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, T￿asu[er
Oanl?l Albgrman
J<gt8 L•rÈon
Dr T] m pr1[￿1&
Aosy Hussgin
Man Ann¥tte SO
1Rvsiw￿l ¢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 F￿ThIry
17 c*41 Way
London
SE11 SRR
Wobt41t•
wWw.rfght￿pr3Ct[ce.Or9
A￿dItor
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•￿r￿j￿nt audiiol$ rowrt
Ststernent ot hnanciBI gC¥Vilies
13
BalanGo shget
14
Statorn(pnt of fEsh fiow5
15
mgt￿ tp Ihp f￿8￿cl91 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 £r￿fjd 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$: Stst•ment of R8coNrnended Pracite appllcablè 10 ¢haTItIq5 pr@piring
meir nnana318tBtornènts In accordancè with tPlO Financial R2PDrting st2ntlAfd appjicsbla in the UK and Rapu bli
of Irel&nd (FRS 102)° alnEnded for accounling pe¥i(xl3 Comme￿1￿ frorn l JanLEary 2019).
CharitsbTo Obj&Et
Thè obig¢t• for which Th• Rlght$ 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: In￿l￿atIOnal 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 V￿￿Ed 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¢wIf￿4 8rt
pproving our almB and ¢b￿clIves. Our cuiient Strdtegy lo advanc* human rfghts Is Sol out bg1(sw.
Tho Rlghls Piadico rtscognisDs IhD cOmr￿eX 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$PÈel Ihèir hLJrrt)ts r¥Jhls oblignts'ons under inlernHlitsnd IAW. The Rights
Praciico bg1iovg5 th31 a vlbrani and gft£ctivO eivil BO¢iety is A￿15#3ty to h￿0 9ov•fflrThoni$ accounlabl& af
*n$Vr• ppkopl* know IhFiT human rl9hls Hnd oblfy to d9fgnd Ihgrn.
Our alrn b kj hglp bu11d th9 cap2cIty of J glvb21 cbjll soclety that can promote publle Und0r￿$Th￿lng of hvrran
rlghts. advoeète JUSbt¢ tn¢ ￿1¢ ol Ibw. and Sptak out ITr defetKe of huTnan righls. We dra* on y¢a¥& of
XPf*r10ncg aiid Inixeasad conc2rn at Chlna's l>utslied Irnpact on Iiuman rights at hcwe and abroad to rnalnL31
I ftws on Ihq P8op lfj'% Rop￿￿lIc. 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 de￿1h pen&lty. 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 lo￿ed 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&eM￿l lo 2dvÈnc& ÈbDliti¢rt Df Ihe de8th penalty.
The in1r0d￿Cli￿n Df the NaliDri?I S(￿ulFI¥ Law in 2rJ20 Cbin3'9 InereÉsoé inlueThe& in tho SP￿131
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
9x8￿1￿01*¢ th¢ $¥8tn$ ¢n ro$fftd tr inl*m811t￿8l18W and hvman rlghtB.
Thi￿)h wotk we alm to:
Intsp*ts and Conr6•Ct: gnsurlng ck¥ll soctety has Ihe capabllltl•ts11 n8ad$ ￿ 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$ y10￿1￿n$ In As￿.
Th8 nFw 51Tr18gy 5harpgtB our focus otb O￿abl1[￿j h urnan Tlghls defondws to ￿nI1￿u& thÈk 8$¥8nli¥l wotk In an
inhospitable 9￿]rOnInent and cha Ileng lThA Impunlty thrwyh $ctlvi1&85 to increase acce85 t0ju￿1C￿. UThdèrplnnlng
all our work is g r&ommitrne￿t to public p¥ rtiopali(n and strenglhenlng gerKaer eov911ty gnd ￿￿-dI￿rAI￿ln8Ik)n.
Qur a￿l¥￿IleS coniinue 10 focili18te the gnafing of knO￿le¢￿e. idEas and exp8ri¢nrx in promollng and oefending
human tbghls. prc)Yide as$islaTrGg With wainSng and intsmational exchangtr,. OEJr k]cg1 partnor5 imFAfsment a
ranyè of a¢livilies from Ev￿reTI￿ss rEssing 10 resparGh, (x)nf&r9nixs. 18gal al(1 afj<l policy advottaoy. WhifE wr
local ￿rtn￿TS &xplorè In raOValiVa approachèu sn to fèjtritrtlohs on ¢lvil ¥￿rIety. Th? Rlghts Praclk* Is
piltstlThy new vrfay> to provido offoctivo suppt>rt to Ihgsp vlorking on thè ground. i￿￿Ud￿n9 the provis4on ol anfine
198mlng gnd wN8b¢rotii>n. In rptsP¢>nso to ehin4 8 9IDbal Infiugnrg 9lob41 aggertlyenep￿ v+e h2¥e
in¢￿as￿d efforts to raise awar£neg# ol Ilum8n ¢1ghts IAW Ching and further the pe¢o¢ip81iw s)f Cbih4f9 Gi¥ll
LXi•ty al tho inlarn?lional f?￿l_
Thé Rlghts Pr8cl¢• h8$ o prof•88lon818toff of nino In IhO UK reaponglble for ov•rall programm• man#g•m¢nt.
communlca¢lcm5. 3dvLKacy. lun¢Jr31slng and financa. Staff 9ro support0¢5 to dovFlop IhDlr profossional BThd
18ngu8ue s'ki118 8nd work ig apprtised rnguJ8rly. Wo havo tho sarviBB5 of SR Gxrtamal Con￿1518￿* 10 TèVi*vl human.
résou￿Q19jU89 including rernUnerat￿rF rams lo ensure Ihat w• ¢•n rel¥in high quèlily Stalf throu9h eompatiliV£
bul #ff¢Ydabl• $#13rF•5. W9 lo wo¥ide WDrk expeTierw and Inlern6Nps al our o￿les In LonE*Jn. W* •r8
very or8teful 10 Dur Intem Sarah for her.help sn 2023.
