Charlty reglstratlon number 1141484 Company reglstration number 07394478 (England and Wales) ECONOMIC, SOCIALAND CULTURAL RIGHTS IN THE UK JUST FAIR ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
ECONOMIC, SOCIALAND CULTURAL RIGHTS IN THE UK JUST FAIR LEGAL AND ADMINISTRATIVE INFORMATION Trustees K Boyle J Burton Ichair of Board of Trustees) A Donald L Etkind AHoushmand J Powlton M Stephenson A Hogarth (Appointed 18 October 20231 Charlty numbgr 1141484 Company numbar 07394478 Independant •xamlner F J Wilde FCCAMBA DChA Warner Wilde 4 Marigold Driva 8isley Surrey GU24 9SF
ECONOMIC, SOCIALAND CULTURAL RIGHTS IN THE UK JUST FAIR CONTENTS Pagg Trustoas, report Independent examinerfs report Stslemenl of financial activilles Balance sheet Notes to the financial stat8ments 10-18
ECONOMIC, SOCIALAND CULTURAL RIGHTS IN THE UK JUST FAIR TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2024 The trustees present their annual report and financial stslernents for the yoar ended 31 March 2024. The financial slal&ments have been prepared in accordance with the accounting policies sel out in note 1 to the financial ststgmenls and comply with the charity's governing document, the Companies A¢1 2006 and 'Accounling and Reporting by Charities.. Statement of Recommendad Practice applicable lo charities preparing their accounts in accordance with thè Financial Raporting Stsndard applicable in the UK and Republic of Ireland {FRS 102). (èffective 1 January 20191. Our aims and objectlves Economic. Social and Cultural Rights in the UK (trading as Just Fairl is a civil society organisation working on economic. social, and cultural rights {ESCRI in thg UK. We specialise in ESCR policy, research, and practice, have an èstablished track re¢ord, extensive neMorks, and strong partnerships. Our vision is for a fairer and more just society for all. and Dur mission is lo use ESCR as a tool for social change, leading and inspiring work to respect, protect and fu11 ESCR in the UK. Our ESCR are our rights of everyday life. This means a decent job and home, enough to 881, clothes lo waar, a healthy environment. the chan¢e to lèarn, and a safety net when we most need it. Our goal is for ESCR lo be incorporated into domestic law, and for the UK Govgmmenl and public authorities to be effectively held to account in relation to their hurnan rights obligallons. If we are successful, these rights will be better respeded, protected and fulfilled, and everyone will be gu8r8nleed the basic requirements of a decgnt life in whlch they can thrive, with dignity- Publi¢ benefit The trustees have paid due regard to guidance issued by th8 Charity Commission in deciding what a¢livili8s the charity should undertakè. Our fundlng In this period, we benefitted from income from the Allen and Overy Foundation, the Baring Foundation, the Disrupt Foundation, Joseph Rowntree Charitable Trust, the Tudor Trust. and Tha Legal Education Foundation. The Trustees arg enomously grateful for the support and confidence shown in Just Fair by each of our donors. Our patrons We rernain indebted to the hard work and commitment ol our insplring patrons, Baroness Jane Campbell, Baroness Ruth Lister, and PTofèssor Paul Hunt. Our staff In this period, Jess McQuail continued as Director, Helen Flynn as Head of Policy, Resear¢h and Carnpaigns. Kale Ewing as Research and Administration Officer and Aex Firth as Research and Communications Officer. Laura Gra joined as Human Rights Officer in June 2023 and Emesto Cabellos joined as Human Rights Educator in January 2024. All stsff conb'nued lo work remotely. Our contoxt There is no doubl wè conb'nue to live and work in challenging limes. with an ongoing cosl-of-llvlng crisis, a UK political environment hostile ID rights, and access lo rights being significantly undermined and facing further threats. People are suffering, and those who already face the greatest barriers are being harmed the most. A wide range of civil society organisations ICSOSI are spending significant lime keeping track of. and responding lo this context, which has a huge impact on their CaPaty lo engage in proacuve carnpaigns or activities. But th&re are positive signs. After years of our eampaigning, we have been pleased lo see the Labour Paty make commitments to S1 of the Equality Act, 'champion international law and universal human rights al home and abroad, and a host of other draft policies, which, if they were elected and enacted. could tske great strides towards rnaknng our everyday rights a reality. There is increasing interest by politicians in ESCR, as levels Df povety, destilulion, and inequality continue to rise. and they look for answers. In England, there is growing interest from local and regional authorities in tsking a righls-based approach. with many voluntarily adopting Sl.
