THE HUMAN DIGNITYTRUST Trustees, Report and Financial statements to 31 March 2023 Company registralion: 747220D Clrity T•giStrntion: 1158093 IIINIIIII aCDFOW' 0411012023 COMPANIES HOUSE A10
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THE HUMAN DIGNITY TRUST (UMITED BY GUARANTEEI REPORT OF THE TRUSTEES REFERENCE AND ADMINISTRATION DETAI The Tnistees, who are atso directors for the rFseS of the compani Prt preknt Iheir eleventh atutory report and a(ounts, eoverlThJ the perftyj Ilt 111 2022 to 31 March 2023. Charity Name Thè Hunwn D*nlty Truit Charlty reolstration numbor Company r8glitrdtlon number 7472%XI Roglsiered Offi¢e 10 Queen Street Place London EC4R18E Auditors Knox Cropper LLP 65 Leadenhall Street London EC3A 2AD Solieitors Bates We115 LLP 10 Queen Streot Plxe London EC1N 2HR Banke 31 Holbom Trl)Ibom Clrc London EC4A 2DY Operallng Olfl¢• 4th Roor West. Qualty Hou
9 Quality Court ChaKery lane LorKJon WC2A 1TrP Webslle wpknr.humandi nit BEFtsHIP The Trustees Irom tlme to Ilm¢ I1 be the members of the Trust. A Trustee 11 become a member on becoming aTrtE8. At Ilw dale of report the number of member6 vA810. Th¢ liabillty of each member is Ilmlted to U, bgiffj th• amount that mernber unJgrtake$ to contribut• to the assets of the TTUSt In the evenl ol Its belrffj wound up vthlle he or the ll a member or wlthln one year after he or ihe Ge¥ lo be a member. for. payrnenl of theTr1,8debtt and liablliliescontracted belore he orshe ceasesto be a member: paymfjnt ol the cfAty charges aNt expenses of wlndiNJ up" and adItrnent of Ihe rbjms of th8 contribulorfu anM)ThJ themwfvo& Page1
THE HUMAN DtGNITYTRUST (LIMITED BY GUARANTEQ REPORT OF THE TRUSTEES FOU DERM ER AND HAII FTR The Founder Member. Tlmothy John otty KC, was the first Chalr of the Trustees. He retired from that office ilfecllve 31 thnuary 2016 after over 5 years at the helm. The TNstees appolnted Iho Rt Hon Shaun Woodward as the new Chair effective the same day and he remalned Chair untu 29 ne 2022. The Treasurer. Matthew RObIn, was kllng Chair from 29 ne 2022 until a new Chalr, &ilia Chaln. wa5 appolnled effective 14 Juty 2022. and she remai Chair ot the TTUSt. T Chair of the Trustees 1grve8 for 8u¢h te of olflce as the Trustees deleTmin• and they may at aiw tlme rerTh)ve him or her from that olthe. TRUSTEES The TrUrt• who aro serving at the dale of thts rep)rt or who hwe durfNJ the perlod covered by Ihe accounts are: Narn Julla Sarah CHAIN Patri¢k DORIS Trustee 1410712022 2910612022 e P08itlon Chair of Trustees Vlce Chair (appolnted 1610212023} Treasurer (appolnted 2810412021) Actlng Treasurgr (0110512019 to 2810412021) tlng Chalr 0lTrustoe8 {291061W22 to 1410712022) Matthew crIeS ROBINSON 3110112018 Rt. Hon. Shaun WOODWARD Timothy John OTTY KC Tlmolty James Osborne THROSBY Helen PROTHEROE Conway BLAKE Andrew NICOLLS Prof. Mlchael Kwamè ADDO Emma thyne CUSOIN Luls Alfonso BARROSO Robgrt Andrew SWADE Andrew MILLER Sarn WILBOURNE 0810312012 291[12022 1611212010 2910612022 1611212010 291(/2022 2810612017 2810412022 2410512018 2410512018 291(*12022 1710912020 1710912020 1610212023 1610212023 01106121Y23 01/12[r28 Any perdon who b willlng lo act # a Truslee, and WO Trot be disqualified from artilg under the provisions ol Artlcle of Association number 27. may b6 appolnted lo be a Trustee by a declslon of the Trusiee& for wch term as the TeeS rnay decide, provlded that overy apwlntment mu8t have the approval ol lh8 Founder vthlle he remalns a member (not8: the Foundefs membernhlp ceased on 29106120221. p4e2
THE HUMAN DIGNITY TRUST (LIMITED BY GUARANTEE) REPORT OFThE TRUSTEES TrUSTEE INDUCTION AND TrAININ New Truitees are Inducled inlo the worklngs of the Tnjst, and a0 of the Company as a reglstered charity. by the Chalr and Ghlef Executbje. Guldaw knfomwtlon IrNn the Ctwily COMM0 is made avallable to all Tru¥tee& KEY PIANAGEMENT The key manaoement pevsoMeloftheTn*laro Tr•47 Denlse (Téa} Braun, Chlef Executtve oftheTrust, supported by the Senior Management Team ol Emma Eastwood- Hoad of Strdtsgic Communicationi Sarah Kikoyne . Finance Manager. Alistatr Slewart- Head of and Advocxy, and W¢toria Vasey. Head of Legal. CH Treva Deniie (féa) Braun. Chiel Executive ol the Tnmt, oxethe reSpOlbIlItieS lor t Trust. The Trusl was regntered as a charity 1# Aug1 114. The objects of the Trust are for thi publiG benellt: To promote and lo pfoiect human Tlghts (as set oirt in Ihe Unfvernal De¢laratlw of Hurnan Rlghts and subsequent Unlted Natlonsc(xw•ntions and declaratlons) throughoutlheworkl, and In partkular I11 wllhoul limitation): the rlgh18 to human dlgnlty and to be free from cruel, lthuman OT degradlng Iroatmgnt punishmenl; tho right to prw and to personal and social development and lo pr(#note tho sound administrdtion of the law. Th¢ Charity confirni¥ the trurtees have complled wlih the duty In sectM)n 17 of the Charities Act 2011 lo have due regard lo publtc benefft guidanGe published bythe Commlsslon In detemilnhw the actlvlty undertaken by the ¢harty. FINANCIAL RE FOR THE PUIIO Tho Ilnanclal r¢sultsare $8t out in the attxhed a(£ount& forlhe Wds £1.491598whllst expendilure totdled £1.372,708. Total fund5 held as at 31st Mah 2023 are £821.611. This InGlude$ £169,898 dosifved fuNJs for planned proittts In 202&24 as reported ID note 10 In Ihese finan¢1 8laternents. Pago 3