The Rlyht8 PtsctI(% ptays an ImFXJrtant (x)nvenlrbg rolo blwlng iogether SkkehDlders from h￿M￿n rlghls
organIs8￿￿nS. pollcy m8xets and thÈ 8tademlc communily lo &ddfe55 155uos of sh8red concem. In January
F8bNary 2024. w8 ctrh¢s18d mulli-siakydholder workshops ￿ distUSS Ihe irnpacl r)f Iran5rhaUonal ViolatiDfflS ol
hurtbsn rights on diaspora rofflmunilies in lh& LIK and tho avallable 18w 2nd pdicy respon$$$. We 81&0 pwovided
IraiThlhg on remc>te rnOn1￿￿tsg to UK-b8sed otgènbSBt4on5 that respar¢h 8tEd report ori Ihe human rlyhts sllLJatlon
In China and Hiing Kon9.
A¢hi•vqrnqnl5 and pvrfurman c•
Our fjver tr* pgst year tsken pi&ctt 8gÈirtgt the backdrop of rtyr•&%ion in Chind artsd Hobn9 Kong￿ atKS
Irrcrea3ed as8artlv&nès8 by Chlna avers£a3. We hava et)titinu￿ tts mDnitw and rèport on Ihe Chin¢s¢
govemrThgnfs treatmgni ot clvil so¢lety. The BpaGQ to defend hkjman tights Ygry limi*d aTrd Ihè
avLhotilifiE use 4 faThJe of lovls ttj inhibit. tgstritt San￿lun GItILen6. lawyerB and dvl 3Cbciety organisgtions
(Csos) thal attgrnpl to Spgak OLrt, organlsg Dr hojd tho authoritres 10 3ccount. Csog havo bLken subj&ct
surveillance yrealer SC￿tinY of th￿1￿ work. Lavryors face Ihp risk of dlsbamient by kking politpB3lly sonsrtivg
coses aTho speakino F)ub1icly. R8$tA'ebDA$ on Èead*miBs CDnts'nu8 with Chinesé I￿￿1 s¢hola.Ys fiD.dih# il eKifemBIy
difficult t¢ htdd th891ing$. condud t+s8arth. proviLIB ¢rilical ¢omm8nt or coll2bJr81b effectivèly wtlh foreisrt
Scholars. Opp¢)rtunitk5 for in-pèrson rnB8ting5 hav& irryrovod ¥inc• tho C<Jvid-19 ptndgrnic.
FrBBdDTn5 of ¥pevth. asyJGtstlon and publlr partIcl[￿￿Orn In HDng Kong dealt è turthÈt bk)W4 *Fth the
8afJd9LJdrtFlh9 Ndlk)hal SÈ¢utity Ordlrlgnrg (Art4¢lB 23) ￿0pt￿￿ In March 2024. We hav& w8lch2d vAth <xJn¢vm
IhB hara&srnent of IoGB1 acli¥4sta 2nd independenl or9anisaiic￿s undermltFlng Hong ¢￿Ge vlbrant e)Ill
sc￿lÈty. The HOTr9 Kon9 9(wom mont h•$ ènnoun¢od HK$1 rniEIiDn bouDlbes Lhst lead lo the arrèsty of pr<yxin*nt
tivists in diaspora, sgvfrrsjl ol ar2 in Ihe UK. AIHrni&d al Ihe gpp¥rgni ID of IransnalhDng1
re?rès5ion, Ri9hlg Praciiofr hÈy tyeon ¢olltsbor4ting With olher slakeholder or9anitsBiion• 1¢ inlorm J mr
fyfffjGtivfj re3por48fr lo tr8rbBrdOti'ot781 humen dghls violauon6,
The human rl9hlS sFtUallon In IhE Xlnjiang Uyghur AutonornOU$ R8910Tr (XUAR) continues to attF8Ct
onGom whil? China h3s rejecled the recomm£ndaiiLM$ In a UN a$1￿55mran1, I￿￿9350d censorshlp, traval
18strlcur￿S and 0[r￿[￿l c¥JarJly und6rmh& alfods tD underslen(blng Ihe slluatlon on th6 gfOLJnd In Chin4.

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 ￿N￿l0￿￿e Io PubliG
und¢rolfyndÈng ol Chino'¥ impotsl on humaTr right$ Qt homo arKI 4voraeEJa. Our btiefings aThd WE>￿1￿￿0￿$ lilo
made public fjn Our wèbsits. Wè have 8190 usbd our conv&ning 8bi]ity tt• Or9$nb?g ynd h￿￿t rnultb*takèhJbJ•r
moOtlN9$ On ¥ rangtr of ￿P1¢S.
