OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2025-03-31-accounts

Charity registration number 1141484 (England and Wales) Company registration number 07394478

ECONOMIC, SOCIAL AND CULTURAL RIGHTS IN THE UK

JUST FAIR

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

ECONOMIC, SOCIAL AND CULTURAL RIGHTS IN THE UK JUST FAIR LEGAL AND ADMINISTRATIVE INFORMATION

Trustees K Boyle
J Burton (Chair of Board of Trustees)
A Donald
L Etkind
A Houshmand
J Powlton
A Hogarth
Charity number (England and Wales) 1141484
Company number 07394478
Registered office c/o Jamie Burton
Doughty Street Chambers
54 Doughty Street
London
WC1N 2LS
Independent examiner F J Wilde FCCA MBA DChA
Warner Wilde
4 Marigold Drive
Bisley
Surrey
GU24 9SF

ECONOMIC, SOCIAL AND CULTURAL RIGHTS IN THE UK JUST FAIR CONTENTS

Page
Trustees' report 1 - 7
Independent examiner's report 8
Statement of financial activities 9
Balance sheet 10
Notes to the financial statements 11 - 20

ECONOMIC, SOCIAL AND CULTURAL RIGHTS IN THE UK JUST FAIR TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 MARCH 2025

The trustees present their annual report and financial statements for the year ended 31 March 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019).

Our aims and objectives

Economic, Social and Cultural Rights in the UK (trading as Just Fair) is a civil society organisation that works to achieve lasting, positive change through the promotion and protection of economic, social and cultural rights (ESCR) in the UK.

Our vision is for a fairer, more just society for all. Our mission is to lead and inspire work to respect, protect and fulfil ESCR in the UK. This means we work for a fairer, more equal, and more just society for all.

Just Fair is the only UK-wide organisation solely dedicated to advancing these rights. We are recognised as thought leaders and advocates for the recognition and enforcement of these rights in UK law and policy. Our work seeks to drive change at local, national, and international level to ensure these rights are enjoyed both in law and in practice.

We are known for our expertise in policy, research, and practice, and for bridging the gap between the lived experiences of those most affected by rights violations and the policy forums where decisions are made.

At the heart of our approach is a deep commitment to centring the voices of people with a broad range of experiences and expertise, ensuring our work is shaped by those at the sharpest end of injustice.

As a convenor and connector, we are building a diverse and growing network of organisations, campaigners and activists working to promote ESCR, underpinned by strong relationships across the UK. Our impact is recognised through strategic initiatives, multi-sector collaboration, and local partnerships that deliver meaningful, measurable change.

Our goal is for everyone living in the UK to enjoy their ESCR, creating a fairer, more equal, and more just society for all.

Public benefit

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

ECONOMIC, SOCIAL AND CULTURAL RIGHTS IN THE UK JUST FAIR TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Our funding

During this period, we benefitted from income from the Allen and Overy Foundation, AB Charitable Trust, the Baring Foundation, the Disrupt Foundation, the DooGood Foundation, Joseph Rowntree Charitable Trust, the Tudor Trust, and the Legal Education Foundation. The Trustees are enormously grateful for the support and confidence shown in Just Fair by each of our donors.

Our patrons

We remain indebted to the hard work and commitment of our inspiring patrons: Baroness Jane Campbell, Baroness Ruth Lister and Professor Paul Hunt.

Our staff and team

In this period, Jess McQuail continued as Director; Helen Flynn as Head of Policy, Research and Campaigns; Laura Grace as Human Rights Officer; Kate Ewing as Researcher and (for five months) Administration Officer (as consultant); and Alex Firth as Advocacy and Communications Officer (as consultant). Rossella De Falco joined as Head of Right to Health Campaign in June 2024, Mairead Montague joined as Finance and Operations Officer in August 2024, and Ben Onyibo Ameke Robinson joined as Human Rights Officer in January 2025. Ernesto Cabellos, Human Rights Educator, left in August 2024. In addition, we continued our partnership with the School of Oriental and African Studies (otherwise known as SOAS University of London) and hosted a paid student internship. All staff and team members continued to work remotely.

