2023-09-30-accounts - Lawyers For Palestinian Human Rights

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Trustees' Annual Report for the period

Period start date Period end date Day01 Month10 Year2022 Day30 Month09 Year2023 From To

Section A Reference and administration details

Charity name Other names charity is known by Registered charity number (if any) Charity's principal address	Lawyers for Palestinian Human Rights	Lawyers for Palestinian Human Rights



	1175498

	C/O Bates Wells Braithwaite,
	10 Queen Street Place
	London
	Postcode	EC4R 1BE

Names of the charity trustees who manage the charity

Trustee name	Office (if any)	Dates acted if not for whole year
Tessa Gregory	Chair
Fiona Mckay	Vice-Chair
Sir Geoffrey Bindman QC
Geraldine Isherwood	Hon. Treasurer
Professor Bill Bowring
Nusrat Uddin	Safeguarding
Jocelyn Hurndall
Michael Lynk		1 January2023 onwards







Names of the trustees for the charity, if any, (for example, any custodian trustees)
Name		Dates acted if not for whole year

Names and addresses of advisers (Optional information)

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Type of adviser Name

Address

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

Tareq Shrourou (LPHR Director)

Section B Structure, governance and management

Description of the charity’s trusts

Articles of Association Type of governing document (eg. trust deed, constitution) Incorporated Charity How the charity is constituted (eg. trust, association, company) Trustees are appointed by a resolution of the Trustees passed at a Trustees' Trustee selection methods meeting (eg. appointed by, elected by)

Additional governance issues (Optional information)

You may choose to include additional information, where relevant, about:

policies and procedures adopted for the induction and training of trustees;
the charity’s organisational structure and any wider network with which the charity works;
relationship with any related parties;
trustees’ consideration of major risks and the system and procedures to manage them.

Section C Objectives and activities

Summary of the objects of the charity set out in its governing document

LPHR works on a range of projects with the aim of protecting and promoting Palestinian human rights. We exclusively take a legal and human rights perspective in our work.

Our primary aim is to contribute towards achieving a positive transformation of the urgent and critical human rights situation for Palestinians. We work towards this through a combination of legal advice and support; human rights and international law education and advocacy; research, monitoring and urgent actions on human rights violations; policy engagement; and utilising human rights complaint mechanisms of domestic and international

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institutions.

Where possible we co-ordinate our work with human rights organisations in the region.

This year, the main activities undertaken for the public benefit in pursuit of the aforementioned objects, were:

We continued to work on legal accountability in regard to the military attacks in Gaza in 2014. This included currently confidential work in the context of the Office of the Prosecutor of the International Criminal Court recently opened full investigation into the situation in Palestine.
We co-launched with Save the Children a landmark call for an immediate moratorium on the arrest, detention and prosecution of Palestinian children by Israeli military authorities. We worked closely with Save the Children in developing this vital child protection call which we are urging the UK government to support.

Summary of the main activities undertaken for the public benefit in relation to these objects (include within this section the statutory declaration that trustees have had regard to the guidance issued by the Charity Commission on public benefit)

We continued work pursuant to our comprehensive human rights complaint under the OECD Guidelines for Multinational Enterprises against JCB, a world-leading construction equipment company headquartered in Britain, in regard to its apparent involvement in human rights violations against Palestinians in the occupied Palestinian territory. Specifically, this involves the material use of JCB machines in the demolition of Palestinian homes in vulnerable communities, and construction of illegal Israeli settlements, in the occupied West Bank. The UK National Contact Point for the OECD Guidelines completed its further examination in November 2021 and significantly determined that JCB is in breach of specific human rights responsibilities contained within the OECD Guidelines. The UK National Contact Point subsequently issued recommendations to JCB that it should implement within a time-frame of 12 months. The Final Statement of the UK National Contact Point and LPHR's response was covered in the Guardian by its Diplomatic Editor. LPHR then engaged in monitoring JCB's compliance with the UK National Contact Point's recommendations for the purpose of preparing a report which was filed with the UK NCP in December 2022. LPHR was awaiting the Follow-Up Statement of the UK NCP at the end date of the financial year of this annual report.
We continued our constructive engagement with UK Government officials and parliamentarians on legal and human rights issues affecting Palestinians. This included a specific focus on de facto annexation of large parts of the West Bank. Our briefing on this issue was expressly cited by Andy Slaughter MP in a House of Commons debate in April 2022. We also continued our constructive ongoing collaboration with other UK charities that work on issues affecting the Palestinian people, including Christian Aid and Save the Children.
We are in the tenth year of our successful LPHR Student Network programme engaging students from London’s top law schools and universities.