July 2023, we publi5hett a brFErfing papEr 'Dlsapp6aie(I by tho Stst8: Tr￿￿ng Uyghur RelHiiv*8 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 inft*rri 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 k￿￿tIon,,
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 vKjrks￿pyP ¥Vtlh UN •xp*rts 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$4u•r• • worksh¥J in J￿￿u￿ry Wilh diU8PDm communktlaa from Chi
and IhB Middlg East. PartiopaTht5 discuss&g Iheir flr61hHnd gxparienco of trangnBtlonal r•prg8$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 produ*d ¢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 $vstain and ¢nhance the Y40rk of human ri￿h1¥ tsfgn(J?r5 G￿11
oGivty groups, byikling th¥ir E?P6C4ty to advarTrco human tbghls end lo enGwra9p> publiG FertiGipaiion. The
Chinesa gE)vemmgnt do8$ 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 rbBt4yC￿k OT cornrnunlty Fsoc131 seNlce providèrB lor mlorant w£*Kèr tsmlli8s support Itxal
rese8rcn 8nd èfforts 10 rr¥Jnltor ènd 8ngagè It￿1 gov8mmunls on accoss to publlc 6èrvli*B for rnigr&nl
work•r f8mdi*$. w# also support lh8 V￿1k of dubility Flghts groLJP$ 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<sntinv¢d wblh our rn4)ntal hookh Support work thrtsuoh èhlirt¢ o011-r￿re train1r￿ NOO aOGial 4Yc>rker
alono2id4 oiher Civil Stsciely ècitsrs and th6 provision of ppBr aupport lo human righls lawy*rs, We Gonsi&&r
mgrbtgl hfr$Nh ng8ds 85 en irt89rn1 part of èvery prqtd.
Riglts Crirnjnal Jus
Our criminal ju8tiC• and humèn riohts Fwaramme aim$ its irnprov8 respoct for human Integrlty right8. ntstAbty
r&duclion in the use ol lorturè. bll trealmeni in delenlion Ihe ¢Jealh penalty. as %¥èll as improvÈd lo
jkJstic8. We conti nuad to fKu5 on thr40 wéas of c4lleèM: torfutè, lh8 Èpplication ol th• d*alh penèty and
thè traatmsn1 of pèoplè In dÈténliM. W8 algo pay parti¢vbr èttgntlon to thè dlffètsnto that s9￿der Enak951Tr all
th9&$ arÉ3s. rhe Righls P￿￿1C￿ works 4Vilh Chlnese lawyers. ￿9￿1 scholars and CSOS ￿ Bdd￿85 the>B issiio8
through SVPPOnlng inltl&ti4¢8 to cond￿tt re8Éarch and awarene55 ?nd biilldin9 their capacity to on
iDterngtioDel low in Iheir le981 work. Our advoc3ty sèèks lo make the intomational ¢cMrmunity, including
Vniied Nations Ènd paEliÈm8nisiian¥. awar$ of siluab"w in China and lo highlight of both domeytic
hin95e and inlgrna.li.on3113w.
0￿r tha pa*1 ypxr Th8 Righ¢s Pr*i(x ha6 piloted the developmenl Df an Irrtrtsdutttory online iy)ursg In Chln6B4
on Intpmatlonaf law and Ihe depwlvallon L)f1abety. TaFgètfrO 8t Chinese lawyers, the 5ellrysludy wut5p aims to
8ddre8S Ihe look of training on iTrt8mational law for lawyers in Ch in¥. Inili81 fe8111)ack has b8en posillve. We 8rfj
DYI Inlroducing B rnO(5LJle on the use ol the de£th penalty gn¢ plgnning to d?vo]op new contenl ￿ inieirale
The Flighls Pr8Cll¢È work 8ddresslng Ihfr u$0 of IhD 4luath pBn81ty now enJDyS 4 sirong regiM81 found8llon. OY&r
past yo¥r we havo b￿JAh1 tcbgeiher I￿81 NGOS 2Ad l#wyDr¥ liurn eyhl Jurl¥dlcllons In Asi& Ihat ttsiadh Ih
usè ol Iha dè#th pèTh)Ily. Rb$o&rth discu55F0115 have att¥arpced a sh2r•d vndersl8nding ol effecllve d&Tence
In doyth p•nolV ond th• need 10 promo1¢ hi*èr prtsf+*iit>nvl slandards. We have coniinu¢d 10 work wllh
tyhl5 ¢J¢)cum¥nwi¢n NGO, HVRIDOCS, to desi9n an onllng ¢?￿b•$￿ ol dg¥ih peTralty GaBes In Ihe
r¥oloD for COM￿r¢I1v• ltramlrho among
Fundralslng Btandard
Tne kipn15 Prodice 18 noi reoi8ierad wllh tll$ Fundrai$irtO Regulator and chaAty ha$ n41 caThed out any
SignifiGsnl pv blic fundraising acllvtstlas.

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 ILjr￿lns can c¢ftLrkbul* Unl•?￿1$1¥￿ ¢Org
Advance paymeTris fiom several donorn. whlch ale IncJude(I In the&6 8eu)unts, ctsnunue tts FYovld¢ o reos0Th?bl•
G23h flow. The charity'o fina￿￿>0 ale subj•Gt to forovJn exGhanp ralo nUGtUal￿3n&. which GCJiilln Io inmllty.
Incomo Eypwdjtur
Thè Rbghls Prèctlcè's lolal Inttjme fN year ended 31 March 2024 WBS £3,OD7,SEA Thlg IS a SionificaTht illts8a$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$ont 31.49% of t¢t•l ¢xptndFtuw. Th• rnasoiity of Ihe G03Ls ere 8ssrKlaled
with our prO9￿MMi￿3 4vork: supp¢rling ovr local partners, providin9 r09e8r¢h. deliv￿n9 training, rnonilowing an(1
th9 dis59m Ination Df18ssons1gamed, do hJvo dgdica19d fvn(Irai51ng 5lg11, Tho ExgCUtIvg Olroctor Bpends
opproxirThately 5% of hèr iirThg orh fvndFS151ng from insliluli0Th21 don?￿. Sh• 1$ Support￿ by othèr S*ff oh
grammo d*sl9n nnd bud9etln9. The RlgtrLlS Practlco doè& noi uThdèrtaké fuThdrnlsin$ Irom thè wbljtt; a sthall
umboi (rf JndivklLJalpp dO￿at0 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
F08tr1￿0d 01 £2.,652,247 rfjpr•sènt fund$ r•c$ived 8nu 8¢¢ournfrd br Imrn8diately under FRS102 but
oxognttiturg ol which will ba &ptgad ovor Ihe years trom 2024 lo 2026. Thg bUdgel￿ income 8nd expÈnd I￿r& ftsr
IhD year ahead yiv8 Tru¥laB¥ confidBnc8 Ihyl IhEa chxrily will continua lo opar&lB SLicciisslully.
