C hirlty r•glBlrillpn Dvmty•r 11$361fj Cthpany r•ol$tratlon numb•r 04365047 <Efigland and Wal•$) THE RIGHTS PRACTICE ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
THE RIGHTS PRACTICE LEGALAND ADMINISTRATIVE INFORMATION TTuatw Profès&rK Harrièt Evllns, Chair kndrow T8ppin, Tasu[er Oanl?l Albgrman J<gt8 L•rÈon Dr T] m pr1[1& Aosy Hussgin Man Ann¥tte SO 1Rvsiwl ¢n le 6opt8Thb¥i 2023) Prlnclpal staff NitolB M8cb6an - Exècutivè Director 8otthifr Comford- PTogramrne Manager C141. Ablul MLryegcI - Finance Manager ¢h4rity nufflts9r 1133616 Company numb¢r 043e5047 Prtncipal address The FThIry 17 c*41 Way London SE11 SRR Wobt41t• wWw.rfghtpr3Ct[ce.Or9 AdItor SC6 (Accountanls l Md. 31 Stttrkvillè Slwt Manch•slor 13LZ 8onker• HSBC Knlght8bthlg8 102 Brofflpton Rtsgd Landon SW3 1JJ
THE RIGHTS PRACTICE CONTENTS PAgè Yruslees. Teporl IrKI•rjnt audiiol$ rowrt Ststernent ot hnanciBI gC¥Vilies 13 BalanGo shget 14 Statorn(pnt of fEsh fiow5 15 mgt tp Ihp f8cl91 slglprThBnt¥ 16-24
THE RIGHTS PRACTICE TRUSTEES, REPORT (INCLUDING DJRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH 2024 Th& TnJstee5 woserit thBif iBPDrt 3nd finaniia st3t£n]ents for thB yair £rfjd 31 March 2024. The finan¢iul 8taternentB have beon prepared in accordance Ihe ac(OkJniiTho poll¢i&s gd out In IlDts 1 to Ihe finJnfjlJl 5t4tfdrnent• Jnd comply wilh tho Ch•rity¥ g(wetnin9 (1[&¢, th8 Companlos AGI 2008 an 'wutrttng end R8prKtlThJ by ¢h8rilpfj$: Stst•ment of R8coNrnended Pracite appllcablè 10 ¢haTItIq5 pr@piring meir nnana318tBtornènts In accordancè with tPlO Financial R2PDrting st2ntlAfd appjicsbla in the UK and Rapu bli of Irel&nd (FRS 102)° alnEnded for accounling pe¥i(xl3 Comme1 frorn l JanLEary 2019). CharitsbTo Obj&Et Thè obig¢t• for which Th• Rlght$ Pr?4tl¢• lè èyt?bPlgh4d. ag sèl out in Ih rnèmurandu m of associalion. arè pr(01& hurtban ri9ht8 las 881 out irj lh8 Univérsal Declaration of Human Rights ano subsE)gU£nt UnitEd Nations nventloThs 8nd de¢J8railMs) Ihrouohout Ihe v)rtd by all or sny ol Ih4> lollrJwkn9 m&3Th8: rnonits>ring èbuses of hLJman riohls: Oblainino rÈdrèg ftsr Ihè vietim$ of human tF9hls 3bu$e: lievbng need among victims of hurrFark tighls ?buse', rg5garch into huThan rights IS5ues- providing technic&1 advice to 9Ov&mmÉni and oth9rs on hLJman righls rn8ttèrya', wntribLJtino to Iha 8dminisirÈtion of rights law: raising aw?ne$S of human i$$ue$: rjromotiffj publi¢ SUPPDrt human righls., promot4Trg r05WCI human rl9ht$ among indiwduals and c(wau'ons: InlatIOnal advocacy of humsn rightg.. olirninating inlting9mentg 01 human rlghls: and to rp.h?ve wjiiÈty Wtmldwpde by providl ny pp,otlp wtth IEg?I sBrvlce5 whlch could not othenNlse whpch 11 VEd nol bef reBscmably prAclic4b18 or approprlalÈ lo obt8in •l$thhtr&. Our AIMB and Approach Tru9l•ès hw¢8 ctrnsidèred Ihe Chanty Comm1281en'$ g•n•o1 gvldJncu on pvblic b8nèflt dis¢wIf4 8rt pproving our almB and ¢bclIves. Our cuiient Strdtegy lo advanc human rfghts Is Sol out bg1(sw. Tho Rlghls Piadico rtscognisDs IhD cOmreX soclAI, ptAItIcFJl and motordol clrcumstsncoj In whith individual¥, ¢bvil socioty or9JnisalTron5 and govornmonlu slrlvo to promoto, protoei and dolond hurThan rJght&. Full onloymooi of human right6 rèqui¢È$ gOvèrnMÈhts fa$PÈel Ihèir hLJrrt)ts r¥Jhls oblignts'ons under inlernHlitsnd IAW. The Rights Praciico bg1iovg5 th31 a vlbrani and gft£ctivO eivil BO¢iety is A15#3ty to h0 9ov•fflrThoni$ accounlabl& af n$Vr• ppkopl know IhFiT human rl9hls Hnd oblfy to d9fgnd Ihgrn. Our alrn b kj hglp bu11d th9 cap2cIty of J glvb21 cbjll soclety that can promote publle Und0r$Thlng of hvrran rlghts. advoeète JUSbt¢ tn¢ 1¢ ol Ibw. and Sptak out ITr defetKe of huTnan righls. We dra on y¢a¥& of XPfr10ncg aiid Inixeasad conc2rn at Chlna's l>utslied Irnpact on Iiuman rights at hcwe and abroad to rnalnL31 I ftws on Ihq P8op lfj'% RoplIc. Yet with Thany ikw83 of concern 8150 tenef4tt1fi9 from a bfo&d¢r perspedive, 80mo of our work. lor &xamplfr cm tlie use of Ihb dEyaih penally, rMJw lakes Asigwidg approa, whlle aciivi tles lo addrfj55 Ihfj itnparl of trsn5na1im t9pr8s&lon on trbe Gldne88 and Mong Kono dla¥)or8 in BtilBin Iljboroling wilh N GOS Ihat eng39& wfth Olh8r dlasoora communlll85. As P8rt of our artivitlgs tQ Ghalleng& tho Use of the de1h pen<y. we are plEAsed to coDpgratg with hLama.n r]ghtB NGOS In MalEa)Ei3, lrndonD£i2,. singaporo. TaiWAlI, lrtdia, Japao and Pakl6tao. W& have aE5D loed a consDrtdurn, led by Ihc World Co£lilion Against the Death P¢ng1ty. to irnpleq4¢nl new activ1u under 8 new EU finarte4hl frarnework partnership 29r&eMl lo 2dvÈnc& ÈbDliti¢rt Df Ihe de8th penalty. The in1r0dClin Df the NaliDri?I S(ulFI¥ Law in 2rJ20 Cbin3'9 InereÉsoé inlueThe& in tho SP131 Admlnl8tratlvè RèglDn IDd vs tD inciJrpDrato Hong KLsrng 4nlo our overall Btretaoy ol 8upport1n lawy•tS, schDlar¥ and NG05 that work to advancB humèn ri9hlB Ihrtruyh promoting Bcc955 to jU51iGe, ¢Jlgnlly of the person, ortd Publlc participatioh in rnaking. As China seuks to 9Xtend Ks inlluencfr and etrkyllemge intvtnational hLJ?n righls noTfDS we 8160 lo the noed for inforrna1lt and to wunter the threqt of transnab"Dnal hLJm?n right$ vi¢lfvts'ons YrfP)i¢h risk sil¥nGiDg diqspora TRP slgff end Trustees hehj m8eiinos 10 review wr rategY in lÈie 2023. The context fcK our includes th h8i9hi•ntd r$pr85sioh of civil society ln China and Hony Kon9 gnd gr¢wirKJ 980po141i¢¥l lensions which h2Ve 9x8101¢ th¢ $¥8tn$ ¢n ro$fftd tr inlm811t8l18W and hvman rlghtB. Thi)h wotk we alm to: Intspts and Conr6•Ct: gnsurlng ck¥ll soctety has Ihe capabllltl•ts11 n8ad$ prOrn0 d8fend human wights. SuppDrt and ProtDct: fjn8urkng vil sooety has tho rèstsur IhÈ PrOteGbpn it re4d8 to SU8ts1Th118 umÈn rights work. Infr)mi *nd AdvoGat•; 8UY8Urin9 dgcisjon Engkgrs havo Ihe Informalir afbd 8nAIy515 thgy nggd lo protèct umon ri9hlS.
THE RIGHTS PRACTICE
TRUSTEES. REPORT (CONTtNUED){INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
Our oblocllvBs ft)r 2024 lo 2D28 sr9:
ObJ&sllv& I: Embllni Clvil go4iÉty
1n¢Tfjas tyfffj¢ts"ven95s ol human Tight5 ddeftclgr5 ancl cfvil socloiy i>r93fiIpAtion$ worklng to makg hurnan riohls
a ieality In Asia.
ObJectl¥e 2: A¢5 to Ju9tlc•
Greater 8CCDuntstsihiy for numon rignt$ y101n$ In As.