During this period, we firmly established our Lived Experience Advisory Group (LEAG), a group of people with experience of, and passion for, tackling injustice and human rights violations. The LEAG champions direct experience within Just Fair by bringing their expertise and advising us on ways to incorporate more voices into our strategies and programmes.

Our context

In 2024, a new UK Government was elected, and in early 2025, Donald Trump became US President, emboldening the far-right across Europe, including the UK. Under the previous government, attacks on human rights continued apace. After years of campaigning, we welcomed commitments to commence Section 1 of the Equality Act (the socio-economic duty) and to 'champion international law and universal human rights at home and abroad' in the new UK Government’s programme. Commencement of the duty is planned for 2026, and the UK Government has started consultation on a draft Equality (Race and Disability) Bill.

However, progress that had begun in the devolved nations before the General Election has now stalled or been amended. The Scottish Government had begun developing a Human Rights Bill to incorporate the International Covenant on Economic, Social and Cultural Rights into Scots law, but this has been shelved. In Wales, a cooperation agreement on the right to adequate housing has been revised to a White Paper on adequate housing and fair rents, which references but does not incorporate the right itself. Welsh and Scottish elections are scheduled for 2026.

The new UK Government inherited high levels of inequality and poverty, and public services at breaking point. Our submission on behalf of civil society in England to the United Nations Committee on Economic, Social and Cultural Rights (UN CESCR) in January 2025 provided sobering evidence on the state of ESCR in England and the UK.

The evidence is clear: levels of poverty, inequality, and discrimination are increasing. The system is failing specific groups, particularly those with protected characteristics, as well as individuals facing barriers to accessing healthcare, adequate food, housing, decent work, and social security. Inequalities are deeply intertwined, with those at the sharpest end often experiencing violations of multiple rights. For these groups, the situation is worsening.

Following a multi-year review, the UN CESCR published its report on the seventh review of the UK, known as the ‘concluding observations’. In the most detailed observations it has ever presented to the UK, the UN CESCR made over 90 recommendations, raising serious concerns about the UK’s human rights record, particularly in relation to poverty and social security reform.

The UK Government continues to make choices which undermine people’s rights, including decisions not to implement the Grenfell Tower Inquiry’s recommendations mandating Personal Emergency Evacuation Plans for Disabled residents of tower blocks, and retaining the two-child limit. In a fast-moving context, further cuts have been made to social security provision and NHS England, with large-scale rebellions within the Labour Party.

ECONOMIC, SOCIAL AND CULTURAL RIGHTS IN THE UK JUST FAIR TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Our 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.

Key activities of the year have included:

We continued to act as a thought leader and advocate for ESCR, undertaking specialist monitoring, research, campaigns, advocacy, and communications, so the UK Government and public authorities are more effectively held to account on their existing ESCR obligations. We have also continued to advocate for ESCR to be effectively incorporated into domestic law across the UK.

We continued as members of several civil society coalitions and to convene a number of others. We contributed our expertise to coalitions and networks such as the Save our Human Rights Act coalition, the End Child Poverty coalition, the Inequalities in Health Alliance (IHA) and Equally Ours.

In July 2024, we launched a new Right to Health campaign - to push for change so people can enjoy quality healthcare, access to adequate living and working conditions, as well as a healthy environment - and recruited Rossella De Falco, as our new Head of Right to Health Campaign to work on this.

In July 2024, in partnership with the British Institute of Human Rights, we also started a new intensive programme providing targeted support to civil society organisations in London seeking to better understand and use ESCR to create positive social change . This involves working in partnership with four community organisations: Community Plan for Holloway, Indoamerican Refugee and Migrant Organisation, Southall Community Alliance and Unfold.

In January 2025, we launched a new Racial Justice through Human Rights Communities Programme - a community programme working for positive social change with Black and Minoritised people in South West England - in partnership with Black South West Network, a Black-led racial justice organisation based in Bristol. We recruited Ben Onyibo Ameke Robinson as our new Human Rights Officer to work on this.

In July 2024, after years of having a part-time administrator only, we recruited our first Finance and Operations Officer, Mairead Montague. In September 2024, we held our first fringe event at the Labour Party conference, cohosted with Amnesty International UK.