R6$+r4r6S Policy
DLJrfno 2023rL4, The Rlonts Prectlce received grani Incffjme from five rneJDr InskntulitJh81 donor& &$ w@11 ag bm)
s￿￿1[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
$uff14ent new g rants. The Rlghts Pra¢llce could 18ce dlfflcullte$ $wtslnlng lh¢ currfrnt l*vel of a¢tlvity as woll a5
deliveTin9 ils 6trale9y arKa meeting ngeds ot its beneficiaries. Ther& would also be aTr Impact ijn slaffin9
18v81$.
To ensure Ihat Gan conl'nua i)ui %York, Thp Rig hls PrEGIiGe bDatd hBd prtivitpu￿Y 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 InGrpasPn9￿r 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 wilb￿J￿ 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
St￿￿ty is able to couThter ¢hina'8 anll-human ri9hts na￿all¥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 I￿al V￿￿rk on to VJlll focus a¢t¢Juhtsbility for humgn rlpht8 VitAètions in r,8latron t¢
MÈ 4èp￿VatlorI 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 acc￿￿1 for IhÈif Obli9aknonY* undgf Itrt9matloThal
law thtDugh FBspoTrdin9 to rf3qWs18 (or in1￿Me1k)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?￿1￿31Y 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 $UPPDrt in holping ￿ SLjS￿jn ¢iVil T•￿19ty in some ol IhEd must inh95piloble,
Ènvironmant$. 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 r￿1Ve 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"$ticialiotb. The QTgaDisaiK)n cnaritablè
Eornpany IknlloJ by puarantte, Incwmèd on 1st FebrtJ•ry 2002 (Mmpgny r¢gi¥lIètp￿ nUM￿r. 04365¢M7)
end reglsterèd *$ 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)￿t1￿9S in 2023-24 t<Jok plBGe in a hybtid fornal. The 2021-24 strategy shaped TRP work cwer Ihc past
year. In lale 2023. staff and TrustFJes 8ngag811 in a strategy re¥Fèw £[￿ È revised str&tegy was apFXOYed by
Truslass irh Janu?ry 2024. Al each Br￿￿￿ meètino, TruSfè8s TWi8W man>3gfrbgfil QC¢OunlS, rèCpiv& a￿￿ dbscuss
Ihe prryre5s reFOrt aThd c¢n9id6r thè rlsk règl8tèr. havg dvle9gte¢ Ihe d2y to <l¥y E>pprolioDs of Iho
charbty and artiviligF to Exg¢LJtiv9 Dirortor aDd Ihe senlor MOhagErnCnt tcam.
The Tru51e8S WM 58rvea in tné ￿•r are lis￿ in the Adrninistraliva Infomiation ai the front of Ihis Report.
M8mbers of Ihe Board have been rewuiied Inrougn public cal Is for new Trustees ag WOPI $9 nominali0Ths
by @xistinu Ttustee5 Qr senior 5Iaff. Trustee5 are rnFndfu l of thè Th8èd to ensure thal the Board has Eh8 rarwJg of
8kills. exPerIen￿ and diverslty to ov•rsao lh8 th8ttty'5 govemance and Blr*eglc d1￿clkjn. Currgnt TtUFteog
bring kno￿edgE ¥nd Ex￿riEnce of law arKI huffjaTr rlghls., Chlne5e politlc5, ger￿Er an¢ Fthocial wJllcy,' corporatB
30CtsI fesFM)nslblllty: publLc ￿rtIC[p*kin and (x)mmunkaiiCbns, as W8118g ¥ttoynlgnGy an¢J tharFIy 94￿￿Mar￿￿e.
We Gontlnue lo seek Tr￿te*S Sp>8¢￿?11¥t knoYAe(Iqe of fundraL54ng as we try to further diversify our lunrli
Bvaril mwnbers aio gfovided wllh relevant drKumÈni$ an4Y fnlorm?¢lon on th& governance and Ivork qif the
charity as as guldaficé tho fo]0 dl Ttustuos: Iho Exocutlve Dliector and chalr meet wllh riow Tw5t8es 10
brief them on Iho r*f lh& chaiily. All Tw¥lFg¥ giv¥ Ih¥ir tliiits volLJllt¥rfly arid iuwlvud nrJ btjnunts frorri Vio
¢h£lfrty. frovel expenseB ot £63.40 wdre rèimburstsd tts Onè Tnjslee last year.