THE HUMAN DIGNtrY TRUST (LIMITED BY GUARANTEE) REPORT OF THE TRUSTEES POLICY N RESERVES In the opinlon of Ihe Trustees the level ol reserves required to safeguard the operatlon5 01 the Trust In the event ol the loss of $lgnlliGant funding equates to approxknutely six montlK8' unrestricted operatinu expenditure. The xtual level ot reseNes tends lo Iluctuate due to the ua30ThIty ol tho Tiust'$ graThl fundlng and expendlture, and shouhj il deviale nlllcantty from thls level, the Tntee$ would conduGt a revlew. Based on tho resu forthe year ended 31 March 2023 the requlred level of ieseNes would be £476N3. Free reseNes. excludlng de4nat¢d funds and funds tied in lixed assets, as at 31 March 2023. are £623,910. In order to iecure the future of the Tnrt the alm ol the Trwtees il lo iecure the oTrgolna financial commitiiient of lunder& PRINCIPAL RISKS The Board ol Tru8tee& and An¥e. Audit. Risk and GovemarKe Committee, meel Ilve tlmes per year, and more Irequentty rf appropriate. All InIficant together WFth current mitigatlon act10f, are reviewed regularty throughout Ihe y&vthrough a fornial rr6k Magement proces¥. The Tiustees aro lIrd thal the r4ks identtlied have be•n mttigaied to an ¥Aeptable level. The princ11 ri¥ks and uncertainties identlfled by Ihe ¢harlty are as follo Rlsk Identifled Aclion taken to mitlgate rtik Income risk A ltrlct income budget Is In tyxe. with bFmonthty tarrje The Bgard ot Trustees meets fSve tlmes per year lo discuss progres to slaff The safety ol staff on overseas buslness triw h reWed for every trlp. and iecurlty and Insuraxe are provided as approprfate. DRAISING The vast maiorlty ol our lundraiiing Iw boen wlth eltabllshed 10thallon corporate& and govemment bodlK all of whiGh have rrous applkatlon and approval woGedures. The Trust h also received fuNliw through Indl¥idual high net worth kndNlo and. thmugh our website. membern ol Ihe public make naller donations etriher on a one-off or recurrlnu basls. We do Dot lundraise through Ma appea15 or use extemal professlonal fundraiie TRUSTEES. RESPONSIBIUTIES The TTUStees (WI are ta80 dtrectors oflhe Trust torthe purposes of compffj law) are responBible lor preparing the Tru8to88' report and the Ilnanclal ststements in 1rda Tth applicabl8 law and Untted ngdoffl accountlrwJ tsndards (Uniled ngdorn Generallykcepted AccountlNJ Practloe). Page 4
THE HUMAN DIGNyThu8T (UMITED BY GUARANTEE) REPORT OF THE TRUSTEES Company law reqUIr tho Trte68 to pr•pare fInla1 slatoments for wh Ikwthl year. under company law the Trustee8 mt not apprtr4e Ihe frfwxlal statements unlesg tlw are $atlsfied that they give a Irue and fair vi•w of tho ststs of affairs of the dwttablo tompary and of the incoming resour¢es and appllcation ot folourtes, including the incorn• and exppnditure, ol the charllable company lor that period. In propaflng th Ilnaxial statthionts, Iha Tw8ts8s are requlred to: Selecl 8ultable countIng pollcles and then apptythem ¢oMlstenttr. observe the methods and ncIpleS ot the Chatltles SORP; rnakp juduernents and estimates that are reasonable and prudent: prepare Ihe fInala1 slatements on the polng ¢oncern b15 unlpA5 It 15 inappropriate lo presume that the Trust wlll contlnue In op8ratltyL The Trustees are respons for keeplng adequate axountlng recor(ts that afo suffl¢lent to Show and explaln the charllable company's transaction6 and dixlom with ria8onablo awracy at any time the Ilnanclal posltlon of the CtArltable company arKI enaNe them to eUre that the flnanclal ststennts compty wtth the Companles Act 2006. They are akn respornible tor fenrdIng the Sets of the tharitable company aNI herKe lor takirffj r8asonth steps for the prevention and d•tgCtion of traud and other Irregularitie& In w lara8 Wo arn awdr8: There Is no relevant Inlonnatlon ol whlch Ihe charltable companylauttltors are unaware. and The trustees h¥ve taken all steps that they ought to have taken to make them881ves aware of any relevant infomialion and lo establith that the charltable comparf8 auditor8aro aware ol Ihat information. The report ol the TTu#ee8 has beon propared In vAth the wedal provtslons Telating to ¢ornpanies subject to tho small companies rogimo within Part15 ofthe Companies P%t 2006. PLANS FOR THE FUTURE Having seen major s¢0# In ourwork In the wt yw, we wlll conlinue lo use the lawlo defend the human rlgM8 of LGBT people glotAIty. wllh a central focus on prov#liTrJ technical aAistanGe lor decrlmlnallsjng consensual same4ex sexual condue( tradati other rewessNe law5 and practr that are ju8tlfled on th• ba51s ol the crlmlnal law, and provkJI te¢hnk¥ lor reforming wid8r $8xual offoffA laws and ena¢tlng proteettve kgiilakn. We continu8 to grow our technlcal alstanCe In support of slratelllc Iltlgallon and leg151atlve reform around the world, wh118t also expandlng our complementary support to local partmrn with media and cornmunleatlons StregI68. We wlll be growlwj our In-ho8 lrfal tsaffl. and after some inlllal d8lay& we Intend to move loryrdrd to bring on board new regnalty based memberé of the team in the regions in whkh we worft in order to be able to bettgr identify and resporMI to new 0[vtnlll tor legal clwwe and support more k11 partners wllh thelr legal change ellort&
