Charity registration number: 1168591
HEAR Equality and Human Rights Network
Annual Report and Financial Statements for the Year Ended 31 March 2025
Community Accounting Plus Units 1 & 2 North West 41 Talbot Street Nottingham NG1 5GL
HEAR Equality and Human Rights Network
Contents (continued)
| Reference and Administrative Details | 1 |
|---|---|
| Trustees' Report | 2 to 8 |
| Statement of Trustees' Responsibilities | 9 |
| Independent Examiner's Report | 10 |
| Statement of Financial Activities | 11 to 12 |
| Balance Sheet | 13 |
| Notes to the Financial Statements | 14 to 20 |
HEAR Equality and Human Rights Network
Reference and Administrative Details
Trustees Gary Buckley, Chair David Grimsey, Treasurer Jane Blacklock Charity Registration Number 1168591 Principal Office HEAR C/O Voluntary Action Islington 200a Pentonville Road London N1 9JP Independent Examiner Eva Stevens, employee of Community Accounting Plus Units 1 & 2 North West 41 Talbot Street Nottingham NG1 5GL
Page 1
HEAR Equality and Human Rights Network
Trustees' Report
The trustees present the annual report together with the financial statements of the charity for the year ended 31 March 2025.
Trustees and officers
The trustees and officers serving during the year and since the year end were as follows:
Trustees: Gary Buckley, Chair David Grimsey, Treasurer (appointed 15 May 2025) Jane Blacklock (appointed 10 June 2025) Maria Dolly Galvis Zapata (resigned 22 September 2025) Sarah Yiannoullou (resigned 19 December 2025)
Danielle Rawling (appointed 27 June 2025 and resigned 24 November 2025)
Hazel Blake (resigned 10 March 2025)
Objectives and activities
Objects and aims
The objects of the CIO are:
(1) The promotion of equality and diversity for the public benefit by, for example:
(a) the elimination of discrimination on the grounds of age, race, gender, gender reassignment, marriage or civil partnership, pregnancy or maternity, disability, sexual orientation or religion or belief;
(b) advancing education and raising awareness of equality and diversity;
(c) promoting activities to foster understanding between people with diverse characteristics;
(d) conducting or commissioning research into equality and diversity issues and publishing the results;
(e) cultivating recognition and support for greater equality and recognition of diversity.
(2) To promote human rights (as set out in the Universal Declaration of Human Rights and subsequent United Nations conventions and declarations) throughout the world by all or any of the following means: (a) Research into human rights issues;
(b) Providing technical advice to government and others on human rights matters;
(c) Contributing to the sound administration of human rights law;
(d) Commenting on proposed human rights legislation;
(e) Raising awareness of human rights issues;
(f) Promoting public support for human rights;
(g) Promoting respect for human rights among individuals and corporations;
In furtherance of object (2) but not otherwise, the trustees shall have power to engage in political activity provided that the trustees are satisfied that the proposed activities will further the purposes of the charity to an extent justified by the resources committed and the activity is not the dominant means by which the charity carried out its objects.
(3) To promote the efficient and effective use of resources for charitable purposes by charitable and non-charitable bodies for the benefit of the public.
Public benefit
HEAR provides public benefit by promoting equality and human rights for the benefit of Londoners and by promoting the use of equality resources to charitable and non-charitable bodies that support Londoners.
Page 2
HEAR Equality and Human Rights Network
Trustees' Report (continued)
The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
Achievements and performance
HEAR's work during 2024-2025 continued to support the strengthening of members’ ability to influence decision makers across London, responding to many changes in decision-making structures following the Mayoral and General Elections. Responding to the civil unrest of the summer of 2024 was a key part of support for members, and HEAR brought members together in a series of in-person events to provide a safe and supportive space to listen, share views and suggest solutions. Feedback from members before the sessions included, feeling scared, angry, anxious, worried, overwhelmed, racism. After the sessions members reported feeling: Happy, Hope, Energised, Optimistic, Things can change, Part of a collective, Step forward with these meetings, not feeling alone.
HEAR also supported members to engage with changes in technology, including the positive and negative aspects of AI. HEAR continued working with funders to support increased equity in the development of funding practice, and brought its members together at the end of 2024 to celebrate 20 years of work as a pan-equality network for London.
