THE HUMAN DIGNITYTRUST
Trustees, Report and
Financial statements to 31 March 2024
*ADEUGE5Y•
3011012024
COMPANIES HOUSE
A19
#119
Company registration: 7472200
Charity registration.. 1158093

THE HUMAN DIGNITY TRUST
(LIMITED BY GUARANTEE)
REPORT OF THE TRUSTEES
REFERENCE AND ADMINISTRATION DEfAILS
The Trustees, who are also directors for the purposes of the Cornpanies Act, present their twelfth
statutory report and accounts, covering the period I" April 2023 to 31" March 2024.
Charity Name
The Human Dignity Trust
Charity registration number
1158093
Company re8lStration number
7472200
Re8lstered Office
10 Queen Street Place
London EC4R IBE
Auditors
Knox Cropper LLP
65 Leadenhall Street
London EC3A 2AD
Sollcltors
Bates Wells LLP
10 Queen Street Place
London ECIN 2HR
Bankers
HSBC
31 Holborn
Holborn Circus
London EC4A 2DY
Operatin8 Office
4th Floor West- Quality House
5-9 Quallty Court, Chancery Lane
London WC2A IHP
Website
www.humandl
nit trust.or
MEMBERSHIP
The Trustees froffl 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 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 mernber
or wlthln one year after he or she ceases to be a member, for:
payment of theTrust's debts and liabilities contracted before he orshe 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
(LIMITED BY GUARANTEE)
REPORT OF THE TRUSTEES
FOUNDER MEMBER AND CHAIR OF TRUSTEES
The Founder Member, Timothy John Otty KC, was the first Chair of the Trustees. He retired from that
office effective 31 January 2016 after over 5 years at the helm. The Trustees appointed the Rt Hon
Shaun Woodward as the new Chair effective the same day and he remained Chair until 29 June 2022.
The Treasurer, Matthew Robinson, was Acting Chair from 29 June 2022 until Julia Chain, was
appointed effective 14 July 2022, resigning on 151 March 2024. Conway Blake was appointed effectlve
I" March 2024 and he remains Chair of the Trust. The Chair of the Trustees serves for such term of
office as the Trustees determine and they may at any time remove him or her from that office.
TRUSTEES
The Trustees who are serving at the date of this report or who have served durin8 the period covered
by the accounts are:
olnted
Resi
Name
s Trustee
2410512018
14107/2022
2910612022
3110112018
24105/2018
17109/2020
1710912020
16/0212023
16/0212023
0110612023
0110612023
as Trustee
P05ilion
Chair of Trustees
Chair of Trustees
Vice Chair of Trustees
Treasurer
Conway BLAKE
Julia Sarah CHAIN
01103/2024
Patrick DORIS
Matthew Charles ROBINSON
Conway BLAKE
Prof. Michael Kwame ADDO
Emma Jayne CUSDIN
Lvls Alfonso BARROSO
Robert Andrew SWADE
Andrew MILLER
Sara WILBOURNE
2311112023
Any person who is willin8 to act as a Trustee, and would not be disquallfled frorn actlng under the
prov151ons of Article of Assoclation number 27, may be appolnted to be a Trustee by a decision of the
Trustees, for such term as the Trustees may declde, provided that every appointment must have the
approval of the Founder while he remains a member (note: the Founder's membership ceased on
2910612022}.
TRUSTEE INDUCTION AND TRAINING
New Trustees are inducted into the governance responsibilities of the Trust, and of the Company as
registered charity, by the Chair and Chief Executive. Guidance information from the Charlty
Commission is made available to all Trustees.
Page 2

THE HUMAN DIGNITY TRUST
(LIMITED BY GUARANTEE)
REPORT OF THE TRUSTEES
KEY MANAGEMENT
The key management personnel of theTrust are Treva Denise (Téal Braun, Chief Executiveof the Trust,
supported by the Senior Management Team of Ariane Adam- Head of Legal, Emma Eastwood - Head
of Strategic Communications, and Victoria Sanderson- Head of Finance and Operations.
CHIEF EXECUTIV
Treva Denise (Téal Braun, Chief Executive of the Trust, has executive responsibilities for the Trust.
OBJECTS
The Trust was reglstered as a charlty on I, Au8USt 2014. The objerts of the Trust are for the public
benefit:
To promote and to protett human rights las set out in the Universal Declaration of Human Rights and
subsequent United Natlons conventions and declarations) throughout the world, and in particular Ibut
wlthout limitation):
the rights to humarn dignity and to be free from cruel, inhuman or de8radln8 treatment or
punishment;
the right to privacy and to personal and social development; and
to promote the sound administration of the law.
The charity conflrms the trustees have complled with the duty In section 17 of the Charities Act 2011
to have due regard to public benefit guidance published by the Commission in determinin8the activlty
undertaken by the charity.
FINANCIAL RESULTS FOR THE PERIOD
The financial results are set out in the attached accounts. Income forthe perlod was £1,752,436 whllst
expenditure totalled £1,435,178 Total funds held as at 31st March 2024 are £1,202,580.
Page 3

