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2025-03-11-accounts

Trustees’ Annual Report for the period

From: 12 March 2024 (Period start date); To: 11 March 2025 (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 20 external professionals
were engaged in the wider work of
Accountability Unit). 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 few 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 work with the Yazidi
Justice Committee (YJC) to find
a
State
Sponsor
for
proceedings
at
the
International Court of Justice
for violations by three States of
the
Genocide
Convention
concerning the commission by
the_so-called_Islamic State of
the crime of genocide against
the Yazidis.
(ii)
Providing research assistance,
drafting support and advice to
parliamentarians
on
issues
related
to
atrocity
crimes
generally including assistance
with
the
Genocide
Determination Bill, sponsored
by Lord David Alton, together
with partners at the Coalition
for Genocide Response (2021-
Present).
(iii)
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.
Private
briefings
were
produced on the creation of a
Special Tribunal for the Crime
of Aggression which is now
likely to be established.
(iv)
Filing a major UN Human
Rights Committee (HRC) case
on violations of international
human rights law by Turkey in
conducting unlawful air strikes
on Yazidi civilians and civilian
objects (Jun 2023). Further
filing were made and now the
matter is being considered by
the HRC.
(v)
Continuing
Accountability
Unit’s ‘in conversation with’
Series as well as the OUT-
LINES in international law in
collaboration
with
others.
Further podcasts are planned
for 2026.
(vi)
Advising,ad hoc, on issues of
international
peace
and
security including relating to
Bosnia and Herzegovina.
(vii)
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 undertakes its work
through the goodwill of a number of
extremely kind and dedicated volunteers.
This year the Accountability Unit has also
contributed
to
the
creation
of
the
Standing Group on Atrocity Crimes,
including with research, and preparatory
work, for launch on 14 July 2025. Its work
is focused on ensuring international legal
obligations are adhered to in the UK. This
was
a
large
undertaking
requiring close support with external
stakeholders supporting the charity’s
work pro bono.
Meetings have also been conducted with
relevant stakeholders in relation to the
situations of concern in several countries
in terms of rule of law and human rights.
Additional information (optional)
You may choose to include further statements where relevant about:		 Additional information (optional)
You may choose to include further statements where relevant about:		 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 2025
(financial year end) was £1,412. The
Accountability has no significant fixed
assets.
The trustees are satisfied with the
financial position of 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.
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.
N/A
Investment policy and
objectives including any
social investment policy
adopted		 Para 1.46
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. We do
no direct work with vulnerable victims;
only through a qualified intermediary.
Potential risk B: Possibility of State or
State-supported repression of lawyers,
clients or human rights defenders in the
regions in which the charity is concerned
with.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 of our concern
and not seeking to make contact with
possible clients where any risk is
identified and using other means to
attempt redress and legal accountability.
We do no work directly in country.
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.
Accountability Unit conducts regular
internal reviews relevant to its work and
create policies and procedures to assist
in the efficient conduct of its business
including to: (i) meet legal duties to
safeguard
the
charity’s
assets;
(ii)
administer finances and assets in a way
that identifies and manages risk, and (iii)
ensure the quality of financial reporting,
by keeping adequate accounting records
and
preparing
timely
and
relevant
financial information.
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 where 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 4 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 non-
discriminatory 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 4 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

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

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

Description of the assets N/A held in this capacity

Name and objects of the N/A charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for N/A safe custody and segregation of such assets from the charity’s own assets

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

8 September 2025

8 September 2025
The Accountability Unit The Accountability Unit 1166018
Receipts andpayments accounts CC16a
For the period
from		 12 March 2024 To 11 March 2025

Section A Receipts and payments

A1 Receipts Unrestricted
funds
to the nearest £		 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 reclaimed)		 977 -
-
-
-
-
-
-
-		 -
-
-
-
-
-
-
-		 977
-
2
-
-
-
-
-		 450
3
1
-
-
-
-
-
Charitable Activities -
Interest on deposit accounts 2
-
-
-
-
-
Sub total(Gross income for AR)
978		 -
-
-
-
-		 -
-
-
-
-		 978
-
-
-
978		 454
A2 Asset and investment sales, (see
table).
None - -
-
-
Sub total - -
Total receipts
A3 Payments
454

Bank interest and charges		 66 -
-
-
-
-
-
-
-
-		 -
-
-
-
-
-
-
-
-		 66
-
-
-
-
-
-
-
-		 66
393
-
-
-
-
-
-
-
Website costs -
-
-
-
-
-
-
-
**Sub total ** 66 - - 66 459
A4 Asset and investment purchases,
(see table)
- - - - -
- - - - -
**Sub total ** - - - - -
Total payments 66 - - 66 459
Net of receipts/(payments) 912 **- ** **- ** 912 - 5
A5 Transfers between funds - **- ** - - -
A6 Cash funds last year end 500 - - 500 505
Cash funds this year end 1,412 - - 1,412 500

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

Categories

B1 Cash funds

Details
CAF Cash Account
Total cash funds
(agree balances with receipts and payments account(s))		 Unrestricted
funds
to nearest £
1,412
-
-
1,412
OK
Unrestricted
funds		 Restricted funds
to nearest £
-
-
-
-
OK
Restricted funds		 Endowment
funds
to nearest £
-
-
-
-
OK
Endowment
funds

CCXX R1 accounts (SS)

08/09/2025

1

Signed by one or two trustees on behalf of all
the trustees
B2 Other monetary assets
B3 Investment assets
B4 Assets retained for the charity’s
own use
B5 Liabilities
Details
Details
None
None
Details
Details
None
None
Signature		 to nearest £
to nearest £
-
-
-
-
-
-
-
-
-
-
-
-
Fund to which asset
belongs
Cost (optional)
-
-
-
-
-
Fund to which asset
belongs
Cost (optional)
-
-
-
-
-
-
-
-
-
Fund to which
liability relates
Amount due
(optional)
-
-
-
-
-
Print Name
Roopa Modi
Sarika Rabheru		 to nearest £
-
-
-
-
-
-
Current value
(optional)
-
-
-
-
-
Current value
(optional)
-
-
-
-
-
-
-
-
-
When due
(optional)
Date of approval
Roopa Modi 11/07/2025
Sarika Rabheru 11/07/2025

CCXX R2 accounts (SS)

08/09/2025

2