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2024-12-31-accounts

MAKAN RIGHTS (Company limited by guarantee no. 10228520 registered charity no. 1169254)

REPORT AND FINANCIAL STATEMENTS

YEAR ENDED 31 DECEMBER 2024

MAKAN RIGHTS

(Company limited by guarantee no. 10228520 registered charity no. 1169254)

REPORT AND FINANCIAL STATEMENTS For the year ended 31 December 2024

CONTENTS

Page
Legal and administrative information 3
Board of Trustees's report 4
Independent Examiners' report 8
Statement of financial activities 9
Balance sheet 10
Cash flow statement 11
Notes to the financial statements 12 - 19

2

MAKAN RIGHTS

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS For the year ended 31 December 2024

Board of Trustees Marina Galanti Chair Dr Mezna Qato Daniel Machover Dr Tareq Baconi Muwaffak Bibi Treasurer Tamara Ben-Halim Executive Director Dr Aimee Shalan Company reg. no. 10228520 Charity reg. no. 1169254 Registered office 1 Gough Square Ladywell London EC4A 3DE Independent Examiner Accounting Without Borders St Mary's Court The Broadway HP7 0UT Bankers Metro Bank One Southampton row London WC1B 5HA

3

MAKAN RIGHTS

TRUSTEES' REPORT For the year ended 31 December 2024

Structure, Governance and Management

Makan Rights (Makan) is a company limited by guarantee which is registered in England and Wales and incorporated in the United Kingdom (Registered no: 10228520) and is a charity registered with the Charity Commission (Registered no 1169254). It is governed in accordance with its Articles of Association.

Trustees, who are also directors of the company, are appointed for a 3-year term that may be renewed. When considering new trustees, desired skills and experience are assessed prior to a meeting between board members and the potential trustee. New trustees are inducted to the work and ethos of the charity. The Board delegates the day-to-day running of Makan to the Director, in accordance with Makan’s scheme of delegation.

Objectives and Activities

Makan Rights is a transformative, non-partisan, educational organisation that is dedicated to intersectional learning

The objects of the charity are to advance the education of the public in the human rights of people in the Middle East, with a particular focus on Palestine, and to promote international human rights through research, raising public awareness, and strengthening public support.

Makan achieves this by:

• Offering educational advice to advocates and partner organisations on how to frame and articulate a narrative on Palestine that is accessible and easy to connect with

• Bringing relevant social justice groups together and facilitating connections to overcome fragmentation and help strengthen our collective impact.

Makan’s main activities for the public benefit are the production of accessible educational resources and the delivery of interactive workshops, talks and trainings that are designed to enhance advocacy for Palestinian rights. The charity’s educational programmes are all crafted to provide transformative education and to support a range of learning needs.

We teach towards transformation through interactive workshops and accessible online resources that are designed to generate constructive and courageous conversations. Working with a wide range of partners, we develop resources that deepen knowledge of international law and human rights, by highlighting the experiences of Palestinians and other marginalised communities.

The Trustees have paid due regard to guidance issued by the Charity Commission regarding public benefit in deciding what activities the charity should undertake.

Achievements and Performance

Workshops, Talks and Training

In 2024, Makan ran 79 workshops on a wide range of topics centring on Palestinian rights and intersecting social justice issues including, How to Talk About Palestine, Communications and Advanced Debating skills, Climate Justice, Gender and Sexuality, and Disability Justice. Demand for our workshops increased by 300% and we trained over 1,800 people.

After our workshops, 89% of participants said they felt much more confident in responding to key aspects of the Palestinian rights struggle, while 100% said they would recommend our workshops to their friends and colleagues.

We also continued our virtual and in person talks series, covering uncommon angles and amplifying voices not often heard on issues around Palestine and intersecting rights struggles. Over the course of the year, we hosted three talks (two virtual and one in person) on the following topics: ‘Reframing Normal: Disability, Dehumanisation and Solidarity with Palestine’; ‘Practicing Freedom in a Time of Crisis: Political Education, Movement Building and Accountability’; and ‘Palestinian Digital Rights: Genocide and Big Tech Accountability Talk with Amnesty & 7amleh’.