THE HUMAN DIGNITY 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 equates to approximately six months, unrestricted
operating expenditure. The actual level of reserves tends to fluctuate due to the seasonality of the
Trust's grant funding and expenditure, and should it deviate si8nificantly from this level, the Trustees
would conduct a review, Based on the results for the year ended 31 March 2024 the required level of
reserves would be £476,843. Free reserves, excluding designated f unds and funds tied in fixed assets,
as at 31 March 2024, are £850,412. In order to secure the future of the Trust, the aim of the Trustees
is to secure the on-going financial commitment of funders.
PRINCIPAL RISKS
The Board of Trustees, and Finance, Audit, Rlsk and Governance Committee, meet flve times per
year, and more frequently if appropriate. All signif icant risks, together with current mitigation
actions, are reviewed regularly throughout the year through a formal risk management process. The
Trustees are satisfied that the risks identified have been mitigated to an acceptable level.
The principal risks and uncertainties identif led by the charlty are as follows:
Rlsk Identified
Actlon taken to mltlgate rlsk
Income risk
A strict income budget is in place, with bi-monthly targets.
The Board of Trustees meets five times per year to discuss
progress.
Rlsk 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 majorlty of our fundraising has been with established foundations, corporates, and
government bodies, all of which have rigorous application and approval procedures. The Trust has
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 recurrin8 basis. We do not
fundraise through mass appeals or use external professional fundraisers.
TRU5TEES' RESPON5181LITIES
The Trustees (who are also directors of the Trust for the purposes of company law) are responsible for
preparing the Trustees, report and the financial statements in accordance with applicable law and
United Kingdom accountin8 Standards (United Kingdom Generally Accepted Accounting Practice).
Page 4

THE HUMAN DIGNITY TRUST
(LIMITED BY GUARANTEE)
REPORT OF THE TRUSTEES
Company law requires the Trustees to prepare financial statements for each financlal year. Under
company law the Trustees must not approve the financial statements unless they are satisfied that
they give a true and fair view of the slate of affairs of the charitable company and of the incoming
resources and application of resources, including the income and expenditure, of the charitable
company for that period. In preparing these financial statements, the Trustees are required to:
select suitable accountin8 policies and then apply them conslstentty;
observe the methods and principles of the Charities SORP.
make judgement5 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 Trustees are responsible for keepln8 adequate accountln8 records that are suff icient to show and
explain the charitable company's transactions and disclose with reasonable accuracy at any time the
financial position of the charitable company and enable them to ensure that the financial statements
comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the
charltable company and hence for takln8 reasonable steps for the prevention and detection of fraud
and other Irregularities.
In so faras we are aware:
There is 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 Informatlon and to establlsh that the charltable company's auditors are aware of
that Information.
The report of the Trustees has been prepared in accordance with the special provisions relatin8 to
companies subject to the small companies regime within Part 15 of the Companies Act 2006.
PLANS FOR THE FUTURE
We will be finalislng a new 5-year strategylo commence April 2024 and rurn to March 2029. With both
ongoing success in our work in the past year and a growing anti-LGBT movement in some regions, we
will continue the same work we've always done whilst building in new, agile strategies to help our
partners counter rollback and regression.
Our central focus will remain providing technical assistance for decriminalising consensual same-sex
sexual conduct, eradicating other repressive laws and practices that are justified on the basis of the
criminal law, reforming wider sexual offence laws and enacting protective legislation, inclusive of both
old colonial-era laws and newer forms of criminalisation.
We will continue expanding our complementary support to local partners with media and
communications strategies. Havlng grown our In-house legal team over the past year, including
bringing on board new regionally-based members of the team in the regions in which we work, we
Page 5

THE HUMAN DIGNITY TRUST
(LIMITED BY GUARANTEE)
REPORT OF THE TRUSTEES
will expand our work and provide ever-increasing support for local partners with their legal change
efforts.
Our new 5-year Strategy12024-20291, will incorporate five priority areas:
l. Strate8ic human rights litigation;
2. Le8lslatlve reform;
3. Media, communications and public education;
4. International and regional and advocacv.
5. Operational strengthening.
In close collaboration with our local partners, we will press forward with existing and new legal cases,
technical asslstance for legislatlve reform and communications plans across Africa, Asia, the Caribbean,
and the Paclflc. We will also continue to update, promote, disseminate, and leverage our extensive
body of research including at key regional and international fora, in order to keep the issues of
decrlminallsatlon, wlder sexual offences law reforrn and protectlve legislation on human rlghts
agendas around the Commonwealth and beyond.
As we Brow, we will build up our internal operational capacity and ensure our high-performin8 teams
have what they need to thrive.
ACTIVITIES UNDERTAKEN DURING THE REPORTING PERIOD
Between l April 2023 and 31 March 2024, the Trust completed a number of major activities and
achieved signif icanl legal successes, across both our strate8ic Iltlgatlon and legislative reform work to
support local partners to eradicate laws that criminalise, discriminate against and fail to adequately
protect LGBT people. We also successfully grew our media and communications strate8ies in
collaboration with our local civil society and government partners.
Technlcal legal osslstance
In this period, the Trust has been working actively with local clvll society, legal and government
partners in 18 countries across four regions of the world.
We supported one new decrimlnallsatlon case filed irn a domestic court, continued to support ongoing
flled cases and litigants in seven jurisdictions, and supported two further jurisdictions with efforts to
ensure implementation of international human rights decisions calling for decriminalisation. We also
worked in an additional six countries through research, strategy sessions. legal drafting, online
trainings andlor consultations with a view to developing legal Strategies to challenge anti-LGBT laws
in the courts.
Three decriminalisation cases and one freedom of association case were argued in domestic first
instance or appeal courts. with Judgments expected in 2023-24,
Page 6