Rbyhls Pr•¢ti¢è U,S, Inc. was inwrpor•i•O irt tho 8t¥tE4 of Nv*Y York as a not lor profil DTg8riisJtion1501 c3)
on July 10. 2008.11 had its own oovenlng Board; th8 Ex8(xrflvé Dlredor of Th• Rlghlj Pra￿1¢0 $•￿￿1￿ on th9 US
8oar(I slrci) ils Incoptlon. Tho organlgalitirts shAf¢d Ihe obj•clrios and c(￿DpEraIed in ad￿a1)cIng tlièir
IFiaF4ad Charitab￿ purFh)so. Al a M4eliTI9 ol Iho US Board in Apwil 2024 il wps docLdod lo 4i8801v* th& U.S. entity
nd transloT remaiThin9 fL&nds to Support IhÈ atliviliey ol th@ UK chq rily. No new funds werÈ r￿e1Ve￿ by The
Rights P(aCliC4 U.S. Intt. in 2023: thg balancg of ilE unrgstrbcted lund$ ai 31gt D•¢¢mbor 2023 wag $72,31 S.
Followlno an tyulvhl8w d8tannfn8ttan (ED), Tho RIgFrt5 Prgctlco has ￿on as gquivElent to a U.S,
putllt CharSty-
Tre Riohls Piscti(￿ rtLAinthins ￿nd revie￿ a reg1s￿r ol ssanffieani 3K￿M￿l and inlemal fi&ks to lh• Of*an15atJ'o￿,
whlch may Impaei on ability t¢ eharitslle objectives and *livei public ￿n￿fil. TTU Stees continue to
be reasonably tolfrratbl ol rlsk glven ou¥ strdteglc ablÈtliVÈS and Ihp challLgnglny w)Illlcal envlronTnent in Whi¢h
work. siaff txJntinuDusly revfvEw and ¢Jgvelop mitigatin9 5trgtegles, particutsty in aroas of rtkedium ￿ hlyh W
wtprk dosgly Wplh Ihp5F whtJ5e w{￿k we SVPPDrt *0 idonlply. ￿nd￿r$￿il(l &rr4 mlllThste thfj risk of potenlJAI hami.
SlralBgiG risks inclufjp 9r<wlng repie55ion wlthln China arÈtt Hong Kong. antF Ihg Yanishin9 spgc* for tayil %i](xBty.
Wg contlnue to monitor the impact of new sewrity laws irL Hono KDrnJ, Ind￿lIng the s81eo￿ard1fty
NO1iono1 Sg¢urily Ordinance {Articfe 23> lTrtrodut&l in M$rth 2024, PDlenlr81 risks 2ssocr•ied with Ouf srnall
grant glvinfj prograTnm8.
The r4$k ￿gis1￿rIS regu18rly reylewèd by Jonlor gtaff ar•d 4ls¢ussed by TrustQOs tst oach quarlorly ￿¢￿T￿ rnÈetlty.
The Board IS kopt inf4nntru 41 any Changos lo tho sl£lus of n3k ary]8$ or m$Jor 18vp&ions lo the risk man8gom¢ni
Itrqte9y. All prolgct documènts ineludo Svcifit ri$k ar￿5$r￿n1$ ind mpliqltion strale9ieB. p8rti¢ulady with
gpBct io over$885 atstivilitrs, afjd Ih?so 4re 23 Part ol projfrGt monitori

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 ￿9￿1186 Ihtr Ttust&o¥ IQ Plepa re fiTh8nElal F*tatgrnents 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 rTrBlhc*ls and principlgg in Iho Charilies SDRP:
- rnoko iuuoem8nt5 and ègtim*g6 that Bre re8sonaN8 and Fwdent,
. stAte whp.IhBr appllcablè UK Awjuntlng S13ndard8 hovF> hapn foifowed, 8ubJÈd ￿ eny rnalerial d0parfU￿rtr
¢li8¢kised and explain￿ in IhB fFnOn(x81 St8￿Man18., 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 keep￿￿9 a￿8¥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$closktro of Inforrvtlon to audltor
Eg¢h of Iho fru6tees has ¢onfiTmod tra¢ there F5 no infdmiatron of whlch they are avRre vthltth is rg18vani to Ihtt
audsr. t￿1 of whith lh8 audltor Is uo8vthre. They hav9 lurthar oJnfirmed that thoy havt taken 8ppropTiatf St¢PS to
Ide[btr￿ suth relÈvBnl Inf[￿01￿[￿ anrj t<) eB12blish Ihat thu puclitor 1$ a￿re of such inl¢rrrbÈtion,
Audittyr•
AresoluLiDn will bg t￿Pos&d ania agreed al LhÈ Annugl Genergl Mèeino th* SCB lAC￿Untanl￿? Ltd be re-
appointed as a￿￿11016 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$ble c4ynpeny'> ftsr the yea r ondod 31st
Marcn 2024 whicn cornprlse Slatfrrneni of FIn￿nCIal AcuviugB. P818nce Sheai, ca$n s￿10￿0￿ note8 tD
Ihè financial Sla￿me￿I$, includin9 a $urnmary ol 8i9nifia9nl aceo¥niins prAI￿10￿. Tho finpn4ig1 rgpDrtirpg framowork
that has bEen typ￿1￿d in thoir piepartytion l¥ opplicablg UTri¢od Ki ngdom Accouniing Standèrds, IntludiTr
FIIiHIiLIMI R¥wiiiiiy S￿1 Id¥rd 102 fli¥ FITJyipLI& Rvwnthy St¥yxl¥ql In rh9 UK RSputs￿Q 01 Ar9￿n0
(Unilecl G9nOra1￿ACCeptofj Ac￿Un￿.￿g Practtcg).
9ive o tru9 ?nd fair vigw of th9 ¥tatfr of Ihe Gharitabkj ccKnpany'g ￿TaIrS ès ai 313t Mlroh 2024. and ol ils
Incomlng rÈsoLI￿8 and application of [￿0￿r¢¢$. incl￿1￿9 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 T*tptpffjent$ 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 s￿nde￿I. 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$19 of
ccouniing ITr prep3rBiion ot th8 Ilnandal Jlat&monts Is #pprowlbt•.