ECONOMIC, SOCIAL AND CULTURAL RIGHTS IN THE UK JUST FAIR TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Progr8ss has begun in the devolved natSons'. the Scottish Government has bggun developing a Human Rights Bill that would incorporate ICESCR into Scots law and in Wales, a Welsh Human Rights Bill is under consideration, and children's rights are already being enshrined in Welsh Saw. There is also increasing ewdence that ESCR are a popular choice. 2023 polling carried out by Opinium showed that ESCR are overwhelmingly popular with the UK public. Working closely with us, many CSOS are increasingly taking on ESCR as part of their core work, and wo continue lo be inspired by the power and confidence that people and communities have when thay come together and stand up for thèir everyday rights. We believe the tide is turning on ESCR as rnore and more of us re¢ognise the need for pemianènt, lasting solutions to povety and inequality. Our activities The activities of the charity described below are for th8 public benefit and the Trust8es have given due Considtsralion to the Charity Commission's published guidance on the Public Benefit requirement under the Charities Act 2011. Key actsvities of the year have included.. We continued to act as a thought leader and advocate for ESCR. undertaking specl81ist monitoring, research, campaigns, advocacy, and communications, so the UK GDvemmenl and public authorities are more effectively held to account on their existing ESCR obligations. We have also continued lo advocate for ESCR to be effectively incorporated into domestic law across the UK. We continued as membors of several civil society coalitions and lo convene a number of others. In our role as co-secr8tariat of the All-Party Partiam8ntary Group IAPPGI on No Recourse to Publlc Funds (NRPFI, we supported the APPG'S AGM in May 2023, and 'Domestic abLJSè & NRPF.. how can we increase protections for migrant women?, event in June 2023. Wè stepped down from our co-s8¢retsriat role in January 2024. We contributed our trxpertise to coalitions such as the Save our Human Rights Act coalition, the End Child Poverty coalition, the In&qualilies in Health Allianc8 IIHA} and Equally Ours. We continued our work on the implications of the UK'S from the EU on human rights, as part of the Civil Society Alliance (previously the Brexit Civil Society Alliance). In November 2023, we launched a naw ESCR UK wide neOrk for CSOS and others interested in working on positive change in ESCR. We chair this neork, which already has over 100 memb8rs across the UK. The network has regular mè8ting5, fortnighlly mailings and works on joint advocacy activities focused on increasing the scrutiny of the UK Govemmenl and public authorities in r&lation to ESCR. We continue to leam the huge value of, and resource involved in working in partnership and coalition. We know we can only achieve our outcomes by working together with many others across the UK. This has also helped remind us that the main lenels of our Stralegy 2022-5 our focus on ESCR thought leadership, convening, capacity building and advoc8cy- remain centrally important. We have also leamt the importance of strategic planning a¢r05S the sector on ESCR. We have continued to expand and develop our work w((h CSOS. to support the lo have increased understsndlng, be more confident and have more capacity to use ESCR as a tool for changg.
ECONOMIC, SOCIALAND CULTURAL RIGHTS IN THE UK JUST FAIR TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 In this period, actiwties included development and delivery ofr. 43 ESCR training events (online and offline), with 430 CSO attende&s.In feedback collected, 90Q/ts felt that attending the events had increased their ESCR knowledge and 890/0 fell more confident using ESCR. many bespoke engagements with CSOS, supporting them lo use ESCR in their own campaigns. For 8X8mple, this has included continuing as a partner in the Growing Rights Instead of Poverty Partnership. whlch aims to bring lived and learnt experience together to build connections b@&&n poverty and human rights. new resources and loolkils for CSOS. ThSs included th8 completion and roll out of a new card game 'Human Rights_. Not a Game,, for people to explore why human rights matter in everyday life and think about how rights Can help make so¢lal change. Since its launch in October 2023, over 100 comrnunity aclivisls have played the game. Players have used the game in their own community settings, and feedback has been ovemhelmingly positive, with one group saying, 'I've n&v8r seen anything like it,. Groups have reported that the game has helped them see the discrimination and stigma they aro facing in different ways- that they are the result of structural events and forS, thèy are rights that ar8 not being upheld, Ihal violations particulariy imp8Ct people who might already be marginalised. a new programme in London. In July 2023, we launched and started delivery of a major new programme working with the British Institute of Human Rights to SUPPOrt London based CSOS lo use human rights- based approaches to tackle dis¢rimination and disadvantage facing the communities they serve. This programme has involved engagement with over 60 London CSOS to raise awareness of human rights as social justice tool for community action, training sessions and the development of new resourS to sijpport their understanding of ESCR. With our new pll Human Rights Educator, we developed 3 videos.. What are .biinJar).tinhlq? T.bts DnwpLpf.biiroRv.gnlJt¢J)i ,{,bIira rlghls. 