4

MAKAN RIGHTS

TRUSTEES' REPORT For the year ended 31 December 2024

Research & Resource Development

Over the course of the year we produced a meticulously researched collection of educational resources, from videos and explainers to graphics and key terms to help advocates and partners frame and articulate a narrative on Palestinian rights that is accessible and easy to connect with.

Our educational social media content, which is designed to add meaningful value to the discourse on Palestine, reached over 500,000 people.

We developed and launched our new website in October 2024, which serves as a comprehensive hub for our digital tools and educational resources, empowering individuals and communities to engage with clarity and confidence on Palestine and intersecting issues. Over 22,000 visitors from more than 160 countries worldwide utilised our website in 2024, underscoring its value as a vital resource for advocates.

One of the many new resources we introduced on our website was an Interactive Historical Overview. It provides a comprehensive timeline of key events, offering users a clear and accessible understanding of the history that shapes the Palestinian rights struggle today. The historical overview integrates visually rich content and succinct explanations to appeal to a wide audience, from seasoned advocates to those new to the issue. With its interactive features, users can explore critical milestones, deepen their knowledge, and connect the dots between historical events and current realities.

Educational Outreach & Advocacy

We were honoured to be invited to participate in numerous public talks, panels and events highlighting Palestinian rights and justice. These opportunities allowed us to engage with a variety of audiences, from trade unionists and grassroots organisers to cultural and academic communities. By sharing our insights and experience on a raft of different topics, from Outreach and Pedagogy, Thinking with/from the Global South, and Architectures of Resistance, to Ecological Violence, Climate Justice, and Building Solidarities in Gender Research, we were able to play an active role in shaping the discourse on Palestine and global justice in a wide range of settings.

Through collaborative efforts, building on our endeavours bringing together allied human rights and social justice groups together, we worked closely with a wide range of partners to broaden our reach, highlight Palestinian experiences, and deepen public knowledge of Palestinian rights. This included hosting a powerful series of short videos called the Orange Tapes on our website, providing a platform for Palestinians to share personal stories, lived experiences and reflections on Palestine. Each video offered an intimate and human perspective on the ongoing struggle for Palestinian rights. The series attracted significant engagement, with 140,585 views over the course of the year.

Over the course of the year, we were featured across a number of prominent media platforms. Our co-founder and trustee, Tamara Ben-Halim, delivered a powerful TEDx talk, examining how a century of dehumanising narratives about Palestinians has enabled the ongoing violence in Gaza. Makan’s director, Dr Aimee Shalan, also participated in several high-profile interviews on Sky News, BBC Radio 5 and LBC, drawing attention to critical topics.

In addition, team members contributed to a variety of publications, including This Week in Palestine, The Hyphen Online and Green Lions Zine, as well a series of videos and a podcast with Shado Mag’s.

Financial Review

Total income for the year ended 31 December 2024 was £347,752 while our total expenditure was £355,873. The Board reviewed the charity’s financial processes and monitored all income and expenditure throughout the year. Trustees continued to ensure Makan’s assets are used only in accordance with the charity’s objectives and to ensure the charity’s financial sustainability.

Despite global economic and political uncertainties, the charity made progress in diversifying its funding base and securing institutional funding to meet urgent needs and increase the charity’s sustainability. Further diversification of Makan’s funding streams nevertheless remains essential to ensure the long-term viability of the charity’s work and its ability to upscale its impact.

5

MAKAN RIGHTS

TRUSTEES' REPORT For the year ended 31 December 2024

Reserves policy

Makan’s policy on reserves is to hold reserves that enable the organisation to:

The trustees aim to maintain reserves of unrestricted funds at a level that will cover Makan’s operational activities for at least three months to provide a financial cushion in the event of unforeseen circumstances and help safeguard the continuity of the charity’s work. At the end of the financial year 2024, unrestricted general funds were £80,347.