We have continued our partnership with the Institute for Voluntary Action Research (IVAR) to develop our approach to monitoring, evaluation and learning. With IVAR’s help, in August 2024, we designed and carried out case study interviews to capture the views and experiences of civil society organisations we engage with across the UK. We collected and analysed data from all our stakeholders across activity areas and produced a ‘snapshot of our work in ’ 2024 .

ECONOMIC, SOCIAL AND CULTURAL RIGHTS IN THE UK JUST FAIR TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Specific activity areas

The UK Government and public authorities will be more effectively held to account on their existing ESCR obligations.

Over the last year, we have continued to hold the UK Government and public authorities to account on their existing obligations.

Our evidence has been cited in numerous reports, including those of the UK Parliament’s Work and Pensions Committee and the Joint Committee on Human Rights. Through our growing UK ESCR Network, we convened and supported civil society organisations (CSOs) to contribute to six UK advocacy initiatives and six submissions of evidence to UK governments and international committees - highlighting gaps in rights protections across the UK.

Our work on the United Nations Committee on Economic, Social and Cultural Rights’ (UN CESCR) seventh review of the UK has been a major focus. This has involved establishing a 46-member CESCR sub-group, which met five times. We coordinated a 70-signatory statement on behalf of UK civil society to the UN CESCR. This included developing a ‘call for evidence’ for our submission, delivering one training session and eight one-to-one sessions with CSOs to support their involvement in the process and four meetings with the Growing Rights Instead of Poverty Partnership to support engagement of people with lived experience. In January, we submitted a high-quality report to the UN CESCR, compiled from over 30 submissions of evidence. We then planned and coordinated CSO engagement in the Geneva UN CESCR meetings, hosting four pre-meetings. In Geneva, we chaired and facilitated civil society and lived experience input and engagement with UN CESCR members, NHRIs, and each other. Overall, we engaged with over 140 CSOs and individuals, supporting their engagement in the review.

As a result of our work, the UN CESCR:

The UN CESCR published its concluding observations on 3 March. On 13 March we held a policy event to discuss these, with over 80 attendees. Speakers included the UN Special Rapporteur on extreme poverty and human rights, members of our Lived Experience Advisory Group, and Baroness Ruth Lister.

We published initial and in-depth analysis of the concluding observations and advanced various advocacy initiatives to push for action on these recommendations, including following up with our National Human Rights Institutions, the UK’s Ministry of Justice and various UK Parliamentarians and committees. Our commentary on the concluding observations was covered in the national press.

Alongside, as co-chair of the 1forEquality campaign group, we presented at 10 national conferences and events and served (at the invitation of the UK Cabinet Office) on the expert advisory group on the commencement of the duty, to influence new statutory guidance. Feedback from CSOs included: “I don’t think the socio-economic duty would necessarily be in that [Labour Party] manifesto if it wasn’t for the work of Just Fair and other organisations banging that drum.”

We launched a new right-to-health campaign, with a report, film and sub-group. Over 60 people participated in our policy event, and 80 our fringe event at the Labour Party Conference, both focused on ESCR incorporation in the UK.

ECONOMIC, SOCIAL AND CULTURAL RIGHTS IN THE UK JUST FAIR TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Rights holders will be more confident and have more capacity to know their rights and assert their power . During this period over 60 civil society organisations participated in our London Communities Human Rights Programme. Delivered in partnership with the British Institute of Human Rights, this programme supports community groups in London to use human rights to drive positive social change. As part of the project, we ran a series of open days, developed a suite of resources designed to support CSOs to name and claim rights, including simple guides and videos on ESCR .

We are now working intensively with four groups over a four-year period - supporting them to develop their own human rights-based approach to their work. Feedback from CSOs has included: “I had not realised that social and cultural environments are rights”; “I was astonished by the connection between human rights and dignity.”

Alongside, in January 2025, we launched our new Racial Justice through Human Rights Communities Programme - a community programme working for positive social change with Black and Minoritised people in South West England - in partnership with Black South West Network (BSWN). Working together, we will be led by the evidence and experience of Black and Minoritised communities, and activities include co-designing rights-based resources, practical rights-based support, and ‘train the trainer’ models to build capacity among Black and Minority led organisations and communities wanting to achieve positive social change.