THE HUMAN DIGNITY TRUST (LIMITED BY GUARANTEE) REPORT OF THE TRUSTEES We will finalbse implementsllon ol oui >year Strntogy (5)21-2024). whkh InBorpoMes fSve prlortty are 1. Slrategic human rvjhts Ilthption 2. Technkal asststJKe for189Alalive relorni 3. Media, lnunIcatio, and public educthn 4. Aesearch and pubkallo 5. Regional and hrnatIonal advo We wlll also be deVeping our nixt & to >year strategy to Mmmence in April 2024. In cloie ¢ollaboration wtth our local partne we wlll press lorward with 8Xiltlng and new legal case5, leglslatfve retorm iniliats'ves and communkntlons plarn Af the Carlbbean, and the Pacllk. We wlll akn ¢ontinu• to promote. dlmgmh9. aThl leverage our exten8fve boty of research In order to keep ihe i8sues of decriminallsatlon, wider 8exual offences law reform an(1 protect6ve leglslatlon on politi¢al agend# arouNI Ihe Commonwoalth and beyond. ACTIVITIES UNDERTAKEN DURING THE REPORTING PERIOD Belween 1 Aprll 2022 and 31 March 2023. the Tnist Mpleted a number of malor acthvities and achleved slgnrfitant legal successe& acrox bolh our strateglc Illlgation and legitiv• r8form work to support local partners to eradlcate laws that crminalise. diriMinate agaln3t and lall to adequately protect LGBT people. We akn successfulty grew our medFa and communatlons strategles In collal)oration with our local ¢fvil soclety and govermiert wer& Technlcallegalaswtance In thls perlod, the Trust ha8 been workjng xtfvety with local ¢ivil soclety, legal and govemment partners in18 countrfes across four rngiom ol th We liled one new decrlminaltsatlon c#0 in a dornKIIc Gourt, cryrtinuod to support onuoinp filed ca8es In seven jurlsdiclionl and supported two furtherJurtsdlclloN efforti to ¢Mura Implementstlon ol inlernats'onal human ilghts doclsions rIng for decriminallsatlon. We also worked In an additional six counlrles through research. strategy se%loni kgal draftlng, onllne 1rnSnings andlor nSultatio wrth a view to developkng lepl ItraleiJie5 to clMllenge antFLGBT laws In the courts. Three decrlmlnalisatw)n and ono freedom of atsoclation ¢ase were argued in domp8tic fir81 instance or appeal courts, withjudgments expected In 202&24. We helped achieve landmark court victories that de¢rlmlnalsed LGBT people In three jurisdiction3 In the Carlbbean and upheld thelr freedom of asso(iatsn In IV jurndictlons ni Af Our10 yearn ot $upport also culminated In dterirninalksatton ty legtslatpie repeal In one Aslan jurisdlction. Th ground-breaking decision we achievfrd at th¢ UN GEDAW Commtttee agalnst Srf Lir&a on the Page 6
THE HUMAN DIGNITY TRUST (LIMITED BY GUARANTEE) REPORT OFTHE TRUSTEES criminalisation ot sam*x Intlffw belween women h•lp•d prompt a new pfvate member'8 Bill to decrlmlnaltse. Our legiilatfve relom THorK In whlch the Trt providei technlcal leoal lstance on requestlo governments seekinu to iefomi sexual offence laws that crlmlnahe, diwirninale agalnst, or fail to ad•qual8ty prole¢t LGBT peoplè and other marginaliied gr(P1. to efta prolective legislatio wa3 atso active thi&year. With i¢new8d fwKlinll the UK Forelgn, Commonwealth and Developmenl Office, the Trust pred ongolng teEhnfcal lepl experttse to two Commonwealth governments to develop human rfghts comtAiant bilts on sexual offences. hate crfmes andlor equal opportunilie8. Bills in these and olher partner countrles are finalised and workinll ihelr way through dome8tic leglslative procexes. We also 5upporled CIV lety organsations In one addilional counlry to efltctlvety analy¥e or advo¢ale lor leoilatfve relomi. and we brought together partlcipants from f]ine countrles to diKuss and ¥tralegLse afOur ihe potenllal develownent of hale ¢rirne legislation. The direct beneflciari98 0lourw0- namety the LGBT populations In the In wlith th8Tru8t 18 aclNe - totsls closa to 20 mlllSon peopkn globalty. In the case of our loglslallve refomi work. addRional beneficiaries h%lude ten8 of milliom of other marglnall$6d people¥ al women. chlldren. and persons with dI1leS all ol Wh will dlrectty beneflt from broad-based refomis lo dcrImIna10ry OT inadequate uxual offence laws or the enxtment of hate crfme or equal opportunitie¥ legblatio Medla and Commun1¢at Our media and cofflmunKatfons support to our wtneT¥ always coffyloments our technkal legal a&gjslance. We supported the developmenl and implementation ol communirAtions strategles Ilnked 10 litlgatlon in nine countries in the Caribbean. Ihe Paclk. la. and Afric& Together with our partnors and looal lawyers in three of Ihese countries. this i11ed agreeing messauthg and media telatlons IKtI In advance of rase Itll In orderlo prepare the ground lorfthbased and persuasive reporting on conslltulional chall8we4 vthllst In another two Gountries we supported the draftuio of press releases and think pleces folknwlng key heariTrJ¥ and judgment& Th8 Trust's support to pul educath)n ¢amwvJrn finked to Itgal cW¢ contknu¢d in one ¢ountry, wlth publlc 3etylce aMOuements reth[j sltyuiicart porcentsge8 of thg ¢ountrfi population acro# broathasl and digitsl. Reseawch prolert& IncliKtlw polllTrJ and foGuB groum whlch w41 eventualty inform slmilarcarnpalg In three further countries. wore alw completed. We continued to advance our Lrye ol film to rMmunate conwex and compelling Iogal ts8U affecting LGBT human rights to broader global alie5. (fverthe oourne of the year. Ihe Trl produced four Illms. Our 3MInute documentary film. on Ihl uryenGy and n8ed for refomi of sexual oflence laws and introduclion ol hate crThe legislation tn the CommOnweatt won garlandi at 43 111m leslival& Page 7
