THE HUMAN DIGNITY TRUST Trustees, Report and Financial statements to 31 March 2021 wwwiiiii AOS .A496cW 2110712021 COMPANIES HOUSE 175 Company fe8istration: 7472200 Charity ie8istratlon: 1158093
THE HUMAN DIGNITY TRUST (UMITED BY GUARANTEE) REPORT OF THE TRUSTEES REFERENCE AND MINISTRA LS The Trustees, who a also dirertors for the purposes of the Companies Art. present their tenth statutory report and accounts covering the period 1° April 2020 to 31 March 2021. Charity Name The Human Dignity Trust Charity reglstration number 1158093 Company regi5tratton nufflber 74722(K) Re8lstered Office 10 Queen Street Place London EC4R IBE Audltors Knox Cropper iLP 65 Leadenhall Street London EC3A 2AD Sollcitors Bates Wells LLP 10 Queen Street Place London EC4R IBE Bankers HSBC 165 Fleet Street London EC4A 2DY opelati Office 4th Floor West- Quality House 5-9 Quality Court. Chancery Lane London WC2A IHP Website wvthi.humandi ni rust.o Page I
THE HUMAN DIGNrrYTRUST (LIMITED BY GUARANTEE) REPORT OF THE TRUSTEES MEMBERSHIP The Trustees from time to time shall be the only members of the Trust. A Trustee shall become a member on becoming a Trustee. At the date of th report the number of member5 Was 10. The liability of each member is limfted to £1. being the amount that each member undertakes to contribute to the assets of the Trust in the event of its being wound up while he or she is a member or within one year after he or she ceases to be a member. for: payment of the Trust's debts and liabilities contracted before he or she ceasesto be a member- payment of the costs, char8es and expenses of winding up: and adjustment of the rights of the contributories among themsefves. FOUNDER MEMBER AND CHAIR OF TRUSTEES The Founder Member. who is Timothy John Otty QC. was the first Chair of the Trustees. He retired from that office effertbve 31 January 2016 after over 5 years at the helm. The Trustees appointed the Rt Hon Shaun Woodward as the new Chair effectr4e the same day and he remain5 Chair of the Trust. The Chair of the Trustees serves for such term ofoffice as the Trustees determine ar they may at any time remove him or her from that office. TRUSTEES The Trustees who are serving at the dare of this report or who have served during the period covered by the accounts are- Resi Name Rt. Hon. Shaun WOODWARD as Trustee as Trustee Position 0810312012 Chair of Trustees lappointed 31101120161 Vice Chair (appointed 31101120161 Vice Chair lappointed 31101120161 Treasurer (resigned 31112120201 Arting Treasurer 10110512019 to 28104120211 Treasurer (appointed 28104120211 rimothyjohn orryoc 1611212010 Timothy James Osborne THROSBY 1611212010 Jade HODGSON 3110112018 3111212020 Matihew Charles ROBINSON 3110112018 Helen PROTHEROE 2810612017 0811112017 241OSI2018 2410512018 1710912020 1710912020 Jaqui SYMCOX Conway BLAKE Andrew NICOLLS Prof. Michael Kwame ADDO Emma Jayne CUSDIN Page 2
THE HUMAN DIGNITYTRUST (LIMITED BY GUARANTEE) REPORT OF THE TRUSTEES Any person who is willing to act as a Trustee, and would not be disqualrfied from acting under the provisions of Article of Association number 27. rnay be appointed to be a Trustee by a decision of the Trustee5, for such term as the Trustees may decide, provided that every appointment must have the approval of the Founder while he remains a member. TRUSTEE INDUCTION AND TRAINING New Trustees are inducted into the workings of the Trust, and also of the Company a5 a registered charity, by the Chair and Director. Guidance information from the Charity Commi55ion is made available io all Trustees. KEY MANAGEMENT The key management personnel of the Trust are Treva Denise (Téal Braun. Director of the Trust. Supported by the Senior Management Team of Emma Eastwood- Head of Strategic CommLJnications. Sarah Kilcoyne - Finance Manager, Alistair Stewart - Senior Advocacy Advisor. and VKtoria Vasey - Head of Legal. CHIEF EXEcirrivE Treva Denise (Téal Braun, Dirertor of the Trust. has exeojtive spOnsibl11t1es for the Trust. OBJEcrs The Trust was gistered a5 a charity on 1° August 2014. The objects of the Trust are for the public benefit.. To promote and io protect human rights las set out in the Universal Declaration of Human Rights and subsequent United Nations conventions and declarations) throughout the world. and in particulaT Ibut without limitation): the right5 to human dignity and to be free from cruel. inhuman or degrading treatment or punishment.. Ihe right to privacy and to personal and social development- and to promote the sound administration of the law. The charity confirms the trustees have complied with the duty in section 17 of the Charities Art 2011 to have due regard to public benefit guidance published bythe Commission in determining the activity undertaken by the charity- FINANCIAL RESULTS FOR THE PERIOD The financial results are set out in the attached accounts. Income forthe period was £1.124,261 whilst expenditure totalled £935,181. UnTe5tricted reserves at 31st March 2021 totalled £520,565. Page 3
