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2026-03-31-accounts

Charity No: 213766

HUMAN RIGHTS PROTECTION FUND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDING 31 MARCH 2026

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HUMAN RIGHTS PROTECTION FUND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

CONTENTS

Pages 2 Statutory information 3-9 Trustee's Report 10 Independent Examiner's Report 11 Statement of Financial Activities 12 Balance Sheet 13-25 Notes to the Financial Statements

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HUMAN RIGHTS PROTECTION FUND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

STATUTORY INFORMATION

Trustee Prisoners of Conscience Appeal Fund (Trustee)
Limited
Directors of the Corporate Trustee David Lock KC (Chair)
Keith Davis
Roger Harrison (resigned 12 December 2025)
Michael Morrison (resigned 1 May 2025)
Mandira Sharma
Jonathan Taylor
Nora Mbagathi
Aysegul Arkac
Sebastian Scott
Susan Dunn (appointed 1 May 2026)
Custodian Trustee Prisoners of Conscience Appeal Fund (Trustee) Limited acts as
custodian trustee for the charity.
Chief Executive Gary Allison
Principal address of the charity Tallis House
2 Tallis Street
London
EC4Y 0AB
Charity number 213766
Banks HSBC PLC
90 Baker Street
London
W1U 6AX
CAF Bank Limited
Kings Hill
West Malling
ME19 4TA
Independent examiner Patrick Morrello
Third Sector Accountancy Limited
Holyoake House
Hanover Street
Manchester

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HUMAN RIGHTS PROTECTION FUND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

The Trustee presents its report and the independently examined financial statements of the charity for the year ended 31 March 2026. The statutory information is shown on Page 1. The financial statements comply with current statutory requirements, the memorandum and articles of association and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.

Name change, structure, governance and management

Name change

The charity changed its name from Prisoners of Conscience Appeal Fund to Human Rights Protection Fund (HRPF) on 6[th] October 2025 on the Charity Commission register, with its charity number and charitable purposes remaining unchanged.

Constitution

HRPF was established in 1962 as a charitable trust. The governing document is the trust deed.

Charity objective

The objects of the charity were changed to and recorded by the Charity Commission on 2[nd] April 2024 as:

  1. The objects of the Fund are to:

  2. 2.1 Prevent and relieve the poverty of any person throughout the world (and any spouse, child or dependent of any such persons) who has performed an act of conscience to uphold human rights (as contained in the Universal Declaration of Human Rights, United Nations conventions and declarations and related regional instruments) for which they have been, or are likely to be imprisoned, persecuted or subjected to suffering, or have fled from their country to avoid such imprisonment, persecution or suffering, provided they have not used or advocated violence (a “prisoner of conscience”).

  3. 2.2 Promote the human rights of prisoners of conscience through the following means –

  4. 2.2.1 Relieve the needs of and eliminate infringements of human rights of prisoners of conscience by providing grants or other assistance.

2.2.2 Engage with the public, government and law makers to support prisoners of conscience and their ability to continue to raise human rights issues; provide technical advice on human rights matters; and contribute to the sound administration of human rights law by providing practical support to meet the safety, security, migration, integration, employment and mental health of prisoners of conscience.

The objects are achieved by:

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HUMAN RIGHTS PROTECTION FUND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

Structure and management

In 2011 a company was established, Prisoners of Conscience Appeal Fund (Trustee) Limited (the Corporate Trustee), which is the sole Corporate Trustee of the charity.

The Corporate Trustee is responsible for the management of the charitable funds of the charity. In practice, the Corporate Trustee is represented by and makes decisions through its staff, acting under delegated authority from the board of directors or by board decisions. This structure is illustrated as:

Prisoners of Conscience Appeal Fund (Trustee) Limited (the Corporate Trustee)

Board of Directors

Human Rights Protection Fund (the Charity)

The charity is supported by distinguished Patrons.

Legal responsibility for the functioning of the charity rests with the board of directors, referred to in this report as the trustee board, as set out in the Trust Deed and Articles of Association. The charity functions largely remotely without a physical office and has a staff of three supplemented by up to twelve volunteers, and headed by the chief executive, Gary Allison. Policies, strategy and annual budgets are set by the trustee board which meets quarterly, supported by regular meetings of the finance and risk sub-committees.

Day to day functioning of the charity is managed by the chief executive, in conjunction with the Chair. The Chair and the chief executive speak weekly to review any issues arising from day-today management of the charity. The board of trustees meets at least quarterly. Given the international location of some directors of the trustee board, these meetings are held remotely.

All grant applications are reviewed by at least two directors of the trustee board based on information provided by the grants officer who follows a due diligence process to take reasonable steps to seek to establish the identity and needs of the applicant and the extent to which each application aligns with the charitable purposes of the charity. Once approved, grants are paid to the applicant by the most secure route reasonably available and confirmation of payment is obtained from the beneficiary or the referral agency.

Recruitment, induction and training of directors of the Corporate Trustee

Recruiting directors (who are unpaid) is a process undertaken with due regard to Charity Commission guidance and a policy covering composition, skills analysis and recruitment. At present the directors believe that the trustee board is diverse, inclusive and meets the range of skills required to carry out HRPF’s objectives. Directors are appointed for up to three terms of three years each, following which a director is required to retire from the trustee board.