Based w th¢ wg haw) wrforrmo, hfivo not idontlflod èny materlal unp￿rtaIn￿es relatlng to or
condlllon9 Ihai, Ind1￿￿LJalIY or collectively, may CASt 5ignllic&nt doubt on the ch.aritsble company'$ ability ti> corttin
a8 a going c￿c*M for o of at least Iwelve months (rom W￿ft Ihè finaneèÈl #t#iémBnl8 3r0 authDri￿& f
Our reswjntslbllilits and Ihe rèspgnsibilllies ¢r the ttU51pB5 wrLh rfJsFJect to golng [x)[￿M arg ￿E￿bed 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 ffinanci￿1
statèmènt> and obr èLJditor'$ r8psrt IhsTac>n. Tho tnJstg98 aro rasponsible for Ihè othèr Informbiptin Èontaingd wilhin
the annual re￿rt. OUT oplnlon on the IlngncE315tBtfrrnents d(*s not 4)>vor the olher InfonD¥t￿oTr aTrd, 8XCePt to thè
t￿￿nt other￿16* explicitly Btated our fepurt, we (k) Trol expross gny foTh ot ccJThrJ￿8iort IheFpon. Our
reSFKJn5ibilily 13 lo the othgr inform3liDn in doing 50, considpr whelh8r lh& olher InftKmalion 1$ ￿*￿TiallY
incothsistenl vilh the financ￿1 slalements or knoknledGe oblained in lh& cours8 of the au￿11 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￿ then3e￿83. 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 r￿Ul￿eMe[￿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 Understhr￿lng of Ihe ¢had&Jt>le company Bnd bts environrThBnt oblain&d in tho
COufJe tsf IhE> lludll, wo h8v8 rbDt ioeniiheo Tha￿rIal fnksstaitsmonls In Ihg Ibnanc￿l 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 t￿t aureefflent With tre a ccounti￿a tecordg and ffylums: oi
cen3h dI￿￿c￿￿V0S 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. 9x0mp￿Ons 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) $ro fe5pori Eible for th2 preparation of the
nuDcIDI 3tgtementS ror *41ilfi•cl thBI they give 8 8nd faiw Yppw. and for Buch Int￿rr￿1 conlrol as Ihe
Irusle8s' dottrmine Is neceSFary lo ￿8b1& th* pitrp¥rsiloN of rinanci31 staiom$Trt$ thut are fr•• fmm m8teiial
mlsslalement, wh¢ther dua tts troud or error.
In Dwepar4np Ilio IlnanclÈl $￿tIme￿t$. the tiustees, are roypongibl& lor 4$$trtsl￿ Ib• tharl¥bl• ¢ompanYB ablllty lo
canllnuEt 8s a iobng d58clo8lnu, a5 8ppIIcBble, marttsr* r8lHtgd to 90in9 C0Th￿M a￿d 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 ￿1191￿￿14Ve 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%Sta￿MÉTr￿ 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$8ts Lakf n on the basi5 of th&s8 Slnanolal s￿l￿Ments.
Tho *xt&nt to whiGh our prorAdures are capabl• tsl d&tfjrtlng Irr¢gularltle$, Inclu¢tlno friud IE detallfrd
bolow;
Irre[￿a￿tFos. Inclutting fraud, ère In&￿nCeS of noTrwmp]iance wilh laws and rgBuls¢iorJs. We d*si9n proceduras in
IlTre wlth I￿1 règpDnsibilility¥. èbwe, to dètts¢t matgrigl ml881ats￿nts 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￿$S￿d with th& Dlre¢tor5 lh• pollcrlS p￿cOdu[g8 ITr pl9¢0 wardlng
GomklianGt wilh lavrf5 grKI r9gtal3lioDs, W8 di5CUSE9d arnungsi audit t8am tho Ide￿[1110(1 IBwg Ana rÈgLd8tii)ns,
atKI romwngd alerl to 4Thy Indicaitons tsf nofvtxjmthisnca.
DutiFlg th• audit 4¥? fo￿65￿ on law& aThd repuldtiong Ythith could re8aon£bl¥ b8 èxpè￿*￿ to give rfso to B rnètèri*l
misstgtgmsnt irtr the finBnc4BI slalèm8nt$. in¢ludiny, bul TrDt limited to, th¢ Comp8nie5 Act 2006, VK tax ltr0islalk￿,
¢h•rlry Act 2011. SORP 2019. Our l8$ts Indu(1￿ 8yreeinB th8 Ingnclal styl*m¢nt dl$dDsvm9 tg ur￿*r￿
5UPPQrtin9 dowmenwiion •nd ¢noy Itkjg wlth MATr￿9￿￿O￿t.
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 IraUdu￿￿f 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 ￿coun1J￿9 eGlmstEa8. Wè abso arldre88o¢J tho rfBk of maThagEm¢DI oYeirhléF of 1Th￿rnal ¢QDlrols,
lThcJuding JoumBls approylateness of OlhFr enlrios in nomlnal ledger; tevi94¥in4 IrènsactiorLs arou￿0
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 lifflitatli￿s 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&.a￿Co Y￿rh rA9LIIAtiOn. This risk
Increa Ses the rrKJre th8t comph'ance wiLh a law or r￿LjI#ll0￿ 15 romDv8d trom the events and ItansartlOTh5 relle¢
in Ihe financbal S￿￿ments, 85 WE will be less likely to becorne WAraie of instanc@* gf ￿rr￿MPlIanCÈ. h
atgo Greater règ?rdirng Il￿gUlaritIeS occurrfng éu8 to ftaud ralhor than 8rrtsr, ag ftaud inYoP4ws Inieniional
conc*almènl, forg6ry. ￿lI￿Slon. omlssion or rni5representatlon.