4 new companion resource packs, including 1 on the evidence of the human rfghts realities of people living in London. Feedback from the programme's training sessions has been overwhelmingly posltSve', respondents rated our sessions as 4.915, Itn ali staung they eniDyed"th& session and would recommend it. 89 % saw themselves using hLJman rights in their work to makg positive change, and every attendèe said that after attending the workshop, they would be more likely lo lake action to uphold people's human rfghts. We continue lo leam about the benefit of bringing people, cornmunities and CSOS together, to voice concerns and views Df social injustice. leam and build solidarity, think about how ESCR can add lo their work, and help them work towards positive social change. We have also learnt that this work takes time, and the process is as important as any outputs. For example, the human rights card game look almost 2 years to create, as it was developed al the pace of the Community Researchers and involved their own development and realisations as activists working on ESCR. This learning has helped us think about how wg approach and plan our future work in communities and with CSOS. We have continued lo work hard lo increase the SCTUtiny of th8 UK Government and public authorities in regard to ESCR. This has included submission of specialist evidgnce to 9 UK govemment and UN inquiries. For example, this included 6 months. work on the Human Rights Bill (Scollandl consultation: encouraging and supporting CSOS across the UK to spond, submitting our own evidence, and spotlighting Scotland's progress. Our eviden was cited several times in the consulialion response. as it has been with many other inquiry reports. For example, in August 2023, we Cited the impact of Br&xit in our evidence lo the UN Committee on the FOghts of Persons with Dlsabllilies IUNCRPDI. In our submission we showed that th8 way in which the UK Government has chosen to leave the European Union has had huge implications for the rights of disabled people in the UK, including in relation to work and employment. The Committee's final report, published in March 2024 picked up on our eviden and commented on the impact of Brexit and Covid-19 on the loss of funding for community and employment programmes that supported disabled people.
ECONOMIC, SOCIALAND CULTURAL RIGHTS IN THE UK JUST FAIR TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 In Soplember 2023, wa wmpleted a major research project and report '1 felt so stuck,. in partnership with Human Rights Watch, on asylum accommodation in the UK. We followed this by developing an associated toolkit and an online training session lo help CSOS use the report in their own work, with supporbng communications. We also published 53 blogs and 5 reports relating lo our scrutiny on ESCR during this period. These actiwties hav8 resulted in increased scrutiny of the UK Govemment and public authorilios wth for example, many issues raised in our evidence to the UNCPD being picked up and highlighted in the report, OLJr tsviden being cited in reports by the UK Work and Pensions Committèe and the UK Joint Committee on Human Rights on benefit levels and the Safety of Rwanda Bill raspeclively, among others. In addition to th8 8Ctwilies mentioned above, we have continued lo work with colleagues across Wale5, Scotland, and Northem Ireland lo support progr@ss towards MainStaMIng ESCR across devolved governments and public authorities. This has included speaking al several events, supporting.. work on the Scottish Govemmenl's plans lo incorporate ICESCR into Scots law. the campaign lo incorporate the right to housing into Welsh law, and colleagues in Northem Ireland, following the retum of Slormont and campaigns for everyday rights to be included in the priorities for a restored Northern Ir61and Assembly. This work with devolved governments and jurisdictions has been greatly enhanced wth our creation and chairing of the UK ESCR Network. On a local gov8mmenl level, we continued our work to Campaign for the ènactrnent of S1 of th8 Equality Act. This included collecting practical examplas of successful implemenlalion of the duty and publishing a report in July 2023 to support local authorities and public bodies to voluntarily adopt the duty and ¢xp8nd the reach and impact of the duty for those who have already adopted it. We have accomp8nied this work with blogs, an open onlin8 training strssion and a presenlatlon at a major conference in Manchester in March 2024. We are a rnember of the national Socio-economic Advisory Panel, and the 1 for Equality campaign group, convened by the Equality Trust. With our support. 1 in 7 local authorities in England have now voluntariY enacted the duty - this was evidonced a report produced by our partner, Greater Manchester Povety A¢lion. In November 2023. we launched a major prograrnrne focused on carnpaigning for ESCR to be incortx)rat8d into UK domestic law- the everyday rights conversation. The airn of this programrne is to gather people together to discuss th8 issue and develop ideas on the practicalities of how this can be achieved a¢ross the UK in order to draft proposals al the end of 2024. The foundation of this programme Is our 5 prin¢iples for incorporation, whlch we developed during 2023. These 5 principles are.. Rights knowledge, Rights frameworks, Rights resourcing, Rights 8ccounlability, and Rights enjoyment. In this period, the èveryday rights conversation has involved an online introductory session and online discussion sessions on rights knowledge and rights frameworks. with 98 people attending. We continue to collect feedback from participants in these sessions, which has been really positive e.g. 'Understanding how better knowIge of ESCRS among the civil society can pave the way to campaigning and implementation has given me the confidence lo share the message and edu¢ale the public while campaigning for human rights at a local level.. During 2023. a major project for us was the development and delivery Df a major conference on ESCR in W&stminsler in November. Five years on from the then UN Special Rapporteur Philip Alslon's visit to the UK, our CDnfer8nce was attended by over 150 delegates who heard from major speakers on the stsle of povety, inequality ancl human rights in th8 UK, the negative consequences of ignorfng our everyday rights and the major role these rights can play in creating a fairer and rnore just society for all. Delègal&s heard evidence that povety and inequality remain persistsnl in the UK, and for some il has got a lot worse, Ih8t UK Govi and public authorities have a duty ID uphold existing human rights obligations and are failing. and it is time for us lo bring our everyday rights like housing. healthcare, and education - into our dom&stiG law across the UK.