THE HUMAN DIGNITY TRUST
(LIMITED BY GUARANTEE)
REPORT OF THE TRUSTEES
We helped achieve a landmark court victory that decriminalised LGBT people in Mauritius,
Our legislative reform work, in which the Trust provldes technical leBal assistance on request to
governments seeking to reform sexual offence laws that criminalise, discriminate a8ainst, or fail to
adequately protect LGBT people and other marginalised groups, and to enact protective legislatlon,
was also active this year. With renewed funding from the UK Foreign, Commonwealth and
Development Office, the Trust provided ongoing technical legal expertise to two Commonwealth
governments to develop human rights compliant bills on sexual offences, hate crimes and/or equal
opportunitie5. Bills in these and other partner countries are finalised and working their way through
dornestlc legislative processes, We also supported clvll society or8anisations in one additional country
to effectively analyse or advocate for legislative reform, and we brought together participants from
nine countries to discuss and strategise around the potential development of hate crime legislation
The direct beneficiaries of our work- namely the LGBT populations in the countries in which the Trust
is active
totals close to 20 million people globally. In the case of our le8islative reforrn work,
addltional beneficiaries Include tens of millions of other marginalised people such as women, children
and persons with disabilitles all of whom wlll directly beneflt from broad-based reforms to
dlscrlmlnatory or inadequate sexual offence laws or the enactment of hate crime or equal
opportunlties legislation.
Media and communicutions
Our media and communication5 5UPPOrt to our local partners always complements ourtechnical legal
assistance.
We supported the development and implementation of communications strate8ies linked to liti8ation
In elght countries in the Carlbbean, the Pacific, Asla and Africa. Together with our partners and local
lawyers in two of these countries, this involved agreeing messaging and media relations tactics in
advance of case filings in order to prepare the ground for facts-based and persuasive reporting on
constitutional challenges, whilst in another six countries we supported the drafting of press releases
and think pieces following key hearings and judgments.
The Trust's support to local public education campaigns linked to le8al change continued In three
country, with publlc seNlce announcements reachlng slgnificant percentages of one of the country's
population across broadcast and digital. A research project, including pollin& which will eventually
inform similar campaigns in one further country, was also developed.
We continued to advance our use of film to communicate complex and compelling legal issues
affecting LGBT human riBhts to broader global audiences. Over the course of ihe year, the Trust
produced two films, includin8 a new impact video profiling our work. Our 30-minute documentary
film, on Ihe ur8ency and need for reforrn of sexual offence laws and Introduction of hate crlme
legislation in the Commonwealth, continued to win garlands with a grand total of over60 film festivals
awards and selections.
PaBe 7

THE HUMAN DIGNITY TRUST
(LIMITED BY GUARANTEE)
REPORT OF THE TRUSTEES
TheTru5t scored over 1959 media mentions during the year, comprislng a reach of 6.73 billion people
globally.
Leadershlp ond growth
Téa 8raun contlnued to lead the organisation. Under her leadership and thanks to the generous
support of our donors, we Brew our annual in¢omè to £1,752,436 in this financial year. The valve of
pro bono legal service5 in support of our work from our Legal and Bar Pane15 this year amounted to in
excess of £1.5 milllon. We also completed the fina5 year of irnplementing our 3-Year Strategy {2021-
20241 with great success. including achieving a record number of le8al victories, and further increasing
our pem)anent staffin8 complement In order to meet the demand5 and opportunities for our work.
For the flrst tlme ever, we brought on board three Senior Associates based in the regions in which we
work and representing the Trust to help advance our mission, as well as a long-term Senior Legal
Consultant based in one of the re8ions who Is workin8 Wlth us to advance a new tase the UN level.
Si8ned on behalf of the Trustees
. 23￿ Oc¢ 2024
Chair of Trustees
Dated: 26th September 2024
Pa8e 8

