THE HUMAN DIGNITY TRUST Trustees, Report and Financial statements to 31 March 2022 •A87S12)5* OPJ0712022 COMPANIES HOUSE Alo Company registration: 74n21J) Ch¥ity registr•tion: 1158093
THE HUMAN DIGNfTY TRUST (LIMITED BY GUARANTEE) REPORT OF THE TRusfEES REF RE ADMINI TION DETAILS The Trustees, who are also directors for the purpose5 of ihe Companies Act. present their eleventh statutory report and accounts coverinE the period 1° April 2021 to 31" March 2022. Charity Name The Human Dignity Trust Charity registration number 1158093 Company re8istration Thnber 74722(M) Registered Office 10 Queen Streei Place London EC4R IBE Auditors Knox Cropper LLP 65 Leadenhall Street London EC3A 2AD Solicitors Bates Wells LLP 10 Queen Street Place London ECIN 2HR Bankers HSBC 31 Holbom Holborn Circus London EC4A 2DY Operntin8 Office 4th Floor West- Quality House 5-9 Quality Court. Chancery Lane London WC2A IHP Website www.humandi nit rust.o MEMBERSHIP The Trustees from time to time shall be the onty members of the Trust. A Trustee shall become member on becoming a Trustee. At the date of this report the number of members was 9. The liability of each member is limited 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 Tnjst's debts and liabiifties contracted before he or she ceases to be a member- payment of the costs, charges and expenses of winding up; and adjustment of the rights of the contributories among themselves. Page I
THE HUMAN DIGNITY TRUST ILIMITED BY GUARANTEE) REPORT OF THE TRUSTEES 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 effectNe 31 january 2016 after over 5 years at the helm. The Trustee5 apwinted the Rt Hon Shaun Woodward as the new Chair effettNe the sarne day and he remains Chair of the Trust. The Chair of the Trustees serves for such term of office as the Trustees detemiine and they may at any time remove him or her from that offite. TRUSTEES The Trustees who are serving at the date of this report orwho have served during the period covered by the accounts are- ointed Resi as Trustee Name as Trustee Posrtion Rt. Hon. Shaun WOODWARO 0810312012 Chair of Trustees (appointed 31101120161 Vice Chair lappointed 311OV20161 Vice Chair lappointed 31101120161 Timothy John OTrY oc 1611212010 rimothy James Osbome THROSBY 1611212010 Matthew Charles ROBINSON 3VOV2018 Acting Treasurer 10110512019 to 28104120211 Treasurer (appointed 28104120211 Helen PROTHEROE Jaqui SYMCOX Conway BLAKE Andrew NICOLLS Prof. Michael Kwame ADDO Emmajayne CUSDIN 2810612017 0811112017 24/05/2018 2410512018 1710912020 1710912020 2810412022 1511012021 Any person who is willing to art as a Trustee, and would not be disqualified from acting under the provisions of Article of Aswciation number 27. may be appointed to be a Trustee by a decision of the Trustees, 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 in(Jucted into the workiw of the Trust. and also of the Company as a registered charity. by the Chair and Director. Guidance inforniation from the Charity Commission is made available to all Trustee5. Page 2
THE HUMAN DIGNITY TRusr IUMITED BY GUARANTEE) REPORT OF THE TRUSTEES KEY MANAGEMENT The key management personnel of theTrust areTre¥a Denise (Téal Braun. Chief Executple of theTrust, supported by the Senior Management Team of Emma EaStWd- Head of Strategic Communications. Sarah Kilcoyne - Finance Manager. Alistair Stewart- Senior Advocacy Advisor. and Victorba Vasey - Head of Legal. CHIEF EXECUTIVE Treva Denise (Téal Braun, Chief Executive of the Trust, has executNe responsibilities for the Trust. OBJEcr The Trust was re8lStered as a charity on I" August 2014. The objects of the Trust are for the public benefit: To promote and to protect human rights las set out in the Universal Declarathjn of Human Rights and subsequent United Nations conventions and declarations) throughout theworld. and in particular (but without limitationl= the right5 to human dignity and to be free from cruel. inhuman or degradin8 treatment or punishment,. the right to prNacy and to personal and social devebpment; and to promote the sound administration of the law. The chartty confimis the trustees have complied with the duty in section 17 of the Charities Act 2011 to have due regard lo public benefitguidance published bythe Commission in determining the activity undertaken by the charity. FINANCIAL RESULTS FOR THE PERIOD The financial results are setout in the attached accounts. Incorne for the period was £1,386.272 whilst expenditure totalled £1,206,116. Total funds held as at 31st March 2022 are £700,721. This includes £156.444 designated funds for planned projects in 2022-23 and £3.674 of restricted funds as reported in note 10 in these financial statements. 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 equates to approximately six months, unrestricted operating expenditure. The actual level of SeNe$ tends to flurtuate due to the seasonality of the Trust's grant funding and expenditure, and should tt deviate significantly from thrs level. the Trustees would condutt a review. Based on the resutts for the year ended 31 March 2022 the required level of resetves would be £378.822. Free reserves. excluding designated funds and funds tied in fixed assets, Page 3