ECONOMIC, SOCIALAND CULTURAL RIGHTS IN THE UK JUST FAIR TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Speakers included Philip Alston and Olivier De Schuttèr, current UN Special Rapporteur on extreme poverty and human rights. Emma Roddick. MSP for Highlands and Islands (Region), Minister for Equalities, Migration and Refugees, Scottish Govemrnenl, lan Byrne, MP for Liverpool, Wesl Derby, direct experienc8 leslimony and Just Fair stsff and Iruslees. Th8 conference received strong UK and int&malional media coverage, including in the Guardian, Independent and Big Issu&, and very positive feedback, including.. 'Excellenl Nn-deplh presentations about the 8ppliGalion of rights in realty 8nd the importance of continuing lo pursue direct incorporation". 11 really felt that the Conferen had put ESCR into the spotlight, and centre stage. During 2023. wè also developed our partnership with the Institute for Voluntsry Action Research lo strengthen our approach to monitoring, evaluab'on, and l&aming. As part of this, we gathered and analyséd feedback from 50 civil society activists and organisalions, on the extent to which we are mèèting our goals, and published our findings in a new report'using everyday rights as a tool for change= what we heard from civil society organisations, in November 2023. This report evidenced that 92 /0 of organisalions that Just Fair had worked with felt their inler8cb'ons with Just Fair'had helped give Ihern a greater understanding of ESCR,. We have also worked on our communications, cornmissioning Equally Ours strategic communicatSons team lo work with us lo develop c>ur 'slralegic communications, messaging framework, lo ¢ommunicate ESCR more easily and effectively to all Dur audiences. We have since startèd using the term 'everyday rights, to describe ESCR, a term warmly welcomed and endorsed by Philip Alston al our November 2023 conferen. We are the UK NGO repsentatIVe on the Intemational ESCR-Net partnership and have increasod our support the new generation of ESCR activists by a se¢uring partnerships with SOAS, 8mploying paid student intems for dedlcaled projects. Wg have also continued to manage students in partnership under the Whitè 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 support 3 funded PhD studentships to work on inforrnality and cilizenshSp. In August 2023, we were awarded special ¢onsullalive status with the Untted Nations Economic and Soclal Counctl. This allDWS us lo participate in the UN human rights monitoring system more fully Ifor example by organising side events, attending, and observing prOedingS, submitting written statements, and making oral interventions). The purpose of Consultativo slalus is to enable th8 Council or one of its bodies lo secure expert infomiation or advi from organisations having special competence. In September 2023, after a period of development, we were really pleased to estsblish our new Lived Experience Advisory Board which is alr88dy plawng a key role in deciding what our organisalional priorities. and work should be. This Board comprises people with lived experience of inequalty and injustice and has stsrted work with the Just Fair team developing the everyday rights conversation programme. There are no uncertainties about the ability of the charity to continue as a going concem. Flnanelal revlew and r•s•rves policy In this period, we operated with a planned and well manag8d budget deficit again Sn 2023124 made possible by the surplusas 8chieved in previous periods. The Trustees are al80 pleased to report that followng the balance sheet dale additlonal unrestrict8d funding was secured for 2024125. The Trustees keep the reserves policy under r8view and implernenled a new poll¢y during the period to ensure it is appropriate to the planned activities and the risks the charity faces. The current strong balance sheet wth signifi¢anl income received in advance together with a good relationship with the key funders means that the Charity is well placed lo continue with the plans outlined above. For this financial year the reserves policy detemiin&s that the minimum level of aptable resorves 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. The policy was r&vised in March 2024 {and agreed in April 20241- Th8 updated policy determines that the minirnum acceptable level of reserves is simply equal lo 200/0 of the annual ¢osls for the preceding financial year. The organisation implements ils financial policies and procedures designed to mitigate, to the extent possible, the risks of financial failure and exposure to accidantsl or intentional actions that could potentially damag8 the financial good standing of the organisation. The Tru51ees review the organisalion's policies and procedures on an annual basis lo ensure that policies and procedures remain appropriate and proportionate.
