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2023-12-31-accounts

Charity registration number 1181744

Company registration number 11397556 (England and Wales)

ROBERT F. KENNEDY HUMAN RIGHTS UK LIMITED ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

ROBERT F. KENNEDY HUMAN RIGHTS UK LIMITED

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees P Lindley K Kennedy Dr M Ellis P Thompson S Smith P Gheorghiu (Appointed 1 July 2024) Charity number 1181744 Company number 11397556 Registered office 82 St Johns Street London EC1M 4JN Independent examiner Anthony Epton Goldwins Limited 75 Maygrove Road West Hampstead London NW6 2EG

ROBERT F. KENNEDY HUMAN RIGHTS UK LIMITED

CONTENTS

Page
Trustees' report 1 - 6
Independent examiner's report 7
Statement of financial activities 8
Balance sheet 9
Notes to the financial statements 10 - 17

ROBERT F. KENNEDY HUMAN RIGHTS UK LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) FOR THE YEAR ENDED 31 DECEMBER 2023

The trustees present their annual report and financial statements for the year ended 31 December 2023.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's Articles of Association, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)".

Objectives and activities

The Robert F. Kennedy Human Rights UK Limited exists to promote human rights for the public benefit throughout England and Wales. The charity's objectives, as set out in its Articles of Association, are to:

  1. Educate the public about human rights by working with students and teachers, developing curricula, and providing teaching tools and resources.

  2. Raise awareness of and promote public support for human rights by creating public platforms such as a festival of human rights.

  3. Promote respect for human rights among individuals and corporations.

The charity's programs are educational, creative, and aim to inspire, educate, and empower young people to become Ripples of Hope in their communities and around the world.

ROBERT F. KENNEDY HUMAN RIGHTS UK LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

Activities

Speak Truth To Power Updates

Over the Summer Term, we contracted a previous STTP School Headteacher, a consultant, to review all current resources.

The consultant determined that the STTP resources in their current format were not fit for purpose due to having too many objectives, an unclear purpose, and overly complicated lesson plans. They also reinforced an issue we had already identified: some resources were age-inappropriate, and links and resources were unreliable or not standardised. However, the consultant highlighted that the strengths of the current resources lay in the fact that a large body of the work had already been completed and just needed synthesising. The core of the resources was solid but required streamlining to be fit for purpose. The Rights Reimagined and Movements for Change modules were noted as having the potential to be particularly strong with minimal adjustments.

Following this evaluation, the consultant was commissioned to begin rewriting these resources, and in July 2023, they handed over the first set of revised resources. These included topics such as Votes for Women, Movements That Make a Difference, and Creating Positive Change. The new resources were built around the Oracy Principles of Reading and Listening, making them far more integratable into the standard curriculum, while also meeting Ofsted requirements. The links and resources cited were now reputable, age-appropriate, and classroom-friendly. These resources were scheduled for rollout to STTP schools from September 2023.

Our next steps with the consultant included the creation of a simplified, effective onboarding process for new STTP schools, set to launch in the new academic year. This process would include short online training videos, accessible to lead educators via our website at any time.

This overhaul of the onboarding process aligned with our plans to host a Meet & Greet day for both current and interested STTP schools. This event was scheduled for October 2023 at Sacred Heart Primary School, one of our STTP Hub schools. The afternoon was planned to feature an introduction (or reintroduction) to RFK UK by CEO Nichola Watson, shared experiences of the STTP programme by current teacher Bernie Furey of Sacred Heart Primary School, explanations of the newly designed resources by the consultant, and a public speaking/ confidence-building session from our colleagues at Loudspeaker. We aimed to invite prospective schools interested in joining the STTP programme and to re-engage any existing STTP schools that had become less active due to other commitments. This event provided an ideal opportunity to relaunch and reenergise the STTP programme.

Redesigning the Updated Resources

Following the review, it was concluded that the design of the current STTP resources was also not fit for purpose. The current designs, which used the branding from the Ripples of Hope Festival, were too complicated for teachers to use in the classroom. We, therefore, decided to update the design and layout to align with RFKHRUK branding and to streamline the content for ease of use by teachers. The redesigned resources would include unit overviews, lesson plans, and PowerPoint templates, all of which could easily be adapted by teachers. The aim was to create informative and visually appealing resources that both teachers and students would respond well to. Ella took the lead on designing these documents, which were planned for release in September on our new online school zone.

Website

We were actively updating our current website using available tools on Wix. During the board meeting, Nichola briefly outlined the shift in direction for the site. Our education page now offered free resources, including case studies, downloadable materials, and sign-up forms. The festival page displayed highlights from the Ripples of Hope Festival, including embedded videos of talks and performances.