THE HUMAN DIGNrrY TRUST (LIMITED BY GUARANTEE) REPORT OF ThE TRUSTEES POLICY ON RESERVES In the opinion of the Trustees the level of reserves required to safeguard the operations of the Trust in the event of the loss of significant funding eouates to apprnximately six months, unrestritted operating expenditure. The actual level of reserves tends to flurtuate due to the seasonality of the Tru5Vs Brant funding and expenditure, and should it deviate significantly from thi5 level, the Trustees would conduct a review. Based on the results for the year ended 31 March 2021 the required level of reserves would be £303.946. Current reserves. as at 31 March 2021, are £520.565. In order to secure the future of the Trust. the aim of the Trustees is to secure the on-going financial commitment of funders. PRINaPAL RISK The Board of Trustees, and Finance and Audit Sub Committee meet every two months, and more frequently if appropriate. All significant risks. together with current mitigation actions, are reviewed regularly throughout the year through a formal risk management process. The Trustees are satlsfied that the risks identified have been mitigated to an acceptable level. The wincipal risks and uncertainties identified by the charrty are as follows= Risk identified Aclion taken to mitigète risk The Covid-lg pandemic causes a decrease in staff resource levels. and ¢ateS issues relating to travel- dependent work. office working. and fvndraising activitie5. The charity ha5 robust and proven abilities for staff to work collaboratr¥ely while remote. We have artively developed contingency plans. and revised workplans and budgetary forecasting. We have engaged government support through the Job Retention S¢heme and the Coronavirus Business Interruption Loan Scheme. Income risk A strict income budget 15 in place. with bi-monthty targets. The Board of Trustees meets every two months to di5CUSS progres Risk to staff The Safety of staff on overseas bu5ines5 trip5 is reviewed for every trip. and security and insurance are provided as appropriate. FUNDRAISING The vast majority of our fundraising has been with established foundations, corporates and government bodies, all of which have ri8orous applicètion and approval procedures. We have also received fundin8 throu8h bndividual high net worth individuals and. through our website. mernbers of Page 4
THE HUMAN DIGNITY TRusr (LIMITED BY GUARANTEEI REPORT OF THE TRUSTEES the public make smaller donations either on a one-off or recurring basis. We do not fundraise through mass appeals, or use external professional fundraisers. TRUSTEES, RESPON IBILM The Trustees (who are also directors of the Trust for the purposes of company lawl are responsible for preparin8 the Trustees, report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards Iunited Kingdom Generally knepted Accounting Prarticel. Company law requires the Trustees to prepare financial statements for each financial year. Under company law the Trustees must not approve the financial statements unless they are 5at15fied that they give a true anLI fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and exFenditvre, of the charitable company for that period. In preparing these financial statements. the Trustees are required to: select Sultable accounting policies and then apply them consistently: observe the methods and principle5 of the Charities SORP.. make judgements and estimate5 that are reasonab and prudent: ppare the financial statements on the going concem basis UnSS it is inappropriate to presume that the Trust will continue in Operat. The Trustees are responsible for keeping adequate accounting records that are sufficient to show ènd explain the charitable companVs transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statement5 comply with the Companies Act 21XJ6. They are also responsible for safeguarding the assets of the tharitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularTrties. In so far as we are aware: There 15 no relevant information of which the charitable company's auditors are unaware.. and The trustees have taken all steps that they ought to have taken to make themselves aware of any relevant information and to establish that the charitable companws auditors are aware of that information. The report of the Trustees has been prepared in accordance with the special provisions relating to companies subject to the small companies regime wi(hin Part 15 of the Companies Att 2006. PLANS FOR THE FUTURE Our aim is to wntinue to use the law to defend the human rights of LGBT people globally, with a central focus on decriminalising consensual same-sex sexual conduct and eradicating other repressive laws and practices that are justified on the basis of the criminal law. Our plans are to continue and grow our strate8ic litigation work around the world and to maintsrn ènd expand our technical support Page 5
THE HUMAN DIGNITY TRUST (LIMITED BY GUARANTEEI REPORT OF THE TRUSTEES for legislative forrn. whilst also expanding our complementary sUPPOrt to local partners with media and communication5 Strategies. We are embarking on a new 3-year Strategy {2021-2024), which incorporates fNe priority areas.. l. Strategic human rights litlgation 2. Technical assistance for leEislatNe reform 3. Media, communications, and public educatton 4. Research ènd publications 5. Regional and international advocacv In c105e collaPA)ration with our local partners, we will press forward with existing and new legal cases, legislative reform initiatives and communications plan5 acr055 Africa. Asia, the Caribbean, and the Pacific. We will a150 promote. di55eminate, and leverage the extensive body of research we developed in previous financial years in order to keep the