As part of its charitable aims and objectives HEAR was able to continue support in the following ways:
-
Connecting members with each other through email bulletins, online and in-person events, and one-to-one connections. This enabled them to support each other and serve their beneficiaries more effectively. Examples included linking members with lived experience or specific skills to others in order to coproduce, lead or facilitate events, meetings or training; enabling the wider distribution of information, resources, invitations or calls to action; broadening the impact of member campaigns; enabling members to work together on new projects; facilitating links to statutory sector and funders; enabling members to attend events, conferences or training important for their work/community through direct introductions with other members; supporting access to resources or systems such as booking portals for members with accessibility needs; facilitating access to paid opportunities to contribute expertise; linking members in a specific part of London/borough; linking members working on legal matters, e.g. disabled asylum seekers’ rights.
-
Enabling member priorities , concerns, and insights to reach and influence statutory colleagues, policy and governance structures within sectors such as the Greater London Authority (GLA) and Public Health embedding equality and intersectional approaches within these mechanisms; providing a conduit to enable information from statutory sector colleagues and funders to reach our members, including for example facilitating member with specific expertise to attend London Health Equity Group special meeting on Inclusion Health; supporting members with guidance prior to making funding applications:
“Thanks so much for your advice and words of guidance, we really appreciate your support”
- A Collective Voice for Equality -through HEAR’s membership worked with the Mayor’s Equality, Diversity and Inclusion Advisory Group, London Office of Technology and Innovation, London Anti-Racism Collaboration for Health (LARCH), London Plan team, London Health Equality and Community Development Network, London Engagement Collaborative, Home Office, various policy teams across the GLA, and with the Deputy Mayor and statutory and voluntary sector colleagues, to be a collective voice in embedding equalities in decision and policy making.
This resulted in influencing the below London wide strategies and impact:
a) Design of LOTI London Digital Inclusion Network
b) Community Centred Approaches to Health strategies, Office for Health Improvement and Disparities (OHID) HEAR Equality and Human Rights Network
Page 3
HEAR Equality and Human Rights Network
Trustees' Report (continued)
c) Health Equity Data Collaborative London Health Equity Snapshot 2024, with particular focus on poverty and cost of living
d) London Volunteering Strategy
e) Building a Fairer City-Trust in Public Institutions
4. Partnerships and Collaboration:
HEAR continued to work closely with the following partners:
4.1. Just Space, including on inclusivity issues in their London Plan manifesto, and direct input of members’ priorities into the development of the next London Plan; this included using members’ evidence from the Covid 19 impact research.
4.2. London Plus, on a range of equality topics, including working one to one with several Councils for Voluntary Service (CVS) to look at equality issues. This included work on emergency planning and resilience, social prescribing, health inequalities, and jointly taking part in the NCVO members’ summit on equality and inclusion.
4.3. HEAR continued to work as a partner in two projects led by Superhighways: The second phase of Datawise London, funded by City Bridge Foundation, supports the voluntary sector, particularly smaller groups, to use data better to support their work, and Digital Foundations, funded by the National Lottery Community Fund, which supports small charities with the use of technical and digital tools. This has led to HEAR members accessing free training and support through both projects.
4.4. HEAR continued to partner with the Race Equality Foundation and others, to deliver a project led by Flourishing Lives to support improved Black and Minority Ethnic (BAME) community inclusion in the arts, and promote active anti-racist practice in this sector. This has enabled arts institutions and health and well-being services to be more inclusive and understand the barriers faced by people from racial minorities groups, through hearing directly from those with lived experience, and learning from the experiences of their peers.
4.5. HEAR maintained its Associate Membership of Equally Ours.
4.6. HEAR continued its membership of the End Violence Against Women Coalition, promoting HEAR members’ opportunities to get involved in campaigns, training and networks in this sector.
4.7. HEAR continued its partnership with the University of Salford and the University of Greenwich to conduct a research project on digital inclusion, disability and volunteering, including HEAR members with lived experience in paid positions on the project expert advisory panel, and other HEAR members with paid involvement as research participants.
4.8. HEAR continued its membership of the Age UK London Poverty Campaign Advisory Group.
5. Project Work:
5.1. Stronger Voices:
This project, funded by Trust for London, was extended through the summer of 2024 to provide an intensive ‘Exploring Collaboration’ programme specifically designed for HEAR’s smaller and user-led member groups and individuals with lived experience, designed around the Campaign Pies framework developed through HEAR’s previous Net Equality project. 10 individuals and 15 groups took part over June-August 2024 in 3 online and 3 in person workshops, which included a variety of collaborative campaigning topics including story-telling and power mapping.
