ECONOMIC, SOCIAL AND CULTURAL RIGHTS IN THE UK (TRADING AS JUST FAIR)
TRUSTEE’S REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2022
| CONTENTS | |
|---|---|
| Page | |
| Trustees Report | 2 |
| Statement ofTrustees’ responsibilities | 6 |
| Independent Examiner's Report | 7 |
| Statement offinancial activities | 8 |
| Balance sheet | 9 |
| Notestotheaccounts | 10to12 |
Registered charity number: 1141484 Company no: 07394478
Registered office and principal operating address: Economic, Social and Cultural Rights in the UK (Trading as Just Fair) C/O Jamie Burton
54 Doughty Street Chambers London WCIN 2LS
1
JUST FAIR
TRUSTEE’S REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2022
TRUSTEES' REPORT
The Trustees present their accounts for period from 1 November 2020 to 31 March 2022.
The following individuals are Trustees of Economic, Social and Cultural Rights in the UK (trading as Just Fair) under charity law (directors under company law):
-
e Dr Katie Boyle (appointed March 2021)
-
e Jamie Burton (Chair of Board of Trustees)
-
e Alice Donald
-
e Lianna Etkind (appointed March 2021)
-
e Armin Houshmand e Parissa Najah (appointed March 2021)
-
e John Powlton (appointed November 2021) e Mary-Ann Stephenson
Our aims and objectives
Economic, Social and Cultural Rights in the UK (trading as Just Fair) is a non-government organization (NGO) and registered charity working to protect people in the UK, particularly the most disadvantaged, by advancing the realisation of economic, social, and cultural rights (ESCR), including the rights to health, education, employment, social security, and an adequate standard of living.
There are no uncertainties about the ability of the charity to continue as a going concern.
Charitable funding
In this period, Just Fair benefitted from grants from Joseph Rowntree Charitable Trust, the Paul Hamlyn Foundation, The Barings Foundation, The Tudor Trust, The National Lottery Community Fund, The Law Society Charity, The Legal Education Foundation, The Southall Trust, and other small donations. The Trustees are enormously grateful for the support and confidence shown in Just Fair by each of its funders.
Just Fair’s patrons
Just Fair remains incredibly indebted to the hard work and commitment of its inspiring Patrons, Baroness Campbell of Surbiton, Baroness Lister of Burtersett, and Professor Paul Hunt.
Just Fair’s office
In response to the Covid-19 pandemic, in March 2020, Just Fair gave notice on the rented office and moved to remote working. All staff now work remotely from home.
Just Fair’s staff
In this, period, Jess McQuail continued as Director; Melanie Hawthorne joined as Administrator, replaced by Kate Ewing in November 2021; Misha Nayak-Oliver joined as Campaigns and Advocacy Lead in July 2020, replaced by Helen Flynn, Head of Policy, Research and Campaigns in July 2021. With support from The Tudor Trust, the Social Rights Alliance work expanded, with two new staff members joining in July 2020 — Susanna
2
Hunter-Darch as Social Rights Alliance Coordinator (England) and Rachael Gibbons as Social Rights Alliance Coordinator (Manchester). A National Lottery Community Fund grant extended the Social Rights Alliance (Manchester) project to the end of 2021, and Rachael Gibbons left in November 2021. Anya Bonner left as Social Rights Alliance Coordinator (North East) in March 2021 as the Paul Hamlyn Foundation funding for this project came to an end. Susanna Hunter-Darch moved on from Just Fair in March 2022.
Just Fair’s activities
The activities of the charity described below are for the public benefit and the Trustees have given due consideration to the Charity Commission’s published guidance on the Public Benefit requirement under the Charities Act 2011.
The Covid-19 pandemic continued to have a significant impact on our operations and work during this period. The organisation adapted its operations by moving all staff to working remotely and developed specific Covid-19 related work alongside its core and planned activities.
~
During this period, the team worked on a range of legal ESCR focused activities that aimed to tackle the disproportionate impact of Covid-19 on Black people and people of colour, older and disabled people and their families, women, those living in poverty, insecure housing, or precarious employment and those who come to the UK to escape difficult circumstances abroad.