Plans for the Future

Looking ahead, Makan remains committed to meeting the heavy demand for our educational programmes to help individuals, groups and organisations to help shape their advocacy and build their knowledge, skills and confidence when promoting human rights. We will continue to offer our educational trainings and resources to advocates and partner organisations so they can frame and articulate a narrative on Palestinian rights that is easy to connect with, and ensure all Makan’s workshops, trainings and online resources are inclusive and accessible to a wide range of audiences and learning styles.

As part of this work, we hope to raise funds to partner on a project together with PARCEO, an education, resource and research centre that is rooted in the principles of participatory action research and popular education, to bring our curricula and resources to K-8th grade education. In our respective work, this has been identified as a critical need and we are looking forward to working on this together.

We also aim to develop a 3-year ‘Train the Trainers’ programme to create a network of global educators to scale up Makan’s impact, build the organisation’s resilience, and meet the huge increase in demand for our work.

Statement of Trustees’ Responsibilities

The trustees (who are also directors of Makan Rights 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 Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires trustees to prepare financial statements for each financial year which give a true and fair view of the state of the 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:

•prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company 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 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 charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

6

MAKAN RIGHTS

TRUSTEES' REPORT

For the year ended 31 December 2024

In so far as the trustees are aware:

•the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditor is aware of that information.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the United Kingdom governing the preparation and dissemination of the financial statements may differ from legislation in other jurisdictions.

The Trustees’ report has been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime.

This report was approved by the Board and signed on its behalf by:

Muwaffak Bibi Treasurer DATE Sep 25 2025

7

MAKAN RIGHTS

INDEPENDENT EXAMINER'S REPORT ON THE ACCOUNTS

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2024

Responsibilities and basis of report

As the charity’s trustees of the Company (who are also the directors of the company for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”).

Having satisfied myself that the accounts of the Company are not required to be audited for this year under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (“the 2011 Act”). In carrying out my examination, I have followed the Directions given by the Charity Commission (under section 145(5)(b)) of the 2011 Act.

Independent examiner's statement

The company’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of Association of Chartered Certified Accountants.

I have completed my examination. I confirm that no material matters have come to my attention (other than that disclosed under note 13) which gives me cause to believe that:

• accounting records were not kept in accordance with section 386 of the Companies Act 2006; or

• the accounts do not accord with such records; or

• the accounts do not comply with relevant accounting requirements under section 396 of the Companies Act 2006 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; or

• the accounts have not been prepared in accordance with the Charities SORP (FRS102).

Umesh Punjabi

Accounting Without Borders St Mary's Court The Broadway Amersham HP7 0UT United Kingdom

The annexed notes form part of these financial statements

8

MAKAN RIGHTS

STATEMENT OF FINANCIAL ACTIVITIES (incorporating the Income and Expenditure Account) For the year ended 31 December 2024

Unrestricted
Funds
Note
2024
£
INCOME AND ENDOWMENTS FROM:
Donations and legacies
2
259,417
Charitable activities
3
25,196
TOTAL
284,614
EXPENDITURE ON:
Raising funds
34,723
Charitable activities
4
258,012
TOTAL EXPENDITURE
292,735
(8,121)
Transfer between funds
-
NET MOVEMENT IN FUNDS
(8,121)
RECONCILIATION OF FUNDS:
TOTAL FUNDS AT 01 JANUARY
13
88,468
TOTAL FUNDS AT 31 DECEMBER
80,347
£
Net income		 Restricted
Funds
2024
£
-
63,138
63,138
-
63,138
63,138
-
-
-
-
Nil
£		 Total
Funds
2024
£
259,417
88,334		 Total
Funds
2023
(Restated)
£
212,497
28,380
347,752 240,877
34,723
321,150		 38,512
280,451
355,873 318,963
(8,121)
-		 (78,086)
-
(8,121)
88,468		 (78,086)
141,949
80,347
**£ **		 63,863
_£ _

All transactions are derived from continuing activities.