THE HUMAN DIGNITYTRUST (UMITED BY GUARANTEE) REPORT OFTHE TRUSTEES The Trust scored over 4,610metha mentlons durir¥J th8 year. ¢ompri%ing a rexh of 3 biluon people Blobalty. Resftarti. Advocacyand PublKations Our research programme contlnued to expand the lileralure orL aNI make the C for, the refomi of laws In our remil, both lor weclalist and generalist audien We completed and putAished fve rew•rt8. briefw aTh1 we dig61ts. Throughoirt th• year publkations were downloaded alMt 9WJ Ilmes. whlle our wite of digrtal research products, includinfj our Map of Crlminallsailon, our Hi81ory of Crlmlnallsatbn. and our a$86s8m8nt ol sexual olfence laws In the Commonwealth. attracted more than 850.lxxl pauthiwL leadership andgmwth Téa Braun conlinued lo lead the organltsllon. UNler her leadership aNI tPAnks to the generous Support ol our donorn, we grew our annual Iwe to £1,493,598 in thls Iala1 year. The value of pro bono legal setvices in support ol our wortlrom our Legal and Bar Panels thls year oUnted to in excess of £2.4 million. We a130 completed the second year of Implementing our>Year Slrategy12021- 2024) with greatsuccesl Including achievinBa recwd number ot legalvictoriu, and turthorlncreaThj our pernianent staffiw complemont In ordor to meet the demaN18 and opportuniti88 lor our worK whiGh is oTrJolng. We contlnue to grnw our Itaff learn aNI we also brg on l>oard ¥everal new TrusteN as lonYtalINd mgmhrl of the Board Imd cfflweted thelr maximum temi Ilmlt& Slyn¢d M behal rust808 Julla Sardh Chawi Chair of Tri*t8eB Daled: 21 September 2023 Pag• 8
THE HUMAN DIGNITY TRUST (reglslered company no. 074722001 INDEPENDENT AUDITOR% AoRT TO THE MEMBERS OF THE HUMAN DIGNifYTRUST FOR THE YEAR ENDED 31 MARCH 2023 We have auditfjd the lInala[ stalements of The Human Dignlty Trusi (the ' company) for the year ended 31 March 2023 which tomprlse the Slatemenl ol Fmancial ktfvities. the Balance eet, the Statement of Cash flows arKJ notes to the finalla1 stalem8nl8, inGluding a summary of signifan1 accountlng pollcle& The Ilnancial reporting framework that IAS been applied in their preparaOn is applicable law and United ngdorn Attounting Standards, IlUdIng n¥la1 Reportirw Standard 102 Th8 finala1 Reportiw Standard applirable In Ihe UK and RepubllG of IrelaThl Iunlied Kingdom Gen•rdlWPxepted Accounling PraGtke). In our opinloTh the finala1 slatements: give a true and fair view ol the state of the comwry'¥ affails as at 31 March 2023 arrfl of Income and expenditUTe lor the year Ihen ended: have beln properly w8pared in ardae with United [in10M Ganorally Acceptod AwuntlnB Practice,. and have been prepared In xcordanR wlth Ihe requlr•ment$ of the Compafile$ Act 2(. Basts lor opinion We conducted our audlt In a¢cordaKo wlth Internatlonal Stards on Audltlng (UK) {1 IUK)) and applkable law. Our re5ponsibllllles under thos8 Ilandath are furthor dCribed in the Audltofi rnspoNilxlrtie$ for the audlt 01 th8 financial stat¢menl¥ iection ol our ropoit We are indepndent of the In aArdanc• wlth the ethical requirements that are relevant to our audlt Df the finala1 $lalements In Ihe UK Including the FRC'S Ethlcal Standard. and we have fvllilled our olhei elhlcal re¥K•nsibililles in accordance vdlth these requirement$. We belleve Ihat the audlt fjvidence we have obtained Is sufficient and appropriate to provlde a bash for our oplnlon. Conclu51on$ relatlng to golng ctyxern In audtting the flnancial ststements, we havo coKluded tP4t the truslee$' uso of the going concern ba* ol accounting In the preparation 01 the fInala1 statements Is appropriale. Based on the worf( we have perfomied, we Imve nol ljentified ary mateiial uncertalntles relatlng to evenls or condlllons Ihat, indlvidually or colleclivety. may cast slpnrficant doubt on the charitable company's abillty to contlnue as a golng concern for a pertod ol at lea81 IWee mtth Irom when tIKI flnanclal $taternents are authort8gd for issue. Our respon8ibilltles and th6 respor1b1lft00S of the tnistees wmh to gNnu concem are de8cffl)ed In Ihe relevant Settlo ol this report. Other TnlL7nnation The other Inlormatlon Gomwbes Ihe informallon Ixluded li the annual rem, olher than the Ilnancial slatemerrts and our audltor's r¢portthereon. The tru8e$ are re¥rtsIble for the other informatlon. Our oplnlon on Ihe flnanclal statements does not cover the olher Infomiatkjn and. except to tho extent otherwise expikftty statod in our repoTL we do not exprw any lorni ol assurance GonGlwlon thweon. Page 9
THE HUMAN DIGNITY TRUST {regEstered cornpany no. 074722tKI) INDEPENDENT AUDrroR% REPORT TO THE MEMBERS OF THE HUMAN DIGNITY TRUST FOR THE YEAR ENDED 31 MARCH 2023 In connection wilh our atsdlt of the flnancial staternent4 our reswnsibility A to read the other Infonnatlon and, in dolno so. consider whether the other InforntIoTh Is mat8rtaly Inconsistent wlth the Ilnanclal statemonl8 or our knowlèdge obtained in the audll or otherwtse arvar4 lo bo mateiialty rn13Stated. 