In this period we completed over 17 research reports and submissions to UK Parliament, UK Government and United Nations inquiries with evidence of ESCR violations in the UK and of policy areas that would benefit from the enhancement of the status of ESCR in UK law.
We also supported many civil society partners such as the Child Rights Alliance England in their own evidence to, e.g., the Committee on the Rights of the Child. This included running specific training on ESCR and using a human rights-based approach to make social change.
Our evidence has been included in committee reports and follow ups including e.g., as a result of the submission, the Committee on the Rights of the Child asked the UK Government to provide information on key child rights issues, including resourcing for child rights. Our evidence also directly contributed to change in policy e.g., our work in partnership with London TravelWatch to reduce the Oyster Auto Top up limit in 2021 was successful — we wrote to the Commissioner for Transport at Transport for London (TfL), to make the point that ‘in a time of economic uncertainty, barriers such as the minimum automatic top up amount posea real risk of limiting access to economic and social rights to [sic] those with lower incomes or limited budgets’. As a result of this pressure, TfL committed to reduce the Auto Top Up limit to £10.
We continued to expand our involvement in a wide range of social justice networks, contributing our expertise to coalitions such as the End Child Poverty coalition, the Inequalities in Health Alliance (IHA), Equally Ours and Lift the Ban. We are the UK NGO representative on the International ESCR-Net partnership and have increased our support of the new generation of ESCR activists by working with, and managing students in two university human rights clinics, and securing a new partnership under the White Rose Doctoral Training Partnership ESRC Network Award. This network brings us together with the universities of Sheffield, York and Leeds, and the Overseas Development Institute to
3
support 3 funded PhD studentships to work on informality and citizenship. We also worked with probono legal support to produce accessible summaries of various judgements to illustrate how ESCR are considered in UK courts.
In 2021, we contributed to Philip Alston’s team’s research and report on the privatisation of bus services in England and resulting restriction on access to many ESCR including work, education, healthcare, and food. The report was covered widely in the UK media and supported the campaigning of several UK civil society groups.
We continue to lead and collaborate on several UK wide ESCR campaigns including on the right to food, right to social security and right to housing. Our co-secretariat for the All Party Parliamentary Group (APPG) on No Recourse to Public Funds (NRPF) was been really important during the Covid-19 pandemic and following the UK’s departure from the European Union, as we co-convened sessions and produced briefings on domestic abuse, the end of the EU Settlement Scheme and Nationality and Borders Bill - raising the ESCR issues related to NRPF with cross party MPs, sector stakeholders and others. We also joined the Civil Society Alliance (previously the Brexit Civil Society Alliance) in March 2022, to continue our work on the UK’s exit from the EU, in collaboration with other UK stakeholders.
Our #1 forEquality campaign, which we co-lead with our partner The Equality Trust has been increasingly gaining momentum. We now convene a growing NGO campaign group and are one of the ‘go to organisations’ for the campaign. The campaign is for the Duty contained in Section 1 of the Equality Act 2010 — the Socio-economic Duty - to be commenced (brought into force). In March 2021 the Equality and Human Rights Commission’s (EHRC) report ‘Evaluating the socio-economic duty in Scotland and Wales ’ cited our research on the Duty. The Welsh Government then enacted the duty in March 2021 as part of its programme to help public bodies deliver ‘A More Equal Wales’. At local level we have been working closely with public authorities who are interested in voluntarily adopting and implementing the Duty. We developed a briefing on the Duty and Covid-19 recovery, delivered regional webinars, developed, and communicated a practical ‘Guide for Implementation’ and supported peer learning for over seventy local authorities. With our support, at least five local authorities have now voluntarily enacted the Duty. We have continued to develop our Social Rights Alliance (SRA) project, securing new funding to expand its development across England, building local knowledge and understanding of ESCR, and raising the voices and experiences of communities experiencing inequality and injustice to drive social change from a rights-based perspective. The SRA project developed a new website and creative ways to engage communities and make connections on rights-based issues. We also supported the development of a project which brought together activists and communities to showcase good practice in local advocacy on poverty and human rights. Over the last year, as part of this project, together with, Amnesty International UK, ATD Fourth World and the Human Rights Centre of the University of Essex we have facilitated a series of events to build bridges between people with lived and learned experience of poverty in the UK.