All recognised gains and losses are included in the Statement of Financial Activities.

The annexed notes form part of these financial statements

9

MAKAN RIGHTS

(Company limited by guarantee no. 10228520 registered charity no. 1169254)

BALANCE SHEET As at 31 December 2024

Notes Charity Charity
2024 2023
£ £
FIXED ASSETS
Tangible assets 10 - 451
- 451
CURRENT ASSETS
Debtors 11 3,795 1,577
Cash at bank and in hand 182,068 77,887
185,863 79,464
CREDITORS: amounts falling due within one year 12 (105,516) (16,052)
NET CURRENT ASSETS 80,347 63,412
TOTAL NET ASSETS **£ ** 80,347 _£ _ 63,863
FUNDS 13
Unrestricted funds:
Fixed Assets Fund - 451
General fund 80,347 63,412
80,347 63,863
Restricted funds - -
**£ ** 80,347 _£ _ 63,863

The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.

Muwaffak Bibi Treasurer DATE Sep 25 2025

The annexed notes form part of these financial statements

10

MAKAN RIGHTS

CASH FLOW STATEMENT As at 31 December 2024

Cash flows from operating activities
Surplus/(deficit) for the financial year
Adjustments for:
Depreciation
Decrease/(increase) in debtors
Increase/(decrease) in creditors
Investment income
Cash flows from investing activities
Purchase of tangible fixed assets
Net increase in cash and cash equivalents
Cash and cash equivalents at 01 January
Components of cash and cash equivalents
Cash at bank and in hand
Major non-cash transactions
Cash and cash equivalents at 31 December		 2024
£
(8,121)
451
(2,218)
89,464
-
79,576
-
-
79,576
77,887
157,463
£
182,068
182,068
Nil
£		 2023
£
(78,086)
1,051
-
13,069
-
(63,966)
(565)
(565)
(64,531)
142,418
77,887
£
77,887
77,887
Nil
£

11

MAKAN RIGHTS

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31st December 2024

1. ACCOUNTING POLICIES

Basis of preparation of financial statements

The financial statements of the charity, which is a public benefit entity under FRS102, have been prepared under the historical cost convention, except for investments which are included at market value and the revaluation of certain fixed assets. They have been prepared in accordance with applicable United Kingdom accounting standards, the requirements of the Statement of Recommended Practice 'Accounting and Reporting by Charities' (SORP 2019), in accordance with the Financial Reporting Standard applicable in the UK (FRS 102) applicable to smaller entities (under section1a) and the Charities Act 2011/Companies Act 2006.

The Trustees consider that there are no material uncertainties about the Trust’s ability to continue as a going concern. In preparing the accounts, no restatement was required in applying the accounting policies required by FRS 102 and the Charities SORP FRS 102.

Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objects of the Charity and which have not been designated for other purposes.

Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors which have been raised by the Charity for particular purposes. The cost of administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements. Statutory grants which are given as contributions towards the Charity's core services are treated as unrestricted.

Incoming resources

Revenue grants are credited to incoming resources on the earlier date of when they are received or when they are receivable, unless they relate to a specific future period, in which case they are deferred. All other incoming resources are included in the Statement of Financial Activities (SOFA) when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. Investment Income is recognised on an accruals basis.

Gifts in kind donated for distribution are included at valuation and recognised as income when they are distributed to the projects. Gifts donated for resale are included as income when they are sold. Donated facilities are included at the value to the Charity where this can be quantified and a third party is bearing the cost. No amounts are included in the financial statements for services donated by volunteers.

Donated services are included in income at a valuation which is an estimate of the financial cost borne by the donor where such a cost is quantifiable and measurable. No income is recognised where there is no financial cost borne by a third party.