11 we idenuty such materlal lnconsist8ncl or apparent mat8rAI m188tatements, we are required to detemilne whether there h a materlal mlmtatemenl In the finala1 Slatements or a mat8rlal misitatoment ol the other IntomlI1)n.7I, based on Iho work we Imve perlormed, we conclude Ihat there is a matedal mlsststemonl of Ihi8 othtsr informalion. we are requlred to roport that fxt. We have nothlng to report in tNs regard. Oplnlon¥ on other rnattern pre8¢ribgd by Ihe Compan1¢$ kl 2006 In our opinlon, based on the wort Tertaken In1he Course of tl% audll: the inforniation given in the trustee$. roport. whkh indudes tho (firectors, report prepared for the purposes of company law. lor the financial yw for whlch Ihe flnaKlal slatom8nts are prepared ts contem wblh thè Ilnanclal $iatemenii and Ihe dlrectorts, report luded wlthln the tnHlee8' report been prepared In acwrdance with appliGable legal requirernents. Matter8 on whkh we arb roqulred to report by ex¢opth)n In the lighl ol the knowledge and underntamling of the and ill environment obtalngd In the courne of the audll, wo havg not identffied material mlsilatements In direclorf report Included wlthln the trIlee8, report. We have nothlng io report hi respecl ol the followiw mattets in r•lalion to whlch the Compan1 Act 21108 requlres w lo report to youll. in our opinlon". adequale accountinu records have not been kepi. or retum¥ adequate tor OUT audlt have not been recelved from branches not visitod by . or the financial statements are nol in agreement with the attountwwj records and returns," or certain di8cIosures of trustee5' remun•ralion specified by law arg not mado; or we have not roceived all the Inlormiofi and exthmtlorn we require for ouraudtt. the truslo0s were not enlltled to prepare Ihe financlal ststements In accordance with the small companles reglme and take thantage of th¢ small companig3' exemptions in prepaTiry the truste. report. Respon$lbllllles of trustees A3 gxplained mora ful in lh• trustees. respornibilitws statsment in the Tn#teeV He, the trustees (who are also the dlrectorn ol the charttable ¢ompary forthfy purpos¢s of Company law) ari respOlbIe for the preparation ol Ihe Ilnancial Slatement$ and lor being satlsfiod Ihat thry glve a true and fair vfew. and for such intemal control as Ihe trlee$ detennine is necessary to enable the preWon ot finar*ial stalements that are free from material mtsstatement, whether due to frdud or error. In prepwlng the financial 51atements, th• Iruslees are respoNINe for a8u8slnu the .8 abillty to continuo as a golng concern, dixlosing, as awicablo. matters related to going Conum and uslnu the golng coneem basis of accounting unless Ihe trustees either intend to Ilquklale the or lo Gease operaliDn& or have no raalisllc altematlvo but to do 80. Page10
THE HUMAN DIGNITY TRUST (registered company no. 07472200) INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF THE HUMAN DIGNITY TRUST FOR THE YEAR ENDEO 31 MARCH 2023 AuditoV8 respon8lbllltle$ lor thg audlt of the finarKlal statements Our obleclives are to obtain reasonable as3uran¢e aboul WhetIr thg flnanclal statements as a whole are Iree from material mlsstatement, whether due to fraud or error. arKI to158u8 an auditor's report that Includes our opinlon. Reasonable a$Tance li a hlgh18vel ol amurance. but li not a guarantee tlwt an audlt conducted In accordance wilh ISA3 (UK) will always del1 a material rnisslatement when11 exisls. Mlsstalemenls can arlse from Iraud or error and are considered mateTlal rf, Individually or in the ag9regate, they could reasonably be expected lo Influence the econom decisions of usern tskgn on the ol th flnan¢ial statements. Irregularities, Indudlng fraud, are INtances of noTrcompfAnce with laws and regulatlons. Wo de8ign procedures in line wlth our respon8ibllllies. outlined above. lo det•cl materlal mi88tatements in respect of Trregularlties, including Iraud. Tho extent to whlch our predureS are capable of det8cting irregularmles, [ludIng fraud i detalled belovr. We obtalned an underntandiny of the kgal and regulatory fwamework5 that are applthle to the clmrltable company and deternilnèd thal the mosl siunlficanl are the Statement of Rec(xnmendèd Practice 'AEcountlng and Reporung by CIMritles' (SORP 2011. In ac¢oYdan¢e vrith the RnarKial R8portlw $ard applicable in the UK IFRS ID2) 3pplKable to srnaller enlities and the Compan1 Art 2006. Wo Identrfied that Ih81¢ requirement to accurately CoUnt for restricted fund$ was of key signKicanc8. Wo gained and understanding of how the charltable company Is Comptying with legal and regulatory Irdmewort including ihe requlrement to prop8rty 0nI lor restrted lunds. thorugh di5cusslons wlth managemenl, together with th• revlew of the chartys docum8nled polkl8$ and procedure& The audit leam, vthich Yi experien¢ed in th6 audit of charitie¥, constdered th8 Charity's 5usceptitiility to material misllatement and how fraud may occur. Our tonslderations Included lh6 ri ol management overrlde. Our approach was to check that the IKome Irom grants and donations were property identifie4 expenditure were complied with the control procedures and approprlately charyed. In addltlon, we checked that restricted Income was property Identififjd and separatety accounted for and to •n8ur8 Ihat onty valld and approplrate expenditure was charged to restrlcled fund& We also revlewed joumal adjustmonts and unusual Iran8aGtion A further Ol[1p110n ol our re¥K)Mibilitles for the audil of the Ilnancial statements Is lotated on th8 Fmancial Reportlng Cou11,¥ webslte at: htt .'//wvM. ithlities. Thls dexrfpiion lomi8 part of our audltoffi reporL Pagg 11
THE HUMAN DIGNITY TRUST (reolstered company no. 074722txi) INtIEPENDENT AUDITORE REPORT TO THE MEMBERS OF THE HUMAN DIGNrrY TRUST FOR YEAR ENDED 31 MARCH 2023 Use of our report T18 rèport is made solety to the cornparfi memben. as a body. In accordance Chapt¢r 3 of Part 16 01 the Companies kt 20. Our authl work has been undertaken. io that we might state to Ihe cornpany's members those mattor¥ we are requlrnd lo Ilat¢ to Ihpm in an audltorfs report arKI for other purpo81. To the fullest exlent pgrn1ined by law. we do not accept or assume re8pons111lfy to anyone olher than Ihe company and the ¢offlpany'i membors as a body. for ouraudit work. lor thii report or lor tho oplnions we have fornied. Shoalb Arshad (Senior Ststutory Auditoo FOT and on behall ofr Knox Cropper iLP Chartefed Accountsnts & Statutory AAt01¥ 65 Leadenhall Slreet London EC3A 2AD Page 12