Financial review and reserves policy
In this period, we extended our accounting reference period ending 31/10/2021 to end on 31/03/2022. Subsequent periods will end on the same day and month in future years.
4
We operated with a planned and well managed budget deficit again in 2020/22 made possible by the surpluses achieved in previous periods. We ended the period with unrestricted reserves equivalent to 27% of total operating expenses. The Trustees are pleased to report that following the balance sheet date additional unrestricted funding has been secured for 2022/23.
The Trustees keep the reserves policy under review and adopted a new policy during the - period to ensure it is appropriate to the planned activities and the risks the charity faces. The current strong balance sheet with significant income received in advance together with a good relationship with the key funders means that the charity is well placed to continue with the plans outlined above. As per the new reserves policy, the minimum level of acceptable reserves is the midpoint of:
-
20% of annual costs for the preceding financial year; and
-
A lump sum figure of £10,000 plus the estimated costs of winding up of Just Fair assuming statutory redundancy pay for all employees.
During the year the Trustees approved a suite of new financial policies and procedures designed to mitigate, to the extent possible, the risks of financial failure and exposure to accidental or intentional actions that could potentially damage the financial good standing of the organisation. The Trustees committed to reviewing these procedures on an annual basis to ensure that policies and procedures remain appropriate and proportionate.
5
JUST FAIR
TRUSTEE’S REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2022
Statement of Trustees' Responsibilities In Relation To The Financial Statements
Company law requires the Trustees, who are also directors under company law, to prepare accounts for each financial year. Under that law the Trustees have elected to prepare the Financial Statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the Trustees must not approve the Financial Statements unless they are satisfied, they give a true and fair view of the state of affairs of the charitable company and of the surplus or deficit of the charitable company for that year. In preparing these Financial Statements, the Trustees are required to:
-
select suitable accounting policies and then apply them consistently.
-
make judgments and estimates that are reasonable and prudent.
-
prepare the Financial Statements on the 'going concern’ basis unless it is inappropriate to presume that the charity will continue in operational existence.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the Financial Statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for prevention and detection of fraud and other irregularities.
Small company provisions
This report has been prepared in accordance with the Companies Act 2006 and the special provisions relating to small companies, the Financial Reporting Standard 102, and the Charities Act 2011.
Independent Examiner
The Trustees consider an audit under section 476 of the said Act was not required and an independent external examination of the accounts on pages 8 to 12 was required.
The Trustees confirm that no member or members have requested an audit pursuant to section 476 of the Companies Act 2006.
Approyed by the Trustees and signed on their behalf by:
----- Start of picture text -----
/ j j f
D ate:ih /|,| { w)
----- End of picture text -----
6
JUST FAIR
TRUSTEE’S REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2022
Independent examiner’s report to the charity Trustees of Economic, Social and Cultural Rights in the UK (Trading as Just Fair)
I report on the accounts of the company for the period ended 31 March 2022 which are set out on page 8 to 12.
Responsibilities of Trustees and examiner and basis of my report As Trustees of the Company (who are also the directors of the company for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”).
Having satisfied myself that the accounts of the Company are not required to be audited for this year under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (“the 2011 Act”). In carrying out my examination, I have followed the Directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act.
An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.