We continue to share and promote our co-produced card game Human Rights: Not a Game which aims to spark conversations on why human rights really matter in everyday life. The game has been played in community settings by over 100 activists, and feedback has included: “It’s a fantastic resource to get people thinking about real life experiences of rights enjoyment or otherwise.”

We also firmly established our new Lived Experience Advisory Group consisting of individuals with experience of, and a passion for, tackling injustice, which helps to shape the work of Just Fair. Over the last year the LEAG has met in person and online and become deeply involved in the work of the organisation. This has included working on the incorporation of ESCR - our ‘5 principles’ for effective incorporation -, our new right-to-health campaign and report, developing a new webpage and blogs, completing an evaluation process and report, speaking at our 13 March event on the UN CESCR’s concluding observations and preparing a process to recruit new LEAG members.

Feedback from a Lived Experience Advisory Group member “I am proud of myself, because I know I have made a positive impact in the work that Just Fair is doing. I felt that my thoughts and experiences were important and could help shape new policies in future. It’s good to feel that my knowledge and my voice have power and are impacting the work of the organisation.”

ECONOMIC, SOCIAL AND CULTURAL RIGHTS IN THE UK JUST FAIR TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Civil society organisations and activists will have more capacity to use ESCR as a tool for change and there will be a broader movement of communities working on and for positive change in ESCR.

During 2024, we designed and held the Everyday Rights Conversation series, gathering people together to discuss the issue of making ESCR part of UK law and develop ideas on the practicalities of how this can be achieved. We hosted 10 webinars with a total of 288 participants.

We started with our ‘5 principles for ESCR incorporation’ - Rights knowledge - Rights frameworks - Rights resourcing - Rights accountability - Rights enjoyment, which we had developed earlier in the year. Discussions and speakers covered a wide range of topics relating to ESCR. The free webinars were all recorded, with accompanying resources and reports all published on our website. The conversation series was really important in bringing new CSOs and others together, making the connections between rights and social injustice, building the UK ESCR Network and working on joint initiatives.

Feedback from CSOs included: “Just Fair’s work, as a key convenor of conversations and a platform where different people can come together to share information and construct commonly held frameworks has been really useful”.

We also held 31 other training sessions and events, created five short films and four resource packs for civil society organisations and individuals on ESCR in the UK. Those who attended our training and events or downloaded our resources felt that the content, framing and format was particularly valuable in prompting a greater understanding of everyday rights: “It [training] provides a clear framework/roadmap for campaigning for tangible change and inspires collective action.” "Understanding how better knowledge of ESCRs … can pave the way to campaigning and implementation has given me the confidence to share the message and educate the public while campaigning for human rights at a local level.” - Civil society organisation.

Our new UK ESCR Network grew to 160 members across the UK and will continue to be a major piece of work in the coming year. We chair and support the network - a collective of organisations and individuals committed to the realisation, promotion, and protection of ESCR. In the last 12 months, we established a new Steering Group, refreshed the Network’s terms of reference, created two new sub-groups (right to health and CESCR) and convened over 30 Network meetings. The Steering Group and Network meetings are increasingly important for sharing intelligence and developing strategies and activities in relation to ESCR and social justice across the UK and in the devolved nations and jurisdictions, and the rise of populism and how ESCR can be used to counter this. There has also been joint work on issues e.g. in relation to the environment, and we approached environmental organisations to join the Network and develop a joint submission to UN CESCR on the environmental dimension of sustainable development. The Network is a growth area, with new organisations and individuals joining every week.

We continue as the UK NGO representative on the International ESCR-Net partnership and have increased our support of the new generation of ESCR activists by securing a partnership with SOAS, University of London, employing paid student interns for dedicated projects. We have also continued to manage students in 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 support three funded PhD studentships to work on informality and citizenship.

There are no uncertainties about the ability of the charity to continue as a going concern.