issues of decriminalisation. wider sexual offences law reform and protective legislation on political agendas around thÈ Commonwealth ènd beyond. ACTIVITIES UNDERTAKEN DURING THE REPORTING PERIOD Between l April 2020 and 31 March 2021. and despite the global pandemic, the Trust completed number of major al¥ltieS and achieved si8nrficant legal successes. a¢ross both our strategic litvdation and legisl8tive reform work to eradicate laws that criminalise, discriminate against and fail to adequately protect LGBT people. We also successfully implemented media and communications strategies in collaboration with our local civil society and government partners. Te¢hrtical legal assistt7rte In this period. Ihe Trust has been working actNely with hxal civil society, legal and government partners in 19 countries acr055 four regions of the world. New strategic human rights cases that we supported were filed in the courts of two countries, and we continued to support ongoing filed cases in eight jurisdictions. We also worked in an additional seven countries through research. stratey sessions. keal draftin& online trainings andlor consultations with a view to developing legal strategies to challenBe anti-LGBT laws in the courts. Despite lengthy court closures and disruptions during the year due to the pandemic. one decriminalisation case and one freedom of association case were argued in domestic first instance courts, with judgments in both expected in 2021. We achieved a signrficant victory againstjamaica at the Inter-American Commission on Human Rights. in a case in which the Trust argued on behalf of an exiled gay man and lesbian that Jamaica's laws that criminalise consensual same-sex sexual conduct violate the American Convention on Human Rights. In what was the first case of its kind in the Inter-American human rights system. the Commission Page 6
THE HUMAN DIGNITY TRUST IUMITED BY GUARANTEE) REPORT OF THE TRUSTEES accepted our arguments, found Jamaica in violation of its treaty obligations, and urged the government to repeal the offending laws and take additional steps to ensure LGBT people are protected a8ainst discrimination and Vlence. Althou8h the Commission's recommendations are not enforceable, this landmark decision add5 pressure on the State to reform its laws and practice5, set5 new precedent for the entire Caribbean region and expands international law. Our legislative reforrn work, in which the Trust provides technical legal assistance on request to governments seekin8 to f0rrn sexual offence law5 that criminalise, discriminate against. or fail to adequately protect LG8T people and othef marginalised groups, and to enact protective legislation, wa5 extremely active this year despite the obstacles preserbted by Covid-19. With renewed funding from the UK Foreign. Commonwealth and Oevelopment Office. the Trust provided technical gaI expertise to four Commonwealth governments to develop human rights compliant Sexual Offences Bills. Hate Crime legislation or Equal Opportunities legislation, and to cr¥il Society or8anisation5 in five additional countrie5 to effectively analyse or advocate for legislative reform. The Trust has also provided support to civil society oTganisation5 in two countries to develop submissions to the UN'S Universal Periodic Review mechanism. The direct beneficiarie5 of ourwork- narne the LGBT populations in the countries in which the Trust is active- totals approximately 17 million people globally. In the case of our legis18tive reform work. additional beneficiaries include tens of millions of other marginalised people such as women, children and persons with disabilities all of wllom wll directly benefrt from broad-based reforms to discriminatory or inadequate sexual offence laws orthe enactment of hate crime or equal opportunity legislation. Publkatlon5 We widety di55eminated to Commonwealth Eovernments and other stakeholders and influencers our sulte of ground-breaking legal and policy tools to l$t with gISlatIve reform, produced last year. and building upon them we developed and launched a new interactive online t¢)ol that assesse5 the human rights tompliance of sexual offence legislation across all 54 Commonweatth countries. Throughout the year our publications were downloaded more than 20,000 times, while our digital Map of Criminalisation attraaed more than 550,(x unFque pagevbew5. Medla ond communltotions Our media and comrnunications SUPPOrt to our bcal partners ahvays complements our technical le8al assistance. We supported the development and implementation of Communications strateBie5 linked to litlBation in 10 countries in the Caribbean. the Pacific and Africa. Owing to the pandemic, training was limited this year to a strategic communications workshop for 20 activists seeking technical assistance from the Trust to 5UPPOrt their decriminalisation strategy. The Trust's support is ongoing for a public education campaign linked to legt51ative fOrM in one country, with the campaign'5 Public Service Announcements reaching over a quèrter of the countrfs Page 7