THE HUMAN DIGNITY TRUST (UMITED 8Y GUARANTEE) STATEMENT OF FINANCIALACTIVITIES (INCORPORATING THE INCOME AND EXPENDITURE ACCOUNTS) FOR THE YEAR ENDED 31ST MARCH 2023 Unrestricted Rutricted Funds Fund8 Tolal 2023 Unrethcted Restrfcted Funds Total 2022 Notes Incom• from". Donatlons and I1 Investments Other Income 621,291 3.1 866A06 1,487,697 3,901 666,885 76 719,310 1,386,195 76 Totallncome 627,192 866.406 1.493,598 666.961 719,310 1,386.271 Expendllure on: Costs of ienerating fund8 Co¥18 01 ralslng funds Charltable aGliviti¢s 123,534 379.094 123,534 870.080 1249.174 123,582 366.898 123,582 715,636 1,082.534 Total expendlture 501628 870.080 1,372,708 490.480 715,636 1.206.116 Netmovementln lund$ 124.564 {3.674) 3.674 120,890 176,482 3,874 180,156 Fundsbroupht fonvard 697.047 700,721 520.565 520.565 Funds Carri lonyartl 821.611 821.611 697,047 3.674 71x1.721 The statement ol Ilnanclal actlvttles Includes all galns and losw In the peflod. All and gxpendlture 13 derived from eonllnulnu activilies. The notu on papes16 to 25 form part of these finaKlal statemonlL Pago13
THE HUMAN DIGNITY TRUST (UMITED BY GUARANTEE) BAIANCE SHEET AT 31ST MARCH 2023 2023 2022 Notes Fixed Assets 27,803 37.177 Current Assets Deblors Cash al bank and In h*d Total Curronl Asset$ 242,434 731,882 974,316 436,636 426.355 862,991 Crttdltors: amounts falling due withln one year 180508 199A47 Net Currtnt Ats Net knets 821,611 700,721 Funds ol the Trust Unreitricted fund$ General Fund Deslgnated Fund- 2022123 Projects Deslgnated Fund- 2023124 Projects 851,713 156.444 169.898 821,611 697.047 3,674 Restrded lunds Tolal Fun(ts 10 821,611 71A).721 Th• &tounls, 1¢ have been prepared in aceonkn with the 4)eciaF pro¥L%lons relallnp to companies subjecl to the small tornpanies regim• were approved lor isw• ty the board and were signgd on il behalf on 218t Sep JULI CHAIN ChaiT ol Tnrntft I Company DIrtOr MATTHEW ROBINSON Treasurer I Company Dlrector Company rn9alr1OTr number. 7472 Pag• 14
THE HUMAN DIGNITY TRUST (UMITED BY GUARANTEE) CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MARCH 2023 2022 Cash flows Irom operating activitses: Net ra$h trom operdlirvj a¢lfvities ($68 below) Cash flows from Investlng activitses Interest from Investments Flxed A886ts Net Gash provided ty Invgsling actlvltle8 311.719 (202,789) 3.901 (10,093) (&192 78 {4,7021 (4,626) Charyje In cash and cash equivalents in th• year 205,527 (207,413) Cath and cash equivalents at the beginnlry of the year Cash and cash equlvalents at and of th• year 426.355 633,768 n1,882 426.355 2022 Nel income forthe year (pow Statement ot Flnanclal A¢llviti8$} 120.89) 180,156 Adiuslmenls for. Interest (rom Inveitmenl Irmme Depreciaon (Increase)Idecre&o in debto {OeGreu¢>llncrease In crodttors {3,9)1) 19,467 194,202 (18.939) {78) 17.240 (245.9651 (154.144) Nel cash Irom operaling aclmlies 311,719 (202,789) Analys18 of cash and cash equlvalents Cashflowi 2023 Ca8h In hand 426.355 305,527 731.882 Page15
THE HUMAN DIGNITY TRUST (UMITED BY GUARANTEE) NOTES TO THE ACCOUNTS 1. Accounting policies The principal accountlnrj pokles adopted, ludpernents and key sourcei o1081imation in th6 preparalion of the financial statements are as lollows: (a) Ba811 of accounting The financial Slatements have been prepared in accordance wfth PLtounting and Reportiny by Charities: Slatement of Recomrnended PractiGe applirable to charltlos prepariNJ their atrUnts in accordance with the nanGial Reportlng Standard appllcable In the UK and FlopublK of Ireland {FRS 102) - (Charities SORP(FRS102)I, Ihe fSnaKlal Reporting Standard awlKable in the UK and Republic ot IrelaNI (FRS102). The Human Dlgnlty Tntst mofrts the definltlon of a pulAK enlity under FRS 11. AKets and liabllille$ are InltLIlty recognised at hlstorical c08t or transactlon value unless othervme stated in the relevant accountlng policy notes. (b) Incorporation detalli The charlty is a prlvate Ilmitgd ccfflirrany IorpOrated in Ewjland and WaleL The compaws reglstered nurnber is 7472200 and tts regislered offke 15 10 Queen Street Place. Londo EC4R 1BL The charlty's prlnolpal &tlwty 18 to support Ihose who want to challerye la that criminalise lesbian, gay, bisexual and transgender (LGBTI people whereverthey exlst In the world. through liligain and l?gi81allve reform. (C) Deproclallon ol lixed Depreclatlon * calculalod 80 as lo wrtt¢ off tho ¢oit of an axet over the useful economlc life ol that asset as follo Leasehold improvements- Strdighl Ilno over the length of the lease Flxtures & littlS- Straight line over 3 yea IT equipmenl- Slralghl line over 3 yoars {d> Fund accountlng Unrestricted funds are available for at the dlscretion of the trustoes in lurtherarte of Ihe general rtijective8 of Ihe Trust. Restricted funds arn 8Ut4"acled to restrntlons on their expendlturo imposod bytho donor orthrough the term$ ol an appeal. Page 16