ECONOMIC, SOCIAL AND CULTURAL RIGHTS IN THE UK JUST FAIR TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

Financial review and reserves policy

In this period, we operated with a planned and well managed budget deficit again in 2024/25, made possible by the surpluses achieved in previous periods. The Trustees are also pleased to report that following the balance sheet date, additional unrestricted funding was secured for 2025/26.

The Trustees keep the reserves policy under review and implemented 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 Trustees consider the minimum level of acceptable reserves to be one quarter of the charities current annual operating costs.

The organisation implements its 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 review the organisation’s policies and procedures on an annual basis to ensure that policies and procedures remain appropriate and proportionate.

Structure, governance and management

The charity is a charitable company limited by guarantee.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

K Boyle

J Burton (Chair of Board of Trustees)

A Donald

L Etkind A Houshmand J Powlton M Stephenson (Resigned 31 July 2025) A Hogarth

Our governance

The Trustees delegate the day-to-day running of the charity to the Director and team. Trustee meetings are held quarterly, with additional ad hoc sub-meetings as required. Trustees are recruited and inducted using formal processes, including training and support to ensure they understand the organisation and their legal responsibilities.

None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

The trustees' report was approved by the Board of Trustees.

J Burton (Chair of Board of Trustees)

Trustee

22 October 2025

ECONOMIC, SOCIAL AND CULTURAL RIGHTS IN THE UK JUST FAIR INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF ECONOMIC, SOCIAL AND 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 year ended 31 March 2025.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law), you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006.

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

Independent examiner's statement

Since the charity’s gross income exceeded £250,000, the independent examiner must be a member of a body listed in section 145 of the Charities Act 2011. I confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Frances Wilde (Nov 26, 2025 09:21:09 GMT)

F J Wilde FCCA MBA DChA

Warner Wilde 4 Marigold Drive Bisley Surrey GU24 9SF Date: ............................ 26/11/2025

ECONOMIC, SOCIAL AND CULTURAL RIGHTS IN THE UK JUST FAIR STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2025

Unrestricted
Restricted
funds
funds
2025
2025
Notes
£
£
Income and endowments from:
Donations and legacies
3
286,521
205,064
Other income
4
6,966
-
Total income
293,487
205,064
Expenditure on:
Raising funds
5
885
238
Charitable activities
6
165,103
203,094
Total expenditure
165,988
203,332
Net income/(expenditure) and
movement in funds
127,499
1,732
Reconciliation of funds:
Fund balances at 1 April 2024
82,796
10,470
Fund balances at 31 March
2025
210,295
12,202		 Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
491,585
142,000
90,140
6,966
5,227
-
498,551
147,227
90,140
1,123
4,868
1,150
368,197
176,236
78,520
369,320
181,104
79,670
129,231
(33,877)
10,470
93,266
116,673
-
222,497
82,796
10,470		 Total
2024
£
232,140
5,227
237,367
6,018
254,756
260,774
(23,407)
116,673
93,266

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

ECONOMIC, SOCIAL AND CULTURAL RIGHTS IN THE UK JUST FAIR BALANCE SHEET

AS AT 31 MARCH 2025

2025
Notes
£
Current assets
Debtors
12
8,876
Cash at bank and in hand
332,714
341,590
Creditors: amounts falling due within
one year
13
(119,093)
Net current assets
The funds of the charity
Restricted income funds
16
Unrestricted funds
17		 2024
£
£
831
270,758
271,589
(178,323)
222,497
12,202
210,295
222,497		 £
93,266
10,470
82,796
93,266

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2025.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the trustees on 22 October 2025

J Burton (Chair of Board of Trustees)

Trustee

Company registration number 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 2025

1 Accounting policies

Charity information

Economic, Social and Cultural Rights in the UK is a private company limited by guarantee incorporated in England and Wales. The registered office is c/o Jamie Burton, Doughty Street Chambers, 54 Doughty Street, London, WC1N 2LS.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

ECONOMIC, SOCIAL AND CULTURAL RIGHTS IN THE UK JUST FAIR NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

(Continued)

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, 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 costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

1.6 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

ECONOMIC, SOCIAL AND CULTURAL RIGHTS IN THE UK JUST FAIR NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

(Continued)