Th8 nFw 51Tr18gy 5harpgtB our focus otb Oabl1[j h urnan Tlghls defondws to nI1u& thÈk 8$¥8nli¥l wotk In an
inhospitable 9]rOnInent and cha Ileng lThA Impunlty thrwyh $ctlvi1&85 to increase acce85 t0ju1C. UThdèrplnnlng
all our work is g r&ommitrnet to public p¥ rtiopali(n and strenglhenlng gerKaer eov911ty gnd -dIrAIln8Ik)n.
Qur al¥IleS coniinue 10 focili18te the gnafing of knOle¢e. idEas and exp8ri¢nrx in promollng and oefending
human tbghls. prc)Yide as$islaTrGg With wainSng and intsmational exchangtr,. OEJr k]cg1 partnor5 imFAfsment a
ranyè of a¢livilies from EvreTIss rEssing 10 resparGh, (x)nf&r9nixs. 18gal al(1 afj
THE RIGHTS PRACTICE TRUSTEES. REPORT (CONTINUED)(INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2024 Ad¥o¢8Cy Over Ihu pa81 yo4r, Th& RTryhls Praclico has prchguciyd brnohngs 2nd submisslons IAat Nl0e Io PubliG und¢rolfyndÈng ol Chino'¥ impotsl on humaTr right$ Qt homo arKI 4voraeEJa. Our btiefings aThd WE>10$ lilo made public fjn Our wèbsits. Wè have 8190 usbd our conv&ning 8bi]ity tt• Or9$nb?g ynd ht rnultbtakèhJbJ•r moOtlN9$ On ¥ rangtr of P1¢S. July 2023, we publi5hett a brFErfing papEr 'Dlsapp6aie(I by tho Stst8: Trng Uyghur RelHiiv8 In ChinÈ.- Yhe pBpèr gnédl light on th8 gitualitin facod by Uyohurg trying w kJ¢ate fomily members wno may IlaVQ bÈon deiained. W9 highlight lh• oblig2tionJ of Ihè wvèmmoni of Chirka arbd tha lack Cbf tranBpawrw Irom lh&
LrthDrilj*. recommEnd lh8 involvgm8rt of 19.?[ aggnci95. notably th8 Intertkallonal Committ&8 4f thtr
R•d Cr055. In July 2023, The RIGhts Prgcllce submltted a report to inftrri the fourth cyd& ol UN Universal Perltylic ew (UPR) ol Chin8. we moniiore(F review vthich tgok plart in Geneva in January 2024 and the 6UDsequeTri auopuDn of In8 report In July. wFtn m8ny omer NGOS we malla F)UtMic our r&gr¢i Ih4l Gttina rejeued rBGDm rnendalion5 from UN MBrnbBr SIEIE5 tKI thg 5ilualioTk in the Uyghvr rggyon, or] the use of the deaih pènalty and on Iho Tlsks of tcrfture trom tha us& of 'ré$ldÈntlal Burvèlllar¢È in 8 do$lghOtgd ktIon,, In iesponse to increasirwa bartiers for irpcounlry re8EafGh and onItorIng of huwn rfghts In Chlna. The Rights Pr&cliCÈ hDSted online Fjnd in¢r¥on vKjrkspyP ¥Vtlh UN •xprts on lh• challèr4pes of remot¢ mtjnilpring pn verifioglion. Parlicipants joinod from geyeral China end How Kong NGOS. This work Mnlributed lo Ihe pr(KauGlioD ol a tODlklt lo holp ovor3oo54)asttd ro¥&4rGh¢rJ. 9c11¥I51& and NGOS Se)rch human rl9hls iSUU•S ID Chana. A Toolkil IN Civil 5ochety.' MoniloTrThg Nutnan Rights in China ¢otnpi195 9xisllw hloh.quallly roKwrE09 and pr(tr8ont& Ihom In È kJ$or-ftillrKlly formyt IGlJorod lo Iho urklquD thBllongos of Th• RighlB ProcliC• -h¢$I¢4 wilh F8ir$4u•r• • worksh¥J in Jury Wilh diU8PDm communktlaa from Chi and IhB Middlg East. PartiopaTht5 discuss&g Iheir flr61hHnd gxparienco of trangnBtlonal r•prg8$Tron, thfr reswn of UK Aulhorttiè$ and Ihg holp and iupport Ih•y 9xp. The follrwing monlh wè or4an160#J wilh thp TTan511ational Law In51rtutfr al King's Collggo LoTrdon a roundlablo among ACAd8mics. l$vryfyrs. offiGiDl8 unrj Givll Scbdety 10 dlscu55 leoal FespLM5es tD trBn5n8tèon31 iepresslon. The Rights Practico 4viII corrlSnu9 to eThgage vAlh alj it8%èholciers to tyo1g¢t thg n9hls of 1518¥tK)ra cornrnunits9s ¢0 bg safo Irom thrèals orioillaii ny in IhE>iI horno counkn2S. In FoENuary 2024. wo made a submls$ioA tho govornmont ol Fbng Kon9 in rgBponsg to th81i publ1¢ sultatyo on proFwd Artic19 2J national 59wtity18glslaiion. Over Pèsl yoar hav@ Thainlain8d our pr85EnG@ on X Plawonn (lormerfy Tyrfittw) with a grtming lollowiny. We hav8 also initiateo fflor8 Ghin8Be larkgvagg comrnunlcaiions on soci81 medla. TO ttjincide with Human Righls DÉY M 10 DecembEr 2023. we produd ¢i$¥emin8ted Chin9se4a ng uage conieni on UN mèthani5m5 ChinÈSB s(al tnedia platfonTrs. Wf havB Gonlinued lo 8erKI out our Chlna Rights Dlgest which prt)VidES È qu.artorly upda.IB Wi. h.u M8.n rlghts d¢v&lopmtsnt& in China. EnBblin9 Cj'vil $Ddfrly The gopl pl ovr WQFk gnablin9 Givil $wioty lo $vstain and ¢nhance the Y40rk of human rih1¥ tsfgn(J?r5 G11 oGivty groups, byikling th¥ir E?P6C4ty to advarTrco human tbghls end lo enGwra9p> publiG FertiGipaiion. The Chinesa gE)vemmgnt do8$ nol eDcourag8 civil SDciety engagemenl ITr pvbltc aff8lrg and lh8 spaGO for Indopprbdént civll Boclaty ha8 bèen gquèèzed tight&r in Ihe pas1 tw yOaT8. NoVwgvBf grDLJPS and individuals hav8 found ways to ¢onlhnu2 worklni, pBrb'¢ularly on Social lYsu thal Ih@ govommonl gckrbowl¥dgos 85 pioblemalic. Wo havg continu&d to gupport ChinoB• Civil lo work on th righl io WjvtsijL lor Ihg ¢hildr4 n ol migrnnl workors and othèr I89Uè8 Qr dl8¢rimln8tlon 898in8t w¢rThsn ¥n¢ GhiklFen Sn the houxhchl rog Isir8tkJn farnlly Plantklng systgrns. A rbBt4yCk OT cornrnunlty Fsoc131 seNlce providèrB lor mlorant w£Kèr tsmlli8s support Itxal rese8rcn 8nd èfforts 10 rr¥Jnltor ènd 8ngagè It1 gov8mmunls on accoss to publlc 6èrvliB for rnigr&nl work•r f8mdi$. w# also support lh8 V1k of dubility Flghts groLJP$ who usa onlin• pl8tlorffl$ to fscililalè diÉcusslan amortg pèople Ik¥iEII 11 dl$abllili89.