THE HUMAN DIGNrrY TRusr (LIMITED BY GUARAKTEE) REPORT OF THE TRUSTEES as at 31 March 2022, are £503,426. In order to secure the futu of the Trust. the aim of the Trustees is to secure the on*oing financial commitment of funders. PRINCIPAL RISKS The Board of Trustees, and Finan and Audit Sub Committee meel every two months, and more frequently rf appropriate. All signffjicant risks, together with current mitigation actions. are reviewed regularly throughout the year through a fomial risk management proces5. The Tnjstees are satisfied that the risks identrfied have been mitigated to an acceptable level. The principal risks and uncertainties identtfied ty the charity are as follow5- Rlsk identified Artion tsken to mitigate risk Ongoing uncertainty around the Covid-19 pandemic causes a decrease in stsff resource levels. and ¢ateS issues relating to travel- dependent work, office working, and fundraising activitie5. The charity has robust and proven abilities for staff to work collaboratNely while remote. We have actively developed contingency plans, and revised workplans and budgetary forecastin8. Income risk A strict income budget is in place. with bi-monthly tar8ets. The Board of Trustees meets every two months to discus5 progress. Risk to staff The safety of staff on overseas business trips 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 rigorous application and approval procedures. We have also received funding through individual high net worth individuals and, through our website, members of the public make smaller donations either on a one-off or curring basis. We do not fundraise through mass appeals. or use erternal professional fundraseTS. TRUSTEES. RESPONSIBIUTIE The Trustees (who are also directors of the Trust forthe purposes of company lawl are responsiblefor preparing the Tru5tees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards Iunited Kingdom Generally Accepted Accounting Practice). PaEe 4
ThE HUMAN DIGNITYTRUST ILIMITED BY GUARANTEE) REPORT OF THE TRUSTEES Company law requires the Trustee5 to prepare financial statements for each financial year. Under company law the Trustees must not approve the financial statements unle55 they are satisfied that they give a true and fair view of the state of affairs ol the charitable company and of the intoming sources and application of resources. induding the income and expenditure, of the charitable ttjmpany for that period. In preparing these financial statements. the Trustees are required to: select 5Ultable accounting policies and then apply them consiStefttlv- observe the methods and principles of the Charities SORP: make judgements and estimates that are reasonable and prudent. prepare the financial statements on the going concern basis unless It is inappropriate to presume that the Trust will continue in operation. The Trustee5 are responsible for keeping adequate accounting record5 that are sufficient to show and explain the charitable compan5 transactions and disclose wh reasonable accuracy at any time the financial position of the charitable company and enable therTi to ensure that the financial statements comply with the Companies Act 26. Thty are aL%o sponsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. In so far as we are awère- There is no relevant information of whtch 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 CoMpanS auditor5 are aware of that infomiation. The report of the Trustees has been pPared in accordance with the special provision5 relating to companies subject to the Small companies regime within Part 15 of the Companies Act 2006. NS FOR THE FUTURE We will continue to use the law to defend the human r¢hts of LGBT people globally, with a central focus on decriminalislng consensual same-sex sexual condurt, eradicating other repre55ive laws and practices that are justified on the basis of the criminal law. reforming wider sexual offence laws and enacting protectwe legislation. Our plans are to continue and grow ourtechnical assistance in support of Strategic litigation and legislative refomi around the world, whilst also expanding our complementary support to local partners with media and communications strategies. We intend to bring on board new regK)nally-based members of the team in up to four regions in order to be able to better identify and respond io new opportunities for legal change and SUPFrf more local partner5 with their lega1 change efforts. Page 5
THE HUMAN DIGNITYTRUST {LIMITED BY GUARANTEE) REPORT OF THE TRUSTEES We will continue to implement our ongoing 3-year Strate8y12021-2024), which intorporates fNe priority areas- l. Strategic human rights litigation 2. Technical assistance for legislative refonn 3. Media, tommunications. and public education 4. Research and publications 5. Regional and international advocacy In c105e collaboration with our local partners, we will press forward with existing and new legal cases, legislative reform initiatives and communications pll5 across Africa, Asia, the Caribbean, and the Pacrfic. We will also promote, disseminate. and leverage our extensNe body of research in or(ier to keep the issues of decriminalisation. wider sexual offences law reform and protective legislation on polltical