Additional details of objectives and activities (Optional information)

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You may choose to include further statements, where relevant, about:

policy on grantmaking;
policy programme related investment;
contribution made by volunteers.

Section D Achievements and performance

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Section D Achievements and performance

Summary of the main achievements of the charity during the year

The main achievement of the charity this year has been to continue making progress in all aspects of our work to meet our primary aim of contributing towards achieving a positive transformation of the urgent and critical human rights situation for Palestinians.

Our progress in the last year is outlined below:

Business and Human Rights:

LPHR continued work pursuant to our comprehensive human rights complaint under the OECD Guidelines for Multinational Enterprises against JCB, a world-leading construction equipment company headquartered in Britain, in regard to its apparent involvement in human rights violations against Palestinians in the occupied Palestinian territory. Specifically, this involves the material use of JCB machines in the demolition of Palestinian homes in vulnerable communities, and construction of illegal Israeli settlements, in the occupied West Bank.

The UK National Contact Point for the OECD Guidelines completed its further examination in November 2021 and significantly determined that JCB is in breach of specific human rights responsibilities contained within the OECD Guidelines. The UK National Contact Point subsequently issued recommendations to JCB that it should implement within a time-frame of 12 months.

The Final Statement of the UK National Contact Point and LPHR's response was covered in the Guardian by its Diplomatic Editor. LPHR then engaged in monitoring JCB's compliance with the UK National Contact Point's recommendations for the purpose of preparing a report which was filed with the UK NCP in December 2022. LPHR was awaiting the Follow-Up Statement of the UK NCP at the end date of the financial year of this report.

Respecting Children's Rights:

LPHR co-launched with Save the Children a landmark call for an immediate moratorium on the arrest, detention and prosecution of Palestinian children by Israeli military authorities. We are working closely with Save the Children to persuade the UK government to support this vital child protection call.

LPHR continued to publish our bi-monthly Child Rights Bulletin, which aims to document and raise awareness of the serious violations of children’s rights that take place in the occupied Palestinian territory and to emphasise the applicability of the UN Convention on the Rights of the Child. LPHR gives special thanks to its Student Network for their excellent work supporting the preparation of the bulletins.

Gaza Accountability:

LPHR continued to work on legal accountability in regard to the military attacks in Gaza in 2014. This included currently confidential specific work in the context of the Office of the Prosecutor of the International Criminal Court recently opened full investigation into the situation in Palestine.

As part of LPHR’s ongoing public affairs engagement, LPHR's Director has continued to pursue the issue of the need for credible investigations and legal accountability with the Foreign Office, including raising it during meetings with policy officials.

UN Special Rapporteur engagement:

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Section D Achievements and performance

LPHR usefully engaged with the UN Special Rapporteur for the human rights situation in the occupied Palestinian territory, on a range of relevant legal and human rights issues.

Government and Parliamentary engagement:

LPHR continued to focus on building its engagement with government and parliamentarians on key legal and human rights issues affecting Palestinians. This included a specific focus on de facto annexation of large parts of the West Bank. Our briefing on this issue was expressly cited by Andy Slaughter MP in a House of Commons debate in April 2022.

LPHR's Student Network:

The tenth year of the LPHR Student Network was very productive. LPHR's Student Network has been instrumental in preparing LPHR's Child Rights Bulletins. LPHR gives special thanks to everyone who participated with the Student Network this year.