Income tax recoverable in relation to investment income or Gift Aid donations is recognised at the time the relevant income is receivable.

Other income is included in the Statement of Financial Activities when the Charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.

12

MAKAN RIGHTS

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31st December 2024

Resources Expended

All expenditure is accounted for on an accruals basis and has been included under expense categories that aggregate all costs for allocation to activities. Support costs, including governance costs, which cannot be directly attributed to particular activities, have been apportioned proportionately to the direct staff costs allocated to the activities. Governance costs include the costs of servicing Trustees' meetings, audit and strategic planning.

Irrecoverable VAT is charged against the category of resources expended for which it was incurred.

Value Added Tax

The Charity is not registered for VAT and accordingly, where applicable, all costs and expenditure incurred are inclusive of VAT.

Tangible fixed assets and depreciation

All assets costing more than £500 are capitalised.

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Furniture, fittings and equipment

20% straight line

Foreign currencies

Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the rate of exchange ruling at the balance sheet date. All differences are taken to the profit and loss account.

Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Financial Instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

Pensions

The charity is part of a defined contribution pension scheme. Contributions are charged to the Statement of Financial Activities as they become payable in accordance with the rules of the scheme.

Judgements and key sources of estimation uncertainty

Judgements and key sources of estimation uncertainty are detailed in the above accounting policies, where applicable.

13

MAKAN RIGHTS

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31st December 2024

2. DONATIONS AND LEGACIES

Donations
Donations
3.
INCOME FROM CHARITABLE ACTIVITIES
Restricted Grants
Workshops, Talks and Training income
Workshops, Talks and Training income		 Unrestricted
Funds
2024
£
259,417		 Restricted
Funds
2024
£
-		 Total
Funds
2024
£
259,417		 Total
Funds
2023
(Restated)
£
224,515
259,417
**£ **		 Nil
£		 259,417
**£ **		 224,515
_£ _
Unrestricted
Funds
2023
(Restated)
£
224,515		 Restricted
Funds
2023
(Restated)
£
-		 Total
Funds
2024
£
63,138
25,196		 Total
Funds
2023
(Restated)
£
224,515
224,515
_£ _		 Nil
£		 224,515
_£ _
Unrestricted
Funds
2024
£
-
25,196		 Restricted
Funds
2024
£
63,138
-		 Total
Funds
2023
(Restated)
£
-
16,362
25,196
**£ **		 63,138
**£ **		 88,334
**£ **		 16,362
_£ _
Unrestricted
Funds
2023
(Restated)
£
16,362		 Restricted
Funds
2023
(Restated)
£
-		 Total
Funds
2023
(Restated)
£
16,362
16,362
_£ _		 Nil
£		 16,362
_£ _

14

MAKAN RIGHTS

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31st December 2024

4.
ANALYSIS OF CHARITABLE EXPENDITURE
Workshops, Talks and Training
Research and Resource Development
Educational Outreach and Advocacy
Total charitable expenditure
Workshops, Talks and Training
Research and Resource Development
Educational Outreach and Advocacy
Total charitable expenditure
The above expenditure analysed by fund was:
Unrestricted funds
Restricted funds
Total
Resources expended include:
Audit and accountancy fees
Indpendent examination - current year
Indpendent examination - prior year
Other services
Depreciation		 Staff costs
£
118,033
54,471
41,666		 Other direct
costs
£
2,713
64,014
14,051		 Support
costs
£
12,253
6,973
6,973		 Total 2024
£
133,000
125,459
62,691		 Total 2023
£
116,145
109,559
54,746
214,171
**£ **		 80,779
**£ **		 26,199
**£ **		 321,150
**£ **		 280,451
_£ _
Staff costs
£
103,075
47,568
36,386		 Other direct
costs
£
2,370
55,902
12,271		 Support
costs
£
10,700
5,744
2,870		 2024
£
258,012
63,138		 Total 2023
£
116,145
109,559
54,746
187,029
_£ _		 70,542
_£ _		 19,315
_£ _		 280,451
_£ _
2023
£
280,451
-
321,150
**£ **		 280,451
**£ **
2024
£
900
1,560
1,000
451		 2023
£
1,560
-
-
1,051