“What an amazing mix of community sector leaders gathered around this project. What a stimulating session"
“Another session rich in reflections and ideas for action.”
“We are all peers and the atmosphere is supportive, stimulating and positive. This strengthens bonds and encourages people to take part sustainably”
Page 4
HEAR Equality and Human Rights Network
Trustees' Report (continued)
5.2. Anchor-Thank you to City Bridge Foundation.
Thank you to the City Bridge Foundation - HEAR commenced the first year of its Anchor grant funding in June 2024. This is a 10-year core grant, during which time HEAR will consolidate and build on its work to support members’ voice and influence with decision and policy makers in London, and contribute to systemic change in the way such mechanisms operate. HEAR has taken an active part with other grantees in the Learning Programme led by the Social Investment Partnership.
6. Policy, Campaigns and Influencing:
HEAR supported members to campaign on the following issues to ensure member priorities reached decision and policy makers across London:
-
Digital exclusion and digital poverty
-
Planning and Regeneration
-
Improvements to the asylum system
-
Health inequalities
-
Accessible information
-
Improvements to equalities data
-
Impact of inflation and the cost of living, including impact on older people and families
-
Human rights
HEAR facilitated voice and influence through its membership of the following:
a) The Mayor of London’s Equality, Diversity and Inclusion Advisory Group
b) The London Health Equity Group and Community Engagement sub-group
c) National Asylum Stakeholder Group (Home Office), improving support for deaf and disabled asylum seekers d) London Health Equality and Community Development Network e) NHS Digital Forum
7. Information Sharing and Events organised by HEAR included:
7.1 . HEAR 20 Year Anniversary Members’ Celebration and Networking Lunch
“Huge congratulations to all the HEAR team on reaching 20 years! It's a massive achievement, and the work you've all done and continue to do really is impeccable, so huge respect and congratulations again to you all!”
7.2. Digital Inclusion in London Network.
7.3. HEAR Annual General Meeting and Members’ Event.
7.4 The Dynamics of Culture in Dementia Care”; “Addressing the Issue of ‘White Silence’ in Anti-Racist Action”; both as part of Flourishing Lives project with HEAR Action Group.
7.5. Digitvol project meetings with lived experience experts and Digitvol research report and recommendations national launch event.
7.6. ‘Exploring Collaboration’ series of 3 online and 3 in person half-day workshops for members, exploring the nature of productive collaboration for campaigning in a pan equality context, plus learning new skills including storytelling, power mapping and understanding power in campaigning.
7.7. HEAR Steering Group meetings.
7.8. ‘Coming Together’ in person events to provide space and opportunity for members to express thoughts and feelings following civil unrest and discuss responses and solutions.
7.9. Presentation and discussion for members of Advice UK on the importance of digital inclusion in the delivery of social welfare advice, including presentation by HEAR individual member with lived experience:
“I am happy that my contribution to Advice UK, a personal insight into digital inclusion, was useful…also this exercise has given me the motivation to approach organisations to be more inclusive…”
7.10. London-Wide Community Health Equity Forum in person event at the Ahlulbayat Cultural Centre (jointly organized with HEAR by Just Space, London Plus and Faiths Forum for London).
Page 5
HEAR Equality and Human Rights Network
Trustees' Report (continued)
8. Consultations and Sector Development:
HEAR took part in the following consultative and sector development activities:
8.1. HEAR continued to work with London Funders and other Equity Partners to support the ongoing development and delivery of the Propel funding programme.
8.2. HEAR continued to work with City Bridge Foundation and other Equity Partners to support the development of their funding strategy and to input into the End to End Review and the Envisioning London 2035 strategic planning.
8.3. HEAR continued to contribute to the development of the LARCH (London Anti-Racist Collaboration for Health).
8.4. HEAR, with other Equity Partners, continued to support London Funders in the development of the Collaboration Circle collaborative funding vehicle.
8.5. HEAR, with other Equity Partners, continued to support London Funders research on equity focused voluntary sector infrastructure.
8.6. HEAR supported recruitment to the Advice Workforce Development Fund Steering Group to help ensure representation from different equalities groups.
