
| Debtors | 10 | 438 | 438 | 68,152 | |
| Cash at bank and in hand | 188,731 | 188,731 | 305,975 | ||
| 189,169 | 189,169 | 374,127 | |||
| Creditors: amounts falling due | |||||
| within one year | 11 | (67,235) | (67,235) | (190,671) | |
| Net current assets | 121,934 | 121,934 | 183,456 | ||
| The funds of the charity | |||||
| Restricted income funds | 13 | 18,860 | 18,860 | 34,304 | |
| Unrestricted funds | 103,074 | 103,074 | 149,152 | ||
| 121,934 | 121,934 | 183,456 |
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 2024.
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 19 June 2025.
Imran Khan KC Mark Hilton Chair and Trustee Honorary Treasurer and Trustee
Company registration number 04978121 (England and Wales)
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NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 December 2024
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 2024, the charity continued to generate significant income through both online and face-to-face human rights training and consultancy. The charity also continued to benefit from significant grant funding. As always, there are some funding challenges. In particular, there remains uncertainty over the future of some grant funding, Further, while the political climate is currently less hostile towards human rights, this may well change significantly in the future, potentially affecting our operations and fundraising. The charity continues to account for these factors, however, retaining its focus on diversifying income, while also taking steps to alert funders to the need to cement human rights protections now, in advance of hostility in the political climate potentially returning in the future. As ever, the charity also remains alert to the need to ensure its expenditure is at all times responsible and prudent. The trustees are therefore confident about the charity's future and, accordingly, the financial statements have been prepared on a going concern basis.
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NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 December 2024
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.
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.
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NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 December 2024
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.
1.5 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.
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NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 December 2024
1.6 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.
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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NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 December 2024
3. Donations and legacies
| Unrestricted funds Unrestricted funds | Unrestricted funds Unrestricted funds | |
|---|---|---|
| 2024 | 2023 | |
| £ | £ | |
| Donations and gifts | ||
| Bromley Trust | 10,000 | 10,000 |
| John Elleman Foundation | 42,000 | 42,000 |
| Joseph Rowntree Charitable Trust | 30,000 | 39,375 |
| Tudor Trust | 38,720 | 35,200 |
| AB Charitable Trust | 20,000 | 20,000 |
| Other | 3,897 | 3,756 |
| 144,617 | 150,331 |
4. Charitable activities
| 4. Charitable activities | ||
|---|---|---|
| Income from | Income from | |
| Charitable Activities | Charitable Activities | |
| 2024 | 2024 2023 |
|
| £ | £ £ |
|
| Services provided under contract | 150,914 | 150,914 169,578 |
| Performance related grants | 163,588 | 588 106,850 |
| 314,502 | 502 276,428 |
|
| Analysis by fund | ||
| Unrestricted funds | 150,914 | 150,914 169,578 |
| Restricted funds | 163,588 | 588 106,850 |
| 314,502 | 502 276,428 |
Grants for the provision of goods and services
| Restricted | Unrestricted | Total | Total | |
|---|---|---|---|---|
| funds | funds | 2024 | 2023 | |
| £ | £ | £ | £ | |
| Baring Foundation (Community Programme) | 54,000 | - | 54,000 | 54,000 |
| Baring Foundation (Parliamentary Campaign) | - | 6,760 | ||
| Baring Foundation (London Communities) | 107,488 | - | 107,488 | 44,090 |
| Tudor Trust (Wellbeing) | - | 2,000 | ||
| Other Restricted Income | 2,100 | - | 2,100 | |
| 163,588 | - | 163,588 106 | 588 106,850 |
Page 39 of 46
The British Institute of Human Rights
NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 December 2024
