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2023-03-11-accounts

Trustees’ Annual Report for the period

From: 12 March 2022 (Period start date); To: 11 March 2023 (Period end date)

Charity name: The Accountability Unit

Charity registration number: 1166018

Objectives and Activities

SORP reference
Summary of the purposes of
the charity as set out in its
governing document		 Para 1.17 For the public benefit, to promote human
rights (as set out in the Universal
Declaration of Human Rights (“UDHR”)
and
subsequent
United
Nations
conventions
and
declarations,
the
European Convention for the Protection
of Human Rights and Fundamental
Freedoms, and in regional codes of
human rights which incorporate the
rights contained in the UDHR and those
subsequent United Nations conventions
and declarations) throughout the world.
(Further specificity is provided in Clause
3 of the Constitution).
Summary of the main
activities in relation to those
purposes for the public
benefit, in particular, the
activities, projects or
services identified in the
accounts.		 Para 1.17 and
1.19		 Accountability Unit has four strategic
work
streams:
advocacy,
litigation,
research
(or
policy-advice)
and
mentoring.
The work streams have an over-arching
purpose to procure the equal and non-
discriminatory
provision,
application,
and enforcement of international human
rights,
international
criminal
and
humanitarian law in conflict settings in
the areas and countries of the charity’s
interest.
Those
areas
include
ending
legal
impunity for sexual and gender-based
violence;
supporting
gender
mainstreaming both during and after
conflict; and upholding civil, political
economic social and cultural rights. All of
Accountability
Unit’s
services
are
providedpro-bono. The countries of
interest include, but are not limited to, the
Southern Caucasus and the‘Middle East’.
Statement confirming
whether the trustees have
had regard to the guidance		 Para 1.18 The trustees are aware of the guidance
issued by the Charity Commission on
public benefit. In relation to decisions to

issued by the Charity Commission on public benefit

which the guidance is relevant, such as in shaping our objectives for the year and planning our activities, the trustees have considered the Charity Commission’s guidance and kept this in mind.

Additional information (optional) You may choose to include further statements where relevant about:

SORP reference
Policy on grant making Para 1.38 Accountability Unit does not undertake
grant-making activities.
Policy on social investment
including program related
investment		 Para 1.38 Accountability Unit does not undertake
social investment.
Contribution made by
volunteers		 Para 1.38 As Accountability Unit is a small charity,
incorporated in March 2016, it relies on
several permanent members to undertake
its advocacy and litigation activities
supported by a very dedicated team of
external_pro bono_legal professionals
who
are
actively
managed
by
the
permanent or voluntary staff members.
(All permanent members are volunteers,
but
some
are
part-remunerated
as
consultants on a project-by-project basis.
In the last financial year, Accountability
Unit
welcomed
one
additional
new
member but were approached by several
other
people
for
opportunities
to
collaborate). Many part-time volunteers
contribute
to
its
research
and
occasionally supervise dedicatedpro
_bono_contributors who are also legal
professionals. (In the last financial year
approximately 25 external professionals
were engaged in extensive research
work). Accountability Unit has apro-bono
board of advisors who contribute to
providing strategic and organisational
advice when required. The permanent
staff members are also responsible for
making applications for project grants for
human rights work from philanthropic
partner/foundations/trusts on a project-
by-project basis only.
Other N/A