Additionally, we had been preparing our school zone for the new academic year. The new school zone featured a profile page, active programmes and resources, a feedback page, forums, and an upload area for sharing content from sessions. A newsletter would be sent to our school network in September, informing them of the changes and explaining how to access new content and engage with other educators on the forums.

ROBERT F. KENNEDY HUMAN RIGHTS UK LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

Alongside the school zone, we had been developing content for a new blog, covering topics such as “Climate Change as a Human Rights Issue,” “The Intersection of Human Rights and Business,” and “The Evolution of Activism.” This content would help direct our audience to longer-form material on our website.

Further updates to the site included adding a privacy and cookie policy, improving accessibility by adding alt text to all images, and enhancing SEO through better URL indexing and enabling tags and accelerated mobile pages on blog posts to improve searchability.

We also explored opportunities to improve our team’s coding skills by applying to join a coding and web design course.

Social Media

We developed a new content strategy for the period from September to December, establishing ten content pillars, including Educational Resources, Human Rights Heroes, and Historical Context and Movements. Our content schedule covered key themes such as Back to School, Black History Month, and Human Rights Day.

Upcoming projects and events would provide further content. These included the launch of the new school zone, the 75th anniversary of the Universal Declaration of Human Rights, and the Human Rights Tattoo event. We aimed to interview several activists under 30 participating in the event.

As part of our strategy, we planned to adopt a video-first approach to increase reach and engagement, directing our audience to longer-form content on our website.

Strengthening Relationships across Greater Manchester

In June 2023, we met with Greater Manchester Mayor Andy Burnham to discuss the evolution of our work since the Ripples of Hope Festival and our expanding outreach to schools in the region. Andy suggested two GMCAfunded campaigns that could benefit from increased youth engagement, which aligned with our work.

We met with the team for the "Is This OK" campaign, which aims to raise awareness of gender-based violence and behaviours that make girls and women feel unsafe. We submitted a bid in July 2023 to develop a genderbased violence programme for young people in schools across the region.

We also engaged with the "I am Greater" campaign, which addresses youth knife crime and violence. We initiated a relationship with SICK! Productions, a core delivery partner of the campaign, and discussed future collaboration opportunities.

ROBERT F. KENNEDY HUMAN RIGHTS UK LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

Publishing the 30 Illustrated Articles of Human Rights

We commissioned artist Emma Evans to create an illustrated version of the Universal Declaration of Human Rights. This project resulted in a children's book and a series of 30 posters and digital assets for distribution to our school network.

Our plans for distributing this work included a school release in September, a community release at the Human Rights Tattoo event in September, and an artist launch event in October/November. Additionally, from December 1st to 30th, we planned to release an illustrated article a day to celebrate the 75th anniversary of the UDHR, with supporting content for each topic.

We also aimed to secure ISBN and barcode numbers to expand our reach through independent bookstores and educational institutions.

Other Events

In September 2023, we partnered with Contact in Manchester to support the Human Rights Tattoo, an international social practice art event. At the event, we also launched Emma Evans' illustrated collection of the Universal Declaration of Human Rights.

We are planning additional events, including a book launch and a larger showcase later in the year to coincide with Human Rights Day

Public Benefit

The decisions and actions of individuals collectively shape our society's reality. Human rights serve as a crucial framework, encapsulating people's fundamental rights and interests for the public benefit. Our programs raise awareness of human rights and foster a culture where individuals and organizations actively work to make these rights a reality. This work has a clear public benefit, offering immediate and tangible benefits to individuals and, as the public comprises individuals, also ensuring a collective benefit from secured human rights.

Moreover, the wider community benefits from the perception that everyone's fundamental rights are being protected, even if this benefit is less tangible. This perception justifies treating the promotion of human rights as a charitable purpose. The trustees of Robert F. Kennedy Human Rights UK are aware of the Charity Commission guidance on public benefit and consistently prioritize it in all aspects of the charity's work.

Achievements and Performance

The organisation has achieved various milestones and initiatives throughout the year, including:

Financial review

The trustees remain committed to conducting a bi-annual financial audit, ensuring transparency and accountability in managing the charity's finances.

ROBERT F. KENNEDY HUMAN RIGHTS UK LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

Reserve policy

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six months’ expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. As the charity is still in its development phase and because of the irregular nature of the spending, the charity aims to achieve this target of reserve level in next 1-2 years.

The trustees have assessed the major risks to which the charity is exposed and are satisfied that systems are in place to mitigate exposure to the major risks. The key priority for the charity - in risk mitigation as an early stage charity - is the development of sustainable and varied sources of income over the next two to three years and implementing a model of delivery that can be adjusted to the resources available.

We have continued to reduce or delay all outgoings to the minimum for continued operation. Spending towards speculative revenue generation has been halted (e.g. we have paused working with a consultancy to produce applications to funding bodies until we know the funding bodies are resuming making grants).