8.7. Took part as panellist for ‘Voice of the People; Perspectives on Democracy, Representation and Involvement’ at Voluntary Sector and Volunteering Research Network National Conference at City University, University of London.
8.8. Took part as panellist for ‘Networking our Networks’ event organized by London Engagement Collaborative.
8.9. HEAR provided support to Civil Society Roots cohort 3 grantees, some of whom subsequently joined HEAR and became actively involved in HEAR member activities and projects.
8.10. HEAR consulted on its long term plan with trustees, steering group and members.
9. Publications:
9.1. HEAR published a collection of audio lived experience interviews produced by its members to illustrate the impact of inflation and the cost of living crisis on parents and families.
9.2. HEAR were co-authors of the Digitvol project research report and recommendations document, looking at digital inclusion and disabled volunteers, published in September 2024.
10. Research:
10.1. HEAR in partnership with the University of Salford and the University of Greenwich continued work on the Digitvol research project on digital inclusion, disability and volunteering. The project included a paid advisory group of HEAR members with lived experience of volunteering as a disabled person:
“I can't describe how much I enjoyed the shared time together. I felt seen and valued and learned a lot”
The main research was completed in September 2024, with a national online launch event and the production of an extensive research report and practical practice recommendations. The HEAR took part in jointly presenting a paper on the project at the 2024 Voluntary Sector and Volunteering Network Annual National Research Conference at City University, University of London. The findings were also presented at the NCVO national members webinar on remote volunteering in December 2024. Further work to widen the impact of this research continues.
10.2. HEAR members collected qualitative data and insights from lived experience around the impact of the cost of living crisis and inflation, producing a series of audio interviews which were used by Trust for London to add qualitative insights to their London Poverty Profile, and which were distributed by Trust for London via their social media channels.
10.3. HEAR continued to use data collected by its members for the Covid 19 research project in voice and influencing work and campaigning.
10.4. HEAR supported the development and methodology for the Age UK London research on the impact of financial insecurity on older Londoners and advised on the research report structure and recommendations.
10.5. HEAR contributed data to the London Funders research on equity focused voluntary sector infrastructure.
Page 6
HEAR Equality and Human Rights Network
Trustees' Report (continued)
10.6. HEAR contributed to the Fairville international research project on tackling inequality in large cities through coproduction.
Thank you:
The above work would not be possible without the support of our funders. Thank you to City Bridge Foundation, Trust for London, National Lottery Community Fund, London Funders, Digital Futures at Work Research Centre.
Plans for future periods
Aims and key objectives for future periods
HEAR will continue to consult, collaborate, coproduce and work with its members, partners, funders, steering group, trustees, staff and volunteers to address forthcoming priorities, particularly in relation to the continuing cost of living crisis, impact of technology and digital exclusion on marginalised communities, continuing health inequalities, the negative environment for equality and human rights, tensions around immigration and asylum and the crisis in housing and the UK summer riots.
It will continue to play an active role in enabling members to campaign and influence decision makers in statutory services, business, academic institutions, policy bodies, regional and national government, including promoting understanding of intersectionality and the important role of ‘led by and for’ organisations and individuals with lived experience of marginalisation and discrimination.
It will use its intelligence and evidence gathering from members, and priorities emerging from the external environment, together with learning from past work, to inform development of new projects.
It will continue to review HEAR’s own internal systems to increase efficiency and productivity.
HEAR will continue its good work with members.
Members and affiliates:
At the end of the year, March 2025, HEAR had approximately 1100 network members, including 52 individual members with lived experience, and with new members joining through the course of the year. It had 20 Full Members of the Charity, supporting the governance of the CIO.
HEAR’s news bulletin was going out to approximately 1200 email addresses twice monthly, now via a new platform that helps HEAR better understand and engage with its membership.
HEAR’s programme planning, and current and future work is supported by a steering group. At the end of the year, March 2025, this consisted of 9 member organisations and one individual expert by experience, and included the following:
-
Age UK London
-
Bexley Accessible Transport
-
British Institute of Human Rights (BIHR)
-
Deaf Plus
-
Faiths Forum for London
-
Inclusion London
-
Micro Rainbow
-
Race on the Agenda (ROTA)
-
Refugees in Effective and Active Partnership (REAP)
Page 7
HEAR Equality and Human Rights Network
Trustees' Report (continued)
Financial review
During 2023-24 HEAR continued to receive income from a combination of grants and diversified its income through co-designing, facilitating, guiding, training, programmes, projects and research. HEAR will continue to work on future funds and income diversification.