THE HUMAN DIGNITY TRUST
(registered company no. 07472200)
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF
ThE HUMAN DIGNITY TRUST FOR THE YEAR ENDED 31 MARCH 2024
We have audlted the financial statements of The Human Oignity Trust Ithe company'l for the year ended 31
March 2024 which comprise the Statement of Financial Activities. the Balance Sheet, the Statement of Cash
flows and notes to the financial statements. including a summary of slgnlficant atcountinB policies. The financial
reporting framework that has been applied in their preparation is applicable law and United Kin8dom Atcounting
Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and
Republic of Ireland {United Kingdom Generally Accepted Accountin8 Prallicel.
In our oplnion. the financlal statements:
give a true and fair view of the state of the company's affairs as at 31 March 2024 and of income and
expenditure for the year then ended,.
have been properly prepared In accordènce wlth Unlted KinBdom Generally Accepted Accounting Practice;
and
have been prepared in accordance wlth the requlrements of the Companles Act 2006.
Basls for oplnion
We conducted our audlt in accordance with International Standards on Auditing IUKI IISAS IUKI) and applicable
law. Our responsibilities under those standards are further described in the Auditorfs responsibilities for the audit
of the financial statements section of our report. We are independent of the Sn accordance with the ethical
requirements that are relevant to our audit of the financial statements in the UK, includin8 the FRC'S Ethical
Standard, and we have fulfilled our other ethical responsibilitles in accofdance with these requlrements. We
believe that the audit evidence we have obtained is sufficlent and appropriate to provide a basi5 for our opinion.
Concluslons relatln8 to zolng concern
In audltlng the flnanclal stalements, we have concluded that the trustees, use of the golng concern basls of
accountlng In the preparatlon of the financlal 5tatement5 is appropriate.
Based on the work we have performed. we have not identifled any material uncertalnties relating to events or
conditions that, individually or collectively, may cast slgnificant doubt on the charitable company's ability to
continue 35 a 80in8 concern for a period of at least twelve month5 from when the financial statements are
authorised for issue.
Our responslbilities and the responslblllties of the trustee5 Wlth respect to going concern are described in the
relevant sections of this report.
Other Inforfflation
The other informatlon comprises the Information included In the annual report. other than the financial
stalements and our audrtorfs report thereon. The trustees are responsible for the other inforrnation.
Our opinion on the financial statements does not cover the other information and, excepl to the extent othcrwist
explicitly stated in our report, we do not express any form of assurance conclusion thereon.
Page 9

THE HUMAN DIGNITY TRUST
{reg15tered company no. 07472200)
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF
THE HUMAN DIGNITY TRUST FOR THE YEAR ENDED 31 MARCH 2024
In connection with our audit 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 such material
inconsistencies or apparent material misstatements, we are required to determine whether there is a material
misstatement in the financial statements 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 fact. We have nothing to report In this regard.
Opinions on other matters prescribed by the Companies Act 2006
In our opinion. based on the work undertaken in the course 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 prepared is consistent with the
financlal statements; and
the directors, report included wlthin the trustees, report has been prepared in accordance with applicable
legal requlrements.
Matters on which we are requlred to report by exceptlon
In the light of the knowledge and understanding of the and its environment obtained in the course of the audit,
we have not identified material misstatements in the directors, report included within the trustees, report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006
requires us to report to you if, in our opinion..
adequate accounting 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 disclosures of trustees, rernuneration specified by law are not made; or
we have not received all the information and explanatlons we require for our audit.
the trustees were not entitled to prepare the financial statements in accordance with the small companies
re8ime and take advantage of the small companies, exemptions in preparing the trustees, report .
Responslbllltles of trustees
As explained more fully 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 thal they glve a true and fair vlew, 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 assessing the 's ability to continue as a
going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of
accounting unle55 the trustees either intend to liquidate the or to cease operations, or have no realistic
alternative but to do 50.
Page 10

THE HUMAN DIGNITY TRUST
(registered company no. 07472200)
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF
THE HUMAN DIGNITY TRUST FOR THE YEAR ENDED 31 MARCH 2024
Auditor'5 responslbllltles for the audlt of the finan¢lal statements
Our objectives are to obtain reasonable assurance about whether the flnanclal 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, individually or in the aggregate, they could reasonably be
expected to influence the economic decisions 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 misstaternents 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 re8ulatory frameworks that are applicable to the charitable
company and determlned that the most $18nlflcant are the Staternent of Recommended Practlce 'Accountin8
and Reporting by Charltles, ISORP 20151, in accordance with the FlnancSal Reporting Standard appllcable 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 funds was 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 charity's documented policies and procedures.
The audit team, which is experienced in the audit of charities, considered the charity's susceptibility to
material misstatement and how fraud may occur. Our considerations included the risk of management
override.
Our approach was to check that the income from granls and donations were properly identified, expenditure
were complied with the control procedures and appropriately charged. In addition, we checked that
restricted income was properly identified and separately accounted for and to ensure that only valid and
appropirate expendlture was charged to restrlcted funds. We also reviewed Journal adjustments and
unusual transactions.
A further description of our responsibilities for the audit of the financial statements is located on the Financial
Reporting Council's website at: htt
www.
rc.or
auditorsre5
onsibilities. This description forms part of our
auditorfs report.
Page 11