agendas around the Comrnonwealth and beyond. AcrivmES UNDERTAKEN DURING THE ftEPORnNG PERIOD Between l April 2021 and 31 March 2022. and despite the ongoing impact of the global pandemic. the Trust completed a numberof major activities and achieved Swdnrficant legal successes. across both our strategic litigation and legislative reform work to support local partners to eradicate laws that criminalise, discriminate against and fail to adequately protect LG8T people. We also successfully implemented media and communications strate8ie5 in collaboration with our local civil society and govemment partners. Technicallegalassi5thnce In this period, the Trust ha5 been workirva activety wtth k>cal crvil society, legal and government partners in 19 countries across four regions of the world. New strategic human rights cases thal we supported were filed in ihe courts of two countries, and we continued to support ongoing filed cases in eht jurisdictions. We also worked in an additional five countries through research. Strategy sessions. legal draftin& online trainings andlor consultations with a view to developing legal strategies to challenge anti-LGBT laws in the courts. Four decriminalisation case5 and one freedom of association case were argued in domestic first instance or appeal courts. with judgments expected in 2022-23. One judgment wa5 handed down in one domestic court. We achieved a landrnark victory against Sri Lanka at the UN Commrttee on the Eliminatbon of all Forms of Discrimination Against Women, in a case in which the Trust argued on behalf of a lesbian that Sri Lanka's law that criminalises consensual same-sex intimaq between women violates the UN Convention on the Elimination of all Fomis of Discrirnination Against Women ICEDAW). In what was the first case of its kind. the Comrnittee accepted our arguments, found Sri Lanka in violation of its Pa8e 6
THE HUMAN DIGNITYTRUST (UMITED BY GUARANTEE) REPORT OF THE TRUSTEES treaty obligations. and urged the govemment to decriminalise same-sex intimacy between women and take additional steps to ensure all lesbian. bisexual. tran5 and intersex women a protected against discrimination and violence. Although the Commission's recommendations are not direct enforceable by the UN, this landmark decision adds pressure on the State to refomi tts laws and practices, sets an important new precedent for the enti world. and brings much greater attention tothe issues faced by lesbian and bisexual women living underuiminalisation. Importantly, it provide5 another strong legal argument that can be used in domestic courts around the world, gNen virtual every country that criminalises sarne-sex intimaLry has ratified CEDAW. Our legislatNe reform wor*, in which the Trust provides technical legal assistance on request to governments 5eekin8 to reform sexual offence laws that criminalise, discriminate against, or fail to adequately protect LGBT people and other marginalised groups. and to enact protective legislation. was extremety active this year despite the ongoing obstacles presented by Covid-19. With renewed funding from the UK Foreign. Commonwealth and Development Office. the Trust provided ongoing technical legal expertise tofour Commonwealth governments to develop human rights compliant bilb on sexual offences. hate crimes andlor equal opportunrties, and to civil society organisations in five additional countries to effectivety anatyse or advocate for legislative reforni. Several bills are finalised and working their way through local legislative processes. The direct beneficiarie5 of ourwork- namely the LGBT p)pulations in the countries in which theTrust is active- totals approximately 17 million people globalty. In the case of our gIslatIve reform wort additional beneficiarie5 include tens of millwjns of other marginalised people such as women. childn and persons with disabilities all of whom will directly benefft from broad-based reforms to discriminatory or inadequate sexual offence laws or the enactment of hate crime or equal opportunities legislation. Medio and communications Our media and communications support to our local partners ahvays complements our technical legal assistance. We supported the development and implernentation of communications strategies linked to litbgation in nine countries in the Caribbean. the Pacrfi¢ Asia and Africa. Owing to the ongoing pandemic, training tontinuedto be limited this yearto bespoke strategic communications advice to three partner organisations in SuSaharan Afr4Ca to supp)rt their decriminalisation strategies. The Trust's support to local public education campaigns linked to legal change continued in two countries, with public service announcements reaching significant percentages of the countries. populations across broad¢a5t and diErtal. Research projects whKh will eventual inform similar campaigns in two further countries were also completed. We continued to advance our use of film to communicate complex and compelling legal issues affecting LGBT human rtghts to broader global audiences. Over the course of the year, the Trust produced a film to mark our 10-year anniversary and short films doojmenting key legal decisions in two Asian and one Caribbean jurisdiction. We also produced a minUte dumentary film on the Page I