,
Independent examiner’s statement
I have completed my examination. I confirm that no material matters have come to my attention which gives me cause to believe that:
-
accounting records were not kept in accordance with section 386 of the Companies Act 2006; or
-
the accounts do not accord with such records; or
-
the accounts do not comply with relevant accounting requirements under section 396 of the Companies Act 2006 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination: or
-
the accounts have not been prepared in accordance with the Charities SORP (FRS102)
-
Name: Andrew Ledward Ne csah Chartered Accountant 4/N /[9022] 47 Roman Way, Uckfield, East Sussex
rj
JUST FAIR
TRUSTEE’S REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2022
STATEMENT OF FINANCIAL ACTIVITIES FOR THE PERIOD ENDED 31 MARCH 2022
| 2022 | 2020 | ||||||
|---|---|---|---|---|---|---|---|
| Core | Restricted | Total | Core | Restricted | Total | ||
| Incoming resources from | |||||||
| generated funds: | |||||||
| The JosephRowntree Charitable | |||||||
| Trust | |||||||
| Covid SupportFund | 1,000 | - | 1,000 | - | - | - | |
| Covid Support June 2020 | 20,600 | - | 20,600 | - | - | - | |
| Core Funding | 28,400 | - | 28,400 | 61,300 | - | 61,300 | |
| The Tudor Trust— Social Rights | |||||||
| Alliance | - | 35,333 | 35,333 | - | 17,777 | 17,777 | |
| The Law Society Charity | - | 9,820 | 9,820 | - | - | - | |
| The Legal Education Foundation | - | 25,000 | 25,000 | - | - | - | |
| The National Lottery Community Fund- | 56,009 | 56,009 | - | - | - | ||
| PaulHamlyn Foundation | - | - | - | - | 14,000 | 14,000 | |
| Paul Hamlyn Covid emergency | - | - | - | 6,500 | - | 6,500 | |
| The Barings Foundation | - | 44,800 | 44,800 | - | 1,756 | 1,756 | |
| Otherincome | 3,200 | 4,508 | 7,708 | 54 | - | 54 | |
| Total voluntary income | 53,200 | 175,470 | 228,670 | 67,854 | 33,533 | 101,387 | |
| Less: Resources expended: | |||||||
| — | |||||||
| Governance (Note 2) | 4,915 | - | 4,915 | 21,875 | - | 21,875 | |
| Charitable activities (Note 3) | 58,865 | 167,559 | 226,424 | 60,956 | 39,993 | 100,949 | |
| Total resources expended | 63,780 | 167,559 | 231,339 | 82,831 | 39,993 | 122,824 | |
| Netmovement in funds | (10,580) | 7,911 | (2,669) | (14,977) | (6,460) | (21,437) | |
| Funds brought forward | 33,738 | 14,222 | 47,960 | 48,715 | 20,682 | 69,397 | |
| Fundscarriedforward | 23,158 | 22,133 | 45,291 | 33,738 | 14,222 | 47,960 |
8
The notes on pages 10 to 12 form part of these accounts
JUST FAIR
TRUSTEE’S REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2022
BALANCE SHEET AS AT
| Note | March | October | |
|---|---|---|---|
| 2022 | 2020 | ||
| £ | £ | ||
| Current Assets | |||
| Cash atbank | 101,946 | 124,077 | |
| Sundry debtors | 4 | 320 | 1,504 |
| 102,266 | 125,581 | ||
| Less: current liabilities | |||
| HMRC—PAYE&NIpayable | (5,617) | (7,780) | |
| Netpay control | - | - | |
| Deferred income | (49,368) | (66,778) | |
| Now Pension Control | (1,433) | (1,803) | |
| Sundry creditors | 5 | (557) | (1,260) |
| (56,975) | (77,621) | ||
| Net current assets | 45,291 | 47,960 | |
| Represented by: | |||
| Funds carried forward: | |||
| General funds | 23,158 | 33,738 | |
| Restricted funds | 22,133 | 14,222 | |
| 45,291 | 47,960 |
For the year ending 31** March 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The Trustees acknowledge their responsibility for complying with the requirements of the Companies Act 2006 with respect to accounting periods and for the preparation of accounts.
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
Approvedb} the Trustees 5" July 2022 and signed on their behalf by:
Jamie Burton Chair of Just Fair & Trustee
Company no: 07394478 Charity number: 1141484
9
;
The notes on pages 10 to 12 form part of these accounts
JUST FAIR
TRUSTEE’S REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2022
NOTES TO THE FINANCIAL STATEMENTS
1. Accounting policies
The financial statements have been prepared on the historical costs convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts and in accordance with: Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK (FRS102) (effective 1 January 2015) (Charities SORP (FRS 102)), Financial Reporting Standards applicable in the UK and the Companies Act 2006.