15

MAKAN RIGHTS

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31st December 2024

5.
SUPPORT COSTS
Basis of allocation
Audit & Accountancy Fees
Bank Fees
Depreciation
Insurance
IT Software
Legal Fees
Miscellaneous Expense
Rent
Staff Training & Welfare
Travelling Cost
Exchange gain or loss
Utilities		 Premises
£
Floor Area
490
39		 Marketing &
publication
£
Usage
9,574		 Depreciation
£
Usage
451		 General
office costs
£
Staff time
1,213
1,583
1,072
1,121
-		 Governance
Costs
£
Usage
3,460
1,030
5,280		 Total
£
2024
3,460
1,213
451
1,030
9,574
5,280
1,583
490
1,072
1,121
-
39		 Total
£
2023
(Restated)
1,560
416
1,051
796
4,151
-
1,105
298
1,502
7,034
-
275
529
**£ **		 9,574
**£ **		 451
**£ **		 4,989
**£ **		 9,770
**£ **		 25,312
**£ **		 18,188
_£ _

6. GOVERNANCE COSTS

Independent examinations
Other fees payable to accountant
Legal and professional fees
Office insurance
STAFF NUMBERS AND COSTS
Wages and salaries
Social security costs
Pension costs		 Total
Funds
2024
£
2,460
1,000
5,280
1,030		 Total
Funds
2023
£
-
1,560
-
796
9,770
**£ **		 2,356
_£ _
2024
£
215,402
16,951
1,141		 2023
£
243,367
17,821
935
233,494
**£ **		 262,124
_£ _
6 8
The average weekly number of employees, calculated as full time equivalents, during the period was:

7. STAFF NUMBERS AND COSTS

No employee received remuneration of more than £60,000.

The charity considers that the key management personnel comprise of the trustees, who are not remunerated, and the executive director. The total employee benefits including pension costs of the key management personnel of the charity were £49,596 (2023: £42,459).

The charity had 1 volunteer during the year (2023:1), making a favourable impact across our projects.

No employee received redundancy payments during the year (2023: £NIL).

16

MAKAN RIGHTS

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31st December 2024

8. TRUSTEES REMUNERATION AND BENEFITS

No members of the trustees received remuneration for their services during the year (2023 - £Nil). No member of the trustees received expenses reimbursements during the year (2023 - £Nil).

9. Taxation

Makan Rights is a registered charity and is potentially exempt from taxation in respect of income and capital gains received within the categories covered by 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 to charitable purposes.

10. TANGIBLE FIXED ASSETS

10. TANGIBLE FIXED ASSETS
Cost
At 01 January 2024
Additions
Surplus on revaluation
Disposals
At 31 December 2024
Depreciation
At 01 January 2024
Charge for the year
Surplus on revaluation
On disposals
At 31 December 2024
Net book value
At 31 December 2024
At 31 December 2023
11. DEBTORS
Charity
Charity
Charity
Group
2024
2024
2024
Group
Due within one year
£
£
£
Group
£
£
£
Group
Trade debtors
£
£
£
Group
Other debtors
£
£
£
Group
£
£
£
Group
£
£
£
Group
12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Charity
Charity
Charity
Group
2024
2024
2024
Group
£
£
£
Group
Group
Other creditors
Social security and other taxes
Group
Deferred income
Accrued expenses
Group
Nil
£
Nil
£
Nil
£
Group
Group		 Fixtures,
fittings and
equipment
£
10,161
-
-
-		 Total
£
10,161
-
-
-
10,161 10,161
9,710
451
-
-		 9,710
451
-
-
10,161 10,161
Nil
£		 Nil
£
451
_£ _		 451
_£ _
Charity
2024
£
1,100
2,695		 Group
2023
£
-
1,577
3,795
**£ **		 1,577
_£ _
Charity
2024
£
0
10,075
93,540
1,900		 Group
2023
£
1,066
14,986
-
-
105,516
**£ **		 16,052
_£ _