THE HUMAN DIGNITY TRUST ILIMITED BY GUARANTEE) REPORT OF THE TRUSTEE5 urgenty and need for reforn7 of sexual offence laws and introduction of hate crlme legislath)n in the Commonwealth, which has so far won garlands at 6 film festivals. The Trust scored over 350 media mentions during the year. comprising a reach of 1.5 billion people globalty. Reseorch. Advocacyand Publi(ation5 Our research programme continued to expand the literature on, and make the case for, the refomi of laws in our remit. trxith for specialist and generalist audiences. We completed and published thethird report in ourseries on *islatingto address hate crimes against LGBT people. The full sertes, coveringthe need for hate crime law. legislative optionsfor effective hate crime law and policy strategies to ensure their sutcessful implementation was widely disseminated to Commonwealth governments and other stakeholders and influencers. Throughout the year our publications were downloaded more than I5,0 times, while our sulte of digital re5earth products, including our redesigned Map of Criminalisation and our assessment of sexual offence laws in the Commonweaith, attracted more than 760,OIJ) pageviews. Leodership andgrowth Téa Braun continued to run the organisation. with a change in title from Direttor to Chief Executive. Under her leadership and thanks to the generous sUPPOrt of our donors. we grew our annual income to £1,386,272 tn this financial year, despite ongoing uncertainty arising from the global pandemic. The value of pro bono legal Servi in support of our work from our Legal and Bar Panels this year amounted to in exce55 of £1 million. We celebrated our 10-year anni¥efSary this year. with a report and film marking a significant decade of achievements.. We also completed the first year of implementing our 3-Year Strategy12021-20241 with great success. includinB securing a much more viable and stable permanent staffing strurture in order to meet the demands and opportunities for our work. which included new legal staff and a development manager. We also finalised Board Terms of Reference, including establishin8 temi limtts for trustees to ensure a proper balance between continuity and progressive refreshment. Signed on behalf of the Trustee5 Rt Hon. Shaun Chair of Trustees Dated- 29, June 2022 Page 8
THE HUMAN DIGNITYTRUST {registered company no. 074722001 INDEPENDENT AVDITOR'S REPORT TO THE MEMBERS OF THE HUMAN DIGNITY TRU FOR THE YEAR ENDED 31 MARCH 2D22 We have audited the financial statements of The Human Digntty Trust Ithe company'l for the year ended 31 March 2022 which comprise the Statement of Finaftcial Activities. the Balance Sheet, the Statement of Cash flows and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generalty Accepted Accounting Practice). In our opinion, the financial statements: give a true and fair view of the state of the companws affairs as at 31 March 2022 and of income and expenditure for the year then ended- have been properly prepared in accordance with United Kingdom Generally Accepted Actourhting Practice- and have been prepared in accordance with the requirements of the Companies Act 2CKJ6. Basis for opinion We conducted our audit in attordante with International Standards on Auditing IUKI IISAS IUKII and appllcable law. Our sponsIbl51t1eS under those standards are further described in the Auditorfs responsibilities for the audlt of the financial statements section of our report. We are independent of the in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, includin8 the FRCS Ethical Standard. and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and èppropri3te to provide a basis for our opinion. Conclusion5 relating to going concern In auditing the financial statements. we have concluded that th.e trustees, use of the going concem basis of accounting in the preparation of the financial statements is appropriate. Based on the work we hève perfomied. we have not identified any material uncertainties relating lo events or conditions that. individually or collectNely. may cast significant doubt on the charitable companls ability to continue as a going concern for a period of at least twelve months from when the finantial statements are authorised for issue. Our responsibilities and the responsibilities of the trustees with Pect to going tontern are described in the relevant sections of this report. Other inforniation The other infomiation comprises the information included in the annual report, other than the financial statements and our auditorfs rewrt thereon. The trustees are responsible for the other infomiation. Our opinion on the financial statements does not cover the other infomiation and. except to the extent otherwise explicitty Stated in our report. we do not express any form of assurance conclusion thereon. Page 9