THE HUMAN DIGNITY TRUST (LIMITED BY GUARANTEE) REPORT OF THE TRUSTEES population across broadcast and digital by yearfs end. The first phase of a research project which will eventually inform a similar campaign in a second country has also been completed. Due to the pandemK, we leveraged digital platform5 to communicate the importance and urgency of the issues we work on, including by holding online screenings of our two short films on the urgency and need for reform of sexual offence laws and introduction of hate crime legislation in the Commonwealth. Both films won garlands at the Impact Doc Film Festbval in January 2021. and have garnered over 10, views across the Tru5trs digital platforms. The Trust scored over media menttons during the year. comprising a reach of around 2 billion people globally. Top publications during the year included Reuters. The Guardian. The Telegraph. Canadian Broadcasting Corporation. Jamaica Observer. Hindustan Times, Haaretz and The San Francisco Chronicle. with noticeable spikes in Verage around major legal events including hearing5 and decisions. Leadershlp ond growth Téa Braun continues to seThe as our Director. overseeing all of the work of the Trust. Under her leadership and thanks to the generou5 SUPPOrt of our donors. we maintained near41ormal annual income of £l,100.528 in this finèncial year, despite the economic fallout from the global pandemic. The value of pro bono legal services in support of our work from our Legal and Bar Panels this year amounted to in excess of £1.8 million. Although plan5 to modestly Brow and solidify our staffing structure were haed in earfy 2020 due to the pandemic. our strong financial and operational performance durinB the year has meant that we were able to revwe those plans for the new financial year, and our new 3-Year Stfategy envisions implementing a more viable and Stable permanent staffing Structu in order to meet the demands and opportunitie5 for our work. Signed on behalf of the Trustees Shaun oodward (Ju17. 202118=42 GMT+ll Rt Hon. Shaun Woodward Chair of Trustees Dated: Jul 7. 2021 Page 8
THE HUMAN DIGNITYTRUST {registered company no. 074722001 INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF THE HUMAN DIGNrrY TRUST FOR THE YEAR ENDED 31 MARCH 2011 We have audited the financial Statements of The Human Dignity Trust (the ' MpanY') for the year ended 31 March 2021 which comprise the Statement of Financial Activities, the Balance Sheet. the Statement of Cash flows and notes to the financial statements, includin8 a summary of Significant accounting policies. The financial reporting framework that has been applied in their preparatron is applicable law and United Kingdom Accounting Stan(Jards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland Iunited Kingdom Generally Accepted Accounting Prarticel. In our opinion. the financial statements- give a true and fair view of the state of the CoMpanS affairs as at 31 March 2021 and of income and expenditure for the year then ended- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice- and have been prepared in accordance with the requirements of the Companies Art 2(Kl6. Basis for opinion We conducte¢J our audit in accordance with International Standards on Auditing IUKI IISAS IUKII and applicable law. Our responsibilities under those standard5 are further described in the Auditorfs responsibilities for the audit of the financial statement5 Section of our report. We a independent of the in accordance with the ethical requirement5 that are relevant to our audit of the financial statements in the UL including the FRC'S Ethical Standard. and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtalned is sufficient ènd appropriate to provide a basis for our opinion. Conclusions relatln8 to 8oln8 Concern In auditing the financial Statements. we have concluded that the trustees, use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed. we have not identified any material uncertainties relating to events or conditions that. individualty or collectNely. may cast significant doubt on the charitable company's ability to ontinue as a going concern for a period of at least e1Ve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the trustees With respect to going concern are described in the relevant sections of this report. Other information The other information comprise5 the information included in the annual report, other than the financial statements and our auditorfs report thereon. The trustees are spOnSible for the other information. Our opinion on the financial statement5 does not cover the other information and, except to the extent oiherwise explicitly stated in our report, we do rt express any form of assurance conclusion thereon. Page 9
THE HUMAN DIGNITY TRUST (registered company no. 07472200} INDEPENDENT AUDITORS REPORTTO THE MEMBERS OF THE HUMAN DIGNITY TRUST FOR ThE YEAR ENDED 31 MARCH 2021 In connection with our audii of the financial statements. our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify suth material inconsistencies or apparent material misstatements, we are required to determine whether there is a material mi5Statement in the financial siatements or a material misstatement of the other information. If, based on the work we have performed. we conclude that there is a material misstatement of this other information. we are required to report that tact. We have nothing to report in thi5 regard. Oplnions on other matters prescribed by the C¢mpanles Art 2(X)6 In our opinion. based on the work undertaken in the tourse of the audit.. the information given in the trustees. report. which includes the direttofs, report prepared