17

MAKAN RIGHTS

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 31st December 2024

13. STATEMENT OF FUNDS

UNRESTRICTED FUNDS
General Fund
Fixed Assets Fund
RESTRICTED FUNDS
Joseph Rowntree
Charitable Trust
Myriad USA
SUMMARY OF FUNDS
Fixed Assets Fund
General Funds
Restricted Funds
Comparative statement of funds
UNRESTRICTED FUNDS
General Fund
Fixed Assets Fund
RESTRICTED FUNDS
SUMMARY OF FUNDS
General Fund
Fixed Assets Fund
Restricted Funds		 Brought
Forward
£
88,017
451		 Incoming
Resources
£
284,614		 Resources
Expended
£
(292,284)
(451)		 Transfers
£
-
-
-		 Carried
Forward
£
80,347
-
88,468
**£ **		 284,614
**£ **		 (292,735)
£		 Nil
£		 80,347
**£ **
-
-
-		 56,258
6,880
-		 (56,258)
(6,880)
-		 -
-
-		 -
-
Nil
£		 63,138
**£ **		 (63,138)
£		 Nil
£
451
88,017		 -
284,614		 (451)
(292,284)		 -
-		 -
80,347
88,468
-
-		 284,614
63,138
-		 (292,735)
(63,138)
-		 -
-
-		 80,347
-
-
88,468
**£ **		 347,752
**£ **		 (355,873)
£		 Nil
£		 80,347
**£ **
Brought
Forward
£
141,010
939
-		 Incoming
Resources
£
240,314
564		 Resources
Expended
£
(317,912)
(1,051)		 Transfers
£
-
-
-		 Carried
Forward
£
63,412
451
141,949
_£ _		 240,877
_£ _		 (318,963)
£		 Nil
£		 63,863
_£ _
- - - -
Nil
£		 Nil
£		 Nil
£		 Nil
£
141,010
939		 240,314
564		 (317,912)
(1,051)		 - 63,412
451
141,949
-
-		 240,877
-
-		 (318,963)
-
-		 -
-
-		 63,863
-
-
141,949
_£ _		 240,877
_£ _		 (318,963)
£		 Nil
£		 63,863
_£ _

Joseph Rowntree Charitable Trust grant is 36 months funding to undertake the Building support for human rights and social justice work through transformative education

Myriad USA grant is to provide transformative education aimed at strengthening the movement for Palestinian rights, contextualising Palestine within the broader framework of social justice and global liberation movements

Prior Period Error

During the course of preparing these financial statements, the trustees identified that a bank account with a cumulative balance of £24,605 had been omitted from previous years’ accounts due to an administrative oversight. This constitutes a prior period error.

Given the relative immateriality of this amount against the charity’s income and total funds in prior years, the trustees have corrected the omission by adjusting the opening balance of reserves in the current year's accounts.

The effect of this adjustment is to increase cash and cash equivalents at the start of the year by £24,605, and correspondingly increase unrestricted funds brought forward as at 1 January 2024.

The trustees consider this approach to be in accordance with FRS 102 and the Charities SORP, which permit correction of immaterial prior period errors in the current period with appropriate disclosure.