THE RIGHTS PRACTICE
TRUSTEES, REPORT (CONTINUED)(INCLUOING DIRECTORS. REPORT}
FOR THE YEAR ENDED 31 MARCH 2024
Th& Rights PradIC rx)ntinu95 to suptK)rt the of hurnan Ilghts def8nd8rs and (ivll society g roups worklnu on
rign ts issues nging from matemity nghts for unrnamed women lo Jupport fur Iniurecl Wort(e. Wé havè al
c
THE RIGHTS PRACTICE TRUSTEES. REPORT (CONTINUED)(INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2024 Flnanclal Wo conlinuo to IncroBBQ awaronoss ol our work thTQU9h our wobsllo nowslettgrs onoour89lng Inibresi from aytstts fcKJnd•iiW Y¢lth poiÈnlits1 ILjrlns can c¢ftLrkbul Unl•?1$1¥ ¢Org Advance paymeTris fiom several donorn. whlch ale IncJude(I In the&6 8eu)unts, ctsnunue tts FYovld¢ o reos0Th?bl• G23h flow. The charity'o fina>0 ale subj•Gt to forovJn exGhanp ralo nUGtUal3n&. which GCJiilln Io inmllty. Incomo Eypwdjtur Thè Rbghls Prèctlcè's lolal Inttjme fN year ended 31 March 2024 WBS £3,OD7,SEA Thlg IS a SionificaTht illts8a$o (320%) Income frorrj the previou$ y&ar"5 figure uf £715,683. Th& incTraso is dLkg th• uplroni iÉeo9nilJ'On tsf g8vaf81 Pftsl8tt gfsnig ftJnd•tk by Ihè EU vthith vélll bÈ spènt Ovw lh$ n8xt (Jr thr8& y4gar5. The majority of Ilie Ghartty's inGom& IG from reslriGied grants. We tK)niinue lo try diYETEily our funrjing b33e 3nd havE itlr8ctBd r939urce& tQ 5UPPOrt 5omp ol ovr on H(9 Kong. W8 ate giateful for Lhe supp)rt we rtctrive Imm a wide range ol inslFtulional donors Trom four difffèren L countrre5 B5 we1185 Ihe Europe8n Union. Despilg thallgng8¥ donots r9m3in rornrnillgd lo supporting 8n9agem9llt on human rights In Chln£. Our oxpend5ture on tharilable activ5tles (e1,093,299) rprnaSned comparBts to the FKevK)u3 finènGlal year. St8ff ¢o$t$ tot•lled £366.5e7 ana r•pre$ont 31.49% of t¢t•l ¢xptndFtuw. Th• rnasoiity of Ihe G03Ls ere 8ssrKlaled with our prO9MMi3 4vork: supp¢rling ovr local partners, providin9 r09e8r¢h. delivn9 training, rnonilowing an(1 th9 dis59m Ination Df18ssons1gamed, do hJvo dgdica19d fvn(Irai51ng 5lg11, Tho ExgCUtIvg Olroctor Bpends opproxirThately 5% of hèr iirThg orh fvndFS151ng from insliluli0Th21 don?. Sh• 1$ Support by othèr Sff oh grammo dsl9n nnd bud9etln9. The RlgtrLlS Practlco doè& noi uThdèrtaké fuThdrnlsin$ Irom thè wbljtt; a sthall umboi (rf JndivklLJalpp dOat0 via our wobgilo. anGe Sheel The RlghtB PiactfvBo unr4sirlclod roE9fv98 01 £192,8$4 Et 3151 Mar¢h 2024. Tho Ri9hie Piadi¢6'6 ¢fo$lng F08tr10d 01 £2.,652,247 rfjpr•sènt fund$ r•c$ived 8nu 8¢¢ournfrd br Imrn8diately under FRS102 but oxognttiturg ol which will ba &ptgad ovor Ihe years trom 2024 lo 2026. Thg bUdgel income 8nd expÈnd Ir& ftsr IhD year ahead yiv8 Tru¥laB¥ confidBnc8 Ihyl IhEa chxrily will continua lo opar&lB SLicciisslully. R6$+r4r6S Policy DLJrfno 2023rL4, The Rlonts Prectlce received grani Incffjme from five rneJDr InskntulitJh81 donor& &$ w@11 ag bm) s1[8[ dDnDY& Hislorically tha irbmmè raised has bean Lrytugly rgslriclBd ar7(1 dgpgnd9llt on 5UCQOBBful gT9DI Èppl le£tloThB. If thèr& wèrè th ba a ehènga to thè fundlog pollcy of our maSor d¢>ntsrs or wè wèrè tts fall to sBcura $uff14ent new g rants. The Rlghts Pra¢llce could 18ce dlfflcullte$ $wtslnlng lh¢ currfrnt lvel of a¢tlvity as woll a5 deliveTin9 ils 6trale9y arKa meeting ngeds ot its beneficiaries. Ther& would also be aTr Impact ijn slaffin9 18v81$. To ensure Ihat Gan conl'nua i)ui %York, Thp Rig hls PrEGIiGe bDatd hBd prtivitpuY agr8gd th9 taig9t of keeplng rtBin1gv81 ol unrnslrFcl8d lo hal cor8 opgr?IpanB contlnué for 8 Ihw m¢pYh$ in Ihe o19fjy Ivnding downium. Th19 kB to ensur& Ihgl Biorr cen Cofilpnue wtsrking. pritn8rily to $8cur8 nthv lundlng and for our locBI poflnèrs to contlnue thelr work wlth other sourc8S of SLipwrL Tho targot also includ98 Ihe lolal cost of wlndlng up tho orgpni&Btlon should thB aTlse fvllowSng B pre¢lpSlOUS derJlne In future grant Incorne or olh8r unexp2cletl Thalor 5etb3ck. Our unre51rlcted hjnds 8t 215t March 2024 are $ufficient b m89t thè#@ iaroèis. Qur taryt polity way revi&wÈd by th¢ 8rd in Junè 2024 An¢ Trysteo$ d¢¢iQg4 lo In¢r?a¥tr the reseThre lo lou r m¢rrth¢' op•roiiDg CDgtg. Wt ¢xp•cl to m?1 thi? hbgh¢r l¢¥&l irj 2024125. Tho Jttvèl ol re$ttr4rg5 is WithSn the quaTlOrly rn3n3gemgrit occounls re¥18[1 by th8 TTUSt8e&. We ¢rJnihnug tQ WLw* 10 $9Euro nBW TiJn¢ing Tor Th• RlghlS Praciic• enHb11Tr0 It to BU8tsh Its op&r8llrmfj at curroni |pvg1s.
THE RIGHTS PRACTICE TRUSTEES. REPORT (CONTINUED)(INCLUDIt4G DIRECTORS. REPORT} FOR THE YEAR ENDED 31 MARCH 2024 Looklng Ah••d Th8 Rlghts PradiPA QWQttrs In In InGrpasPn9r uncertaln geop¢lltical cllmae, SenFor s¢aff and ltte board wlll coThlinue lo morFltiJr any imp8¢t on fuAding, édvoGaGy Opportunities the reo environrnent for our wotk. There are Som8 uncertainlles In the oonor environmènt for 3ugponing work Folaiirio 10 China dug to quvdtions ¢iry fals akn)vl ils effocbv&Trwas anKS valu9. Thg Riqhts Pracièce )tisiliDn is that thi5 work 1% molè than ¢veT. It is Impos8lbl8 to Imaglne a more opÈTh and tolèrant Chlna wilbJ an acthr4 ¢lvil 8od&ty. As China Sfjeks 10 undermine inlern4lional hutnan nghts IBW ai the Unit&d Nab[5 il 18 irnPQrtant thai. Ini8rnatitsnai civil Stty is able to couThter ¢hina'8 anll-human ri9hts naall¥p, Looking forward. Th8 Rlghts PmclittB has tWD abjeclive5: enabling clvil sotlèty In¢reasiNg access to Just4¢e. Our work wlll tOrllihLJè Its haye • Chino Dncl Hong KoThg locus, but wherever possitl• virfl be kxjking for ways to connect Chinese and Hon9 Kong a¢tiViSts wilh ¢NiI souèty or9ani$al&tbn$ Ihg Asia re9lM to ftytylitale shatsdlgami n9 5Dlidarity. W• é¥p•tt Ial Vrk on to VJlll focus a¢t¢Juhtsbility for humgn rlpht8 VitAètions in r,8latron t¢ MÈ 4èpVatlorI ol Irbgty, torture and tha uss QT Ihè dssth ppnalty. Wg will cor4UrrUe txplijrp way¥ Tr br5FIg vlolBtlons In the Xlnllang uyghurALJtotMJm% R8gKJn to light and pros8 for transpargnoy £CWUnEability. 8 WEII fho work of Ihe United Nations tD hol(P ytates to acc1 for IhÈif Obli9aknonY undgf Itrt9matloThal law thtDugh FBspoTrdin9 to rf3qWs18 (or in1Me1k)n and making subml45k)ns to treAty booiès and FJroEedures. Where te8sibYe we iU fACililAIE thts KKgrliclpatlon of GIVII society 8Cttsr& fr¢m th• grrJuTrd to mèèi experts ènd shgr¥ irrforrTh3lion gbout Ihèli *xpeFierpces. INhilo w• jfe CQDcerTh8d thai thè spaeè for civil $DCi&ty in China and Hono KofvJ wllP rernBin r&Str¢t8. nevènh81&39 We 2èè tyPPortunltl•s lor indlvldu818clivi$ly gThJ groups lo conr4eCI, to IBam fro Fach olb&r. to promoto hvmgn rIgh 8nd io adwjcgte C?131Y br b¢ttor pr3rllces, Wo w511 coniinJ¢ to provldo smBII grants to lun4y InitialiVÈS On the 9round as wo1188 SUPPQrt the orgènl$aiiDnal ¥Trd psychologlcal iQ$lllqrKc tbf Geli¥i618. Tha ol Ilky p9ndoml¢ ollDwc4 IQF moro In-prr&on rncolin9J. bul cnlin• loamsrig will iemain a ffraiute of our a¢livitigs in thè yèAr8 t) wm¢, Our wtrft Ihat ol wr Ico41 parlnors rwtsirag and dèpènd$ gntirgly upon ortgOiEI9 finpn¢lal support. Wè 816 oraielul trj Okjr oonors for Iholt $UPPDrt in holping SLjSjn ¢iVil T•19ty in some ol IhEd must inh95piloble, Ènvironmant$. Fun¢ing pre$suroB on oDnDrs ai• 8 cau$9 lor GonGgm Snd we wllE tt)nllnue lo njoniior th8 ptslty (mlgKI In Europe. the UK 8nd lh& USA. from wheiv we r1Ve Tn05t of our financlal sUPPOrt.