THE HUMAN DIGNITY TRUST (UMITED BY GUARANTEE) NOTES TO THE ACCOUNTS 1. Accounting polkles {conllnued) (8) In¢omt InGome is recognlsed and in¢hKl•d in th8 Statoment of finarthl Actwitse5 (SOFA) when: • the Trusl becomes entitled lo the resource¥ • reeelpt of the income rJ more than probable: arnl • the monetary value can be measured wlth sufficient reliabilsty. Whore income has related ewnditure (as with fwmlraiiing or conlract Income) tho Nuurél are reported gross in Ihe SOF Grants and donatioN are only IKlwled In the SOFA when they are probable to be recelved, ¢an be Meured reliably, and Ihe Gharity i¥ entitled to the InconK•. Gifts in kind are accounted tor at a rnonable g¥timate of thèirvalut to the Trusl or the arnot actually roalised and are included In the SOFA incorniryj resourcu when recelvable. Donaled $8rvlces and facllilies are only included In Ineoming r8source8 (wilh an equlvalent amount In resources expended) where Ihe beneflt to Ihe Trust b re&onaW quantiflablfj, mea3urable and material. Tha value placed on these re8oufce¥ is the e¥llmated value to the TnNI of the lervice orfacthty rKeived. The value ol any vduntary help recelved is nol irtluded inlh• x¢ounts but Is deribed In the TnBtees' annual report. Investment thome is irtluded in tho wUTrts when rerAivable. (l) Expendlture Liabllities are recognlsed a$ loon as irn is a lepal 0rcomtrfv0 oNwAion ¢ommittiry ihe Trust to pay oul re8our¢e Costs of generdlhw lun(ts irKludes the ¢osts ass¢xkted with atlrxthg voluntary IOrne. Trust aCtIvft Ild8$ the costs IKurred lyy Iho TnAt Inthe delery of Its xtfvitles. tt Incluth both tIK costs that Gan be allocated dlrectty to ac(ivitie8 and th0 toits otan Indlrect naturn neceswy to support them. Governance Goth ilUde ¢ts of the prep¥10n and audll of the statutory account& the colts of Memborn, and Tru8tee meetiKV and c¢)rt of any le ath¢ to Tnistees on govemarwA or constitullonal mallern. Pagfj17
THE HUMAN DIGNITY TRUST (UMITED BY GUARANTEE) NOTES TO THE ACCOUNTS 1. Accountlng pollcies (conllnued) (gl Key management disclosure The tolal employge bonofrts of the key managemgnt p8r¥onnel were £319.501 {2022: £301274). (h) Cash and cash equfvalents Cash and cash equivalents Inclu(les cash and short terrn hlthty liquid investmen18 With slKI tgmi maturlty of three monlhs or165s from the date ol acquiiltlon or openlng ol the deposlt or slfflllar account. (i) Going concern The Trustees Eonsider there are N) fflaterlal uncertaintles allout the Clwtys ablllty to ¢ontlnue as a oolryj concern. The revlew of our flnanthl p051tlon, reseNes level and future plans gives Truslees conlidence the charity remalns a going concem for Ihe lore8eeable luture. ti) Creditors and prov13ion8 Credltors and provlslons are rncognised ffiere the charlty has a present obllgalion resulllng from a past event that wlll probably result In Ihe transler of to a thlrd party and the amount due lo Settle the oblloatlon can be measured or estlmated rellably. Credltors and pro¥lsion8 arg nornialty recountsed at thelr settlement amount after allowlng lof any trade dwounts due. (k) Estlmates and ludgements Estlmates and judgements are contlnualty evaluated and are based on hlstorlGal OXP8flence and olher fattor& including expettalions ol future events that are belleved to be reasonable under the clrcumstsnce Although these estlmates are based on the Trustees. best knowledge of the arnounl, ¢v¢nt$ or action& aclual results ultlmatety differ Irom these 8Stlmales. Pagi 18
(UMITED BY GUARANTEE) NOTES TO THE ACCOUNTS (continued) 2. Totsl Income Donations and legacies Unre5trlcted Re*ricted Funds Funds Total Unrestrlcted Restrfcted Fund% Fundi Totsi ForeEgn. Commonwealth and Development QffIce Luminate Oak Foundatlon Open Society Foundallo Sigrid Rausing Trust Equality Wtthoul Border8 Elton knhn AIDS Foundatlon The Baring Foundatlon RMDS Foundatlon Evan Cornish Foundatlon NextEnerDy Foundatlon CAF US Donor Fund Legacy Mlscellaneoui doTration$ 633.673 8.872 149.345 633.673 254,830 249,345 598,550 25,741 90.019 598.550 241,987 190.019 138.981 125,000 41,349 245,958 1(Kl.t#xi 216,246 1.000 138.981 125,000 41,349 125.(KlO 59.259 125.1100 59,259 43,148 24,368 5,000 5.000 2.000 43,148 24J68 56,074 56,074 45,309 45,309 621,291 866,406 1.487,697 666,885 719.310 1,386,195 Investments Unrestrfcted Restrlcted Funds Funds Totsl Unrestricted Restrlcted Funds Fund$ Totsl 2022 8ank Interest 3.Sf11 76 76 3,901 3.901 76 76 Other Income Unrestricted Restricted Funds Funds Total Unrestri¢t6d Restrfct8d Fundi Fund$ Tolal 2022 Fees Page 19
THE HUMAN DIGNITY TrUST (UMITED BY GUARANTEE) NOTES TO THE Accouiifs (continued) 3. Total expenditure Basis of Allocatlon txrect Staff Tlme Stsff Tlme Slafl Tlme staff Time Fundraistng TntActI¥ltIes Governancè Tolal 2023 Annual Account$ Ba¢ Charges Equlpment and l.T. Cosls Insurance Offlce. IntIng and Stationery Prole88ional F88¥ 7.108 577 679 334 68 2,643 7.1Q8 6,291 7.398 3.643 738 44,740 5,655 1785 524 41097 Dlrect Dlrect Direct Dlrect Direct aff Tlme Dlrect Slafl Tirne Staff Tirne Lltlgallon costs Communi¢atlons ¢osts Fundralslng Costs Legiilative relorni costs Renl aThl Rates Salarles and Fees Telephone and Communlcatlo Oth8r 8slablKihment costs 75.234 75,234 89,063 2,721 309,701 112,620 674.652 3.982 2,721 309,701 86.085 515,692 16.199 97,041 573 1.601 120.734 2.800 10,336 61,919 365 920 5.325 1,147,557 14,880 84,949 1.787 1,353,240 19.467 Depre¢lation staff Tlme 123.534 1.161437 86,736 1,372,708 Bals ol Allocatlon Dlrect Stsff fime Staff fime Staff fime Slaff Tlrne FundraisiTrJ Trust Actmlles Govemance Total 2022 Annual AcCot$ Bank Gharge8 Equipfflent arKI I.T. Costs Insurance Ofllce, Prfnting and Ststionery Professional Fe88 Advocacy costs Lnlgalion costs Communi¢ati0118 costs Fundraisiny Costs Legllatlve reform colts Rent and Rates Salaries and Fees Telephone and Communations Other eslablnhment costs 6,478 300 330 6.478 3,332 3,662 5.185 3,115 75.856 2.432 2,673 3,785 2.274 38,043 290 22.939 71.227 659 561 280 37.813 Direct Direct 22,939 71,227 4.116 350,618 112,499 519,130 3,578 6,853 1,188,878 17.241 Dlrect Dlrect Slaff Tirne Direct 4,116 350.618 82,124 378,694 2,612 4,546 962,257 12,586 20.250 91,179 10,125 49,257 322 769 Slaff Tm 1,538 120.480 3,103 106,141 1,552 Depreciation Slaff Tknl 123.583 974,843 107,693 1,206,116 Page 20