A cash flow statement, as required by section 7 of Financial Reporting Standard (“FRS”) 102, has not been prepared on the grounds that it is a small company
Incoming resources
Incoming resources are recognised in the statement of financial activities when entitlement has passed to the charitable company and the amounts are certain and measurable. Grants and donations are only included in the accounts when the general income criteria are met and any such income received in an accounting period that relate exclusively to future periods are treated as deferred as disclosed on the Balance Sheet.
Resources expended
Expenditure is recognised in the statement of financial activities whena liability is incurred or increased without a commensurate increase in recognised assets or a reduction in liabilities.
Allocation of costs
Direct activity costs and payments comprise those costs that contribute directly to an activity and are allocated to the relevant activity. Governance costs, where applicable, are those costs incurred to meet statutory and constitutional requirements. Administration costs comprise those costs that are necessary to deliver an activity but in themselves do not produce or deliver an activity.
Funds
Restricted Funds
These represent income received that is subject to specific restrictions for use determined by the donor which are narrower than the charitable company’s general objects.
General Funds
These represent all other funds held for the general purposes of the charitable company.
Deferred income
Grants and donations are only included in the accounts when the general income criteria are met, and any such income received in an accounting period that relate exclusively to future periods are treated as deferred as disclosed on the Balance Sheet.
10
JUST FAIR
TRUSTEE’S REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2022
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
2. Amounts expended on central administration and governance
| 2022 | 2020 | |
|---|---|---|
| £ | £ | |
| Staffcosts | 1,245 | 3,846 |
| Staffrecruitment | - | 1,024 |
| Payroll/pensions servicing | - | 535 |
| Rental ofpremises | 823 | 6,886 |
| IT support and consultancy | - | 4,462 |
| Accountancy | 2,235 | 1,633 |
| Insurance | - | 3,173 |
| Printing and stationery | - | 23 |
| Subscriptions and donations | - | 45 |
| General office expenses | 612 | 248 |
| 4,915 | 21,875 |
3. Amounts expended on charitable activities
| 2022 | 2020 | |||
|---|---|---|---|---|
| Core | Restricted | Core | Restricted | |
| £ | £ | £ | £ | |
| Staffcosts | 56,561 | 126,387 | 56,829 | 35,847 |
| Staffrecruitment | - | - | - | 275 |
| Consultancy | - | 21,323 | - | - |
| PR/Advertising | - | 3,900 | 3,375 | - |
| Accountancy | - | 4,735 | - | - |
| IT support andconsultancy | 1,562 | 2,331 | - | 2,877 |
| Travel and subsistence | 244 | 660 | 752 | 604 |
| Printing and stationery | 15 | 138 | - | - |
| Subscriptions and donations | 348 | 458 | - | 72 |
| Workshop& training | 84 | 4,508 | - | - |
| General officeexpenses | 51 | 3,119 | - | 318 |
| 58,865 | 167,559 | 60,956 | 39,993 |
Staff costs comprised the aggregate of gross salaries and employer’s pension and NI (net of HMRC rebates) contributions.
11
JUST FAIR
TRUSTEE’S REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE PERIOD ENDED 31 MARCH 2022
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
4. Debtors
| 2022 | 2020 | |
|---|---|---|
| £ | £ | |
| Comprised of: | ||
| Rental deposit and rent in advance | 0 | 1,324 |
| Other debtors | 320 | 180 |
| 320 | 1,504 | |
| 5. Sundry Creditors | ||
| Netpaycontrolunderpayments | 557 | 1,260 |
6. Trustees’ remuneration
There were no Trustees’ or directors’ remuneration or other benefits for the period ended 31 March 2022.
7. Reclassification of previous year's amounts
Certain comparative amounts for the prior period have been reclassified to conform to current period presentations. Such reclassifications had no effect on net income or the charity company's funds.
8. Liability of members
The liability of members is limited by guarantee. In the event of the charity being wound up during the period of membership or in the following year, members would be required to contribute an amount not exceeding £1. Total number of members at 31 March 2022 was 8.
.
12