THE HUMAN DIGNTtY TRUST Iregistered company no. 07472200} INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF THE HUMAN DIGNfTY TRusf FOR THE YEAR ENDED 31 MARCH 2022 In connection with our audit of the financial statements..our responsibiltty is to read the other infomiation 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 such material inconsistencies or appareni material rnisstatements. we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. Sf, based on the work we have performed. we conclude that there is a material misstatement of this Qther information, we are required to report that fact. We have nothing to report in th regard. Opinions on other matters prescribed by the Companies Act 2006 In our opinion, based on the work undertaken in the cOue of the audit- the information given in the trustees, report. which includes the directors. report prepared for the purposes of company law, for the financial year for which the financial statements are ppared is consistent with the finantial statements,. and the director5, report included within the trustees. repjrt has been prepared in accordance with applicable legal requirement5. Matters which we are required to report by except In the light of the knowledge and understanding of the and rf¢s environment obtained in the course of the audit, we have not identified material misstatements in the directors. pOrt included within the trustees, report. We have nothing to report in respect of the following matter5 in relation to which the Companies Act 2006 requires US to report to you rf. in our opinion- adequate accounting recor(ts have not been kept. or retums 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 tUrnS. or certain disclosures of trustees, remuneration specified by law are not made,. or we have not receNed all the information and explanations we require for our audit. the trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies, exemptions in preparing the trustees, report . Responsibilities of trustees A5 explained more fulty in the trustees, responsibilities statement 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 statements and for being satisfied that they gNe a true and fair view, and for such internal control as 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 assessllE the '5 ability to continue as a going concern. disclosin& as applicable, matters related to going concem and using the going concern basis of accounting unless the trustees either intend to liquidate the or to cease operations, or have no realistic alternative but to do $0. Page 10
THE HUMAN DIGNrrY TRUST {regi5tered company no. 07472200) INDEPENDENT AUDrroR'S REPORTTO THE MEMBERS OF THE HUMAN DIGNITY TRUST FOR THE YEAR ENDED 31 MARCH 2022 Auditorfs responsibilities lor the audit of the financial ststements Our objectives are to obtain reasonable assurance abo 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 misstatement when it exists. Misstatements can arise from fraud or error and are considered material if. indNidually or in the aggregate. they could reasonably be expected to influence the economic decision5 of users taken on the basis of these financial statements. Irregularities, including fraud, are instances of norKompliance wtth laws and regulations. We design procedures in line with our responsibilities, outlined above. to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below.. We obtained an understanding of the legal and regulatory.frameworks that are applicable to the charitable company and determined that the most signrfthnt are the Statement of Recommended Practice 'Accounting and Reporting by Charities. ISORP 20151. in accordance with the Financial Reporting Standard applicable in the UK IFRS 1021 applicable to smaller entities and the Companies Act 2006. We identified that the legal requirement to accurately account for restricted fund5 was of key sgnificance. We gained and understanding of how the charitable company is comptying with legal antl regulatory framework, including the requirement to properly account for restricted fund5, thorugh discussions with management, together with the review of the charrws documented policies and procedures. The audit team, which is experienced in the audrt of chartties, conSided the charitys susceptibility to material misstatement and how fraud may occur. Our considerations included the risk of management override. Our approach was to check that the irtcome fmm grants and donations were properly identified, expenditure were complied with the control procedures and appropriately charged. In addition. we checked that restricted income was properly rdentified and separately accounted for and to ensure that only valid and appropirate expendrture was charged to restrirted funds. We also reviewed joumal adjustments and unusual transactions. A further description of our responsibilities for the audit of the financial statement5 is located on the Financial Reporting Council's website at: htt -or otsditorsres nsibilities. This description fom)s part of our auditorfs report. Page 11
THE HUMAN DIGNITY TRUST (registered cornpany no. 07471200) INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF THE HUMAN DIGNITYTRUST FOR THEYEAR ENDED 31 MARCH 2022 Use of OUT report This report is made solely to the companTrKs members, as a body. 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 auditorf5 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 company's members as a body. for our audit wort for this pOrt or for the opinions we have formed. Shoaib Arshad (Senior Statutory Auditor) For and on behalf of: Knox Cropper LLP Chartered Accourttants & Statutory Auditors 65 Leadenhall street London EC3A 2AD Page 12