ECONOMIC, SOCIALAND CULTURAL RIGHTS IN THE UK JUST FAIR TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 strueturo. governance and management The charity is a charitsble company limited by guarantee. The Iruslees, who are also the directors for the purpose of company law, and who served during the year and up lo the dale of signature of the financial slalem&nts were= K Boyle J Burton (Chair of Board of Trustees) A Donald L Etkind A Houshmand J Powlton M Stephenson A Hogarth IAppoSnled 18 October 20231 Our govemanc The Trnstees delegate the day lo day running of the charity to the Dlrg¢tor and team. Twslee meetings ar8 held on a quarterly basis, with additional ad hoc sub meelings held as required. Trustees are recruited and inducted using formal processes. Trustee induction includes training and support to ensurfj Trustees understand the organisation and their legal responsibilities. None of the trustees has any benaficlal interest in the company. All of the trustees are membgrs of the company and guarantee lo contribute £1 in the event of a winding up. The trustees, rep as approvad by the Board of Truste&s. JBU on (Chai tee of Bo8 steesl Date..
ECONOMIC, SOCIAL AND CULTURAL RIGHTS IN THE UK JUST FAIR INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF ECONOMIC, SOCIALAND CULTURAL RIGHTS IN THE UK I report to the trustees on my examination of the financial statements of Economic. Social and Cultural Rights in the UK (the charity) for the yg8r ended 31 March 2024. Responsibllltlès and basis of report As the Iruslees of the charity land also its directors for the purposes of company lawl you are responsible for the preparation of the financial slalements in accordan with the roquirements of the Companies Act 2006 (the 2006 Actl. Having satisfi8d mysetf that the financlal statements of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for ind¢pendenl examination, I report in rèspect of my examination of the charity's financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145151{bl of the 2011 Act. Independent examinar's statement I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material r8specl-. accounting records were not kept in respect of the charity as required by section 386 of thè 2006 Act- or tha financtal statements do not accord with those records,. or the fin8ncial slalements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view whi¢h1s not a matter considered as part of an independent exarninalion., or the financial statements have not been prepared In accordance with the methods and prlnciples of the Statement of Recommended Practice for accounting and reporting by charities applicable lo charities pr&paring their accounts in accordanca wi(h the Finanaal Raporbng Stsndard appli¢able in the UK and Republi¢ of Ireland IFRS 1021. I have no ry)ncems and have come across no other matters in connection wllh the examination to which attention should be drawn in this report in order lo enable a proper understanding of th8 financAal statements lo be reached. F J Wilde FCCA MBA DChA Wamer Wilde 4 Marigold Drive Bisley Surrey GU24 9SF Dated.. IIJJ loL*
ECONOMIC, SOCIALAND CULTURAL RIGHTS IN THE UK JUST FAIR STATEMENT OF FINANCIALACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024 Unrestrictgd Restricted funds funds 2024 2024 Total Unr8strlcted Restricted funds funds 2023 2023 Total 2024 2023 Notes As restatad Income and endowrnents from.. Donations and legacies Other income 142,000 5,227 90,140 232,140 5,227 220.806 3,815 33,333 254,139 3,815 Total Income 147,227 90,140 237,367 224,621 33,333 257,954 Expenditura on: Raising funds Charitable activities 4,868 176,236 1,150 78.520 6.018 254,756 154,312 50,556 204.868 Total expendtture 181.104 79,670 260,774 154,312 50.556 204,868 Net incomèllexpenditur81 and movemant in funds 133.8771 10,470 123.4071 70,309 117.2231 53,086 Reconcilialion of funds: Fund balances at 1 Aprtl 2023 116,673 116,673 23,158 17.223 40,381 Fund balances at 31 Mah 2024 82,796 10,470 93,266 116,673 116,673 The stslemenl of financlal activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing aclivilies.