THE RIGHTS PRACTICE
TRUSTEES, REPORT {CONTINUED)(IMCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
5tructur•. gov•rnAnco and m8nBgBmant
The Company w85 eslabli3hed under a MemNandum ofA$sociation whlch eslab115hed thB oblgCt$ 8nd poY48rs
Df Ihv GhaTrtYJbl? comp8w and It grmwned under Ils Articles ol As"$ticialiotb. The QTgaDisaiK)n cnaritablè
Eornpany IknlloJ by puarantte, Incwmèd on 1st FebrtJ•ry 2002 (Mmpgny r¢gi¥lIètp nUMr. 04365¢M7)
end reglsterèd $ a thÈr4ty 20th Janyory 2010 (¢harity Mglstraiion numbei., 1133616)
Tr8 govemlng btsdy tsf The Rlghts Praclke Is Ihe of Trustees. The BoE£rd me6tS qLFarterty In Ihè thhirtgs,
rd rr)t19S in 2023-24 t
THE RIGHTS PRACTICE TRUSTEES, REPORT (CONTINUÈP){IP4GLUDING DIREGTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2024 StdtfjThont ol TruitE8J' responslbllltles The Truslees, who ao &lso Ihe dlreclorg of Thè Rlghts Praciicè for PLFfpos4 of comphny Ip4V. arè iè£s>on$ib foi pi•paring Ihe Tru8tees' RapcAt and IhÈ fin¥n¢ial 8tal&menls in accor(lancè wilh appl i&7bl& law arKI Unite Klrt>dom AGcounting Standard8 {Uniled Kingdom GènÈr&iiy Accepted Actouniiry Practico). Cotnpany Law 91186 Ihtr Ttust&o¥ IQ Plepa re fiTh8nElal Ftatgrnents lor traEh finanrjal year whlch give 2 Inj8 fair vjow ¢f rhe $t8te ol glfairs of IhB cha[Y ol the ineomlng resOurr_S 4rrfl APPlicAiityn of resouittys, Includin9 Ihg irtt1mts o ftd expendilur@. ol lh• ch8tTtAbl2 company for Inai year. In w8pgTlng th9se flThanclal 3tstfrrnonts, th& TfU&tèÈ& are rgqulred to.. - 5pled 5uilatAa Bccountlny PDfickJs 2rth then apply Ihem cor4%lslerFtPy, - QbSStVO Ihg rTrBlhcls and principlgg in Iho Charilies SDRP: - rnoko iuuoem8nt5 and ègtimg6 that Bre re8sonaN8 and Fwdent, . stAte whp.IhBr appllcablè UK Awjuntlng S13ndard8 hovF> hapn foifowed, 8ubJÈd eny rnalerial d0parfUrtr ¢li8¢kised and explain in IhB fFnOn(x81 St8Man18., 8fbd . prgp3r• Ihe IlTrants 8tatfjmEnts on Ihe golnB C¥)nGgm tyo$1s unle88 il Is inopproprfate to pr¢$ume that Ih¢ Chawrty 11 ¢otbLinue ID. oygiatlon, The TruJiees aro rosponsitde lor keep9 a8¥yat£ accouTrtlng rowd& IhBt dlgcltssè with roas0nBb atruracy &t 8riy tiffl• th• firrunci81 PDsIIiDTh ol th• ChBrlty P4nd enabit &rn to •nJure mai th IiTrancial sIBtemènla comply Wilh IhB C)MPanIa9 Aci 2006. They Bre al$0 r6$ponsible Icf gafegv8rOing Iho ass8t$ ol lh• Charty and for leklTru r••wngbla itsprp foi Ihu and det•¢llw Of Irhyud Jnd Olher Irwubrttl•#. Thd Trust4Vs aro reswjnslble lor rngFnlenance and IntEgTrty ol tho corporak and ftnanGIHI Infomstlon Included on thg chBrilabl¢ company's &bsilfr, LegislglFDn in Ihe United Kingdom QDveming thg preparulion di&B•minakion of finantsitil 51atemonts may difftf fft>m l&gi818.iion in othgf jLaf5sdiclh¢)ThS. Dl$closktro of Inforrvtlon to audltor Eg¢h of Iho fru6tees has ¢onfiTmod tra¢ there F5 no infdmiatron of whlch they are avRre vthltth is rg18vani to Ihtt audsr. t1 of whith lh8 audltor Is uo8vthre. They hav9 lurthar oJnfirmed that thoy havt taken 8ppropTiatf St¢PS to Ide[btr suth relÈvBnl Inf[01[ anrj t<) eB12blish Ihat thu puclitor 1$ are of such inl¢rrrbÈtion, Audittyr• AresoluLiDn will bg tPos&d ania agreed al LhÈ Annugl Genergl Mèeino th SCB lACUntanl? Ltd be re- appointed as a11016 of ¢hsAty fty tre ensujng perfod. Thg Truslees. rerKJrt was approved by the Boar¢ of Trustees 8nd $pgrfvd on their bfrhalt by,, P¥¢f•$$or Harrkt gvg n$, Chalr Tru8ts• Dated: ? 0st¢)b&r 20Z4
THE RIGHTS PRACTICE INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF THE RIGHTS PRACTICE Opl nlon Wo have 8udi18d lh& (iTraTreAal BIFdlemontB ol The RrgM6 Practbce Uhe '¢trbarll$ble c4ynpeny'> ftsr the yea r ondod 31st Marcn 2024 whicn cornprlse Slatfrrneni of FInnCIal AcuviugB. P818nce Sheai, ca$n s100 note8 tD Ihè financial SlameI$, includin9 a $urnmary ol 8i9nifia9nl aceo¥niins prAI10. Tho finpn4ig1 rgpDrtirpg framowork that has bEen typ1d in thoir piepartytion l¥ opplicablg UTri¢od Ki ngdom Accouniing Standèrds, IntludiTr FIIiHIiLIMI R¥wiiiiiy S1 Id¥rd 102 fli¥ FITJyipLI& Rvwnthy St¥yxl¥ql In rh9 UK RSputsQ 01 Ar9n0 (Unilecl G9nOra1ACCeptofj AcUn.g Practtcg). 9ive o tru9 ?nd fair vigw of th9 ¥tatfr of Ihe Gharitabkj ccKnpany'g TaIrS ès ai 313t Mlroh 2024. and ol ils Incomlng rÈsoLI8 and application of [0r¢¢$. incl19 it3 itkrome and &xpenditure. for the year thèn gnd&l; have bÈeTr properly prepared in ae£tsrdance vrflh Unitgd Kingdom Gerbvrally Accoplod Accounbng Pracllcè,, and have beèn prepared in aceord8nee 4Vith the r4uirerfk8nl$ of tho ¢ompatFifjs 2006. 8asls oplnion We corEdvcl our audit in 8r¢urda 4wlh Intèrnational SIBn43 r(Is on Au(Fltlng (UKI (ISAI {UK>) akd applicable 18w. Our rèÉpongi bilili98 undèr moÉè standsfdg arg ftjrthèf 4$¢r11> in the auditor respDll5ibilili•S for Ihè au¢il ¢f lh$ fin¥n¢io1 Ttptpffjent$ 5Ktron of our repjtl, We arg irKlepBnleni of Ihe charfiabl8 campany in a¢¢ordan¢e wlh lh8 elhlcal rfyoulrem8nis Ihai are r8l&y8ni our audil of the finanGlai statements In th• UK. Inclucllng th• FRC'S Elhlcal sndeI. and w8 hav8 luifiiied our othei eihlcal raBponsibilltl$$ in 8¢¢orttsn¢8 wilh those roquiTQrnQntB. Wo Ileve that Ihe aLJdll evldence we have obLiln&l Is $iiffident and èpproprl>le lo pFovkde a ba55s lor our oplTrlon. ConGI UFlon• r•Fatlng to goln£ conc•rn ITh èudltlng th• Ilnancl21 st8tymfynts, w• ha¥• nCluded th8lthe tWs198s' of tho golDg conc•m b9$19 of ccouniing ITr prep3rBiion ot th8 Ilnandal Jlat&monts Is #pprowlbt•. Based w th¢ wg haw) wrforrmo, hfivo not idontlflod èny materlal unprtaInes relatlng to or condlllon9 Ihai, Ind1LJalIY or collectively, may CASt 5ignllic&nt doubt on the ch.aritsble company'$ ability ti> corttin a8 a going ccM for o of at least Iwelve months (rom Wft Ihè finaneèÈl #t#iémBnl8 3r0 authDri& f Our reswjntslbllilits and Ihe rèspgnsibilllies ¢r the ttU51pB5 wrLh rfJsFJect to golng [x)[M arg Ebed In thÈ n31evant Serli DThS of rvwrt. Ihgr InfotrTratio Thè Olh8r Information ccmprisaÈ thB inf4Jm2tion irbcIud in tho TNiste•G' annual Trport. olhar than thè ffinanci1 statèmènt> and obr èLJditor'$ r8psrt IhsTac>n. Tho tnJstg98 aro rasponsible for Ihè othèr Informbiptin Èontaingd wilhin the annual rert. OUT oplnlon on the IlngncE315tBtfrrnents d(s not 4)>vor the olher InfonD¥toTr aTrd, 8XCePt to thè tnt other16 explicitly Btated our fepurt, we (k) Trol expross gny foTh ot ccJThrJ8iort IheFpon. Our reSFKJn5ibilily 13 lo the othgr inform3liDn in doing 50, considpr whelh8r lh& olher InftKmalion 1$ TiallY incothsistenl vilh the financ1 slalements or knoknledGe oblained in lh& cours8 of the au11 or othepAfise 8ppears io be m816ri&11y misstaied. 11 we ioentrfy Èuch material in¢onsi51encie$ or appareni material misstatemen1S, ale requSred lo Iloigrrnln8 wheiher tlils glves rlso to 8 m31eri21 miy>iBtErnent In lh8 Tln3nclg1 3t3t9men then3e83. Sf. be9acF IhF W4rlr wè h8v• p•rbrm•d, WE eon£ludH th.st thor4 18 a mat&rJal rnlsgt4iorhTraTht ol Ihla Olhgr ITknrn8li. sra ioqulr¢4 to roport Ihat 18cl, Wè ha tbothino lo rèport in Ihls rewr(J. Oplnltrn on othtsr m¥ttorT prgi¢rkbod by tho ¢ornppnh8 Act 2006 ln cur opSnian. baBgd on thè wort und6rtpk•n In th6 Coursè ¢f th4 fjVtlÈt: tho Inlormalion given in lh8 Trusle?¥' Rgwrt tor Iho ye8r aThdlng 31st March 2024 for thè fln$nclBI y8Jr for which Ihe finDn4&l statem&nls aro weparod Is conslstèrnl wllli IhB Ilripn¢i¥l ¥tslomBnls: and th8 TTUSWQS, Rew)rt rcK the year 8ndlng 31 SL Marth 2Q24 been prop?rod in acc4iiJanc4 witri 8FJPIICaEy¢ legal rUleMe[lI.