A ft]rthor rfp.%r.rfptlon of our resDoniibtlilkgg fDT Ihg Eucllt the fh$hel?I ￿taI￿rn￿￿t￿ 12 Ic￿téd bn tho FIngne￿I
ReFX)rfing C(iuNcifs wetisite 2t ww.Iraory,UXlaudilor￿95wnSIbIIII1Q$. 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 A￿dItOr>
For and on behElf of SCB (ACCO￿￿tants) 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 Incom￿1*X￿￿dFEurQj 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￿ lo￿9 rec¢gnisea in tm yèsr,
Th& Btet8m•nt of fin4nrl•l ?clivltloB InclurJo8 all 4aSns afid It>&8¢ts IbMgnlBud In the YE￿r. All Inc<*ne #nd
èX#èndituto dBrive Irorn con*Inul￿ acuvltlgs.
Th& stètem6ni of fln8ntkg1 octivilies also 00rnty1tt5 wilh tho roquiremBnts for an In￿rnI 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 ￿v￿lOn5 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$h flo￿ frorn opgratlnq ictlvltl•s
06h genoratBd fiorW¢absorbed by)
opèrgtlong
17
1.112.643
(269,D43)
lTrv•stlng acllvNSes
Inlèièst ro￿1.￿&d
,54S
1,267
Nut t4$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 it*gisiw8d offlce 1$ glvèn on Ihe1&gal 8nLS admiriistraiiv¢ I nfoima140Tr paqe.
1.1 k¢ount1￿5 ¢on￿ntIon
The financial S&￿Ments hgvè been p￿Pared ITh a¢¢ordance wilh th8 chanty 's rnenK>rnr￿uM 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 fvnrlio￿l currency of thè Chgfily. hAofi•t•ty
smounls in th890 fln8rtl&l state￿onts 3r0 [c￿[KIed 10 the nI￿reSt £.
The finandgl %iaivnont$ h•ve been prepared Uhder the historical c05t COml8ntion. r[￿)di￿O￿ lo include c8rtaln
it8rn$ al fair value. The principal 8ccounlin9 FdirAes adopled g81 rwl below.
1.2 Golng wnurn
The Gharlty's FlnBncFal si*ements $hJw& è 8urpfu5 of £1.91d,295 12023: Cil 01 £461.178) ftjr Iho yo4r Bn
fre8 rfrserves of £192.654 (2023., £184.488).
Th• Tru*tsèS &£$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$1 S￿nI17¢¢nI éowbt on Ihe èbillly of th• chaiity to ¢ontinug as
wlng c¢n¢*m. Trus￿0* wlll ¢ontlnu9 lo Tnofjltor Bnd ensurfr 9P8nding ￿ bè dtsng I n l wilh I ncorng In order
lo Thaintaln larggl bv21 ol reserves. The ol tashllow for 12 ITK>nIh￿ Irom the date Df 8pprov81 of th8
fiiian¢l81 statemEnl¥, tha a&saciated assumpb.oras IhHt underpln It. Sel￿red rtew Income ODCI thg St4P5 thal
coukl b8 taken lo r8Ouc8 exwndilure shoLJld Ihis b8 ne¢￿$￿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 T￿￿te23 1&gve a reasonable eXP8Ctsdon that Ihe has adequal&
resour￿5 to c(Jnlinue In 0￿rgI10Th f¢r th* for¢see<b￿ future and wll r¢main &u(p]us in luiure periDds,
Thorelore, lh2 T￿￿tee6 hav6 adopted Ihè golng trthirLtn in preparing thes& ac￿unts.
1.3 Charllable lunds
Vnrgstrirte¢ fund5 aFe avallabEv for use at Ihe dlscretion of Ttu*9¢5 in furtherence of Iheir tha￿t￿ble
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$ourc•s aTS indule(1 lh8 s¢awm9DI of Flnancial Aeiivltlèg ISoFA> whon tho charily 18 lègally
gntitFeU to the Income èftai any pertomlancè ¢Dndi)'on% have Ixen Met. the amount tArF b8 meas￿[8￿ Tel￿Ne
anil li Is PTobable thBt the Inccjme wlll be r£c&l¥ed.
Por oonations tt) Oe rE¢DgnFsed Ihe charily will havo been noirfied of Ine am0￿￿￿ and the ￿￿tt1Pmen1 date dn
wrjting, 11 Ih¢rp Gondrtv)Trs attaGhpO lo Ihe ttonatloTh and Ihis requires 8 levEI ol performan￿ D8forè
6ntitlem2ni ¢8n be obt¥inBd Ihfjn ynGomg 13 dfjferred untll Ihase condFtiorps ar¢ fully rrr8t 01 the lulfjlmeni of
tho3e ￿nditIonS is wiltiiii th& Con￿￿ of Ihp tharily and il 15 piob3bl8 thal they Y4111 b8 knifiiEFd.
Crants are ret&JHis¢d at th¢ fèlt of Ihp a53et r￿l￿ed oi rec*lvabl& %Ylivn there 15 fQ8sonablo
865uran¢e Ihat IhB grant Gondrtions will bv fflgt ar￿ the gr8nlg Will k terEiYed,
yrnount Is Includ￿ in lh& fin&n(iAI 9tèt6rngnt¥ f¢r Yo￿Tht￿r lirne ID line wilh IhB SORP {FRS I D2).