Training, consultancy and contracts
| Restricted | Restricted Unrestricted |
Total | Total | |
|---|---|---|---|---|
| Funds | Funds Funds |
2024 | 2023 | |
| £ | £ £ |
£ | £ | |
| Parliamentary and Health Service | ||||
| Ombudsman | - | - 6,000 |
6,000 | - |
| Local Government Association | - | - 16,002 |
16,002 | - |
| NHS England & Improvement | - | - | - | 19,268 |
| Housing Ombudsman Service | - | - 38,058 |
38,058 | - |
| Tees, Esk & Wear Valley NHS Foundation | ||||
| Trust | - | - 53,977 |
53,977 | 53,850 |
| Scottish Recovery Consortium | - | - - |
- | 15,487 |
| Leeds & York Partnership NHS Foundation | ||||
| Trust | - | 54,270 | ||
| Other public sector training and | ||||
| consultancy | - | - 28,230 |
28,230 | 11,935 |
| Other not-for-profit sector training and | ||||
| consultancy | - | - 4,115 |
4,115 | 11,780 |
| Other private sector training and | ||||
| consultancy | - | - | - | 1,360 |
| Reimbursed expenses | - | - | - | 107 |
| - | - 146,382 |
146,382 | 168,057 |
Other
| Restricted | Restricted Unrestricted |
Restricted Unrestricted |
Total | Total | |
|---|---|---|---|---|---|
| Funds | Funds | Funds | 2024 | 2023 | |
| £ | £ | £ | £ | ||
| Royalties, publishing & speaking fees | - | 1,375 | 1,375 | 1,240 | |
| Sale of resources | - | 334 | 334 | 281 | |
| Open courses income | - | 2,823 | 2,823 | - | |
| - | 4,532 | 4,532 | 1,521 |
Page 40 of 46
The British Institute of Human Rights
NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 December 2024
5. Investments
| 5. Investments | |||||
|---|---|---|---|---|---|
| Unrestricted | Unrestricted | ||||
| funds | funds | ||||
| 2024 | 2023 | ||||
| £ | £ | ||||
| Interest receivable | 3,455 | 2,188 | |||
| 6. Expenditure on charitable activities | 6. Expenditure on charitable activities | ||||
| Expenditure on | Expenditure on | ||||
| Charitable activities | Charitable activities | Charitable activities | |||
| 2024 | 2023 | ||||
| £ | £ | ||||
| Direct costs | |||||
| Staff costs | 415,072 | 354,971 | |||
| Programme Costs | 59,969 | 15,876 | |||
| Office Costs | 33,247 | 35,873 | |||
| Premises Costs | 1,246 | 1,177 | |||
| 509,534 | 407,897 | ||||
| Share of support and governance costs | |||||
| (see note 7) | |||||
| Governance | 14,562 | 11,761 | |||
| Analysis by fund | ~~oO~~ | 524,096 | 419,658 | 658 | |
| Unrestricted funds | 350,130 | 332,647 | |||
| Restricted funds | 173,966 | 87,011 | |||
| 524,096 419,658 ~~ne~~ |
Page 41 of 46
The British Institute of Human Rights
NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 December 2024
7. Support Costs
| Support | Governance | Total | Support | Governance | Total | |
|---|---|---|---|---|---|---|
| Costs | Costs 2024 | 2024 | Costs 2023 | Costs 2023 | 2023 | |
| 2024 | ||||||
| £ | £ £ |
£ | £ £ |
£ | £ | |
| Payroll and accounting | 6,761 | 6,761 2,261 |
9,022 | 9,022 7,447 |
1,440 | 9,187 |
| Independent examination | 2,604 | 2,604 | 2,604 | 2,532 | 2,532 | |
| Management committee | 488 | 488 | 488 | 29 | 29 | |
| Other | 2,448 | 2,448 | 448 | 13 | 13 | |
| 6,761 | 761 7,801 |
14,562 | 562 7,447 |
4,014 | 11,761 | |
| Analysed between | ||||||
| Charitable activities | 6,761 | 761 7,801 |
14,562 | 562 7,747 |
4,014 | 11,761 |
8. Employees
The average monthly number of employees during the year was:
| 2024 | 2023 | |
|---|---|---|
| Number | Number | |
| Staff | 10 | 10 |
The number of employees whose annual remuneration was more than £60,000 is as follows:
| 2024 | 2023 | ||
|---|---|---|---|
| Number | Number | ||
| £60,001 to £70,000 | £60,001 to £70,000 | 1 | 1 |
The charity does not operate its own pension fund but did contribute to the personal pension plans of twelve (2023: twelve) employees.
The key management personnel comprise the trustees and the senior management team (being the CEO, Head of Policy and Programmes and Head of Operations) (2023: being the CEO and Head of Policy and Programmes and Operations Manager). The total employee benefits of the key management personnel of the charity were £163,776 (2023: £136,098).
Page 42 of 46
The British Institute of Human Rights
NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 December 2024
The charity trustees were not paid and did not receive any other benefits from employment with the charity in the year (2023: £nil). Travel expenses of £71.50 were paid to one trustee in the year and of £62.40 to another trustee (2023: £nil).