1.8 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.9 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3 Income from donations and legacies

Unrestricted
Restricted
funds
funds
2025
2025
£
£
Donations and gifts
100,697
-
Grants
185,824
205,064
286,521
205,064
Grants
The Joseph Rowntree
Charitable Trust
39,900
-
The Tudor Trust
-
44,000
The Legal Education
Foundation
45,000
5,000
Disrupt Foundation
55,000
-
The Baring Foundation -
London Communities
Project
-
74,189
Allen & Overy Foundation
25,000
-
The Doogood Foundation
-
69,375
The Baring Foundation -
SW England Project
-
12,500
AB Charitable Trust
20,924
-
185,824
205,064		 Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
100,697
-
-
390,888
142,000
90,140
491,585
142,000
90,140
39,900
30,000
-
44,000
-
32,750
50,000
37,000
-
55,000
50,000
-
74,189
-
57,390
25,000
25,000
-
69,375
-
-
12,500
-
-
20,924
-
-
390,888
142,000
90,140		 Total
2024
£
-
232,140
232,140
30,000
32,750
37,000
50,000
57,390
25,000
-
-
-
232,140

ECONOMIC, SOCIAL AND CULTURAL RIGHTS IN THE UK JUST FAIR NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

3 Income from donations and legacies

(Continued)

4 Other income

Unrestricted Unrestricted Unrestricted
funds funds
2025 2024
£ £
Other income 6,966 5,227
Expenditure on raising funds
Unrestricted Restricted Total Unrestricted Restricted Total
funds funds funds funds
2025 2025 2025 2024 2024 2024
£ £ £ £ £ £
Fundraising and publicity
Advertising 885 238 1,123 4,868 1,150 6,018

5 Expenditure on raising funds

ECONOMIC, SOCIAL AND CULTURAL RIGHTS IN THE UK JUST FAIR NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

6 Expenditure on charitable activities

Charitable Charitable
Activities Activities
2025 2024
£ £
Direct costs
Staff costs 222,190 181,553
Consultancy 70,575 14,550
Accountancy - 12,149
IT support and consultancy 4,168 2,820
Travel and subsistence 7,685 3,039
LEAG 3,462 -
Subscriptions and donations 396 475
Workshop and training 15,998 7,899
General office expenses 3,117 3,488
Administrator Cost/Fees 5,387 8,228
Evaluation 1,595 6,295
Research and Policy Interns - 3,998
Safeguarding 60 955
Participation 2,500 375
Recruitment 3,057 1,004
Accessibility - 942
340,190 247,770
Share of support and governance costs (see note 7)
Support 1,413 1,168
Governance 26,594 5,818
368,197 254,756
Analysis by fund
Unrestricted funds - general 165,103 176,236
Restricted funds 203,094 78,520
368,197 254,756
7 Support costs allocated to activities
2025 2024
£ £
Bank fees 274 165
Payroll and pensions servicing 1,139 1,003
Governance costs 26,594 5,818
28,007 6,986
Analysed between:
Charitable Activities 28,007 6,986

ECONOMIC, SOCIAL AND CULTURAL RIGHTS IN THE UK JUST FAIR NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

7
Support costs allocated to activities
Governance costs comprise:
Independent Examination fees
Legal and professional
Bookkeeping services
Strategy and governance costs
8
Net movement in funds
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial
statements		 (Continued)
2025
2024
£
£
1,235
1,440
14,069
-
6,355
4,378
4,935
-
26,594
5,818
2025
2024
£
£
1,235
1,440		 (Continued)
2025
2024
£
£
1,235
1,440
14,069
-
6,355
4,378
4,935
-
26,594
5,818
2025
2024
£
£
1,235
1,440
5,818
2024
£
1,440

9 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

One Trustee was reimbursed travel expenses of £117 (2024: £255) and accommodation expenses of £198 in the year.