LPHR Urgent Actions:

LPHR continued preparing its Urgent Actions addressed to the Foreign Office, with several letters submitted on discrete and serious issues in the last year.

LPHR Human Rights Blog, Legal Q&As, and Briefings:

LPHR continued to publish our educational human rights blog, legal Q&As and briefings, so as to provide accessibly written, evidence-based and legally accurate analysis to the public, parliamentarians and relevant officials on current critical issues.

LPHR Website and Social Media:

LPHR continued to use its website to provide accessibility to our work. We are also active on a daily basis on social media and continue to have a growing following on Twitter, which now exceeds 4,000.

LPHR Membership:

LPHR continued to grow its membership in the last year and we are ever thankful for their vital support.

LPHR Executive Committee:

LPHR Trustees recognise the high quality, integrity and dedicated work of its exceptional Executive Committee who are integral to the effective functioning of LPHR's work and activities.

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Section E Financial review

The Charity aims to retain sufficient funds in its reserves at any one time in Brief statement of the order to meet its commitments for the forthcoming 6 months. This policy is charity’s policy on reserves reviewed regularly depending on the planned activities.

Details of any funds materially N/A in deficit

Further financial review details (Optional information)

You may choose to include additional information, where relevant about:

the charity’s principal sources of funds (including any fundraising);
how expenditure has supported the key objectives of the charity;
investment policy and objectives including any ethical investment policy adopted.

Section F Other optional information

Section G Declaration

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

Signed on behalf of the charity’s trustees

Signature

Full name(s) Tessa Gregory

Position (eg Secretary, Chair, Chair etc)

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Date 6107124 TAR Maich 2012

Company registration number 10972293 Charity number 1175498

Lawyers for Palestinian Human Rights (Company limited by guarantee and without share capital)

UNAUDITED FINANCIAL STATEMENTS For the year ended 30[th] September 2023

Lawyers for Palestinian Human Rights Company registration number 10972293 Charity number 1175498

The trustees present the financial statements of the charity for the year ended 30 September 2023.

Registered office:	c/o BWB
	10 Queen Street Place
	London EC4R 1BE
Directors/Trustees:	Sir Geoffrey Bindman
	Bill Bowring
	Tessa Gregory
	Jocelyn Hurndall
	Geraldine Isherwood
	Fiona McKay
	Nusrat Uddin
	Michael Lynk
Executive Director:	Tareq Shrourou
Bankers:	Co-operative Bank
	Head Office
	PO Box 101
	1 Balloon Street
	Manchester M60 4EP

Lawyers for Palestinian Human Rights Company registration number 10972293 Charity number 1175498

Statement of financial activities for the year ended 30 September 2023

Note Incoming resources from generated funds: Voluntary income: - Grants, donations and membership - Gift Aid Total voluntary income Activities for generating funds: - Investment income 3 - Total incoming resources Resources expended: Costs of generating funds Charitable activities 3 Total resources expended Net movement in funds 3 Total funds brought forward Total funds carried forward	Total Funds Year ended 30 Sept 23 Total Funds Year ended 30 Sept 22 £ £ 61975 61712 7443 13675 69418 75387 - - 69418 75387 - 71165 51318 71165 51318 -1747 24069 54185 30116 52438 54185

This Statement of Financial Activities includes all gains and losses in the year. All incoming resources and resources expended derive from continuing activities.

Lawyers for Palestinian Human Rights Company registration number 10972293 Charity number 1175498

Balance Sheet as at 30 September 2023

Note Current assets: Gift Aid receivable Cash at bank Creditors: amounts falling due within one year 7 Funds of the charity: Unrestricted funds 8 Total charity funds	30 Sept 2023 30 Sept 2022 £ £ - - 56438 57518 56438 57518 -4000 -3333 52438 54185 52438 54185 52438 54185

For the year ended 30 September 2023 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies. No members have required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006.

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

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

The notes on pages 5 and 6 form part of these financial statements.