ECONOMIC, SOCIALAND CULTURAL RIGHTS IN THE UK JUST FAIR BALANCE SHEET ASAT31 MARCH 2024 2024 2023 Notes Current assets Debtors Cash at bank and in hand 11 831 270,758 799 226,593 271,589 227.392 Creditors: amounts falllng due within ona year 12 178.323 110,719 Net ctjrrent assets 93,266 116,673 The funds of thg eharity Restricted income funds Unreslricled funds 14 10,470 82,796 116,673 93,266 116,673 The company is entitled to the exemptfon from the audit requirement contained in sectlon 477 of the Companies Act 2006, for the year ended 31 March 2024. The diractors acknowledge their responsibilities for corNplying with the requbrements of the Companles Act 2006 with respect to accounting records and the preparation of financial stalernents. The Members have not r8quired the company lo obtain an audit of its finanrAal statements for the year in question in accordanco with section 476. These financial statements have been prepared in accordance wlth the provisions applicable lo companies subject to the small companies regirne. The financial ststemenls were a Illp17q proved by the trustees on ... ..... JBU Trus Ch ardofT tees) Company registration nurnber 07394478 (England and Wales)
ECONOMIC, SOCIAL AND CULTURAL RIGHTS IN THE UK JUST FAIR NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Accountlng policies Charity information Economic, Social and Cultural Rights in the UK Is a private company limitsd by guarantee incorporated in England and Wales. The reglsleTed office is . 1.1 Accounting conventlon The financial slalements hav8 been prepared in accordanco Wth the charity's governing document, the Companies Act 2006, FRS 102 'The Financial Reporting Standard appli¢8ble in the UK and Republic of Ireland" I"FRS 102.1 and the Charities SORP 'Accounting and Reporting by Charities.. Statement of Recommended Practi applicable lo charities preparing their accounts in accordance with the Finanaal Reporting Standard applicable in the UK and Rèpublic of Ireland IFRS 1021. leffeclive 1 January 20191. Thg charity is a Public Benefit Entity as defined by FRS 102. The charity has taken advantage of the provisions in the SORP for charitias not to prepare a Stslornenl of Cash Flows. The financial statements are prepared in sterling, which is the functional currency of the chBrfty. Monetary arnounls in these financial statements are rounded to the nearest £. The financial statèments have been prepared under the historical cost convention, Imodified to include the revaluation of freehold properties and lo include investment properties and certain financial instruments at fair valuel. The prin¢ipal accounting policies adopted are set out below. 1.2 Golng Concern Al the lime of approving the financSal stalernents, the trustees have a reasonable gxpactstson that th8 tharity has adequate resources to continue in operational existence for th8 foreseeable future. Thus the trustees continue to adopt the going concern basis of accounts'ng in preparing th8 financial statgments. 1.3 Charltable funds Unreslricled funds are available for usa at the discretion of the trustees in furtheTan¢e of their charitable objectives. Reslricled ftjnds are subject lo specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are sel out in the notes lo the financial slalements. Endowment funds are subject to specific conditions by donors that the capital musl be maintained by the charty. 1.4 Income Income is recognised wh&n the charity is legally enlilled lo it after any performance conditions have been mel, the amounts can be measured reliably, and it is probable that income wll be receiveil. Cash donations arg recognised on receipt. other donations are r8cognised once the charity has been notrfied of the donation, unless performance nditionS requlre deferral of the arnount. Incofne lax reverable in relation lo donations received under Grft Aid or deeds of covenant is recognised al the time of the donation. Legacies are recognised on receipt or Dthathse if the charfty has been notified of an impending distribution, the arnount is known. and receipt is expected. If the amount is not known, the legacy is Irealed as a contingent asset. 10-
ECONOMIC, SOCIALAND CULTURAL RIGHTS IN THE UK JUST FAIR NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Accountlng policies (Continued) 1.5 Expenditure Expenditure is recognised On there is a legal or constructive obligatlon lo transfer gconomic benefit lo a third paty, il is probable that a transfer of economic benefits will be required in selllemenl, and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared wsts, including support costs involved in undertaking each activity. Direct costs attributable lo a single activity ar& allocated directly to that activity. Shared costs which contribute to more than one aclivity and support costs whi¢h are not attributablg to a single acb'vity are apportioned beeen those activities on a basls consislenl with the use of resources. Central staff cosis are allocated on the basis of time spent, and dèpreciation charges ara allocated on the portion of the asset's use. 1.6 Cash and cash equivalents Cash and cash equivaltrnts indude cash in hand, deposits held at call with banks, other short-tem liquid investments with original malurilies of three months or less. and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. 1.7 Financlal Instruments The charity has elocted to apply the provisions of Section 11 'Basic Financial Instruments, and Sèction 12 'Olher Financial Instruments Issues, of FRS 102 to all of ils financial instruments. Financial instruments are recognised in the charity's balance sheet when the charity becomes party lo the contractual Provisions of the instrum&nl. FinancAal assets and Ilabililies are offsèt, with the net amounts presented in the financial sts18menls, when there is a legally Ènforceable right lo set off the recognised amounts and there is an intention to settle on a nel basis or to realise the asset and settle the li8bility SimLfltaneously. Basic finan¢i•l assets Basic financial assets, which inclLJdè debtors and cash and bank balances. are initially measured at transaction pri¢e including transaction costs and are subsequently carried al arnortised cost using the effective interest melhod unless the arrangem&nt conslitules a financing Iransaclion, where thè transaction is m&asured al the present value of the future receipts discounted at a market late of interest. Finandal assets classified as receivable within one year are not amorbsed. Ba$1¢ financlal liabllltles Basic financial liabilities, including creditors and bank loans are initially recognised at transaction pri unless the arrangement conslitules a financing transaction, where the debt instrument is measured at the present value of the futu payments discounted at a market rate of interest. Financial liabilities classified as payable within on8 year are not amortised. Debt instruments are subsequenuy carried al amortised cost, uslng the effective interest rale method. Trade creditors are obligations lo pay for goods or services that havo en acquired in the ordinary course of operations from suppliers. Amounts payab16 are classified as current liabilrties if payrnent is due within one year or less. If not, they are presented as non-CUTrent Siabilities. Trade cwdilors are recognised inikn'ally at transaction price and subsequently measured at 8mortised cost using the effective interest method. Doracognltlon of financial liabllltles Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or cancelled.