18

MAKAN RIGHTS

NOTES TO THE FINANCIAL STATEMENTS For the year ended 31st December 2024

14. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Tangible fixed assets
Net current assets
Comparative analysis of net assets between funds
Tangible fixed assets
Net current assets
15. CAPITAL COMMITMENTS
Amounts contracted for but not provided in the financial statements		 Unrestricted Funds
Designated
General
Funds
Funds
£
£
-
-
-
80,347
Nil
£
80,347
£
Unrestricted Funds
Designated
General
Funds
Funds
£
£
-
-
-
-
Nil
£
Nil
£		 Unrestricted Funds
Designated
General
Funds
Funds
£
£
-
-
-
80,347
Nil
£
80,347
£
Unrestricted Funds
Designated
General
Funds
Funds
£
£
-
-
-
-
Nil
£
Nil
£		 Restricted
Funds
£
-
-		 Total
Funds
£
-
80,347
Nil
£		 80,347
**£ **		 Nil
£		 80,347
**£ **
Restricted
Funds
£
-
-		 Total
Funds
£
-
-
Nil
£		 Nil
£		 Nil
£		 Nil
£
2024
£
Nil
£		 2023
£
Nil
£

16. RELATED PARTIES

During the financial year, the charity received donations from a number of its trustees. All such transactions are considered related party transactions and are disclosed here to provide transparency and demonstrate that the charity is operating for the public benefit.

The following donations were received from trustees:

i) A one-off, unrestricted donation of £22,000 (2023: £Nil).

ii) A series of unrestricted donations, paid monthly throughout the year, totalling £6,677 (2023: £4,997).

There were no other material transactions with trustees or other related parties that require disclosure.

17 COMPARATIVE STATEMENT OF FINANCIAL ACTIVITIES

UnrestrictedUnrestricted
Funds
Funds
2024
2023
£
(Restated)
INCOME AND ENDOWMENTS FROM:
£
Donations and legacies
212,497
Charitable activities
28,380
Investments
-
TOTAL
240,877
EXPENDITURE ON:
Raising funds
38,512
Charitable activities
280,451
TOTAL EXPENDITURE
318,963
(78,087)
Transfer between funds
-
NET MOVEMENT IN FUNDS
(78,087)
RECONCILIATION OF FUNDS:
TOTAL FUNDS AT 01 JANUARY 2023
141,950
TOTAL FUNDS AT 31 DECEMBER 2023
63,863
£
Net income		 UnrestrictedUnrestricted
Funds
Funds
2024
2023
£
(Restated)
INCOME AND ENDOWMENTS FROM:
£
Donations and legacies
212,497
Charitable activities
28,380
Investments
-
TOTAL
240,877
EXPENDITURE ON:
Raising funds
38,512
Charitable activities
280,451
TOTAL EXPENDITURE
318,963
(78,087)
Transfer between funds
-
NET MOVEMENT IN FUNDS
(78,087)
RECONCILIATION OF FUNDS:
TOTAL FUNDS AT 01 JANUARY 2023
141,950
TOTAL FUNDS AT 31 DECEMBER 2023
63,863
£
Net income		 Restricted
Funds
2023
(Restated)
£
-
-
-		 Total
Funds
2023
(Restated)
£
212,497
28,380
-
240,877 - 240,877
38,512
280,451		 -
-		 38,512
280,451
318,963 - 318,963
(78,087)
-		 -
-		 (78,087)
-
(78,087)
141,950		 -
-		 (78,087)
141,950
63,863
**£ **		 Nil
£		 63,863
**£ **

19

LETTER OF REPRESENTATION

MAKAN Rights 1 Gough Square Ladywell London EC4A 3DE

Accounting Without Borders St Mary’s Court The Broadway Amersham HP7 0UT

Dear Sirs,

We confirm to the best of our knowledge and belief the following representations given to you in connection with your independent examination of organisation’s financial statements for the year ended 31 December 2024. We confirm that they are made on the basis of enquiries of management and staff with relevant knowledge and experience (and, where appropriate, of inspection of supporting documentation) sufficient to satisfy ourselves that we can properly make each of the following representations to you.

General

Information Provided

Assets and Liabilities

Fraud

Contingent Liabilities

Going Concern & Future Cash Requirements

Post Balance Sheet Events

Data Protection Act

Laws and regulations

Yours faithfully For and on behalf of Management

Sep 25 2025 ......................................... ........................................ Trustee Date

Audit Trail

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