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 | ||
|---|---|---|
| 2024 | 2023 | |
| Amounts falling due within one year: | £ | £ |
| Trade debtors | 58,617 | |
| Other debtors | 9,340 | |
| Prepayments and accrued income | 438 | 195 |
| 438 | 68,152 |
11. Creditors: amounts falling due within one year
| 2024 | 2023 | ||
|---|---|---|---|
| Notes | £ | £ | |
| Other taxation and social security | 18,419 | 12,467 | |
| Deferred income | 12 | 42,904 | 172,869 |
| Trade creditors | 1,742 | 1,171 | |
| Other creditors | 4,170 | 4,164 | |
| 67,235 | 190,671 |
Page 43 of 46
The British Institute of Human Rights
NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 December 2024
12. Deferred Income
| 12. Deferred Income | ||
|---|---|---|
| 2024 | 2023 | |
| £ | £ | |
| Other deferred income | 42,904 | 172,869 |
| Deferred income is included in the financial statements as | ||
| follows: | ||
| 2024 | 2023 | |
| £ | £ | |
| Deferred income is included within: | ||
| Current liabilities | 42,904 | 172,869 |
| Movements in the year: | ||
| Deferred income at 1 January 2024 | 172,869 | 165,254 |
| Released from previous periods | (172,869) | - |
| Resources deferred in the year | 42,904 | 7,615 |
| Deferred income at 31 December 2024 | 42,904 | 172,869 |
13. Restricted funds
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.
| be used. | |||||
|---|---|---|---|---|---|
| Movement in funds | |||||
| Balance at | Income Expenditure | Income Expenditure | Transfers | Balance at | |
| 1 January | 31 December | ||||
| 2024 | 2024 | ||||
| £ | £ | £ £ |
£ | £ | |
| Baring Foundation | |||||
| (UK Community Programme) | 13,561 | 54,000 | 54,000 (56,751) |
10,810 | |
| Baring Foundation | |||||
| (Parliamentary Campaign) | - | - | - - |
- | - |
| Co-op Local Community Fund | 4,703 | - | - - |
(4,703) | - |
| The Law Society Charity | 363 | - | - - |
(363) | - |
| Baring Foundation | |||||
| (London Communities) | 14,467 | 107,488 | 107,488 (113,905) |
8,050 | |
| Tudor Trust (Wellbeing) | 1,210 | - | - (1,210) |
- | |
| EHRC Travel Grant | - | 2,100 | 100 (2,100) |
- | |
| 34,304 | 13,588 | 588 (173,966) |
(5,066) | 18,860 |
Page 44 of 46
The British Institute of Human Rights
NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 December 2024
| Movement in funds | Movement in funds | |||
|---|---|---|---|---|
| Balance at | Income Expenditure | Balance at | ||
| 1 January | 31 December | |||
| 2023 | 2023 | |||
| £ | £ | £ | £ | |
| Baring Foundation (UK Community Programme) |
8,900 | 54,000 | (49,339) | 13,561 |
| Baring Foundation (Parliamentary Campaign) |
499 | 6,760 | (7,259) | - |
| Co-op Local Community Fund | 4,703 | - | - | 4,703 |
| The Law Society Charity | 363 | - | - | 363 |
| Baring Foundation (London Communities) |
- | 44,090 | (29,623) | 14,467 |
| Tudor Trust (Wellbeing) | - | 2,000 | (790) | 1,210 |
| 14,465 | 106,850 | (87,011) | 34,304 |
Baring Foundation (UK 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, administered by Baring Foundation, and awarded through City Bridge Foundation, to promote and develop the use of human rights-based approaches for London-focused 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.
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.
Page 45 of 46
The British Institute of Human Rights
NOTES TO THE FINANCIAL STATEMENTS
for the year ended 31 December 2024
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.
EHRC Travel Grant
This grant was to enable BIHR staff and RITES Committee members to present evidence at the United Nations in Geneva as part of the UN Human Rights Committee’s review of the UK’s implementation of the International Covenant on Civil and Political Rights (ICCPR).
14. Analysis of net assets between funds
| Unrestricted | Restricted | TotalUnrestricted | TotalUnrestricted | Restricted | Total | |
|---|---|---|---|---|---|---|
| funds | funds | funds | funds | |||
| 2024 | 2024 | 2024 | 2023 | 2023 | 2023 | |
| £ | £ | £ | £ | £ | £ | |
| Fund balances at 31 | ||||||
| December 2024 are | ||||||
| represented by: | ||||||
| Current assets/(liabilities) | 103,074 | 18,860 121 | 860 121,934 | 149,153 | 34,303 | 183,456 |
| 103,074 | 18,860 121 | 860 121,934 | 149,153 | 34,303 | 183,456 |
15. Related party transactions
There were no disclosable related party transactions during the year (2023 - none).
Page 46 of 46