Achievements and Performance

SORP reference
Summary of the main
achievements of the charity,
identifying the difference the
charity’s work has made to
the circumstances of its
beneficiaries and any wider
benefits to society as a
whole.		 Para 1.20 As
a
relatively
young
charity,
Accountability Unit in its past seven years
of
operations
has
established
a
professional network of human rights
professionals and built an organisational
infrastructure to assist victims of human
rights violations who otherwise would
receive no help. It is now a respected NGO
in the field of public international law and
international criminal law.
The achievements in respect of the four
work streams are summarised below:
Litigation and Research. Substantive
work conducted by the Accountability
Unit over the past year, in summary,
includes the following:
(i)
Continuing a major project with
the Yazidi Justice Committee
(YJC); a five-organizationad
hoc
committee
led
by
Accountability Unit looking at
the issue of accountability for
the
crime
of
genocide
committed against Yazidis in
the Middle East. July 2022 saw
the publication of its major
report:
State
Responsibility
and the Yazidi Genocide at a
side event to Inter-Ministerial
on Freedom of Religious Belief
hosted by the FCDO. The side-
event for the launch of the
report was in the House of
Lords. Efforts to follow-up on
recommendations
from
the
report continued with relevant
stakeholders.
(ii)
Conducting research, drafting
and
providing
advice
and
assistance to parliamentarians
on issues related to genocide
and crimes against humanity
including
the
Genocide
Determination Bill.This work
continues
as
the
Bill
progresses.
(iii)
Filing a major UN Human
Rights
Committee case on
violations of international law
by a State in the Middle East
conducting unlawful air strikes
on a minority.
(iv)
Advising several stakeholders,
inquiries
and
panels
on
international
law
issues
relating to the armed conflict in
Ukraine and in particular on the
crime of aggression. Speaking
on the same in international
fora.
(v) Advising, ad hoc, on issues of
international
peace
and
security including relating to
Bosnia and Herzegovina.
(vi) Drafting
a
new publication
entitled
"Genocide
and
Gender” which is closely tied to
the work of Accountability Unit.
(vii) Continuing
Accountability
Unit’s ‘in conversation with’
Series as well as the OUT-
LINES in international law in
collaboration
with
Garden
Court North Chambers and
Manchester International Law
Centre + Others. Considering
further development of that and
expanding partnerships to be
non-exclusive.
(viii) Conducting
and
leading
several lectures and panel
events on human rights and
public international law issues,
worldwide, as documented on
AU’s website.
Advocacy and Mentoring. Accountability
Unit has undertaken advocacy work
(focusing on international and national
stakeholders) both publicly and privately
for the benefit of individual victims.
Accountability Unit has raised awareness
about sexual and gender-based harm,
built
a		 constructive
dialogue
with
interested
ministries
and
parliamentarians
which
has
supplemented the litigation and research
work set out above. Several briefing notes
on legal and human rights issues have
been produced and disseminated to
stakeholders
which
together
with
Accountability
Unit’s
social
media
presence has helped to raise the profile
and work of the charity. Accountability
Unit has reached this far through the
goodwill of a number of extremely kind
and dedicated volunteers; all of the work
relating to the latter was largely on a
voluntary basis.

Additional information (optional) You may choose to include further statements where relevant about:

Achievements against
objectives set		 Para 1.41 N/A
Performance of fundraising
activities against objectives
set		 Para 1.41 N/A
Investment performance
against objectives		 Para 1.41 N/A
Other N/A

Financial Review

Financial Review
Review of the charity’s
financial position at the end
of the period		 Para 1.21 During this year, the balance on the
unrestricted fund at 11 March 2022
(financial year end) was £505. The
Accountability has no significant fixed
assets.
(Note for the record: a reimbursement of
£4,975 was sent to Women for Justice, a
charity in Germany, for a case which the
Yazidi Justice Committee (of which AU is
part) decided not to progress. Women for
Justice had previously sent this money to
Accountability Unit to hold on trust for the
Committee to be expended to relevant
professionals who would work on that
case. As this was no longer the case the
money was returned). The trustees are
satisfied with the financial position of the
Accountability Unit and continue to
monitor the income, expenditure and
assets of the charity with a view to
ensuring that the charity’s financial
affairs are conducted in a prudent and
effective manner.
Statement explaining the
policy for holding reserves
stating why they are held		 Para 1.22 Accountability Unit has not held any
specific reserves in the last financial year
period
as
there
were
very
limited
outgoing
expenses/expenditure
but
usually a buffer of £500 is kept. Only very
small administrative expenditures were
incurred out of a seed donation made to
the charity of around 1,100 GBP in 2016
by the then Acting Director and further
donations received from members and
close stakeholders in the last financial
year.
Amount of reserves held Para 1.22 £500 approximately
Reasons for holding zero
reserves		 Para 1.22 As the work of Accountability Unit to date
has been undertaken almost exclusively
on a volunteer basis and there are no
uncertain expenditures, specific reserves
are not deemed necessary. The trustees
have continued to assess this policy.
Accountability Unit’s grant applications
all
contained
a
request
for
10%
contingency in the event that expenditure
on a particular project was to exceed
anticipated costs.
Details of fund materially in
deficit		 Para 1.24 N/A
Explanation of any
uncertainties about the
charity continuing as a going
concern		 Para 1.23 N/A

Additional information (optional)

You may choose to include further statements where relevant about:

The charity’s principal
sources of funds (including
any fundraising)		 Para 1.47 Accountability Unit is actively making
grant applications for formal funding for
human
rights
work
provided
by
European/North
American/Oceania
governments, international organisations
and
philanthropic
foundations/trusts/charities. The funding
is sought for project-oriented work which
would cover both core and direct project
costs ideally. Accountability Unit is
continuing to operate on a volunteer basis
until it is able to obtain sustainable
funding for its core work in order to avoid
any risks and to ensure a strong and
sustainable foundation if and when it
incurs core costs.
Investment policy and
objectives including any
social investment policy
adopted		 Para 1.46 N/A
A description of the principal
risks facing the charity		 Para 1.46 Potential risk A: An inherent risk of re-
traumatisation due to the type of human
rights work the charity undertakes.
Mitigation: Sensitive and professional
methods
of
dealing
with
clients;
procedures put in place to remind any
partners/lawyers/representatives working
with victims of torture in conflict settings
to abide by relevant rules, principles and
policies (both UK and international) that
govern such work and refer vulnerable
people to social support services.
Potential risk B: Possibility of a State or
State-supported repression of lawyers,
clients or human rights defenders in the
regions in which the charity operate.
Mitigation
1:
Exercising
caution,
discretion
and
prioritising
the
confidentiality
of
legal
clients
and
contacts at all times to minimise any
possible risk of retaliation on the part of
the state.Mitigation 2: Operating on a ‘do
no harm’ principle so as to gauge and
assess any possible risk to clients in line
with UK guidance on international legal
work.Mitigation 3: Continuing to monitor
broad risks to human rights activists and
defenders in the regions and not seeking
to make contact with possible clients
where any risk is identified and using
other means to attempt redress and legal
accountability.
Other (a) No guarantees have been given by
Accountability Unit; and

(b) No debt is outstanding at the date the statement of assets and liabilities which is owed by Accountability Unit.

Structure, Governance and Management

Description of charity’s
trusts:
Type of governing document
(trust deed, royal charter)		 Para 1.25 Trust Deed
How is the charity
constituted?
(e.g unincorporated
association, CIO)		 Para 1.25 CIO
Trustee selection methods
including details of any
constitutional provisions e.g.
election to post or name of
any person or body entitled
to appoint one or more
trustees		 Para 1.25 No new trustees have been appointed
since incorporation in March 2016.
Clauses 21 to 24 of the Constitution,
however, provide that:
“21.
The Trustees shall be elected
annually by the members at the AGM of
the CIO and retiring members shall be
eligible for re-election without further
nomination.
22.
Newly elected Trustees shall take
office at the conclusion of the AGM
following their election and shall serve
until the conclusion of the AGM at which
they are due to retire.
23.
The election of Trustees shall be
conducted
in
accord
with
such
procedures as may be decided by the
Trustees from time to time.
24.
All the Trustees shall be members
of the CIO or the duly appointed
representatives of organisations which
are members.”

Additional information (optional) You may choose to include further statements where relevant about:

Policies and procedures
adopted for the induction
and training of trustees		 Para 1.51 The Trustees are lawyers with knowledge
of the issues involved in the type of work
Accountability Unit undertakes, namely
advocacy,
litigation
and
research.
Trustees, therefore, are encouraged and
actively attend lectures, conferences and
events that relate to human rights issues
that have a gendered element. This
ensures that trustees are kept informed
and up to date, in a general sense, of the
work of the charity.
The charity’s organisational
structure and any wider
network with which the
charity works		 Para 1.51 Accountability
Unit’s
legal
team
coordinates the litigation, advocacy,
research
and
mentoring
work
with
assistance, where required, through its
_pro bono_Legal Advisory Team (which
comprises leading lawyers in the human
rights and humanitarian law field). The
internal structure of staff members is flat
and non-hierarchical which ensures that

there is debate, critique and rigorous professionalism in respect of all areas of work. This also ensures that risks and opportunities are shared by the entire organisation to ensure that very high standards of efficiency, efficacy and productivity are maintained. Accountability Unit works with international and domestic law firms, national bar associations, universities, national and international NGOs and other bodies. It works closely, in particular, with victims of human rights violations, human rights defenders, and local civil society organisations. Accountability Unit works with local partners to ensure the exchange of accurate information and ensure a complementary approach to its work. Victims of human rights violations approach Accountability Unit through their legal representatives or through local human rights organisations. Its case referral system and litigation strategy is aimed at complementing local accountability mechanisms where they exist. Where no legal accountability mechanisms are available or there are serious challenges to access to justice, the research and mentoring work streams help raise awareness or assist in developing local capacity to address those challenges first. Accountability Unit has formed a partnership with the Manchester International Law Team and the Justice Hub at University of Manchester during the past 3 years and also collaborated on certain project with other leading human rights charities. Accountability Unit is sensitive and responsive to varied political, social, cultural and individual concerns and adheres to the principle of “do no harm” by taking into account the impact of interventions on victims. Accountability Unit also undertakes preliminary research on: the gender dynamics, cultural perceptions, security situations, services available to victims, risk assessments of the areas it is working in, and partners with whom the charity engages.