for the purposes of company law, for ihe financial year for which the financial statements are prepared is consistent wlth the financial statements: and the directors, report included within the trustees. report has been prepared in accordance with applicable legal requirements. Matters ¢)n whlch we are required to report by exceptii In the light of the knowledge and understandbng of the and its environment obtained in the course of the a¢Jdit, we have not identified material misstaternents in the tlirettors, report included within the tru5tees' report. We have nothing to report in respect of the following matter5 in relation to which the Companies Act 2LX)6 requires u5 to report to you if, in our opinion.. adequate accountine records have not been kept, or returns adequate for our audit have not been received from branches not visited by us.. or the financial statements are not in agreement with the accounting records and returns- or certain disc105ures of trustees. remuneration specified by law are not made- or we have not received all the information and explanations we require for our audit. the trustees were not entitled to prÈpaTe the financial statements in accordance with the small companies re8ime and take advantsge of the small companies. exemptTrons preparing the trustees, report . Responslbllltles of trustees As explained more fully in the trustees. responsibilitie5 Staternent in the Trustees, Report, the trustees (who are also the directors of the charitable company for the purposes of company lawl are responsible for the preparation of the financial statement5 and for being satisfied that they gNe a true and fair view. and for suth internal tontrol a5 the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement. whether due to fraud or error. In Preparing the financial statements. the trustees are responsible for assessing the '5 ability to continue as 3 going concern. disclosing. as applicable, matters related to going concern and using the going concern basis of accountin8 unle55 the trustees either intend to liquidate the or to cease operations, or have no realistic alternative but to do so. Page 10
THE HUMAN DIGNrrY TRUST (registered company no. 07472200) INOEPENDENT AUDtfoR'S REPORT TO THE MEMBERS OF THE HUMAN DIGNITY TRUST FOR THE YEAR ENDED YI MARCH 2021 Audltorfs responslbllties lor the audlt of the fmancial statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error. and to issue an auditorfs report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAS IUKI will always detect a material misstalement when it exists. Mi55tatement5 can arise from fraud or error and are considered material if, indrvidualty or in the aggregate, they could reasonably be expected to influence the economic deciyons of users taken on the basis of these financial statements. Irregularities. including fraud. are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities. outlined above. to detect material misstatements in respect of irregularities. including fraud. The eent to which our procedures are capable of detecting irregularities. including fraud 15 detailed below- We obtained an understanding of the legal and regulatory frameworks that are applicable to the charitable company and determined that the most significant a the Statement of Recommended Practice 'Accounting and Reporting by Charities. ISORPI. in accordance with the Financial Reporting standard applicable in the UK IFRS 1021 applicable to smaller entitie5 and the Companie5 Art 2006. We identified that the legal requirement to accuratety account for restricted funds wa5 of key significance. We gained and understanding of how the charitable company is complying with legal and regulatory framework, including the requirement to properly account for restricted funds. thorugh discussions with management, together with the review of the charivs documented policies and procedures. The audit team, which is experiented in the audit of charities. considered the charlS SUSptibl1Ity to material mi55tatement and how fraud may occur. Our considerations included the risk of management override. Our approach was to check that the income from grants and donations were properly identified, expenditure were complied with the control procedures and appropriately chaTged. In addition, we checked that restricted income was property identified and separately accounted for and to ensure that only valid and appropirate expendtture was charged to restricted funds. We also reviewed journal adjustments and unusual transactions. A further description of our responsibilities for the audit of the financial statements is locèted on the Financial Reporting Council's website at: htt www. rc.or ouditorsres nsibilities. This description forms part of our auditorfs report. Page 11
THE HUMAN DIGNITY TRUST Ire8lrtered company no. 0747221K)) INDEPENDENT AUDITORS REPORT TO THÉ MEMBERS OF THE HUMAN DIGNITY TRusf FOR THE YEAR ENDED 31 MARCH 2021 Use of ow report This report is made solely to the companVs members, as a trd¥, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken, so that we might state to the company's members those matters we are required to state to them in an auditorfs report and for no other purpose. To the fullest extent permitted by law. we do not accept or assume responsibility to anyone other than the company and the companvs members as a body. for our audtt work, for this report or for the opinions we have formed. Shoaib Ar5had (Senior Statutory Auditor) For and on behalf of.. Knox Cropper UP Chartered Accountants & Ststutory Auditors 65 Leadenhèll Sireet London EC3A 2AD 12 July 2021 Page 12