Policy on reserves
HEAR seeks to maintain free reserves equivalent to three months’ core expenditure, in line with good practice.
Structure, governance and management
Nature of governing document
The charity is operated under the rules of its CIO - Association Registered 03 Aug 2016.
Recruitment and appointment of trustees
HEAR is a registered Charitable Incorporated Organisation with a Board of Trustees who overlook governance, compliance, policies, finances and future direction, including strategy, operations and the work team of HEAR. This includes setting, approving and reviewing budgets, accounts, cash flow and finances.
A Steering Group of HEAR members meets quarterly to discuss future areas of work, share information and strengthen the network as a whole.
HEAR CIO also has Formal Members, including but not limited to trustees, who support the governance of the CIO.
Page 8
HEAR Equality and Human Rights Network
Statement of Trustees' Responsibilities
The trustees are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.
The law applicable to charities requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:
-
select suitable accounting policies and then apply them consistently;
-
observe the methods and principles in the Charities SORP;
-
make judgements and estimates that are reasonable and prudent;
-
state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
-
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008, and the provisions of the constitution. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Approved by the trustees of the charity on .................... and signed on its behalf by:
......................................... Gary Buckley 5[MT] Trustee
Page 9
HEAR Equality and Human Rights Network
Independent Examiner's Report to the trustees of HEAR Equality and Human Rights Network
Independent examiner’s report to the trustees of HEAR Equality and Human Rights Network
I report to the trustees on my examination of the accounts of HEAR Equality and Human Rights Network (the Charity) for the year ended 31 March 2025.
Responsibilities and basis of report
As the trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner’s statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the Charity as required by section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the accounting requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
...................................... Faas A€inQ Eva Stevens, BSc, CPFA, employee of Community Accounting Plus
member of the Chartered Institute of Public Finance and Accountancy (CIPFA)
Units 1 & 2 North West 41 Talbot Street Nottingham NG1 5GL
Date:............................. 27/01/24
Page 10
HEAR Equality and Human Rights Network
Statement of Financial Activities for the Year Ended 31 March 2025
| Note Income and Endowments from: Donations and legacies 2 Charitable activities 3 Total Income Expenditure on: Charitable activities 5 Total Expenditure Net income/(expenditure) Gross transfers between funds Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward 16 |
Unrestricted £ 14,050 - 14,050 - - 14,050 25,030 39,080 48,967 88,047 |
Restricted £ - 121,420 121,420 (94,702) (94,702) 26,718 (25,030) 1,688 50,702 52,390 |
Total 2025 £ 14,050 121,420 135,470 (94,702) (94,702) 40,768 - 40,768 99,669 140,437 |
(As restated) Total 2024 £ 29,093 31,797 |
|---|---|---|---|---|
| 60,890 | ||||
| (94,204) | ||||
| (94,204) | ||||
| (33,314) - |
||||
| (33,314) 132,983 |
||||
| 99,669 |
All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for the period is shown in note 16.