THE HUMAN DIGNITY TRUST
(reglstered company no. 07472200)
INDEPENDENT AUDITOR'S REPORTTO THE MEMBERS OF
THE HUMAN DIGNITY TRUST FOR THE YEAR ENDED 31 ￿RCH 2024
Use of our report
This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of ihe
Companies Act 2006. Our audit work has been undertaken, so that we might state to the companws rnembers
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 responsiblllty to anyone other than the company and the
compan￿5 members as a body* for our audit work, for thls report or for the opinions we have formed.
Shoalb Ai$ha¢ (Thu, 241h Ocl 2024
15',22.,54 BST)
Shoaib Arshad (Senior Statutory Auditor)
For and on behalf of:
Knox Cropper LLP
Chartered Accountants & Statutory Auditors
65 Leadenhall Street
London
EC3A 2AD
24 Oct 2024
Page 12

THE HUMAN DIGNITY TRUST
(LIMITED BY GUARANTEE)
STATEMENT OF FINANCIAL ACTIVITIES
IINCORPORATING THE INCOME AND EXPENDITURE ACCOUNTS)
FOR THE YEAR ENDED 31ST MARCH 2024
Unrestricted Restrlcted
Funds
Funds
Total
2024
Unrestrlrted Restricted
Total
Funds
Funds
2023
(restated) (restated)
Notes
Income from".
Oonations and legacies
Investments
Other income
628,607 1,103,652 1,732,259
20,177
20,177
621,291
3,901
2,000
930,118 1,551,409
3,901
2,000
Totol income
648.784 1,103.652 1,752,436
627.192
930,118 1,557,309
Expenditure on:
Costs of generatin8 funds
Costs of raising funds
Charitable activities
132.634
330.905
132.634
971,639 1,302,544
123.534
379,094
123,534
870,080 1,249,174
Total expendlture
463,539
971,639 1,435,178
502,628
870,080 1,372,708
Net movement In funds
185,245
132,013
317,258
124,564
60,038
184,601
Funds brouqhtfotword
821,611
63,712
885,322
697,047
3,674
700,721
Funds corrledforword
1,006.856
195,725 1.202,580
821,611
63,712
885,322
The statement of f inancial activities includes all gains and losses in the period. All income and expenditure is
derived from continuing activities.
The notes on pages 16 to 25 form part of these financial statements.
Page 13

THE HUMAN DIGNITY TRUST
{LIMITED BY GUARANTEE)
BALANCE SHEET AT 31ST MARCH 2024
2024
2023
Notes
(restated)
27,803
Fixed Assets
16,225
Current Assets
Debtors
Cash at bank and in hand
Total Current Assets
34,309
1,231,175
1,265,484
242,434
731,882
974,316
Credltors: amounts falling due
within one year
79,129
116,797
Net Current Assets
1,186,355
857,519
Net Assets
1,202,580
885,322
Funds of the Trust
Unrestricted funds
General Fund
Designated Fund - 2023124 Projects
Designated Fund - 2024125 Projects
850,412
156,444
665,167
156,444
1,006,856
195,724
821,611
63,712
Restrlcted funds
Total Funds
io
1,202,580
885,322
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 were
Signed on its behalf on
26th September 2024
l.L.
c￿1￿19¥￿414￿0￿, 23id Ocl 2024
.45".36
Aair olwustees / Company Director
iWe(J, 23id
fr&SWlér'lt8Albany Director
Company registration number: 7472200
Page 14

THE HUMAN DIGNITY TRUST
(LIMITED BY GUARANTEE)
CASH FLOW STATEMENT
FOR THE YEAR ENDED 31 MARCH 2024
2024
2023
Irestated)
Cash flows from operatlng actlvltles:
Net cash from operating activities (see below)
485,460
311,721
Cash flows from investing activities
Interest f rom investments
Fixed Assets
20,177
(6,3431
13,834
3,901
110,0931
16, 1921
Net cash provided by investing activltles
Change In cash and cash equlvalents In the year
499,293
305,527
Cash and cash equSvalents at the be8lnning of
the year
731,882
426,355
Cash and cash equivalents at end of the year
1,231,175
731,882
2024
2023
Irestated)
Net Income for the year Iper Statement of
Flnanclal Actlvltlesl
317,258
184,601
Adjustments for:
Interest from investment income
Depreciation
Decrease in debtors
{Decreasel/ increase in creditors
120,177)
17,922
208,125
137,668)
13,901}
19,467
194,202
182,649)
Net cash from operating activities
485.460
311.721
Analysis of cash and cash equivalents
2023
Cashflows
2024
Cash in hand
731,882
499,293
1,231,175
Page 15