THE HUMAN DIGNITY TRUST {UMITED BY GUARANTEE) STATEMENT OF FINANCIAL AcfiviTIES IINCORPORATING THE INCOME AND EXPENDITURE ACCOUNTS) FOR THE YEAR ENDED 31ST MARCH 2021 Unresirirted Resirirted Funds Totsl 2021 Unrestrlcted Re5trirted Fund5 Funds Total 2020 Notes Income from: Donations and legacies Inve5tment5 Other income 568,585 128 24,733 530.815 1.099.400 128 24,733 635,302 1.096 3.636 738.373 1.373,675 1,096 3,636 Totolincome 593.446 530,815 1,124.261 640.034 738.373 1.378,407 Expendltuie on: Costs of generating funds C05t5 of raising funds Charitable activities 117.764 286.602 117.764 817.417 153.553 408,712 153.553 738,373 1,147.085 530.815 Totol expenditure 404.366 530.815 935.181 562,265 738,373 1,300,638 Net movementinfvnds 189.080 189.080 77,769 77,769 Funds brou9htfvnvord 331,486 331,486 253,716 253,716 Funds corriedfvnvord 520.565 520.565 331.485 331,485 The statement of finantial actrvities includes èll gains and bsses in the period. All income and expenditure is derived from continuing activities. The notes on pages 16 to 24 form part of these financial statements. Page 13
THE HUMAN DIGNITYTrUST {UMITED BY GUARAMfEE) BALANCE SHEET AT 31ST MARCH 2021 2021 2020 Flxed Assets 49.716 63,068 Cuffent Assets Debtors Cash at bank and in hand Totsl Current Assets 190,671 633.768 824.439 57,118 301,095 358.213 Credltors: amounts falling due within one year 353.590 89,796 Net Currenl Assets 470.849 268.417 Net Assets 520,565 331,485 Funds of the Trust Unrestrirted funds Restricted income fund5 io 520.565 331.485 Total Funds 520.565 331.485 The accounts, which have been prepared in attordance with the special provisions relating to companies subject to the small companies regime were approved for issue by the board. 16th June 2021 Shau oodward lJul 7, 202118=42 GMT+ll RT HON SHAUN WOODWARD Chalr ol Trustees I Company Dirertor MArrHEW ROBINSON Treasurer / Company Dirertor Company registration number: 74722(Kl Pa8e 14
THE HUMAN DIGNITY TRUST (LIMITED BY GUARANTEE) CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2021 2021 2020 Cash Ilows from operatlnl aclfvities: Net cash Irom operating arti¥itles (see below) 334,943 127,4051 Cash Ilows from Investlng actlvltles Interest from investments Fixed Assets 128 12.3981 12.2701 1.096 170,5701 169,4741 Net cash pro¥lded by In¥estln8 artl¥Olles Change in cash and cash equfvalents In the year 332.673 196.8791 Cash and cash equivalents at the be8innin8 of the year 301,095 397,974 Cash and equivalents at end of the year 633,768 301,095 2021 2020 Net income for ihe year (per Statement of Financial Activities) 189.080 77,769 Adjustments for: Interest from investment income Depreciation {Increasel/decrease in debtors IDecreasellincrease in creditors 11281 15.751 1133.5531 263.794 11,0961 7.502 143.9581 167.6221 Net Cash from operating activities 334,943 127,4051 Analysis of Cash and cash equl¥alents 2020 Cashfiows 2021 Cash in hand 301,095 332,673 633,768 Page IS
THE HUMAN DIGNITYTRUST (UMITED BY GUARANTEE) NOTES TO THE ACCOUNTS l. Accountin8 policies The principal accountin8 policies adopted. judgements and key sources of estimation in the preparation of the financial statements are as follows.. la} Basls of accountln8 The financial Statements have been prepared in accordance with Accounting and Reportin8 by Charities.. Statement of Recommended Practice èpplicable to charities pparIng their accounts in accordance wbth the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 Icharities SORPIFRS10211, the financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021. The Human Dignity Trust meets the definition of a public entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unles5 Otherwise staled in the relevant accountlng policy notes. Ibl Incorporation details The charity is a prNate limited company incorporated in England and Wales. The company's registered number is 74722(K) and its registered office is 10 Queen stet Place. London, EC4A IBE. The charity's principal activity is to support those who want to challenge laws that criminalise lesbian, gay, bisexual and transgender ILGBTI people wherever they exist in the world. through litl8ation and le8151ati¥e reform. 1¢) Depieciatlon of fixed assets Depfeciation is calculated so as to write off the cost of an asset over the useful economic life of that asset as follows: Leasehold improvements- Straight line over the ngth of the lease Fixtures & fittings- Straight line over 3 years IT equipment- Straight line over 3 year5 Id) Fund act¢untin8 Unrestricted funds are available for use at the dixretion of the trustees in furtherance of the general objectives of the Trust. Restricted fund5 are subjected to restrictTrons on their expenditure imposed by the donor or through the temis of an appeal. Page 16