THE RIGHTS PRACTICE INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF THE RIGHTS PRACTICE Mattsrs on h Ich w• are requlr•d to r•pvt by •x¢trptlon In tl8 11ghl of IIYJ knowFedg& and Understhrlng of Ihe ¢had&Jt>le company Bnd bts environrThBnt oblain&d in tho COufJe tsf IhE> lludll, wo h8v8 rbDt ioeniiheo TharIal fnksstaitsmonls In Ihg Ibnancl 318tBmènta 0$ on 31 Bl March 2024 and lh8 TTus18es' report. Wè have nothlno tts report tn réÉpgCt of tha folls>wIty in rolatloD 0 which IhÈ Companles 2006 rt4uir2s us lo roport to you if. in our opinion,. adequ8le aCtrOvniih9 records have not been kepl, or lurnS od¢quol for our audit hoY¢ not been receivbd fwi not viEilèd by us; or the financial s18tèments E re tt aureefflent With tre a ccountia tecordg and ffylums: oi cen3h dIcV0S tsl truStBes' TTrungrOU0 speclfied by law £rè ntst madg: or wè havè nol rEc6YYg¢ all th9 inforwatTrorb £ nd &%p18fi8tions we r9qulre for our audtt", ¢r the Twstees were rtijt entiUEd to prepara LhB fjnancla1 Sthlernents in accor(lance with 3Mall Gomp3nles regime tako aclv8ntage of the sm811 companies. 9x0mpOns in prpp8ring TwsLeBs' r4pDrt and fr4)m the roquirèmani ttt prEP?re a stralogic reporL Rvspon•lbllllle$ of Tr¥sieè As explalned mDre fully in the trustees. roswnslbllltleg statemÈnt ¥gt (wl on pug? 8, the trustett$' 3re 0190 thè drr8dots of IhB charltabl8 wmpgny lor tho purpDX85 of c(Jfnpany law) $ro fe5pori Eible for th2 preparation of the nuDcIDI 3tgtementS ror 41ilfi•cl thBI they give 8 8nd faiw Yppw. and for Buch Intrr1 conlrol as Ihe Irusle8s' dottrmine Is neceSFary lo 8b1& th pitrp¥rsiloN of rinanci31 staiom$Trt$ thut are fr•• fmm m8teiial mlsslalement, wh¢ther dua tts troud or error. In Dwepar4np Ilio IlnanclÈl $tImet$. the tiustees, are roypongibl& lor 4$$trtsl Ib• tharl¥bl• ¢ompanYB ablllty lo canllnuEt 8s a iobng d58clo8lnu, a5 8ppIIcBble, marttsr* r8lHtgd to 90in9 C0ThM ad uslrrfj IhB golng rAwbEum ba¥ls of gcccuntlng unless tho trusigBs' eltl)er Intend 10 Ilquldgt¢ lh# thY4rltsble company w lo cgasg operalions. ¢1 h9Y¢ realisipG 119114Ve but to do s dp lu
THE RIGHTS PRACTICE INDEPENDENT AUDITOR'S REPORT {CONTINUED) TO THE MEMBERS OF THE RIGHTS PRACTICE Audltor'B rfr8P0119Fb111t1•8 for the audlt of tho ff nanelBI slatsmBnts Our obIecll¥e$ are to obl81n rn8soNèblo 285uraac& Bb(xal wheiher th6 fiTr8ncial 51atErnent5 a5 3 whola Arè freB fn)m mdt&r481 IniJ$Lai¥fflvTrl, vJhBlhor duB lo 118ud Uf error, and 10 Issue An Butliwi'$ rewn mclutr8s our opinion. Reason8blè $$$uron¢g 1$ ¥ Iwgl of assurarkce but Is È w$rgntoe thal ?n audil conduciod in aGGord?rKe wlth ISA8 (VK) will èhways d ele a rrkateilal mlssiai¢mgnt when exiBt6. Mk%StaMÉTr ran arise frorn frnud or error ano aro oonsiaoreo tnaieriaF Ir. Inawiouaiiy or In Ine 8QorÈo8tfj, th8y could reasonably bo pxpected to Influence the economlc dgcislons of LJ$8ts Lakf n on the basi5 of th&s8 Slnanolal slMents. Tho xt&nt to whiGh our prorAdures are capabl• tsl d&tfjrtlng Irr¢gularltle$, Inclu¢tlno friud IE detallfrd bolow; Irre[atFos. Inclutting fraud, ère In&nCeS of noTrwmp]iance wilh laws and rgBuls¢iorJs. We dsi9n proceduras in IlTre wlth I1 règpDnsibilility¥. èbwe, to dètts¢t matgrigl ml881atsnts In Df irrogul8ri1188, Incjudlryj traud. We 9ained an understanding of Ihe leo81 regulstaty frgmework applicable tts t¢wnpa ny Hnd lhe iTrduètty iij which il OPBiatE5, ¥11[?[$ Ask of 8CtB by the company thai Nv¢rg to applicabl¥ law5 and regulotion3. inGludSng fraud. W8 disc$Sd with th& Dlre¢tor5 lh• pollcrlS pcOdu[g8 ITr pl9¢0 wardlng GomklianGt wilh lavrf5 grKI r9gtal3lioDs, W8 di5CUSE9d arnungsi audit t8am tho Ide[1110(1 IBwg Ana rÈgLd8tii)ns, atKI romwngd alerl to 4Thy Indicaitons tsf nofvtxjmthisnca. DutiFlg th• audit 4¥? fo65 on law& aThd repuldtiong Ythith could re8aon£bl¥ b8 èxpè to give rfso to B rnètèril misstgtgmsnt irtr the finBnc4BI slalèm8nt$. in¢ludiny, bul TrDt limited to, th¢ Comp8nie5 Act 2006, VK tax ltr0islalk, ¢h•rlry Act 2011. SORP 2019. Our l8$ts Indu(1 8yreeinB th8 Ingnclal stylm¢nt dl$dDsvm9 tg urr 5UPPQrtin9 dowmenwiion •nd ¢noy Itkjg wlth MATr9Ot. Our procedures in i&laiion to Ir8ud in¢luUOI bul woro nol MI(0d lo: Inqulr08 of whether Ihcy havè Ihy kn¢)wled9È 018ny &clu81, 3uspeclsd or allèged frAud, and dl$¢v8s1ons arnongsi au411 i¢Èm regarding risk of fr$ud $3 OPPOrtuniirO3 for IraUduf rYhahi#ulaliOn ol financial $lalornBnls. Wfr dglermrnad Ihyal th¢ principJl rlsks Fdal04 t¢ W6tin9 rrFanual journgl enlries to mBn Ipulgts flnancial performarth 2n¢$ rngn¥gernent bi35 th rough JudgerngTbt5 In coun1J9 eGlmstEa8. Wè abso arldre88o¢J tho rfBk of maThagEm¢DI oYeirhléF of 1Thrnal ¢QDlrols, lThcJuding JoumBls approylateness of OlhFr enlrios in nomlnal ledger; tevi94¥in4 IrènsactiorLs arou0 the end ol r4ptrilin9 period. antr qvaluallng vhhoihAr Inere wag evldertrxr of blaj oy directors that fepresenled É risk of fflaledal misstalgmeni du8 to freuo_ 8ecausè of thè inhwgnt lifflitatlis gf an au¢Jlt. therèlg 8 rlsk that we wlll nat détettt 311 IrrègvlèiFl8s. incknding Ih¢se leading to a matsrlat rnlsstatErnent in the financial statornents Or t•p&.aCo Yrh rA9LIIAtiOn. This risk Increa Ses the rrKJre th8t comph'ance wiLh a law or rLjI#ll0 15 romDv8d trom the events and ItansartlOTh5 relle¢ in Ihe financbal Sments, 85 WE will be less likely to becorne WAraie of instanc@ gf rrMPlIanCÈ. h atgo Greater règ?rdirng IlgUlaritIeS occurrfng éu8 to ftaud ralhor than 8rrtsr, ag ftaud inYoP4ws Inieniional concalmènl, forg6ry. lISlon. omlssion or rni5representatlon. A ft]rthor rfp.%r.rfptlon of our resDoniibtlilkgg fDT Ihg Eucllt the fh$hel?I taIrnt 12 Ictéd bn tho FIngneI ReFX)rfing C(iuNcifs wetisite 2t ww.Iraory,UXlaudilor95wnSIbIIII1Q$. Th&& d8&criptKJn forrns part (rf tsur Report of thè Jndèpèrtd ènlAvdiloJt5. 11