THE HUMAN DIGNITY TRUST
(LIMITED BY GUARANTEE)
NOTES TO THE ACCOUNTS
l. Accounting policies
The principal accounting policies adoptedi judgements and key sources of estimation in the preparation of
the f inancial statements are as follows:
la) Basls of accounting
The financial statements have been prepared in accordance wlth AccountlnE and Reporting by Charities:
Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 {Charities
SORPIFRS10211, the f inancial Reportin8 Standard applicable in the UK and Republic of Ireland IFRS 1021.
The Human Dignity Trust meets the definition of a public entlty under FRS 102. Assets and liabilities are
initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting
policy notes.
(b) Incorporatlon detalls
The charity is a private limited company incorporated In England and Wales. The company's registered
number is 7472200 and its registered office is 10 Queen Street Place, London, EC4R IBE. The charity's
principal activity is to support those who want to challenge laws that criminalise lesbian, 8ay, bisexual and
transgender ILGBTI people wherever they exist in the world, through litlgation and legislative reform.
(c) Depreclatlon of flxed assets
Depreciation is calculated so as to write off the cosl of an asset over the useful economic life of that asset as
follows:
Leasehold improvements - Straight line over the length of the lease
Fixtures & f iltings Straight line over 3 years
IT equipment - Strai8ht line over 3 years
(d) Fund accounting
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general
objectives of the Trust, Restricted funds are subjected to restrictions ori their expenditure imposed by the
donor or through the terms of an appeal.
Page 16

THE HUMAN DIGNITY TRUST
(LIMITED BY GUARANTEE)
NOTESTO THE ACCOUNTS
l. Accounting policies (contlnued)
le) Income
Income is recognised 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 rneasured with sufficient reliability.
Where income has related expenditure las with fundralsln8 or contract Income) the figures are reported
gross in the SOFA.
Grants and donations are only included In Ihe SOFA when they are probable to be recelved, can be measured
reliablyi and the charity is enlitled to the income.
Gifts in kind are accounled for at a reasonable estimate of thelr value to the Trust or the amount actually
realised and are included in the SOFA as incornin8 resources when receivable.
Donated services and facilities are only included in incoming resources (with an equivalent amount in
resources expended) where the benefit to the Trust is reasonably quantifiable, 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 recelved is not included In the accounts but is described In the Trustees,
annual report.
Investment income is included in the accounts when receivable.
Ifl Expenditure
Liabilities are recognised as soon as there is a le8al or construrtive obligation committing the Trust to pay
out resources.
Costs of 8eneratlng funds Includes the costs assoclated wlth attracting voluntary income.
Trust activities includes the costs incurred by the Trust in the delivery of its activities. It includes bolh those
osts that can be allocated directly to such activities and those costs of an indirect nature necessary to
support them.
Governance costs include costs of the preparation and audit of the statutory accounts, the costs of
Members, and Trustees, meetings and cost of any legal advice to Trustees on governance or constitutional
matters.
Page 17

THE HUMAN DIGNITY TRUST
(LIMITED BY GUARANTEE)
NOTESTO THE ACCOUNTS
l. Accounting policies (continued)
(g) Key management disclosure
The total employee benefits of the key management personnel were £301,146 (2023: £319,501).
(h) Cash and cash equlvalents
Cash and cash equivalents Includes cash and short lerm 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.
lil Golng concern
The Trustees consider there are no material uncertainties about the CharitV'5 ablllty to continue as a golng
concern. The review of our f inancial positlon, reserves level and future plans 8lves Trustees confidence the
charity remains a going concern for the foreseeable future.
(i) Creditors and provisions
Creditors and provisions are recognised where the charity has a present obligation resultin8 from a past
event that wlll probably result in the transfer of funds to a thlrd party and the amount due to settle the
obllgatlon can be measured or estimated reliably. Credltors and provisions are normally recognised at thelr
settlement amount after allowin8 for any trade discounts due.
Ik) Estlmates and judgements
Estimates and judgements are continually evaluated and are based on historical experience and other
factors, including expectations of future events that are believed to be reasonable under the circumstances.
Although these estimates are based on the Trustees, best knowled8e of the amount, events or actions,
actual results ultimately dlffer f rom these estlmates.
Page 18