THE HUMAN DIGNITYTRUST (UMITED BY GUARANTEE) NOTES TO THE ACCOUNTS l. Accounting policies (continued) le) Income Income is recognised and included in the Statement of Financial ActNities ISOFAI when: the Trust becomes entitled to the resources.. receipt of the income is more than probable- and the monetary value can be measured with sufficient reliability. Where income has related expenditure las with fundraising or contract income) the figures are reported gros5 in the SOFA. Grants and donations are only included in the SOFA when they are probable to be received, can be measured reliably. and the charty is entitled to the income. Gifts in kind are accounted for at a reasonable estimate of their value to the Trust or the amount actually realised and are included in the SOFA as incoming resources when receivable. Donated service5 and facilities are only included in incoming resources (with an equivalent amount in resources expended) where the benefrt to the Trust Is reasonably quantrfiable. measurable and material. The value placed on these resources IS the estimated value to the Trust of the service or facility reived. The value of any voluntary help received 15 not included in the accounts but is described in the Tru5tees' annual report. Investment income is included in the accounts when receivable. (fl Expenditure Liabilities are recognised as soon as there 15 a legal or constructive obligation committing the Trust to pay out resources. Costs of generating funds includes the costs associated with artracting voluntary income. Trust activities includes Ihe costs incurred by the Trvst in the delivery of it5 activit5. It includes both those costs that can be allocated directly to such activitie5 and those Costs of an indirect nature necessary to supportthem. Governante costs include costs of the preparation and rndependent examrnation of the statutory accounts, the cost5 of Members, and Trustees. meetings and c05t of any legal advice to Trustees on governance or constitvtional matters. Page 17
THE HUMAN DIGNITY TRUST IUMITED by GUARANTEE) NOTES TO THE AccouKf5 l. Accounttng pollcles (continued) Igl Key management dlsdoswe The total employee benefits of the key management personnel were £319.97412020.. £331.5671. (h) Cash and ush equbvalents Cash and cash equivalents include5 cash and short terni highly liquid investments with short term maturity of three months or less from the date of acquisition or opening of the deposit or similar account. (l) Going <oncern The Trustees consider there are no material uncertainiies about the charit$ ability to continue as a going concern. The review of our financial position, reserves level and future plans erves Trustees confidence the charity remains a going concern for the foreseeable future. ti) Creditors and provi51ons Cre¢Jitors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due. Ikl E5timate5 and judgements Estirnates and judgements are continually evaluated and are based on historical experience and other factors, includinE expertations of future events that are believed to be Teasonable under the circumstances. Although these estimate5 are based on the Trustees, best knowledge of the amount, events or actions. actual results ultimately differ from these estimates. Page 18
THE HUMAN DIGNITY TRUST (UMITED BY GUARANTEE) NOTES TO THE ACCOUNTS Icontinuedl 2. Total in¢ome Donatlons and lega¢les Unrestrl¢ted Restrl¢ted Funds Funds Total 2021 Unrestricted Restrlrted Funds Funds Total 2020 Viiv Healthcare Oak Foundation FCO (Equality & Justice Alliance) FCDO Kaleidoscope Trust Sigrid Rau5ing Trust Open Society Foundation5 135.0 84.167 135.000 84.167 135.C 95,CK)O 135,000 95,000 700,529 700,529 438.022 84,022 438.022 84,022 75.0 75.C 75,WO 75,C0 111.360 111,360 50,CAXI 110,427 loo,000 110.427 loo.000 33,844 77,899 The Koblei Trust Global Affairs Canada Equality Without Borders Skadden. Arps. Slate, Meagher & Flom LLP Luminate City of London Miscellaneou5 donations 33,844 40.852 8.771 49,622 77.899 4,000 42,908 10,0 19.299 42,908 io,(kn) 19.299 41,976 41,976 568,585 530,815 1.099,41KJ 635,302 738,373 1,373,675 Investments Unrestrfrted ftestrlrted Funds Funds Totsl 2021 UnrerIc*ed Restrirted Funds Funds Totsl 2020 Bank interest 128 128 1.096 1,096 128 128 1.096 1.096 Other Inc17me Unrestrided Restrirted Funds Funds Totsl 2021 Unrestricted Restricted Funds Fund5 Total 2020 Insurance claim Job Retention Scheme Fees 3,636 3,636 23.733 i.0 23.733 24,733 24,733 3,636 3,636 Page 19
THE HUMAN DIGNITY TRUST IUMITED BY GUARANTEE) NOTES TO THE ACCOUNT5 Icontinuedl 3. Total emperbdlture Basis ol A114x*ion Direct Staff fime Staff Time Staff Time Staff Time Usage Direct Direct Direct Direct Staff Time Dirert Staff Time Staff Time Fundraisiry Tnt Activities Governance Totsl 2021 Annual Accounts Bank Charges Equipment and l.T. Costs Insurance Office. Printing and Stationery Profe55ional Fees Litigation costs Communications costs Fundraising costs Legislative reform cost5 Rent and Rates Salaries and Fees Telephone and Communications Other establishment costs 6.066 272 6.066 2,477 1,985 765 626 17.171 15.226 17,553 110,2991 318,519 90,538 450.536 3.909 4.359 570 457 176 144 1.635 1.310 505 413 IS.842 15.226 17.553 218 84 69 1,329 110,299} 318,519 59.755 304.965 2.580 2,668 20.824 ILKJ.233 899 1,139 9.959 45.338 430 552 114.143 3.623 740,971 10.395 64.317 1,733 919,431 15,751 Depreciation Staff Time 117.766 751.366 66.050 935.182 Total expemliture Basis ¢)f Allo&ition Dirert Staff Time Staff Time Staff Time Staff Time Usage Dirett Direct Direct Dirert Direct Staff Time Dirert Staff Time Staff Time Fundraisyé Trust A¢t5vltles Govemance Total 2020 Annual Accounts Bank Charges Equipment and l.T. Costs Insurance Office, Printing and Stationery Professional Fee5 Advocacy cost5 Litigation costs Communications costs Fundraislng costs Legislative reform costs Rent an¢J Rates Salarie5 arhd Fee5 Telephone and Communications Other establishment costs 5.493 351 5.493 4,391 5,394 1.424 23,230 60,066 55,167 69.295 30,905 21.077 462,081 65,966 471,221 8,681 8,746 966 3,074 3,775 997 16,261 47.175 55.167 69.295 30.905 1,187 313 5.111 3.120 432 114 1.858 9,771 21.077 462,081 46,176 337,059 6.076 5,930 14,512 101.667 1.910 2.040 5.278 32,495 695 776 151,903 1,650 1.083,971 5,251 57,263 1,293.137 7,501 Depreciation Staff Time 153,553 1,089,222 57,863 1,300,638 Page 20