THE RIGHTS PRACTICE INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF THE RIGHTS PR4CTICE U&& ¢f roport This report is m8de sokly to Ihe ch8ritsbl8 ¢omptny8 members. ¥5 8 body. Irr ac¢ord8 ntè Chapter 3 of Pgrt 16 of thg c¢m?nI¥S AGI 20Q6. Oui audit Yéork hd5 boen und¢fltk¢n ¥LTr thfjl we might State to the ch8rilaDle rnphny's mBmb¢i¥ those mutleTS w8 ar& required 10 jtate to the m In an 4udbtor' s rfrport and for no thhèr purpose. To Ihe fullest èthThi permiiied by law. we do not accepl 01 assume rgsponsbblllty to Anyone iJth8r than the chailtzblo pany and the charitable Gompany's memb¢rs as a body. fu uui audit work, lol thls rÈDOrt: Or frjr Ihp. nDinlnn5 we hav¢ kjtnjed. r Jettry Bor (Senlor Statuiory AdItOr> For and on behElf of SCB (ACCOtants) Itd. 31 So¢kvlle Slreet Manthfistqr M13LZ Ch4rt•r•d A¢¢ountsnt8 ststtitory AilJitot 12-
THE RIGHTS PRACTICE STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024 Unr•tstrlctod ReBlricl•d fund¥ Tot41 2024 Tot41 2023 Not•• Donaidons and IkgaclO¥ CharikblB adiYttigE Invastm8nts 327 327 70,304 2,928,390 2.998.694 543 8.543 713.777 1,267 Total In¢om• 79,174 2.928,39D 3.007,5E>I 715,663 ChatrtablEJ aGIFvities 70,808 1,022,491 1,093.299 1.1 T6,861 N•t Incom1XdFEurQj for thg ye?rl N4t movgmwnt In fvnds .3$$ 1.905,899 1,914.2e5 (461,178} Fvnd b8lances 4t l April 2023 184,488 746,348 930,836 1,292,014 Fund bu14n£es ai 31 M#r¢h 2024 192,854 2,$52,24T 2.845.101 930.$3S Th• il¥tomont Df financlal acl4vI Ibas IndtsdfrB 31199in$ On lo9 rec¢gnisea in tm yèsr, Th& Btet8m•nt of fin4nrl•l ?clivltloB InclurJo8 all 4aSns afid It>&8¢ts IbMgnlBud In the YEr. All Inc<ne #nd èX#èndituto dBrive Irorn con*Inul acuvltlgs. Th& stètem6ni of fln8ntkg1 octivilies also 00rnty1tt5 wilh tho roquiremBnts for an InrnI and oxp8ndltuiD pth)urtl unEy•f &rnpJnl85 Act 20. 13.
THE RIGHTS PRACTICE BALANCE SHEET ASAT 31 MARCH 2024 2024 2023 Ntst•$ G urrent assois Debtor¥ Cash ot bank ond in hand 1.512.499 1,440.312 831,868 318,926 2,952,811 1,1$0,794 Credltors: arnounts fall1 g wFlhl •n? yoar (107.710) (219.950) Net currant a56ets 2,845,1Q1 93Q,936 Income lund R¢strlctod Vnrgslrfcted 11 2.652.247 192.854 74S,34U 184,488 2.845,101 930.636 These flnanGTra19t•lem8nls h8vo bEen PF8pared In accoidanco wlth the vlOn5 applkc4bfg IO ¢OmP8nlg8 9ubj8 tts t1 Stn811 comp?nlos' reglrn8. The Ilnanclal 8Laiamont8 woro upprovod by Iho YruBtoo8 on 4 Odcl>ér 2024 Prof0660r Hafflet Evan&. Chalr TruBtèo trIO/ f, Cornpany ftoul&t*atlun Nu. [14265047 14
THE RIGHTS PRACTICE STATEMENT OF GASH FLOWS FOR THE YEAR ENDED 31 MARCH 2024 2024 2023 NoteJ Ca$h flo frorn opgratlnq ictlvltl•s 06h genoratBd fiorW¢absorbed by) opèrgtlong 17 1.112.643 (269,D43) lTrv•stlng acllvNSes Inlèièst ro1.&d ,54S 1,267 Nut t4$h genvraknd from ITrv8stlrÉg •ctEvlttBS 8.543 1.267 N At ¢a8h uud in fi haACiilg *ttliviti•s N•t IneMa8ill&ep••¥a> In c455h ond ¢ash •qulvalgnts 1.121.386 (267,776) Cash Bnd cash 014uiv818nl$ 81 begrnnlng of year 318.928 86,70 ¢fv Bnd cBgh oqu5val•ntB * •nd •ty••r 1.440.312 318.926 15.
THE RIGHTS PRACTICE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Accountlng po14ol•# Chariiy infvrm41ipn Th$ Rlght8 PTrclioe hl a ch?Tiialle cowany lirnited ty ouarantea InwrporAt•Cl in Énul¥ncS and Waleg. ThA 8(ItFre88 of the itgisiw8d offlce 1$ glvèn on Ihe1&gal 8nLS admiriistraiiv¢ I nfoima140Tr paqe. 1.1 k¢ount15 ¢onntIon The financial S&Ments hgvè been pPared ITh a¢¢ordance wilh th8 chanty 's rnenK>rnruM ond articl85 of 5¥$0cialion. Iha ¢ompani06 Act 2008 and 'Accoufpling and Ropgrling by Charitre5: Slèlernent of ReccKnmendgd Pwd¢t •ppll¢abl6 t¢ thgrÉlie$ preparing their a¢Gounl$ fn 8G¢ordèn¢tr with th8 Financia1 F19POrti119 appllcabl& In lh& UK and Republlt of IrBlutKI IFRS 102)- (89 8mended for wunling PETiDd5 COrnmBriciri9 from 1 Jsnuary 2019}. ThB tharity15 a Publlc Benellt Enlily 88 dEfinEd by FRS 1Q2. Th8 finandal slalernents are prepared In slarling. whith ¢ th8 fvnrliol currency of thè Chgfily. hAofi•t•ty smounls in th890 fln8rtl&l stateonts 3r0 [c[KIed 10 the nIreSt £. The finandgl %iaivnont$ h•ve been prepared Uhder the historical c05t COml8ntion. r[)diO lo include c8rtaln it8rn$ al fair value. The principal 8ccounlin9 FdirAes adopled g81 rwl below. 1.2 Golng wnurn The Gharlty's FlnBncFal siements $hJw& è 8urpfu5 of £1.91d,295 12023: Cil 01 £461.178) ftjr Iho yo4r Bn fre8 rfrserves of £192.654 (2023., £184.488). Th• TrutsèS &£$è58ed ¢k8theT thg use of Ihe gC&inO concBm ba&iS IA appftypiist8 ¢ad havo con$id•r•d PDSgi ble avBn19 or condltlorbS thxi mlght ¢4$1 SnI17¢¢nI éowbt on Ihe èbillly of th• chaiity to ¢ontinug as wlng c¢n¢m. Trus0 wlll ¢ontlnu9 lo Tnofjltor Bnd ensurfr 9P8nding bè dtsng I n l wilh I ncorng In order lo Thaintaln larggl bv21 ol reserves. The ol tashllow for 12 ITK>nIh Irom the date Df 8pprov81 of th8 fiiian¢l81 statemEnl¥, tha a&saciated assumpb.oras IhHt underpln It. Selred rtew Income ODCI thg St4P5 thal coukl b8 taken lo r8Ouc8 exwndilure shoLJld Ihis b8 ne¢$ty. We rsv18wed thg resoN8 po¥cy arbd ÉvailsblÈ It#8 r8g#r4ra5 well a5 mtKlellgd scerkatiDs for aclual and budg&tad rosLJII9 10 understsiid lh6 impaci ol varrious incorne and èxpaThdiiurè. B2sed on the InfcthiaiEI)n aEKJvè, thB Tte23 1&gve a reasonable eXP8Ctsdon that Ihe has adequal& resour5 to c(Jnlinue In 0rgI10Th f¢r th for¢see<b future and wll r¢main &u(p]us in luiure periDds, Thorelore, lh2 Ttee6 hav6 adopted Ihè golng trthirLtn in preparing thes& acunts. 1.3 Charllable lunds Vnrgstrirte¢ fund5 aFe avallabEv for use at Ihe dlscretion of Ttu9¢5 in furtherence of Iheir thatble oble¢tlvi8, RestrictBrt fund5 are subject to specific condilltsns by dllnDr3 to how they m8y be used. 7he purtJose¥ arHI uses of Ihe restritièd funds s¢t <>ul in Ihfr FK)19s lo Ihe Iinancial Sts*mBnts. 16-