Any new spend towards programmes, beyond the existing consultancy agreements, can only be committed to

once we know additional funding or income is confirmed.

The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

Structure, governance and management

The charity is a private company limited by guarantee without share capital.

The charity is governed by its Articles of Association and an Affiliate Agreement with its affiliate organisation, Robert F. Kennedy Human Rights based in the USA.

The trustees were appointed to cover a range of skills and areas of guidance and expertise including; Education, Human Rights, Charity & Fundraising, Development, Communications and the Business & Investment Community.

Further details around recruitment and appointment: all potential new trustees are identified by the Board (working to principles and requirements for good and equitable governance and diversity), interviewed by multiple Board members and due diligence is conducted before a recommendation is put to the full Board to vote on. All trustees are join with full sight of our Role of the Trustee policy.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

P Lindley K Kennedy Dr M Ellis P McCall (Resigned 20 February 2024) A Wincel (Resigned 5 April 2024) N Uddin (Resigned 28 June 2023) P Thompson S Smith P Gheorghiu (Appointed 1 July 2024)

None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

The trustees' report was approved by the Board of Trustees.

ROBERT F. KENNEDY HUMAN RIGHTS UK LIMITED

TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

.............................. P Lindley Trustee 1.10.24 Dated: .........................

.............................. Dr M Ellis Trustee 1.10.24 Dated:.........................

ROBERT F. KENNEDY HUMAN RIGHTS UK LIMITED

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF ROBERT F. KENNEDY HUMAN RIGHTS UK LIMITED

I report to the trustees on my examination of the financial statements of ROBERT F. KENNEDY HUMAN RIGHTS UK LIMITED (the charity) for the year ended 31 December 2023.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 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:

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 financial statements to be reached.

Anthony Epton BA FCA CTA FCIE

Goldwins Limited 75 Maygrove Road West Hampstead London NW6 2EG

Dated: .........................

ROBERT F. KENNEDY HUMAN RIGHTS UK LIMITED

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2023

Unrestricted
Restricted
funds
funds
2023
2023
Notes
£
£
Income from:
Donations
2
130,777
-
Expenditure on:
Cost of raising funds
3
2,265
-
Charitable activities
4
178,658
-
Total expenditure
180,923
-
Net expenditure for the year
Net movement in funds
(50,146)
-
Fund balances at 1
January 2023
108,323
17,358
Fund balances at 31
December 2023
58,177
17,358		 Total
Unrestricted
Restricted
funds
funds
funds
2023
2022
2022
£
£
£
130,777
175,632
17,358
2,265
1,835
-
178,658
193,973
-
180,923
195,808
-
(50,146)
(20,176)
17,358
125,681
128,499
-
75,535
108,323
17,358		 Total
funds
2022
£
192,990
1,835
193,973
195,808
(2,818)
128,499
125,681

The statement of financial activities includes all gains and losses recognised in the year.

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

ROBERT F. KENNEDY HUMAN RIGHTS UK LIMITED

BALANCE SHEET

AS AT 31 DECEMBER 2023

Notes
Fixed assets
Tangible assets
10
Current assets
Debtors
11
Cash at bank and in hand
Creditors: amounts falling due within
one year
12
Net current assets
Total assets less current liabilities
The funds of the charity
Restricted income funds
14
Unrestricted funds
15		 2023
£
2,860
75,760
78,620
(3,866)		 £
781
74,754
75,535
17,358
58,177
75,535		 2022
£
1,355
128,230
129,585
(4,140)		 £
236
125,445
125,681
17,358
108,323
125,681

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 December 2023.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 of the Companies Act 2006.

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

The financial statements were approved by the trustees on .........................

.............................. ..............................
P Lindley Dr M Ellis
Trustee Trustee

Company registration number 11397556 (England and Wales)

ROBERT F. KENNEDY HUMAN RIGHTS UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

1 Accounting policies

Charity information

ROBERT F. KENNEDY HUMAN RIGHTS UK LIMITED is a private company limited by guarantee incorporated in England and Wales. The registered office is 82 St Johns Street, London, EC1M 4JN.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)". The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.

1.4 Income

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

ROBERT F. KENNEDY HUMAN RIGHTS UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

1 Accounting policies

(Continued)

1.5 Expenditure

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

1.6 Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computers

33% SL

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7 Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9 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.