THE HUMAN DIGNITY TRUST (UMITED BY GUARANTEE) STATEMENT OF FINANCIAL ACTIVITIES {INCORPORATING THE INCOME AND EXPENDITURE ACCOUNTS) FOR THE YEAR ENDED 31ST MARCH 2022 Unrestricted Restricted Fund5 Funds Total 2022 Vnrestrirted Restricted Funds Funds Total 2021 Income frorn: Donations and legacies Investments Other income 666,885 76 719.310 1.386,196 76 568,585 128 24,733 530,815 1,099,400 128 24,733 Totol income 666,961 719.310 1.386,272 593,446 530.815 1.124,261 Expenditure on: Costs of generating funds Costs of raising funds Charitsble activities 123.582 366.898 123.582 715.636 1,082,534 117.764 286.602 117.764 817.417 530,815 Totol expenditure 490.480 715.636 1,206,116 404.366 530.815 935,181 Alet movenlent infvnds 176,482 3.674 180,156 189.080 189.080 Funds broughtAonvard 520,565 520.565 331.486 331,486 Funds carrledforward 697.047 3.674 700,721 520,566 520,566 The statement of financial activities includes all gains and losses in the period. All income ènd expenditure is derived from continuin8 activities. The notes on pages 16 to 24 fomi part of these financial statements. Page 13
THE HUMAN DIGNITY TRUST (UMITED BY GUARANTEE) BALANCE SHEET AT 31ST MARCH 2022 2022 2021 Notes Fixed Assets 37.177 49.716 Current Assets Debtor5 Cash at bank and in hand Total Current Assets 436.636 426,355 862,990 190,671 633.768 824,439 Creditors: amounts falling due within one year 199.447 353,590 Net Current Ats 663.544 470,849 Net Assets 7tx).721 520.565 Funds of the Trust Unrestricted funds General Fund Designated Fund- 2022123 Projects 540.603 156.444 697,047 3,674 520,565 520.565 Restricted funds Total Funds io 7.721 520,565 The accounts, which have been prepared in accordance with the special provisions relating to companies subject to the small companies regime were approved for issue by the board and we 29th June 2022 HON SHAU ARD Chair of Trustees I Cornpany Director ROBINSON Treasurer I Company Dlrector Company registration number: 74722LX) Page 14
THE HUMAN DIGNITY TRUST ILIMITED BY GUARANTEE) CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2022 2022 2021 Cash flows frorn operating acti¥itie5: Net Ush from operating activitie5 (see below) 1202,7881 334,944 Cash flows from in¥estin8 arti¥itles Interest from investments Fixed Assets 76 14,7021 14,6261 128 12.3981 12,2701 Net tash provided by investing artivities Change in cash and cash equivalents in the year 1207,4131 332,673 Cash and cash equivalents atthe beginning of the year 633.768 301,095 Cash •nd equivalents at end of the year 426,355 633,768 2022 2021 Net income for the year {per Statement of FlnaKlal Artivitiesl 180,156 189,080 Adjustments for: Interest from investment income Depreciation Ilncreaselldecrease in debtors IDecreasellincrease in creditors 1761 17,240 1245,9651 1154.1441 11281 15,751 1133,5531 263,794 Net cash from operatin8 activities 202.7881 334,944 Analysis of cash and cash equilents 2021 Cashflows 2022 Cash in hand 633.768 1207,4131 426,355 Page 15
THE HUMAN DIGNrrY TRUS[ {UMITED BY GUARANTEE) NOTES TO THE ACCOUNTS l. Accounting policies The principal accounting policies adopted. judgements and key sources of estimation in the preparation of the fin8ncial statements are as follows.. lal 88si$ of K¢ountiwa The financial statements have been prepared in accordance with Accounting and Reporting by Charities.. Statement of Recommended Prartice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (Charities SORPIFRS10211, the financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021. The Human DÈgnity Tru meets the definition of a public entrty under FRS 102. Assets and liabilities are inltially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.. Ib) Incorporation detalls The charity is a private limited company incorporated in England and Wales. The company's registered number 1$ 74722(Kl and its giSted office i$ 10 Queen Street Place. London. EC4R IBE. The charity's principal activity is to support those who want to challenge law5 that criminalise lesbian, gay. bisexual and transgender ILG8TI people wherever they exist in the world. through litigation and legislatrve reform. {cl Oepreciation of fixed assets DePCIatiOft is calculated so as to write off the cost of an a55et over the useful economic life of that asset as follows.. Leasehold improvements - Straight line over the length of the lease Fixtures & frttings- Straight line over 3 years tt equipment- Straight line over 3 years {dl Fund accounting Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objertives of the Trust. Restrirted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal. Page 16