(LIMITED BY GUARANfEE)
NOTES TO THE ACCOUNTS (contlnued)
2. Total Income (restated)
Donations and legacies
Unrestricted Restricted
Funds
Funds
Total
2024
Unrestricted Restricted
Funds
Funds
Total
2023
{re$tated) (restated)
ARCUS
FCDO
Luminate
Oak Foundation
Open Society Foundatlons
SiErid Rausing Trust
Equality Without Borders
78.724
439,127
78,724
439,127
80,092
210,000
139,433
425,000
51,515
633,673
24,597
159,979
633,673
270,555
259,979
80,092
80,000
139.433
125,000
51,515
245,958
loo,000
130,000
300,000
125,000
59,259
125,000
59,259
Elton John AIDS Foundation
The Baring Foundation
RMDS Foundation
Evan Cornish Foundation
NextEnergy Foundation
UHAI
Le8acy
Miscellaneous donations
Corporate donations
147,996
147,996
52,382
52.486
52,382
52,486
5,000
5,000
2,000
10,000
10,000
10,000
10,000
2,000
5,805
5,000
5,000
2,000
2,000
5,805
30,000
56,074
30,000
56,074
49,883
82,684
49,883
82,684
628,607
1.103,652
1,732,259
621,291
930,118
1,551,409
Investments
Unrestricted Restricted
Funds
Funds
Total
2023
Unrestrlcted Restrlrted
Funds
Funds
Total
2022
Bank interest
20,177
20,177
3,901
3,901
20,177
20,177
3.901
3,901
Other Income
Unrestrlcted Restrlcted
Funds
Funds
Total
2023
Unrestrlcted Restricted
Funds
Funds
Total
2022
Fees
2,000
2,000
2,000
2,000
Page 19

THE HUMAN DIGNITY TRUST
{LIMITED BY GUARANTEE)
NOTES TO THE ACCOUNTS (contlnued}
3, Total expendlture
Basis of
Allocation
Direct
Staff Time
Staff Time
Staff Time
Staff Time
Usage
Direct
Direct
Direct
Dlrect
Direct
Staff Time
Direct
Staff Time
Staff Time
Fundraising Trust Artlvities Governance Total 2024
Annual Accounts
Bank Charges
Equipment and l.T. Costs
Insurance
Offlce, Printing and Statlonery
Professional Fèes
Advocaty costs
Litigation costs
Communications costs
Fundraising costs
Le81slative reform costs
Rent and Rates
Salaries and Fees
Telephone and Communications
Other establishment costs
51,119
441
1,187
651
60
1.206
51,119
4.803
12,932
7,095
656
117.881
52,864
136,237
48,318
6,030
148.434
101.775
716.724
1.560
10,828
691
1,860
1.021
94
3.671
9,885
5,423
501
116.675
52,864
136,237
48,318
6,030
148,434
77.795
558.718
1.192
8,229
14,639
103,807
224
1,516
9.341
54,199
143
1,083
129,882
2,578
1,167.943
13,699
119.430
1,645
1,417,256
17,922
Depreciation
Staff Time
132,460
1,181,643
121.075
1,435,178
Basis of
Allocatlon
Direct
Staff Time
Staff Time
Staff Time
Staff Time
Usa8e
Direct
Direct
Direct
Direct
Direct
Staff Time
Dlrect
Staff Time
Staff Time
Fundralsln8 Trust Actlvltles Governance Total 2023
Annual Accounts
Bank Charges
Equipment and l.T. Costs
Insurance
Off ice, Printing and Stationery
Professional Fees
Advocacy costs
Litigation costs
Communications cost5
FLJndraising costs
Legislative reform costs
Rent and Rates
Salaries and Fees
Telephone and Communications
Other establishment Costs
7,108
577
679
334
68
2.643
7.108
6,291
7,398
3.643
738
44,740
7,503
75,234
89,063
2,721
309,701
112,620
674,652
3,982
7,846
905
1,064
524
106
4,809
5.655
2.785
564
42,097
7,503
75.234
89,063
2,721
309,701
86,085
515.692
3.044
5,325
16,199
97,041
573
1,601
10.336
61,919
365
920
120,734
2,800
1.147,557
14,880
84.949
1.787
1,353,240
19,467
Depreciation
Staff Tlme
123,534
1,162,437
86,736
1,372,708
Page 20

THE HUMAN DIGNITY TRUST
(LIMITED BY GUARANTEE)
NOTES TO THE ACCOUNTS (continued)
4. Net movement in funds is stated after charsinÈ:
2024
2023
Auditors, remuneration plus VAT
10,680
7,080
Salarles and wages
Pension costs
Social Security costs
619,317
35,555
61,852
576,438
36,949
61,266
716,724
674,652
The number of employees durin8 the period was 1412023 131.
The Trust operates a pension scheme for Its employees, and complies with employer pension duties in
respect of its employees in accordance with Part l of the Pensions Act 2008,
There were 3 employees earning more than £60,000 per annum (2023.11.
5. Trustee remuneratlon & related party transactlons
No Trustees received any remuneratlon durln8 the perlod. One Trustee received expenses of £98 durin8
the period12023: £nill,
No Trustees or other person related to the charity had any personal interest in any contract
or transaction entered into by the Trust during the period {2023: none).
Page 21