THE HUMAN DIGNITYTRUST IUMITED BY GUARANTEE) NOTES TO THE ACCOUMtS (continued} 4. Net movement in fvnds Is stated after char8in8: 2021 2020 Auditors, / examiners, remuneration plus VAT 5,700 4,320 Salarie5 and wages Pension costs Social Security costs 386,426 26,097 38,013 404,573 25,537 41,111 450,536 471,221 The number of employees during the period was as follows-. No. No. Director Head of Legal Senior Advocacy AdVIr Finance Manager Head of Strate8i¢ Communications Head of Oevelopment Senior Lawyer Programme Manager- Legislative Reform Programme Officer- Legislative Reform Programme Officer- Legislative Reform Legal Projects Consultant Office Manger & Executive Assistsnt 0.90 1.00 1.00 1.00 0.50 1.00 1.00 0.50 1.00 1.00 1.00 1.00 1.00 1.00 10.40 The Trust operates a pension scheme for its employees. and coMplS with employer pension duties in respect of its employees in accordance with Part l of the Pensions Act 2008. There were 2 employees eèrning MO than £60,000 per annum12020-21. 5. Trustee rernuneratlon & related party transacll¢Jns No Trustee5 received any remuneration during the period. No Trustees received any expenses dufing the period12020.. £nill. No Trustee5 or other person related to the charity had any personal interest in any contract or transaction entered into by the Trust during the period12020= none). Page 21
THE HUMAN DIGNITY TRusr (LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS (conllnued) 6. Taxation As the Trust is a non-tradinÉ organisation with charitable objectives. there 15 no liability to corporation tax. 7. Flxed assets Leasehold •xtUTe & Improvements fittings IT equipment Total Costs As at 31 March 2020 59.794 5,688 5,088 2.398 70,571 2,398 Acquired during the year As at 31 March 2021 59,794 5,688 7.486 72,968 Accumulated depreciation As at 31 March 2020 6.976 11.959 526 1,896 7,502 15.751 Charge for the year 1.896 As at 31 March 2021 18.935 1,896 2,421 23.252 Net book value As at 31 March 2020 52.818 5.688 4,563 63.069 As at 31 March 2021 40.860 3.792 5,064 49,716 2021 2020 8. Debtors Other Debtors and Prepayments 190.671 57,118 190,671 57.118 9. Creditors.. amounts fallin8 due within one year Taxation and Social security Deferred income Other Creditors and Accruals 11,840 123.719 218,031 11.573 24.167 54,056 353,590 89,796 Movements in deferred income Opening deferred income Deferred income released In the year 24,167 109,938 1965,481) 11.295,2971 Deferred income recoenised in the year 1,065.033 1.209,525 Closing deferred income 123,719 24,166 Page 22
THE HUMAN DIGNITY TRUST (LIMITED BY GUARANTEE} NOTES TO THE ACCOUNTS (continued) 10. Miwements in fvnds 0110412020 Income Expenditure 3110312021 Restricted Funds FCDO KaleidoKope Trust Equality Without Borders 438.022 84,022 ,771 530.815 438,022 84,022 8.771 530,815 Unrestricted Funds 331.486 593.446 404,366 520,565 331.486 1.124.261 935.181 520,565 OV0412019 Income Expendfture 3110312020 Restricted Funds Global Affairs Canada Skadden. Arps. Slate, Meagher & Flom LLP FCO IEquality & Justice Alliance) 33.844 4,0fy) 700,S29 738,373 33,844 4,000 700.529 738.373 Unrestricted Funds 253.716 640.034 562,265 331,485 253,716 1,378,407 1,300,638 331,485 FCDO This grant is lor The Human Di8nrty Trust to support Commonwealth countries that are seeking to address Structural discrimination and violence against LGBT people through legrslative reform. Kaleidosco e Trust This grant is for The Human Dignrty Trust to support Commonwealth countries that are seeking to address structural discrimination and violence against LGBT people through legislative reform. u31it Without Borders This grant is for The Human Dignity Trust's decriminalization support in Kenya. Global Affairs Canada This grant 15 for The Human Dignity Trust to deliver the Developing a Cornmonweplth Approach to LG8TRight5 project. Skadden Ar s Slate Mea her & Flom LLP This grant 15 for the launch event at The Law Society for the Human Dignity Trust's report'lnjustice Exposed= The Criminali5ation of Transgender People and its Impact-. FCO & Justice Alliance This grant 15 for The Human Dignity Trust to support Commonwealth countries that are seeking to address structural discrimination and vtolence against LGBT people through legislative reform. Pa8e 23
THE HUMAN DIGNITY TRUST {UMITED BY GUARANTEE) NOTES TO THE ACCOUNTS {continued} 11. Analysis ol net assets betsveen funds Unrestricted FurKIs Restrlrted Funds Totsl Funds 2021 Current assets Total liabilities 792.372 321.523 32,067 32,067 824,439 353,590 Total net a$5ets 470,849 470.849 Unrestricted Funds Restrirted Funds Total Funds Z020 Current assets Total liabilities 348.212 79.796 10,000 10,000 358,212 89,796 Total net assets 268.416 268,416 Page 24