THE HUMAN DIGNITY TRUST IUMITED BY GUARANTEE) NOTES TO THE ACCOUNTS I. Att¢umin8 policies Icominuedl {e) Income Income is recogni5ed and included in the Statement of Financial Activities 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 relièbility- Where income ha5 related expendtture las with fundraising or contract income) the figures are reported gross in the SOF Grants and donations are only included in the SOFA when they are probable to be received. can be measured reliably, and the charity 15 entitled to the income. Gift5 in kind are actounted for at a reasonable estimate of theirvalue to the Trust or the amount artualty realised and are included in the SOFA as incoming resources when receivable. Donated services and facilities are only included in incoming resources Iwith an equNalent amount in resources expended) where the benefit 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 received. The value of any voluntary help received rs not included in the accounts but is described in the Trustees. nnual report. Investment income is included in the accounts when receivable. In Expendlture Liabilities are recognised as soon as ihere is a legal or constnjctive obligation committing the Trust to pay out resources. Costs of generating funds includes the costs associated with attracting voluntary income. Trust activities includes the costs incurred by the Trust in the delivery of its activities. It includes both those costs that can be allocated directly to such artivities and those costs of an indirect nature necessary to support them. Governance costs include costs of the preparation and audit of the ststutory accounts, the cost5 of Members, and Trustees, meetings and cost of any legal advice to Trustees on governance or constitutional matter5. Page 17
THE HUMAN DIGNITY TRusr (UMITED BY GUARANTEE) NOTES TO THE ACCOUNTS l. Accountlng poll¢ies {continued) Igl Key management di5dosure The total employee benefrts of the key management personnel were £302.27412021: £319.9741. Ihl Cash and Cash equivalents Cash and cash equivalents includes cash and short term highly liquid investments with short term maturty of three months or less from the date of acquisition or opening of the deposrt or similar account. li) Going concern The Trustees consider there are no material uncertainties about the Charl$ obility to continue as a going concern. The review of our financial position. reserve5 level and future plans gives Trustees confidence the charity remains a going Conrn for the foreseeable future. til Creditor5 and provisions Creditors and provisioiis are recognised where the tharrty has a present OblatIon resulting from a past event that will probably result in the transfer of fund5 to a third party and the amount dye 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 Estimates and judgements Estimates and judgements are continual evaluated and ère based on historical experience and other factors, including expertations of future events that are believed to be reasonable under the circumstances. Although these estimates are based on the Trustees, best knowledge of the amount, events or actions. actual results lmatelY differ from these estimates. Page 18
(LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS (continued) 2. Total incorne (Yonations and le8a¢ies Unrestrirted Restricted Fuiids Funds Total 2022 Unrestrirted Restricted Fund5 Funds Totsl 2021 Wiiv Healthcafe Oak Foundation FCDO Kaleidoscope Trust Sigrid Rausing Trust Open Society Foundation5 135,000 84,167 135,000 84.167 438.022 84,022 75,000 loo,0 SYl,019 598.550 190,019 598,550 438,022 84,022 125.000 125.0 75,000 138.981 138,981 111.360 50,000 40,852 42,908 iO.OLKJ 111,360 50,(KJO 49.623 .42.908 io,( The Kobler Trust Equality Without Borders Luminate City of London CAF US Donor Fund Miscellaneous donations 41.349 216,246 41,349 241,987 8,771 25.741 45,309 45.309 19.299 19,299 666.885 719,310 1,386,196 568.586 530,815 1,099,401 Investments Unrestricted Restricted Funds Funds Total 2022 Unrestricted Restrlrted Funds Funds Total 2021 Bank interest 76 76 128 128 76 76 128 128 Other income Unrestricted Restricted Funds Funds Total 2022 Unrestricted Restricted Funds Funds Total 2021 Job Retention Scheme Fees 23,733 1,000 23,733 1,000 24.733 24.733 Page 19
THE HUMAN DIGNITY TRUST (UMITED BY GUARANTEE) NOTES TO THE AccouKfs Icontinued) 3. Total expenditure Basis of Allocation Direct Staff fime Staff fime Staff fime Staff fime Usage Direct Direct Direct Dirert Direct Staff fime Direct Staff fime Staff Time. Fundralslng Twst A¢ti¥ltie5 Governance Totsl 2022 Annual Accounts Bank Charges Equipment and l.T. Costs Insurance Office, Printing and Stationery Professional Fees 'AdvocaLry costs Litigation costs Communications costs Fundraising costs Legislative reform costs Rent and Rates Salaries and Fee5 Telephone and Communications Other establishment costs 6,478 31x1 330 467 6,478 3,332 3,662 5,185 3,115 75,856 290 22,939 71,227 4,116 350.618 112,499 519,130 3,578 6,853 2,432 2,673 3.785 2.274 38,043 290 22.939 71.227 659 933 561 37.813 4.116 350.618 82,124 378.694 2.612 4,546 20.250 91,179 644 1,538 10,125 49.257 322 769 120,480 3,103 962.257 12.586 106.141 1.552 1,188,878 17,241 Depreciation Staff firne 123,583 974.843 107,693 1,206,119 Totsl expenditure Basls of 'Allocalion Direct Staff fime Staff Time Staff Time Staff Time Usage Direct Direct Direct Dirert Staff Time. Direci Staff Time Staff Time FurNlraisln8 Trust Artivitie5 Governance Total 2021 Annual Accounts Bank Charges Equipment and l.T. Cost5 Insurance Office. Printing and Stationery Professional Fees Litigation costs Communications cosis Fundraising costs Legislative reform costs Rent and Rates Salaries and Fees Telephone and Communications Other eslabli5hment costs 6,066 272 218 6,066 2,477 1,985 765 626 17,171 15,226 17,5S3 110.2991 318,519 90.538 450,536 3,909 4.359 570 457 176 144 1.635 1,310 505 413 15,842 15.226 17,553 69 1,329 110,2991 318,519 59.755 304,965 2.580 2,668 20,824 100.233 899 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 stsff fime 117.766 751.366 66.050 935,182 Page 20