THE HUMAN DIGNITY TRUST
(LIMITED BY GUARANTEE)
NOTES TO THE ACCOUNTS (continued)
6. Taxation
As the Trust is a non-trading organisation with charitable objectives, there is no liability to
corporation tax.
7. Fixed assets
Leasehold
improvements
Flxture &
fittlngs
IT equipment Total
Costs
As at 31 March 2023
59,794
8,890
4,109
19,079
2,234
87,763
6,343
Acquired during the year
As at 31 March 2024
59,794
12,999
21,313
94,106
Accumulated depreciation
As at 31 March 2023
42,853
11,959
7,040
1,591
10,067
4,372
59,959
17,922
Char8e for the year
As at 31 March 2024
54,812
8,631
14,439
77,881
Net book value
As at 31 March 2023
16,941
1.850
9,012
27,804
As at 31 March 2024
4,982
4,368
6,874
16,225
8. Debtors
2024
2023
Other Debtors and Prepayments
34,309
242.434
242.434
9. Creditors: amounts falling due within one year
2024
2023
{restated)
16,400
100.397
Taxation and Social Security
Other Creditors and Accruals
26,497
52,632
79,129
116,797
Page 22

THE HUMAN DIGNITY TRUST
{LIMITED BY GUARANTEE)
NOTES TO THE ACCOUNTS {continued)
10. Movements in funds (restated)
0110412023
Income
Expenditure
3110312024
Restricted Funds
FCDO
Oak Foundation
Elton John AIDS Foundation
The Baring Foundation
Luminate
NextEnergy Foundation
Sigrid Rausing Trust
ARCUS
UAHI
439,127
130,000
147,996
439,127
88,126
133,202
23,276
15,725
10,634
9,234
28,118
15,725
52,508
24,028
4,842
2,000
300,000
78,724
5,805
2,000
33,622
78,724
266,378
5,805
63,711
1,103,652
971,639
195,724
Unrestricted Funds
General Fund
Designated Fund - 2022123 Projects
Designated Fund - 2023124 Projects
665,167
156,444
648,784
463,539
850,412
156,444
821,611
648,784
463,539
1,006,856
885,322
1,752,436
1,435,178
1,202,580
0110412022
Income
(restated)
633,673
159,979
52,382
52,486
24,597
Expendlture
3110312023
(restated)
Restricted Funds
FCDO
Oak Foundation
Elton John AIDS Foundation
The Baring Foundalion
Luminate12022 grant)
Luminale Istipendl
Evan Cornish Foundation
NextEnergy Foundation
633,673
149,345
43,148
24,368
8,872
3,674
5,000
2,000
10,634
9,234
28,118
15,725
3,674
5,000
2,000
3.674
930,118
870,080
63.711
Unrestricted Funds
General Fund
Desi8nated Fund - 2022123 Projects
Designated Fund - 2023124 Projects
540,603
156,444
627,192
502,628
665,167
156,444
700,721
1,557,309
1,372,708
885,322
FCDO
This grant is for The Human Dignity Trust's work in reducing violence and discrimination against LGBT people,
women and girls, and other vulnerable groups through the reform of sexual offences, anti-discrimination and hate
crime laws in the Commonwealth and beyond.
Page 23

THE HUMAN DIGNITY TRUST
(LIMITED BY GUARANTEE)
NOTES TO THE ACCOUNTS (continued)
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 and/or broader public education campaigns
linked to any litigation or legislative reform effort.
Elton John AIDS Foundatlon
This grant is for The Human Dignity Trust's work in removin8 Structural barriers to HIV prevention by advancing
decriminalisation.
rin
undati
Thls grant Is for The Human Dl8nlty Trust to support a set of advocacy activities to inform and convene key global
stakeholders around a ground-breaking decision by the Commlttee on the Elimination of Discrimination Against
Women ICEDAWI.
Luminate
2022
rant
This 8rant is for The Human Dignity Trust to hold a Iltigant retreat to provide respite and share learning.
Luminate
2021
rant
This grant is to support The Human Dignity Trust's internal diversity, equity and inclusion work.
Evan Cornish Foundation
This grant is for The Human Dignity Trust to accelerate the decriminalisation of LGBT people and related
legal advances globally through technical legal and strategic communications support for the LGBT
human rights movement.
NextEner
Foundation
This grant is to cover a portion of a grant made by The Human Dignity Trust to a local LGBT organisation
working in a country in the Caribbean which criminalises LGBT people.
Page 24

THE HUMAN DIGNITY TRUST
(LIMITED BY GUARANTEE)
NOTES TO THE ACCOUNTS (continued)
11. Analysis of net assets between funds
Unrestricted
Funds
Restricted
Funds
Total Funds
2024
Flxed Assets
Net Current assets
16,225
990,631
16,225
1,186,355
195,724
Total net assets
1,006,856
195,724
1,202,580
Unrestrlcted
Funds
Restrlcted
Funds
Total Funds
2023
(restated)
Fixed Assets
Net Current assets
27,803
793,808
27,803
857,519
63,712
Total net assets
821,611
63,712
885,322
Page 25