THE RIGHTS PRACTICE NOTES TO THE FINANCIAL STATEMENTS {CONTINUED} FOR THE YEAR ENDED 31 MARCH 2024 Acctsuni ng pollcl•i (ContlTruqd> All iftttomLnu ra$ourc•s aTS indule(1 lh8 s¢awm9DI of Flnancial Aeiivltlèg ISoFA> whon tho charily 18 lègally gntitFeU to the Income èftai any pertomlancè ¢Dndi)'on% have Ixen Met. the amount tArF b8 meas[8 TelNe anil li Is PTobable thBt the Inccjme wlll be r£c&l¥ed. Por oonations tt) Oe rE¢DgnFsed Ihe charily will havo been noirfied of Ine am0 and the tt1Pmen1 date dn wrjting, 11 Ih¢rp Gondrtv)Trs attaGhpO lo Ihe ttonatloTh and Ihis requires 8 levEI ol performan D8forè 6ntitlem2ni ¢8n be obt¥inBd Ihfjn ynGomg 13 dfjferred untll Ihase condFtiorps ar¢ fully rrr8t 01 the lulfjlmeni of tho3e nditIonS is wiltiiii th& Con of Ihp tharily and il 15 piob3bl8 thal they Y4111 b8 knifiiEFd. Crants are ret&JHis¢d at th¢ fèlt of Ihp a53et rled oi reclvabl& %Ylivn there 15 fQ8sonablo 865uran¢e Ihat IhB grant Gondrtions will bv fflgt ar the gr8nlg Will k terEiYed, yrnount Is Includ in lh& fin&n(iAI 9tèt6rngnt¥ f¢r YoThtr lirne ID line wilh IhB SORP {FRS I D2). InvegtnTrBnt InMm&19 Imluded whtrn r¢¢otvgblo. 1.5 ExpendFbJr All oxpftndlluo 1$ Brtt>unlett Icr on Bn accruBl3 b85is bno N•5 b•Èn d•$&lfjtd under headings Ihai aggv8gat8 all cosis relateo to Ihe cac&Gory. Expenditur8 1$ r•c(yni$od vihere th8re is 8 legsl or constrvGll¥e oblrga lion to rnaktr 5)aymnIS to Ihir(I parlles. 11 Is probat49 that Ihe Sèlllemont wlll bg requif8d and tha amourht of tho obll@8llon &gn ba rneagvred rell2u4r. Ch41ilablg expoTrJilura comprises Ihogè £0sI8 inwrrFd by Ihg charity In IhB delivery ol bts 2ctivilFe8 bnd services for ity b11th$r•?. 11 iThGlvd•$ 1b costs IhBI bts $I1gcplgd ¢iFKUy lo such aclivltl(p6 2nd IPKJ$ ¢Q$I$ 41 on in(Ilr4¢1 necessary 10 suppgrt th¢m. lThJirecl GostB havo been 8llo&Bd 10 8Cli¥ltieB on a bèslG CnskI01d tty bo folr and 18&3on8bl8. Govwnanc8 (x)515 Inc[15 ttKISg >515 ussoclalod wjth rThaètlng thé e4JnstltuYon81 and slatury rÈouirèment8 ol tho char4ty and includes audlt fèÈg ca515 linkEd wilh the stralegic m8n8oement of the charity. Govèmancè ctsstPp whith cannot aFIoc8ted directly are apptKlitsned on an approptiate basls. I rreeover8ble VAT ly ch8rsed 98 og¥in>t Ih? acgivily for YthiGh iwre aro&8. Allocktlon of Suppprt Cost SuppDrt GCV3ts are Ihose that dss15l the work of Ihe ch8rkty but dD fFI)t d1ct[Y rèprvsf thatitable aGlivitles iDrlvde offiGe cos15. goyernance c05ls 8nd administrativ¢ pèyroll G05ts, They are inwrrÈd dire¢lty in 9UPPOrt of expenditurè on abj8clS of clarity and Include stratogy dav•loprnènt. Thgse ha $IIo¢•igU b9tWegn cost ol raisifwJ fu nds atKI expendir$ On ¢h¥trf3b18 activities. 1.6 Ca¥h ond CB8h •qukv¥l•nts C?sh and (x5h Hquivalenls Inc[18 cash In Thd, deFKJSit5 trBlcl 4t call wilh banks, oth8r shJrt.t8rrn Iluld invosthients wFlh oiig in81 malurrli02 of Ihrao mfjnihs or1955, and bank ovèrdrafl>. Bsnk owordrafls ahowh ith irh tsDfTcv4Yings in curreni lia bi lilias. 1.7 Taxatlpn rho therity19 an oxompt ch8rtty wbthln Ihg mojnlro of schedulo 3 of Iher ChpJrltl•s Act 2011 and Is et>nsldDrod t¢ PÈS8 Ihu108tS 501 out in P&14graph I Schodul8 6 Finynco Acl 2010 and Ihèrèlotè il meols Ihe dePiriilpOn of Hrilable &)mpany for UK l•x DurpriEg5. 1.8 Cred4tt>r• ond Provlilona Crediwrs and provlslon8 are r•counlsed whore tha ¢hdrfly ha$ È Pf¢56YIt obli9atlon rgsv1tlng Irom a pasl evont Ihat w511 prob£bly resull ln the tr5figr of funds to a thlrd party ènd tha 3rnounl lo selU thè DblÈsali(WE ca meèsured or èstimat8d r8liably. C1t9 and prtivi5ions 8r8 nonnally rec<8nb8è¢J èt Ihair sfrtll8m•ns &mount 4rt8r 4lkJwing fv any Irèd¢ Ilscounis duè. 17.
THE RIGHTS PRACTICE NOTES TO THE FINANCIAL STATEMENTS ICONTINUED FOR THE YEAR ENDED 31 MARCH 2024 Ae¢ouhtlng pol Icb88 (Contlnued) 1.9 Rqtiremont tt•nofit% Thè cD$ts ch8rged in Ihe financial st&M&nI¥ rgpiesonl tho contr111¢>n¥ payab19 to lh8 dèfinèd £onirlbLnlc pgnslon g¢h¥mo sgt UP by thg Cha,riiabl? COmn¥. Th8 ass9ts of IPia 8¢hèmtr dte Bdrnlnfstered by Ihf TnJste95 of that 5chgme and are held 8eporatè1y from tho H$Sots of thè Ch8ritsbl9 Company. 1.1 U Lea$es RentB15 paY8blg uDder op8raiing leases. Induding Èny IBa&Fr inconiive6 rePe. arè eMètg8d as an expgngo on a 5traighl line basls OvÈf of the relw3nl lease. 1.11 Forglgn gx¢hang• TrantiDn5 i n curronCi ijlher thar4 PE)uThds Slerling are rerAJrded at t1 ol eX(harn orFy¥alling at Lli£ of Iho trgftsadims. Al &Èeh rèw)diny rfAnd date, morthty B$$el$ liabililies Ihal 8re denfjMIstg(l i f<)t6ion eurrÈn¢i85 aro rgtrBnElateé et the retes prevs iling orb th¢ repJrb'ng ènd dale, G8ins knsès èri¥inu on trgnslatlon 4r0 indudÈd in nat 1rthm4gxppndilure tsr Ihe perls)d. 1.12 Dgbtors Trade and Sundry debtr)rs ¥re rery)Dnlsed 8C th8 3eitJ8rYbgnt arnouht due. Prepayments 8r• vgluod at the ¥r7t4vnt rgpald nei of any traue diSCOLJhla duè. 1.?> Judgomnt frnd Ky $our¢•• ol E3tlmil• Vnc•rtalnty In tho 8ppllc&tlon of Ihe o)mpany's •rraQVntin9 p0lkclr, the chariiy 1$ to make JudgAment4. e.%llrn8tp.% and aSurnplions about lh& carryiny Èm¢uTII ijf ¥è¥¥lb UIKI liabllillrdts Ihdl ar2 noi r¢aoiiy PJFJpareni Trom Mner ¥ovrGgF. Thg •S1irrbnte6 and a8ar)cl£ied 4?$um plions based on hl8ionttal ¥xperioTrce Bnd othor fac18 Ihat ar• oontsidorgd lo be r8lovenl. AGluel rosulls may dilfDI from Ihese 851irn8t8$. Thg Qstlmalèa Bnd und¥tlylng $ssumptlon8 arn roviowod on ongoing ba818. Rèvpsl¢ths to arAour)tlno e51irrhatey are reCognIs IA the krlod irl whlrh IhE E8tirnalo 15 revlsèd whèr£ IhE r6visKJll aifocis ofily Ihèt perif)d, or in IhÈ wriod of lh9 rgvision and fuluro per6> wherè tho Iwision affed6 boih current pnd lulure p8ricKIs_ Donatlon B and ley&ile Vnré8trfGlgd fvnd8 Total 2024 T<)tsl 2023 Dolla05 gnd gill9 327 327 639 Dona¢l¢nB And glft¥ Indlvldual 32> 327 327 327 639 18
THE RIGHTS PRACTICE NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Ch4rltBbl• •¢tlvltl•g 2Q24 2023 Gr8nts Oth&r incclne 2,998,694 713.277 500 2.998.6 713.7TT ATrufy•l¥ by fund Unrèstricted lund5 Re5tr1ryled funds 70,304 2,928,39D 74.250 639.527 2,898,6SM 713.777 Grants In¢lu¢g fun¢8 th8t 11 b6 frnt fwofihe y8ar& from 2024 through lo 2026. n¥•stmènts Unr4*irfctrrd Unrostrldod lundi fundfy 21J23 IDt•iest TeGeiYabte 8,543 1.267 19.