THE HUMAN DIGNITY TRUST (UMITED BY GUARANTEE) NOTES TO THE ACCOUNTS (contlnued) 4. Net movement In funds is stated after char8in8: 2022 2021 Auditors, remuneration plus VAT 7.080 5,700 Salaries and wages Pension costs Social Security costs 444,821 30,434 43,875 386.426 26.097 38,013 519,130 450,536 The number of employees during the period was as folli)ws: No. No. Chief Executive Head of Legal Senior Advocacy Advisor Finance Manager Head of Strategic Communications Development Manager Senior Lawyer Senior Lawyer Programme Officer- Legislative Reform Programme Officer- Legislative Refomi Senior Communications Advisor Communications Officer Office Manager & Executive Assistant 0.90 1.00 1.00 0.60 1.00 1.00 0.60 1.00 0.40 1.00 1.00 10.50 8.40 The Trust operates a pension scheme for its employees. and complies with employer pension duties in respect of its employees in èccordance with Part l of the Pensions Act 2008. There were 2 employees eaming more than £60,IKXJ per annum12021:21. 5. Trustee femuneration & related party transartions No Trustees received any remuneration during the period. No Trustees receNed any expenses during the period12021: £nill. No Trustees or other person related to the charity had any petsonal interest in any contratt or transaction entered into by the Trust during the period12021- none). Page 21
THE HUMAN DIGNITY TRUST (LIMITED BY GUARANTEE) NOTES TO THE ACCOUNT5 (continued) 6. Taxation As the Trust is a non-trading or8anisation wilh charitable objectives. there is no liability to corporation tax. 7. Flxed aet$ Leasehold improvements Flxture & fitt4ngs IT equipment Totsl Costs As at 31 March 2021 59,794 5,688 1,851 7,486 2.851 72,968 4,702 Acquired during the year As at 31 March 2022 59.794 7,539 10,336 77.670 Accumulated depreciation As at 31 March 2021 18.935 11,959 1,896 2.256 2,421 3,026 23.252 17.240 Charge for the year As at 31 March 2022 30,894 4.152 5.447 40.493 Net book value As at 31 March 2021 40,860 3.792 49,716 As at 31 March 2022 28,1 3,387 4,889 37,177 2022 2021 8. Debtors Other Debtors and Prepayments 436,636 190,671 436,636 190.671 9. Creditors: amounts fallin8 due within one y Taxation and Social Security Deferred income Other Creditors and Attruals 14,785 69.981 114,680 11,840 123,719 218,031 199.447 353,590 Movemènts in deferred incorne Opening deferred income Deferred income released in the year 123,719 24,167 1742.3361 1965,4811 Deferred income recognised in the year 688,598 1,065,033 Closing deferred income 69,981 123,719 Page 22
THE HUMAN DIGNITY TRUST IUMITED BY GUARANTEE) NOTES TO THE ACCOUNTS (continued) 10. Movements in funds 0110412021 Income Expenditure 3110312022 Restricted FuTr(ts FCDO Oak Foundation Luminate CAF US Donor Fund 598,550 90,019 25,741 598.550 9),019 22,067 5,000 715.636 3.674 719.310 3.674 Unrestricted Funds General Fund Designated Fund- 2022123 Projects 520.565 510,517 156.444 666,961 490,480 540,603 156.444 697,047 520,565 490,480 520.565 1,386,272 1,206,116 700.721 0110412020 Income Expenditure 3110312021 Restricted Funds FCDO Kaleidoscope Trust Equality Without Borders 438,022 84,022 8,771 530.815 438,022 84,022 8,771 530,815 Unrestricted Funds 331,486 593.446 404.366 520.566 331,486 1,124,261 935,181 520.566 FCDO This grant is for the Human Dignity Trust's work in reducing Violen and discrimination against LGBT people, women and girls, and other vulnerable groups through the forM of sexual offences. anti-discrimination and hate crime laws in the Commonwealth and beyond. Oak Foundation This grant is for The Human Dignity Trust to create an enabling environment for Successful legal change by developing and implementing media and communications strategies andlor broader public education campaigns linked to any litigation or legislative refomi effort. Luminate This grant is to support The Human Dignity Trust's internal diversity, equity and inclusion work. CAF US Donor Fund This grant is to fund a small research and development proiect aimed at developing and improving The Human Dignity Trust's websrf(e. Page 23
THE HUMAN DIGNfTYTRUST (UMITED BY GUARANTEEI NOTES TO THE ACCOUNTS Icontinued) Kalei(losco Tnjst This grant is for The Human Dignity Trust to support CommOnweah countrtes that are seeking to addres5 structural discrimination and violence against LGBT people through legisiattve reform. ualit Without Borders This grant is for The Human 04gnty Trust's decriminalization support in Kenya. 11. Analysis of net assets between funds Unrestricted FurKIs Restrlrted Funds Total Funds 2022 Fixed Assets Net Crnt assets 37,177 659,870 37,177 663.544 3.674 Total net assets 697,047 3,674 7CQ,721 Unrestricted Funds Restrirted Funds Total Funds 2021 Fixed Assets Net Current assets 49,716 470,850 49.716 470,850 Total net assets 520,566 520.566 Page 24