InvegtnTrBnt InMm&19 Imluded whtrn r¢¢otvgblo.
1.5 ExpendFbJr*
All oxpftndlluo 1$ 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$od vihere th8re is 8 legsl or constrvGll¥e oblrga lion to
rnaktr 5)aym￿nIS to Ihir(I parlles. 11 Is probat49 that Ihe Sèlllemont wlll bg requif8d and tha amourht of tho
obll@8llon &gn ba rneagvred rell2u4r.
Ch41ilablg expoTrJilura comprises Ihogè £0sI8 inwrrFd by Ihg charity In IhB delivery ol bts 2ctivilFe8 bnd
services for ity b￿￿11th$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 C￿nskI01*d tty bo folr and 18&3on8bl8.
Govwnanc8 (x)515 Inc￿[1￿5 ttKISg ￿>515 ussoclalod wjth rThaètlng thé e4JnstltuYon81 and slatu￿ry rÈouirèment8
ol tho char4ty and includes audlt fèÈg ca515 linkEd wilh the stralegic m8n8oement of the charity.
Govèmancè ctsstPp whith cannot ￿ aFIoc*8ted 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 d1￿ct[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￿
$IIo¢•igU b9tWegn cost ol raisifwJ fu nds atKI expendi￿r$ 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 tr5fig￿r of funds to a thlrd party ènd tha 3rnounl lo selU* thè DblÈsali(WE ca
meèsured or èstimat8d r8liably. C￿￿1t9￿ 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$ts ch8rged in Ihe financial st&￿M&nI¥ rgpiesonl tho contr1￿11¢>n¥ payab19 to lh8 dèfinèd
£onirlbLnlc￿ pgnslon g¢h¥mo sgt UP by thg Cha,riiabl? COm￿n¥. Th8 ass9ts of IPia 8¢hèmtr dte Bdrnlnfstered
by Ihf TnJste95 of that 5chgme and are held 8eporatè1y from tho H$Sots of thè Ch8ritsbl9 Company.
1.1 U Lea$es
RentB15 paY8blg uDder op8raiing leases. Induding Èny IBa&Fr inconiive6 reP￿￿￿e￿. arè eMètg8d as an expgngo
on a 5traighl line basls OvÈf of the relw3nl lease.
1.11 Forglgn gx¢hang•
Tran￿￿tiDn5 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 denfjMI￿stg(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.?> Judgom*nt frnd K*y $our¢•• ol E3tlmil• Vnc•rtalnty
In tho 8ppllc&tlon of Ihe o)mpany's •rraQVntin9 p0lkclr￿, the chariiy 1$ to make JudgAment4. e.%llrn8tp.%
and a*Surnplions 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?$um plions based on hl8ionttal ¥xperioTrce Bnd othor fac￿18 Ihat
ar• oontsidorgd lo be r8lovenl. AGluel rosulls may dilfDI from Ihese 851irn8t8$.
Thg Qstlmalèa Bnd und¥tlylng $ssumptlon8 arn roviowod on ongoing ba818. Rèvpsl¢ths to arAour)tlno
e51irrhatey are reCognIs￿ IA the k*rlod irl whlrh IhE E8tirnalo 15 revlsèd whèr£ IhE r6visKJll aifocis ofily Ihèt
perif)d, or in IhÈ wriod of lh9 rgvision and fuluro per￿6> wherè tho Iwision affed6 boih current pnd lulure
p8ricKIs_
Donatlon B and ley&ile
Vnré8trfGlgd
fvnd8
Total
2024
T<)tsl
2023
Dolla￿0￿5 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 t*9 y￿r 31 Ma￿h 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 ntsmt*r 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
pFPp￿￿ent5 a(KwEd In￿rn
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 $¢h8tng for all qu31ifying 8￿￿OYeeS. Th& of thu
acheme ere hekl ge￿ratefy from thtJ$e of the Ch8dty 4n ar4 lThYep¢nder4tly admlniStefFd lunil. rho rhar9e lo
profft orloss In r8sp9d of ¢efir¢O ¢on1rf￿1Iw sthemtrg wa$ £19,059 (2Q23.. t16,350),
11 Mov•m¢nt In fvhdl
Ths kncomg fvrL4$ ¢1 tn¢ ¢h?rtty Coiripiiso IPfrg I￿1¢￿Ing sJr4oxponded b818n¢g$ E)f sJtrn$tionFt and g rants held on
u st foi 5￿Cir￿ purpD5es:
hlov•m•ht In luryd•
In¢omo Exp*Thdlturv BplJn¢o 0¢ 31
March 2024
B)lan￿ al I
Aprll 2023
I mprDvin9 A￿sS 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 numl*rs of. and dtslivbring trainirya to, la￿y￿16 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 fyrt￿r pr*fiThgh¢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 orga￿l$al￿>rtj Y￿[ki￿9 to Enakg
humafi nGhls a reality in Asi*.
Dvrlng Ihe ya3r. th6 charity tsCéiV4d IWD 9rants ong Df £0.9m snd gnothor of £1.3ffl frorn EV. Vncl•r ITr)• temig
Qf gronty. il the orany expenolture Thot Irdcurred from oront MHY lJe recl8lmed by thè donor.
12 Analy$l$ of bèhvtsèrt f urtd*
Unr••¢rlct•d
funds
ReStrf￿e￿
lundi
rvtil
ZOZ4
bg1gn¢eB gt 31 hlerch 2024 bro ￿Pr•I*m0￿ by:
Curront a66￿t&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 Trus￿￿9 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.