THE HUMAN DIGNITY TrUST ILIMITED 8Y GUARANTEE) NOTES TO THE ACCOUN13 (continued) 4. Net movement in funds is stated after Charylw: 2023 2022 Auditor* remunerauon plus VAT salari and wago8 Pen81on costs Sodal Securlty costs 576,438 36,949 61,266 444,821 43,875 674.652 529,130 The mifflber ol employee¥ during ihe pgrlod was as loll Chlel Execulive Head of Legal Head of Research & Aflvo Anae Manayer Head of Strateulc C¢Jmmunxalions Development Manager Senior Lawyer Senior Lawyer Prograrnme Manager Programme Olficef Programme Oflicer Senior Communlcations Advmor Communicatlons Manager CommuniGations Officer Olllco Manager & Ex11¥8 Antslant 0.90 1.00 1.00 0.60 1.00 1.00 1.00 0.60 0.80 0.80 0.70 1.00 1.00 1.00 1.00 12.60 10.50 The Trust oporate8 a pe90n xheme for Its ¢mpknyees, aNI compllol with emFloyer pelOn dulles in respect of its employees in accordan¢e with Part 101 the Ponilorn Acl 2008. There vrds l employte oanmng more than £60,IKJ) perarnum (2(Y222). 5. Trustee remuneratlon & related party transactions No Trustees re¢elvod any femufieratlon duriw the perio(l. (kne Trustee ratelved expens88 01 £98 durlng the perfod (2022: EniD. No Tnistees or other l10Th related to the chathy Imd arry petsonal Interest th any contract or transacllofi enlered Into bythe Tntsl duriry the perlod12022: none). Page 21
THE HUMAN DIGNITYTRUST (UMITED BY GUARANTEE) NOTES TO THE ACCOUNTS (contlnued) 10. Movements In funds 0110412022 Incorne Expendfture 3110312023 Restrfcted Funds FCDO Oak Foundation Efton lohn AIDS Foundallon The Baring Foundation Luminate (2022 grant) Lumlnato (slipend) Evan Cornlsh Foundallon NaxtEnergy Foundatlon 633.6n 149.345 43,148 24,368 633.673 149,345 43,148 24.368 8,872 3.674 5,0(KJ 2,000 870,080 3.674 3,674 866,406 Unrestricted FuNts General Fund Deiignaled Fund- 2022123 Proiects Designate(l Fund- 2023124 Proj8cts 540,603 156,444 {14.1351 516,763 651.713 360.319 169.898 627,192 169,8 821,611 691.047 51)2.628 71M).721 1.493.598 1,372.708 821,611 0110412021 In¢(Yne •nditure 3110312022 Reitrlcted Funds FCDO Oak Foundatton Luminate12Q21 granl Luminate {stipend) CAF US Donor Fund 598.550 90,019 22,067 &674 5.OlXJ 719.310 598.550 gJ.019 22.067 3.674 5.OOD 715.636 3,674 Unrestricted Fun(ts General Fund D085gnaled Fund- 2022123 Pmjects 520.565 510.517 156,444 666,961 490,480 540.602 156,444 697.046 520,565 49),480 520.565 1.386.271 1.206,116 700,720 FCDO Th6s gtanl Is lor The Human Dignity Trwt'$ work In reducing Ylolfjnce and dixriminatlon agalnsl LGBT people. women and girts, and other Vulnerable groups throwh the relorrn ol Ual offences, atdiriMInatiOn and hate crlme laws In tho C¢)mmonwealth and bayon Page 23
THE HUMAN DIGNITY TRUST (UMITED BY GUARANTEE) NOTES TO THE ACCOUNTS (continued) Oak Foundallon Th18 grant is for The Human Dignity Trust to create an enabling environment lor succe#ful legal chanug by developlng anfl implernenting media and comrnunKalion8 slrategles aor broader pub 8duGation campalgr linked to any litvtion or legi31atNe relorm elforL Ellon hn AIDS Foundallon Thls grant is forThe Human Dipnty Truit's work in removlng StrtUr21 barthra to HIV prevention by advancing decrlminalisaiion. rin Foun atlo Thls grant Is lor The Human Dlgnlty Tnmt to iupport a set of advocacy xtr¥it1 to infomi and convene key global stakeholde around a ground-breakiThJ declslon ty tlx Commllloe on the Ellmlnallon ol Dlscrimlnatlon Agaln81 Women (CEDAW). umlnale 2022 rant This grant Is for The Human Dignlty Tnt to hold a litlgant retreat to provmle respite and share learning. Lumlnale 2021 Thts urant 1$ lo support The Dignity TnNf¥ Inlemal theTth. equlty and Inclusion wo luminate Thls stlpend Is to support The Human DignityTrust* Internal Maching. Evan Cornish Foundation This grant Is for The Human Dignity Trt to ae¢elerate the de¢rfmlnaltsatlon of LGBT people and related legal advances globalty through iethnlral legal and sirateglc communlcatlons support lor the LGBT hun7an rights movement. NextEne Foundation This grant Is to cover a portion of a grdnt made by The Human Dignity TTUlt to a local LGBT organisation wo1 In a country In the Carlbbean whlch ¢rlmknallses LGBT people. CAF US Donor Fund Thls grant is to lund a small resear¢h develownent projecl aimed at developing and Improving The Human Dlgnlty Trusl's websilt. Page 24
THE HUMAN DIGNITY TrUST (LIMITED BY GUARANTEE) NOTES TO THE ACCOUNTS (Continued) 11. Anatysis of n81 awts b8twe•n furnts Unrestricted Funds Restrl¢ted Funds Total Funds 2023 Flxed Awets Nel Current wets 27,81 793,808 821.611 27.803 793.808 Totsl net &wt¥ 821,611 Unrestricted Fund$ Restricted Fund8 Total Funds 2022 ed Asyet¥ Net Current tyet$ 37,177 659,870 697.047 37.177 663.544 3,674 3,674 Total net assets 700,721 Pag• 25