Accountability Unit undertakes work which it purports to do in a nondiscriminatory manner for the public benefit. Trustees maintain oversight,

monitoring and evaluation roles to ensure
that the organization carries out work in
accordance with its publicly declared
purposes and for the benefit of the public.
Relationship with any related
parties		 Para 1.51 Accountability
Unit
has
formed
an
informal working relationship with the
Manchester International Law Team and
the
Justice
Hub
at
University
of
Manchester over the past 3 years.
Accountability Unit has also formed an
informal
working
relationship
with
Women for Justice, a Yazidi NGO founded
and run by Yazidi women based in
Germany.
Accountability
Unit
remains
fully
independent of any organisation.
Other N/A

Reference and Administrative details

Charity name Accountability Unit
Other name the charity uses The Accountability Unit; AU
Registered charity number 1166018
Charity’s principal address 160 Elgin Street, Bolton, Lancashire,
England, UK, BL1 3EU

Names of the charity trustees who manage the charity

1
2		 Trustee name Office (if any) Dates acted if not for
whole year		 Name of person (or body)
entitled to appoint trustee
(if any)
Sarika Rabheru
Roopa Modi

Corporate trustees – names of the directors at the date the report was approved

Director name N/A

Name of trustees holding title to property belonging to the charity

Trustee name Dates acted if not for whole year
N/A
Funds held as custodian trustees on behalf of others Funds held as custodian trustees on behalf of others
Description of the assets
held in this capacity		 N/A
Name and objects of the
charity on whose behalf the
assets are held and how this
falls within the custodian
charity’s objects		 N/A
Details of arrangements for
safe custody and
segregation of such assets
from the charity’s own assets		 N/A

Additional information (optional)

Names and addresses of advisers (Optional information)

Type of Name Address
adviser

Name of chief executive or names of senior staff members (Optional information)

Aarif Abraham, Acting Director and Legal Officer

Exemptions from disclosure

Reason for non-disclosure of key personnel details

Other optional information

Declarations

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s)
Full name(s)
Position (eg Secretary,
Chair, etc)
Date
Sarika Rabheru Roopa Modi

Trustee		 Trustee

27 Oct 2023

27 Oct 2023
The Accountability Unit The Accountability Unit 1166018
Receipts andpayments accounts CC16a
For the period
from		 12 March 2022 To 11 March 2023
Section A Receipts and payments Section A Receipts and payments Section A Receipts and payments
A1 Receipts Unrestricted
funds
to the nearest £		 Restricted funds
to the nearest £		 Endowment
funds
to the nearest £		 Total funds
to the nearest £		 Last year
to the nearest £

Donations,legacies andgrants(gift aid		 124 -
-
-
-
-
-
-
-		 -
-
-
-
-
-
-
-		 124
4,044
1
-
-
-
-
-		 5,000
-
-
-
-
-
-
-
Fees for charitable services 4,044
Interest on deposit accounts 1
-
-
-
-
-
Sub total(Gross income for AR)
4,169		 -
-
-
-
-		 -
-
-
-
-		 4,169
-
-
-
4,169		 5,000
A2 Asset and investment sales,
(see table).

None		 - -
-
Sub total - -
Total receipts
A3 Payments
5,000

Bank interest and charges		 100 -
-
-
-
-
-
-
-
-		 -
-
-
-
-
-
-
-
-		 100
4,044
4,975
-
-
-
-
-
-		 96
-
-
-
-
-
-
-
-
Cost of charitable activities 4,044
Refunds(Women for Justice) 4,975
-
-
-
-
**Sub total ** 9,119 -
-
-
-
-
-
-
-
-		 -
-
-
-
-
-
-
-

-		 9,119
-
-
-
9,119
- 4,949
-
5,454
505		 96
A4 Asset and investment
purchases, (see table)
-
-
**Sub total ** - -
Total payments
Net of receipts/(payments)
A5 Transfers between funds
A6 Cash funds last year end
Cash funds this year end
96
- 4,949 4,904
- -
550
5,454
505 5,454

Section B Statement of assets and liabilities at the end of the period

Categories
B1 Cash funds		 CAF Cash Account
Details
Total cash funds
(agree balances with receipts and payments account(s))
Details		 Unrestricted
funds
to nearest £
505
-
-
505
OK
Unrestricted
funds
to nearest £		 Restricted funds
to nearest £
-
-
-
-
OK
Restricted funds
to nearest £		 Endowment
funds
to nearest £
-
-
-
-
OK
Endowment
funds
to nearest £

CCXX R1 accounts (SS)

02/11/2023

1

B2 Other monetary assets None - - -
- - -
- - -
- - -
- - -
- - -
Details Fund to which asset
belongs		 Cost (optional) Current value
(optional)
B3 Investment assets None - -
- -
- -
- -
- -
Details Fund to which asset
belongs		 Cost (optional) Current value
(optional)
B4 Assets retained for the None - -
charity’s own use - -
- -
- -
- -
- -
- -
- -
- -
Fund to which Amount due When due
Details liability relates (optional) (optional)
B5 Liabilities None -
-
-
-
-
Signed by one or two trustees on
behalf of all the trustees		 Signature Print Name Date of approval
Roopa Modi 27/10/2023
Sarika Rabheru 27/10/2023

CCXX R2 accounts (SS)

02/11/2023

2