The financial statements were approved by the Board of Trustees on 10 July 2024 and signed on its behalf by:

Tessa Gregory

Director

10 July 2024

Lawyers for Palestinian Human Rights

Notes to the financial statements for the year ended 30 September 2023

1. General information

The company is limited by guarantee, having no share capital and is registered in England and Wales. The address of the registered office is c/o Bates Wells Braithwaite, 10 Queen Street Place, London EC4R 1BE. The company was registered as a charity on 1 November 2017 with registration number 1175498 and merged with charity registration number 1142158.

2. Accounting policies Basis of preparation

The financial statements have been prepared in accordance with the historical cost convention and in accordance with the Companies Act 2006 and the Charities Statement of Recommended Practice (FRS 102) effective from 1 January 2019.

The charity has taken advantage of the exemption at Section 7 of FRS 102 from the requirement to produce a cash flow statement.

Fund accounting

Unrestricted funds are available for use at the discretion of the directors in furtherance of the general objectives of the charity. Unrestricted funds represent donations and other income, received or generated for the objects of the charity without further specified purpose, and are available as general funds.

Restricted funds, none of which were received in the current period are subjected to restrictions on their expenditure imposed by the donor.

Incoming resources

All incoming resources are 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.

Where grants are received in respect of specific projects due to take place subsequent to the year end, then those monies will be treated as deferred income.

Voluntary income represents donations from patrons and other donors.

Resources expended

Expenditure is included on an accruals basis as liability is incurred and is inclusive of irrecoverable VAT.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include any accountancy fees and costs linked to the strategic management of the charity.

All costs are allocated between the expenditure categories of the Statement of Financial Activities on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly.

3. Charitable activities – Advocacy, awareness-raising, analysis, litigation etc.

	Income	Expenditure	2023 Surplus/ (Deficit)	2022 Surplus/ (Deficit
	£	£	£	£
Grants, Donation and Membership	61975	-	61975	61712
Executive fees and support costs	-	71165	-71165	-51318

Gift Aid	7443	-	7443	13675
TOTAL	69418	71165	-1747	24069

4. Operating surplus

This is stated after charging £Nil for directors’ emoluments and other benefits (2023 £Nil).

5. Interest receivable

No funds were held on deposit in an interest-bearing account and current account interest earned in the period was £nil (2023 £Nil).

6. Trustees’ remuneration and expenses and related party transactions

No remuneration or expenses were paid during the year to any trustee (2023 £Nil). There were no amounts outstanding to any trustees or other persons relating to the charity (2023 £Nil).

7. Creditors: Amounts falling due within one year

Creditors: Amounts falling due within oneyear
	2023	2022
	£	£
Executive’s fees	4000	3333
Travel & other expenses	0	0
	4000	3333

8. Movement on funds

Movement on funds
	Balance as at 20 September 2022	Incoming resources	Resources expended	Balance as at 30 September 2023
	£	£	£	£
Unrestricted funds	54185	69418	-71165	52438
Total funds	54185	69418	-71165	52438

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the trustees/ Charity Name members of Lawyers for Palestinian Human Rights On accounts for the year 30 September 2023 Charity no 1175498 ended (if any) Set out on pages 1-6 (remember to include the page numbers of additional sheets)

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 30 September 2023.

Responsibilities and As the charity trustees, you are responsible for the preparation of the basis of report accounts in accordance with the Charities Act 2011 (“the Act”).

I report in respect of my examination of the Trust’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 material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect,:

the accounting records were not kept in accordance with section 130 of the Act; or
the accounts did not accord with the accounting records; or
the accounts did not comply with the applicable 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.

Signed: Date: 16/7/2024 Name: Anson Clark FCA Chartered Accountant (ICAEW) Relevant professional qualification(s) or body (if any): Address: 11/1 Dean Bank Lane Edinburgh EH3 5BS

October 2018

IER

Section B Disclosure

Only complete if the examiner needs to highlight matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).

Give here details of any None items that the examiner wishes to disclose .

October 2018

IER