ECONOMIC, SOCIALAND CULTURAL RIGHTS IN THE UK JUST FAIR NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Accountlng pollcies Icontlnued) 1.8 Employee bengfits The cost of any unused IlIdaY enlillement is recognised in the pertod in which the employee's seNices are received. Termlnalion benefits are recognised immediately as an expense when tho charity is demonstrably committed to terminat8 the employment of an employee or to provide lerminalion bènefits. 1.9 Rotiramont benefits Payments to defined contribution relirernenl benefit schemes are charged as an expense as they fall dug. Critical accounting estimatos and judgemgnts In the application of the charlty's accounting policies, the trustees are required to make judgements, $slimales and assumptions about the carrwng amount of assets and liabilities that are not readily apparent from other sources. The eslim8les and associated assumptions are based on historical experiance and other factors that are considered to b8 relevant. Actual r&sufts may differ from these estimal&s. Thg estimates and underfying assumptions are revièwed on an ongoing basis. Revisions lo accounting eslimales are recognised in the period in which the estimate is revised where the revision afftscls only that period, or in the period of the revision and future periods where the revision affects both current and future periods. Incom8 from donations and legacies UnrgStrl¢ted Restrletod funds funds 2024 2024 Total Unrestrictad Restricted funds funds 2023 2023 Total 2024 2023 Grants receivable 142.000 90,140 232,140 220,806 33,333 254,139 Grants reeolvable for core activities The Joseph Rowntree Charitable Trust The Tudor Trust The Legal Educallon Foundakn'on Disrupt Foundation Equality and Human Rights Commission Previous deferred income released The B8ring Foundation Allen & Overy Foundation 30,000 30,000 32,750 47,250 47,250 33.333 32.750 33,333 37,000 50,000 37,000 50,000 50,000 55,561 50,000 55,561 49,999 49.999 17.996 17.996 57.390 57,39CI 25,000 25.000 142,000 90.140 232.140 220,806 33,333 254,139 12-
ECONOMIC, SOCIALAND CULTURAL RIGHTS IN THE UK JUST FAIR NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 othgr Income Unrestrlctod Unrestricted funds funds 2024 2023 Other incorne 5,227 3,815 Expèndlture on raislng funds Unrestrlcted Restrictèd funds funds 2024 2024 Total Unrestricted Rèstricted funds funds 2023 2023 Total 2024 2023 Fundralsing and publicity Advartising 4.868 1,150 6,018 13-
ECONOMIC, SOCIAL AND CULTURAL RIGHTS IN THE UK JUST FAIR NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Expenditure on charitable actlvlties Charitabl& Activitiès 2024 Charltable Activities 2023 Direct costs Staff Costs ConsLJltan Accountancy IT support and consultancy Travel and subsislen Subscriptions and donations Workshop & training General office expenses Administrator CosUFees Evaluation Research and Policy Intems Safeguardlng Participation Recruitment Accessibilty 181.553 14.550 12.149 2.820 3.039 475 7,899 3,488 8,228 6,295 3,998 955 375 1,004 942 154,362 28,523 2,877 1.323 2,173 297 6.256 5,478 247,770 201,289 Share of support and govornan¢e costs (see nots 71 Support Governance 1,168 5,818 1.954 7,625 254,756 204,868 Analysis by fund Unrestricted funds - general Rèstricted funds 176.236 78.520 154,312 50.556 254,756 204.868 14-
ECONOMIC, SOCIAL AND CULTURAL RIGHTS IN THE UK JUST FAIR NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Support costs allocated to actlvltieB 2024 2023 Staff costs General office expenses Bank fees Payrol5 and pensions servicirig Governance costs 1,829 125 165 1.003 5,818 1,625 6,986 3,579 Analysed between: Charitable Activities 6,986 3.579 Trust9•5 None of the trustees lor any persons connected with them) received any remuneration or ben6fits from the charity during the year. £255 of travel expenses was reimbur$8d to one Irustea. Employees Th8 average monthly number of employ68s during the year was.. 2024 Number 2023 Number Ernployment ¢05ts 2024 2023 Wages and salaries Social security Costs Other pension costs 157,913 11.373 12,267 156,191 181.553 156,191 There were no employeos whose annual remuneration was more than £60,000. Rèmuneration of key management personnel The remun8ralion of Key Management Personnel for the yaar was £64.489 includlng all additional costs such as employerfs national insurance and employerfs pension costs. 10 Taxation The charity is gxempt from taxation on ils activities because all its income is applied for ¢haritsble purposes. 15-