1.10 Employee benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

ROBERT F. KENNEDY HUMAN RIGHTS UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

2 Donations

Unrestricted Unrestricted Restricted Total
funds funds funds funds
2023 2022 2022 2022
£ £ £ £
Donations and gifts 130,777 175,632 17,358 192,990

3 Expenditure on raising funds

Unrestricted Unrestricted
funds funds
2023 2022
£ £
Fundraising and publicity
Other fundraising costs 2,265 1,835
Expenditure on charitable activities
2023 2022
£ £
Direct costs
Staff costs 79,489 88,702
Depreciation and impairment 534 238
80,023 88,940
Share of support and governance costs (see note 5)
Support 87,968 94,747
Governance 10,667 10,286
178,658 193,973
Analysis by fund
Unrestricted funds 178,658 193,973

4 Expenditure on charitable activities

ROBERT F. KENNEDY HUMAN RIGHTS UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

5 Support costs allocated to activities

Advertising & Marketing
Consultancy
Office running costs
Travelling costs
Other costs
Governance costs
Governance costs comprise:
Independent examination
Legal and professional
Accountancy and bookkeeping
6
Net movement in funds
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial
statements
Depreciation of owned tangible fixed assets		 2023
£
216
61,998
2,316
14,907
8,531
10,667
98,635
2023
£
2,800
-
7,867
10,667
2023
£
2,333
534		 2022
£
7,700
71,536
3,467
10,818
1,226
10,286
105,033
2022
£
2,333
1,037
6,916
10,286
2022
£
2,333
238

7 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

8 Employees

The average monthly number of employees during the year was:

Total
Employment costs
Wages and salaries
Social security costs		 2023
Number
1
2023
£
74,169
3,999		 2022
Number
1
2022
£
83,475
3,392

ROBERT F. KENNEDY HUMAN RIGHTS UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

8
Employees
Other pension costs		 (Continued)
1,321
1,835
79,489
88,702		 (Continued)
1,321
1,835
79,489
88,702
88,702

The total employee benefits of the key management personnel were £79,489 (2022: £71,264).

The charity trustees were not paid or received any other benefits from employment with the Company in the year (2022: Nil). Neither were they reimbursed expenses during the year (2022: Nil). No charity trustee received payment for professional or other services supplied to the charity (2022: Nil).

The number of employees whose annual remuneration was £60,000 or more were:

were:
2023 2022
Number Number
£60,000 - £69,999 - 1
£70,000 - £79,999 1 -
9 Taxation

The charity is exempt from tax on income and gains to the extent that these are applied to its charitable objects.

10 Tangible fixed assets

Tangible fixed assets
Computers
£
Cost
At 1 January 2023 707
Business combinations 1,079
At 31 December 2023 1,786
Depreciation and impairment
At 1 January 2023 471
Depreciation charged in the year 534
At 31 December 2023 1,005
Carrying amount
At 31 December 2023 781
At 31 December 2022 236

ROBERT F. KENNEDY HUMAN RIGHTS UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

11
Debtors
Amounts falling due within one year:
Other debtors
Prepayments and accrued income
12
Creditors: amounts falling due within one year
Trade creditors
Other creditors
13
Retirement benefit schemes
Defined contribution schemes
Charge to profit or loss in respect of defined contribution schemes		 2023
£
777
2,083
2,860
2023
£
1,020
2,846
3,866
2023
£
1,321		 2022
£
1,355
-
1,355
2022
£
1,036
3,104
4,140
2022
£
1,835

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

ROBERT F. KENNEDY HUMAN RIGHTS UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

14 Restricted funds

Restricted funds represent unused balances on donations and grants received from Arts Council.

Arts Council

Movement in funds Movement in funds
Balance at Income Expenditure Transfers Gains and Balance at
1 January 2023 losses 31 December
2023
£ £ £ £ £ £
17,358 - - - - 17,358

ROBERT F. KENNEDY HUMAN RIGHTS UK LIMITED

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2023

15 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1
General funds
Previous year:
At 1
General funds
Analysis of net assets between funds
Unrestricted
funds
Restricted
funds
2023
2023
£
£
Fund balances at 31
December 2023 are
represented by:
Tangible assets
781
-
Current assets/(liabilities)
57,396
17,358
58,177
17,358		 At 1
General funds
Previous year:
At 1
General funds
Analysis of net assets between funds
Unrestricted
funds
Restricted
funds
2023
2023
£
£
Fund balances at 31
December 2023 are
represented by:
Tangible assets
781
-
Current assets/(liabilities)
57,396
17,358
58,177
17,358		 January
2023
Incoming
resources
Resources
expended
At 31
December
2023
£
£
£
£
108,323
130,777
(180,923)
58,177
January
2022
Incoming
resources
Resources
expended
At 31
December
2022
£
£
£
£
128,499
175,632
(195,808)
108,323
Total
Unrestricted
funds
Restricted
funds
Total
2023
2022
2022
2022
£
£
£
£
781
236
-
236
74,754
108,087
17,358
125,445
75,535
108,323
17,358
125,681
17,358

16 Analysis of net assets between funds

17 Related party transactions

There were no disclosable related party transactions during the year (2022 - none).