10 Employees

The average monthly number of employees during the year was:

Employment costs
Wages and salaries
Social security costs
Other pension costs		 2025
Number
6
2025
£
191,658
15,192
15,340
222,190		 2024
Number
4
2024
£
157,913
11,373
12,267
181,553

ECONOMIC, SOCIAL AND CULTURAL RIGHTS IN THE UK JUST FAIR NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

10 Employees

(Continued)

The number of employees whose annual remuneration was more than £60,000
is as follows:
£60,001 to £70,000
Remuneration of key management personnel
The remuneration of key management personnel was as follows:
Aggregate compensation		 2025
Number
1
2025
£
151,518		 2024
Number
-
2024
£
64,489

11 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

12 Debtors

Amounts falling due within one year:
Trade debtors
Other debtors
Prepayments and accrued income
13
Creditors: amounts falling due within one year
Notes
Other taxation and social security
Deferred income
14
Trade creditors
Other creditors
Accruals
14
Deferred income
Other deferred income		 2025
£
-
90
8,786
8,876
2025
£
5,940
103,295
3,436
2,061
4,361
119,093
2025
£
103,295		 2024
£
276
-
555
831
2024
£
5,918
162,679
827
3,932
4,967
178,323
2024
£
162,679

ECONOMIC, SOCIAL AND CULTURAL RIGHTS IN THE UK JUST FAIR NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

14 Deferred income (Continued)
Deferred income is included in the financial statements as follows:
2025 2024
£ £
Deferred income is included within:
Current liabilities 103,295 162,679
Movements in the year:
Deferred income at 1 April 2024 162,679 99,569
Released from previous periods (162,679) (99,569)
Resources deferred in the year 103,295 162,679
Deferred income at 31 March 2025 103,295 162,679
15 Retirement benefit schemes
2025 2024
Defined contribution schemes £ £
Charge to profit or loss in respect of defined contribution schemes 15,340 12,267

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

16 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 April Incoming Resources At 31 March
2024 resources expended 2025
£ £ £ £
The Tudor Trust - 44,000 (41,915) 2,085
The Baring Foundation - London Communities
Project 10,470 74,189 (75,709) 8,950
Legal Education Fund - 5,000 (5,000) -
DooGood Foundation - 69,375 (68,840) 535
The Baring Foundation - SW England Project - 12,500 (11,868) 632
10,470 205,064 (203,332) 12,202

ECONOMIC, SOCIAL AND CULTURAL RIGHTS IN THE UK JUST FAIR NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

16 Restricted funds (Continued)
Previous year: At 1 April Incoming Resources At 31 March
2023 resources expended 2024
£ £ £ £
The Tudor Trust - 32,750 (32,750) -
The Baring Foundation - 57,390 (46,920) 10,470
- 90,140 (79,670) 10,470

The Tudor Trust: Funds towards salary and associated costs of the Social Rights Alliance.

The Baring Foundation London Communities project: Funds for Just Fair to act as a development partner on a new programme to promote and develop the use of human rights-based approaches for London-focused civil society organisations.

The Baring Foundation South West England project: Funds for Just Fair to support civil society organisations in South West England to use everyday rights to tackle racial injustice and achieve social change.

DooGood Foundation: Grant for the employment of a staff member plus support costs for the right to Health Campaign.

London Education Fund: Grant for costs relating to an economic and social rights event in September 2024.

17 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and 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 April Incoming Resources At 31 March
2024 resources expended 2025
£ £ £ £
General funds 82,796 293,487 (165,988) 210,295
Previous year: At 1 April Incoming Resources At 31 March
2023 resources expended 2024
£ £ £ £
General funds 116,673 147,227 (181,104) 82,796

ECONOMIC, SOCIAL AND CULTURAL RIGHTS IN THE UK JUST FAIR NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

18 Analysis of net assets between funds

Unrestricted
Restricted
funds
funds
2025
2025
£
£
At 31 March 2025:
Current assets/(liabilities)
210,295
12,202
210,295
12,202
Unrestricted
Restricted
funds
funds
2024
2024
£
£
At 31 March 2024:
Current assets/(liabilities)
82,796
10,470
82,796
10,470		 Total
2025
£
222,497
222,497
Total
2024
£
93,266
93,266

19 Related party transactions

There were no disclosable related party transactions during the year (2024 - none).