ECONOMIC, SOCIALAND CULTURAL RIGHTS IN THE UK JUST FAIR NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 11 Debtors 2024 2023 Amounts falling dug wlthln onè yoar: Trad8 debtors Other debtors Prepayments and accrued income 276 555 353 831 799 12 Croditors.. amounts falling duo withln one year 2024 2023 Notas Other lax8llon and social security Deferred income Trade crèditors Other creditors Accruals and deferred income 5,918 162,679 827 3,932 4.967 5.873 99,569 1.660 2,399 1,218 13 178,323 110,719 13 Def8rrad In¢om• 2024 2023 Other deferred income 162,679 99,569 Deferred income is included in the financAal slalements as follows: 2024 2023 Deferred income is included within: Current liabilities 162,679 99,569 Deferred income at 1 April 2023 Released from previous periods Resoureas deferred in the year 99,569 199.5691 163,929 $4,278 {54,2781 122,775 Deferred income al 31 March 2024 163,929 122,775 16-
ECONOMIC, SOCIALAND CULTURAL RIGHTS IN THE UK JUST FAIR NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 14 Rostri¢tsd funds The striCted funds of the charity comprise the unexpended balances of donations and grants held on trust subj8et to specific conditions by donors as to how they may b8 used. At 1 April 2023 Incoming resources Resources At 31 March expended 2024 The Tudor Trust The Baring Foundation 32.750 57,390 132,750> 146,9201 10,470 90,140 179,6701 10,470 Pr•vlous year.. At 1 Aprll 2022 Ineomlng resources Rasourees At 31 Mar¢h 8xp&nded 2023 The Tudor Trust 17.223 33,333 150.5561 Tudor Trust grant.. Funds towards salary and associated costs of the Social Rights Alliance. Baring Foundation grant.. Funds for Just Fair act as a development partner on 8 new programme to promote and develop the use of human rights-based approaches for LondDn-focused rAvil society organisations 15 Unrostrleted funds Thg unreslricled funds of the charity comprise the unexpended balan8 of donations and grants which are not subject lo specific conditions by donors 8nd grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes. At 1 Aprll 2023 Incomlng resources Ro$our¢es At 31 March xpended 2024 Genaral funds 116,673 147,227 1181,1041 82.796 Previous year: At 1 April 2022 Incomlng Resourcès At 31 March resourc0$ expendgd 2023 General funds 23.158 224,621 1154,3121 93,467 17-
ECONOMIC, SOCIALAND CULTURAL RIGHTS IN THE UK JUST FAIR NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 16 Analysls of nat assets betweon funds Unre$tricted funds 2024 Rostrictsd funds 2024 Totsl 2024 Fund balances at 31 March 2024 are r8prgsented by.. Current assetsllliabilitiesl 82,796 10,470 93,266 82,796 10,470 93,266 Unrgstrlcted funds 2023 Rgstricted funds 2023 Total 2023 Fund balancgs at 31 March 2023 are represantèd by: Cuent assetsllliabililiesl 116,673 116,673 116,673 116,673 17 Related party transactlons There were no disclosable related party transactions during the year12023- nonel- 18 Prior p?rlod adjustment Changes to thè balance shgat At 31 March 2023 As prtrvlously Adlustm8nt reported As rèstated Creditors due within one year Deferred income 1122,7751 23,208 (99,569} Capital funds Income funds Unrestricted funds 93,467 23.206 116,673 Total equity 93,467 23.206 116,673 Changes to tha profit and loss account Period endad 31 March 2023 As prevlously Adjustmènt As restat•d reportèd Net movernenl in funds 53.086 23.206 76,292 18-