THE RIGHTS PRACTICE NOTES TO THE FINANCIAL STATEME14TS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Ch4r5tsbl• actlvltl88 Chfjrilabl• A¢tlvltlo• Ttstsl 2024 Total 2023 Slaff cost$ r9Ct costs (including grants) Supw)rt )l9 366,587 876,949 49,763 3S8,587 676.949 49.7e3 330,890 7Q5.832 SO.129 1 ,093,299 1.093,299 1.176.881 AThaly¥l by fund Unre3trictetl fund5 Reslricled ftjndg 70.808 ?.022.4g1 70,808 1 ,022,401 %.Q93.299 1 ,093,29> FOF t9 yr 31 Mah 2023 UnreBtrlcted lund8 RoèiYpctBd fund$ 6S,870 1,121,182 55.679 1.121,182 1 ,17é.861 1.176,861 Indudgd within unro$lriclod th¥iilablfr actrvit495 arg amounts palo to audilors of £8,060 (2023: tS.AJ2 rolg14ng to the audil and È1,81612023: £1, 596) relatin9 to otr61 finarbty8F $arvi¢•s. Th•1• w•re £206 F¢rei9n •xchaTr3t nel loss dufpn9 Iho year (20Z3: £12k Lncluded witlbln support costs are amounts pald lor rent In the UK & Chln• ¢)f £29.278 (2023., t3D,370). Tru¥tse3 No Trustv o¢•vgd any rgmuhoratton during the y&ar (2023.. nono) and Traval èxpèn$èJ uf £63AO wqr9 rpirtbbursod ko or40 TruskoD in tho yoaF12023: tkDnB>. .20.
THE RIGHTS PRACTICE NOTES TO THE FINANCIAL STATEMENTS {CONTINUEDI FOR THE YEAR ENDED 31 MARCH 2024 ErnployAo9 $taV Nvrnbgr• Tre av8r8oe rnonthly ntsmtr of employ8è5 (Includlng full limè èiuiv¥l@nt) yaar wore as lolk)wg. 2024 2023 Numb•r Admkn Diricl th8ritsbh arlivilies 1.5D e:50 1.50 6.50 8.00 8,00 2024 2023 W8go8 èf4d s81hri$$ SrX4al è¢yrity ¢QSts Other nsiOn $19 318.948 28,582 19.059 288.384 26,156 18.350 $66,587 330.89) Ofte employee was paid at a late In 9&5 of £$O.QDO por ¢2023: on9}. The TruStÈes and the E¥e¢vtlvo 4r9 wD$hJered key rThan89trment Df tharitablg oovnpany. Ttslal rernuneration pa to Key m3nagemBni in yÉar amountsd lo £65.100 (2023: £62,000>. Dtrbtor¥ 202A 2023 Arnounts falllng dv• wFthin on• y•ar: Trade rfebtsrs other debiors pFPpent5 a(KwEd Inrn 1 .504.562 7,523 414 756.3S9 11.342 64,157 1.512.499 831,868 Tr&dB dgbtOTS Include EU grBnls of £1.1rn IhBt hHv8 bèen prtsmix9d Ixrt not yet recolved And bAiII bo SPBnl ovèr IhB y8&rg from 2024 Ihrough tD 2026. -21
THE RIGHTS PFIACTICE NOTES TO THE FINANCIAL STATEMENTS (GONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Cr•dltors: #mounts falllng due wlthln on& year 2024 2023 Trado Greditor6 Qthw Er¢ditor¥ Accruals ané InGCKn8 65..17a S33 1M.?SI 1,339 .282 1D7.710 219.958 111 R•tir¥rTr¥nt b•TrvfFt The Charity Operat a d•lSnad ccffilrlbulim n$50Th $¢h8tng for all qu31ifying 8OYeeS. Th& of thu acheme ere hekl geratefy from thtJ$e of the Ch8dty 4n ar4 lThYep¢nder4tly admlniStefFd lunil. rho rhar9e lo profft orloss In r8sp9d of ¢efir¢O ¢on1rf1Iw sthemtrg wa$ £19,059 (2Q23.. t16,350), 11 Mov•m¢nt In fvhdl Ths kncomg fvrL4$ ¢1 tn¢ ¢h?rtty Coiripiiso IPfrg I1¢Ing sJr4oxponded b818n¢g$ E)f sJtrn$tionFt and g rants held on u st foi 5Cir purpD5es: hlov•m•ht In luryd• In¢omo ExpThdlturv BplJn¢o 0¢ 31 March 2024 B)lan al I Aprll 2023 I mprDvin9 AsS to Justicé HLJman Rlghl8 8rKa Cvlmin81 Justl( ETrabling Civll Socloty 90G,3e5 (160.047) 1.167,550 1.348.607 415.$55) (530.552) 6.284) 904,È73 476,951 1.270.È23 ToEal restrittsd fLJnds 746,348 2,928,390 (1,022.491) Z.652, 247 Vnre5triGteO geneml lund3 1 84.488 79.174 (70.808) 192,854 Tolal funds 930.836 3.007, S64 <1,093.299) 2.8dS,101
THE RIGHTS PRACTICE NOTES TO THE FINA14CIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 11 Mov•m•nt In lurxls (Contjnuad) Impft)vmg lo To imptov¢ to jusli¢¢ for Ihe PDor and YlcUrn5 ol hLJmon T¥Jhls viok&i•ons thmugh thè pio¥i5bun ol legal 10 and increa8in9 thè numlrs of. and dtslivbring trainirya to, lay16 ènd Dlher hLJmJn rl9hts d8ffjnO To imp rove Tespect for tho dTrgnty of the p&rson thft)ugh project& combatting torlure, champloning roducod us¢ ol the dÈÉih penally and advoBating fDr irnproved hurmn ri9hts proteGlton for all detained peF50ns. Tho openin9 ovgrdrawn lanc0 £160,046 for HumÉn Rpght$ and Crimin)l J¥¥ii¢¢ Wè$ lemporary du¢ lo a delay in rsr4ivin9 fyrtr prfiThgh¢ln9. Th¢s¢ funfl% havo Tub59qUgntty t)een w¢¢lved. nal)hng Ovll Soclety To NierèASè thè tslf8ctiV9ngs$ of human nghts defendèts arKI CIV ¥Jcigty orgal$al>rtj Y[ki9 to Enakg humafi nGhls a reality in Asi. Dvrlng Ihe ya3r. th6 charity tsCéiV4d IWD 9rants ong Df £0.9m snd gnothor of £1.3ffl frorn EV. Vncl•r ITr)• temig Qf gronty. il the orany expenolture Thot Irdcurred from oront MHY lJe recl8lmed by thè donor. 12 Analy$l$ of bèhvtsèrt f urtd Unr••¢rlct•d funds ReStrfe lundi rvtil ZOZ4 bg1gn¢eB gt 31 hlerch 2024 bro Pr•Im0 by: Curront a66t&1<11akiIllllts9j 192,S54 2.652.247 2.845.1Dl 192,854 2.652.247 2.845.101 13 OpgratSTrg lea90 ¢ommltmvnts Al tho roporting datp. tho ChArity had ou15taridin4 tommitmellts for fvlurt hlitsithum1ea58 paymgnt6 under operating teaEes. which mèy be leimitraled by giving three mr)nths' ntitite. fhese f*ryil as folhJws: 2024 Land & bu ilding 2024 othè 2Q14 Tokaj 2023 Land & btsildiny 2023 Oth•r 2023 Total rfbin yoar 8efyYeen and five year8 13.4SS 5,862 19.327 20217 5.297 25,514 13,479 3,531 17,W9 13,485 5,86E 19.327 33.fj95 8,828 42,523 Thp operatlng knase rebat65 10 Th8 Foundry. whlth IJ Ihe ch3rlty'g prlnclp•l 4ddie The arnouRI s 4n 8xpensb In th8 ar 1$ £28.056 (2023: £Z4.220) 14 Shar• c4pStal The ¢ompony i# limited by gua rantee and tyr$ noi h)vty 8 Share G8pilal dlvpded by 9harè$. -23-
THE RIGHTS PRACTICE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 15 R•lattrd paty tr3118aCtlonll No IttEgtèo Dr olhGr por3¢n related lo Ihe thgrlly hed iny p¢tson•l 1th8ro$l In any ccnlroct ty Ir8D$8rilons oThlhYed Inlo duriTrJ the yfrai (2023. n¢ne}. 1$ Vl¢lm&ts wntrolllng wrty For thg whole of the y&ar, lh& chartly Wa5 kjnder th6 ctsntrol cJflhB Dirgctois 8nd Trus9 AS Shtjvm un pagp 2. 17 Cash 9Bnpratod from oporatlon$ 2024 21>23 Surplusq(leficlt) for the yesr 1.914.285 {4fj1.178) Adju$iffl8nb f. Irlvestrnent inrnm? ¢roJn1S in glalemnl of finaniial actyvilies (6.533) (1 ,267) MDvemBn15 Itk Wotklng eaplt31: 1880.831 > (112.246) 172,Y42 20.460 (Decrgese)fitbuease in creditors Cash ginir¥tsd froml(¥bsoTb•d by) QP•Tat¢on8 1,112.843 1269.043) .24.