The notes on pages 14 to 20 form an integral part of these financial statements. Page 11
HEAR Equality and Human Rights Network
Statement of Financial Activities for the Year Ended 31 March 2025 (continued)
These are the figures for the previous accounting period and are included for comparative purposes (as restated)
| (as restated) | |||
|---|---|---|---|
| Note Income and Endowments from: Donations and legacies 2 Charitable activities 3 Total Income Expenditure on: Charitable activities 5 Total Expenditure Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward 16 |
Unrestricted £ 29,093 - 29,093 - - 29,093 19,874 48,967 |
Restricted £ - 31,797 31,797 (94,204) (94,204) (62,407) 113,109 50,702 |
Total 2024 £ 29,093 31,797 |
| 60,890 | |||
| (94,204) | |||
| (94,204) | |||
| (33,314) 132,983 |
|||
| 99,669 |
The notes on pages 14 to 20 form an integral part of these financial statements. Page 12
HEAR Equality and Human Rights Network
(Registration number: 1168591) Balance Sheet as at 31 March 2025
| 2025 | 2024 | ||
|---|---|---|---|
| Note | £ | £ (As restated) | |
| Current assets | |||
| Debtors | 13 | 800 | 2,960 |
| Cash at bank and in hand | 14 | 140,849 | 101,650 |
| 141,649 | 104,610 | ||
| Creditors: Amounts falling due within one year | 15 | (1,212) | (4,941) |
| Net assets | 140,437 | 99,669 | |
| Funds of the charity: | |||
| Restricted income funds | |||
| Restricted funds | 16 | 52,390 | 50,702 |
| Unrestricted income funds | |||
| Unrestricted funds | 88,047 | 48,967 | |
| Total funds | 16 | 140,437 | 99,669 |
The financial statements on pages 11 to 20 were approved by the trustees, and authorised for issue on .................... and signed on their behalf by:
......................................... Gary Buckley 5[M7.] Trustee
The notes on pages 14 to 20 form an integral part of these financial statements. Page 13
HEAR Equality and Human Rights Network
Notes to the Financial Statements for the Year Ended 31 March 2025
1 Accounting policies
Statement of compliance
The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
Basis of preparation
HEAR Equality and Human Rights Network meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
Exemption from preparing a cash flow statement
Under the exemption available to smaller charities the Board of Trustees has chosen not to include a Statement of Cash Flows within the financial statements.
Going concern
The financial statements have been prepared on a going concern basis.
The trustees assess whether the use of going concern is appropriate i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the charity to continue as a going concern. The trustees make this assessment in respect of a period of one year from the date of approval of the financial statements.
Income and endowments
Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.
Donations and legacies
Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be reliably measured.
Expenditure
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregates similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.
Charitable activities
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Page 14
HEAR Equality and Human Rights Network
Notes to the Financial Statements for the Year Ended 31 March 2025 (continued)
Taxation
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
Depreciation and amortisation
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
Asset class Computer equipment
Depreciation method and rate 25% straight line basis
Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the charity does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
Fund structure
Unrestricted income funds are general funds that are available for use at the trustees' discretion in furtherance of the objectives of the charity.
Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which is restricted to that area or purpose.
Page 15
HEAR Equality and Human Rights Network
Notes to the Financial Statements for the Year Ended 31 March 2025 (continued)
Pensions and other post retirement obligations
The charity operates a defined contribution pension scheme which is a pension plan under which fixed contributions are paid into a pension fund and the charity has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised in the Statement of Financial Activities when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.
2 Income from donations and legacies
| Donations and legacies; Donations from companies, trusts and similar proceeds 3 Income from charitable activities Grants 4 Grants and donations City Bridge Foundation Flourishing Lives Community Regen - Civil Society Roots Kingston Voluntary Action Superhighways Datawise London Kingston Voluntary Action Superhighways Digital Foundations University of Salford London Funders Volunteering Matters London Engagement Collaborative Sundry donations |
Unrestricted funds General £ 14,050 14,050 Restricted funds £ 121,420 Unrestricted funds £ 2,500 200 200 3,200 5,000 2,500 - 100 50 300 14,050 |
Total 2025 £ 14,050 14,050 Total 2025 £ 121,420 Restricted funds £ 99,920 - - - - - 21,500 - - - 121,420 |
Total 2024 £ 29,093 |
|---|---|---|---|
| 29,093 | |||
| Total 2024 £ 31,797 |
|||
| Total funds £ 102,420 200 200 3,200 5,000 2,500 21,500 100 50 300 |
|||
| 135,470 |
Page 16
HEAR Equality and Human Rights Network
Notes to the Financial Statements for the Year Ended 31 March 2025 (continued)
| 5 Expenditure on charitable activities Wages, NI & pension Insurance Postage & stationery Advertising Meetings & events Rent Subscriptions Marketing Access costs Payments to partners Management charge Project support costs Depreciation Bank charges Accountancy fees Miscellaneous costs |
Restricted funds £ 76,738 378 34 - 7,731 4,032 954 - 1,291 - - - - 77 2,769 698 94,702 |
Total 2025 £ 76,738 378 34 - 7,731 4,032 954 - 1,291 - - - - 77 2,769 698 94,702 |
Total 2024 £ 33,420 356 12 2,610 470 4,032 1,488 495 370 1,620 22,725 22,725 222 90 3,569 - |
|---|---|---|---|
| 94,204 |
6 Net incoming/outgoing resources
Net incoming/(outgoing) resources for the year include:
| Depreciation of fixed assets 7 Staff costs The aggregate payroll costs were as follows: Staff costs during the year were: Wages and salaries Social security costs Pension costs |
2025 £ - 2025 £ 74,001 1,642 1,095 76,738 |
2024 £ 222 |
|---|---|---|
| 2024 £ 33,420 - - |
||
| 33,420 |
Page 17
HEAR Equality and Human Rights Network
Notes to the Financial Statements for the Year Ended 31 March 2025 (continued)
The monthly average number of persons (including senior management team) employed by the charity during the year was as follows:
| Average number of employees | 2025 No 2 |
2024 No 1 |
|---|---|---|
1 (2024 - 0) of the above employees participated in the Defined Contribution Pension Schemes.
Contributions to the employee pension schemes for the year totalled £1,095 (2024 - £Nil).
No employee received emoluments of more than £60,000 during the year
8 Independent examiner's fees
During the period, the fees payable (excluding VAT) to the charity’s independent examiner Community Accounting Plus are analysed as follows:
| Independent examination | 2025 £ 1,010 1,010 |
2024 £ - |
|---|---|---|
| - |
9 Related party transactions
There were no related party transactions in the year.
10 Trustees remuneration and expenses
No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.
No trustees have received any reimbursed expenses or any other benefits from the charity during the year.
11 Taxation
The charity is a registered charity and is therefore exempt from corporation taxation.
Page 18
HEAR Equality and Human Rights Network
Notes to the Financial Statements for the Year Ended 31 March 2025 (continued)
12 Tangible fixed assets
| 12 Tangible fixed assets | ||||
|---|---|---|---|---|
| Cost At 1 April 2024 Disposals At 31 March 2025 Depreciation At 1 April 2024 Eliminated on disposals At 31 March 2025 Net book value At 31 March 2025 At 31 March 2024 13 Debtors Trade debtors 14 Cash and cash equivalents Cash on hand Cash at bank 15 Creditors: amounts falling due within one year Trade creditors Other creditors |
Computer equipment £ 1,462 (1,462) - 1,462 (1,462) - - - 2025 £ 800 2025 £ 5 140,844 140,849 2025 £ - 1,212 1,212 |
Total £ 1,462 (1,462) - 1,462 (1,462) - - - 2024 £ 2,960 |
||
| - | ||||
| - | ||||
| - | ||||
| 2025 £ 800 2025 £ 5 140,844 140,849 2025 £ - 1,212 1,212 |
||||
| 2024 £ 56 101,594 |
||||
| 101,650 | ||||
| 2024 £ 3,977 964 |
||||
| 4,941 |
Page 19
HEAR Equality and Human Rights Network
Notes to the Financial Statements for the Year Ended 31 March 2025 (continued)
16 Funds
| Unrestricted funds General General fund Restricted funds Anchor London Funders Stronger Voices Other funds Total restricted funds Total funds |
Balance at 1 April 2024 (as restated) £ 48,967 - 5,000 20,672 25,030 50,702 99,669 |
Incoming resources £ 14,050 99,920 21,500 - - 121,420 135,470 |
Resources expended £ - (52,028) (22,002) (20,672) - (94,702) (94,702) |
Transfers £ 25,030 - - - (25,030) (25,030) - |
Balance at 31 March 2025 £ 88,047 47,892 4,498 - - |
|---|---|---|---|---|---|
| 52,390 | |||||
| 140,437 |
The transfer from Other funds to General fund is due to incorrect postings/allocation in prior years. Funds should have been shown as unrestricted.
The specific purposes for which the funds are to be applied are as follows:
Anchor - City Bridge Foundation - long term funds to provide London equalities infrastructure support and systemic change.
London Funders - Equity Partner advising on the development and delivery of the Propel/funding programme.
17 Analysis of net assets between funds
| Current assets Current liabilities Total net assets Current assets Current liabilities Total net assets |
Unrestricted General £ 89,259 (1,212) 88,047 Unrestricted General (as restated) £ 48,967 - 48,967 |
Restricted £ 52,390 - 52,390 Restricted (as restated) £ 55,643 (4,941) 50,702 |
2025 Total funds £ 141,649 (1,212) |
|---|---|---|---|
| 140,437 | |||
| 2024 Total funds £ 104,610 (4,941) |
|||
| 99,669 |
Page 20