The charity has advertised director positions on the NVCO and Charity Jobs websites and elsewhere, and uses the personal connections of directors, staff and former beneficiaries to seek to recruit the most appropriate directors.

Once a director has been appointed, they are issued with a Trustee induction pack which includes grant-making guidelines, the Trust Deed, the Memorandum and the Articles of the trustee board and the range of policies of the charity. They are made aware of their responsibilities as directors of the trustee board and the responsibilities of the trustee board as Trustee of HRPF.

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HUMAN RIGHTS PROTECTION FUND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

Staff

HRPF continued to maintain appropriate staffing levels with two full-time and one part-time staff members and between eight and twelve volunteers during the financial year. We thank our staff and volunteers for their dedication to and support for prisoners of conscience and human rights defenders.

Remuneration packages are discussed by the Finance Committee based on information of comparable salaries in the sector. Staff performance is reviewed by the chief executive and the chief executive’s performance is reviewed by the Chair, having due regard to criteria which include strategic direction, implementation of HRPF’s objectives, financial performance and leadership of staff and volunteers.

Equal opportunities

HRPF takes active steps to seek to avoid any direct or indirect discrimination based on any protected characteristic in relation to all of its functions including the recruitment and training of staff and volunteers and in relation to any decisions relating to beneficiaries. The protected characteristics are race, ethnic origin, religion, marital status, sexual orientation, physical disability, spent criminal conviction, age, gender identity and social background.

Employment opportunities are advertised openly, and recruitment is based on an individual's ability to perform his or her work, which necessitates a commitment to the aims and objectives of the charity. HRPF seeks contributions from all members of society and active steps are taken to ensure that all members of society should have equal opportunity to give both paid and voluntary service.

Safeguarding

HRPF has a safeguarding and protection from abuse and harassment policy in force which applies to staff, directors of the trustee board, volunteers and anyone coming into contact with the charity. Confirmation is sought from all referral agencies, including agencies with overseas activities, that they have in place adequate safeguarding policies and procedures. All directors, staff and relevant volunteers hold current DBS certificates.

Grant-making policy

Applications for financial grants are made through approved third-party agencies and direct to HRPF by individuals. The aim is to help people, whose lives have been adversely affected by persecution for upholding human rights, to reach places of safety, make a new start, positively transform their lives and enable them to continue their commitment to human rights. HRPF carries out due diligence to seek to ensure that those whom it helps have met the criteria in our objects clause and in allocating its financial grants it does not result in any detrimental effects to the recipients themselves or their families or any other section of society or the environment.

Financial grants are awarded after applicable sanctions scrutiny and checks have been completed and recorded.

Public benefit

HRPF uses the majority of its donated funds for financial grants, practical assistance and promoting the human rights of present and former prisoners of conscience, wherever in the world there is a need. The trustee board has paid due regard to Charity Commission guidance and is satisfied that HRPF is fulfilling its public benefit responsibilities.

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HUMAN RIGHTS PROTECTION FUND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

Risk management

The directors of the trustee board actively examine the strategic and operational risks which the charity faces and utilise a Risk Register so that risks can be identified and mitigated. The directors of the trustee board have given consideration to the major risks to which the charity is exposed and satisfied themselves that systems or procedures are established in order to manage those risks.

Financial review

Reserves policy

It is the policy of PoC to maintain unrestricted funds which are the free reserves of the charity at a level of not less than £60,000. This reserve is regularly reviewed to comply with Charity Commission guidance.

The charity has a variety of income sources, none of which is entirely secure going forward, as is the case with most charities. The directors have had regard to Charity Commission guidance and set reserves at a figure of £60,000 to enable the charity to continue to function for a period of at least 6 months to cover the possibility of a catastrophic reduction in income and thus allowing for the orderly winding up of the charity.

As stated in the Financial Reserve policy, updated in May 2026: Following receipt of the proceeds of the sale of a property in February 2026 of £307,000 and notification of the payment of a large legacy of £183,000, HRPF holds and will hold a larger cash balance than historically has been the case.

The trustees have carefully considered their duties and the long term interests of the charity and concluded that having a large cash balance of this nature is a “one off” event for the charity. As receipt of this money is exceptional and is unlikely to be repeated, it is responsible to use the money to expand the activities of the charity in a sustainable way over a number of years as opposed to seeking to radically expand activities in the coming year only to have to scale them back in future years. On 22 April 2026, anticipating this position, the trustee board decided that the additional funds should be invested to deliver an appropriate return and that a sum of between £100,000 and £150,000 per year would be released from investments to current funds for grants to the charity’s beneficiaries, subject to sufficient meritorious applications being received. The trustee board will keep the position under constant review with a view to releasing further funds for additional grants should that be considered appropriate.

Income, charitable activities and fundraising costs

Our principal sources of income have historically been charitable trusts and individual donors. Income sources for 2025/26 were individual supporters £122,141, charitable trust & corporate donations £103,068, legacy income £212,877 and a property gain of £92,500.

Our overall expenditure on charitable activities reduced slightly from £365,437 in 2024/25 to £324,238 in 2025/26, a decrease of 11%. This is due to a decrease of £23,157 (11%) in grants paid as the property income was only received by our charity towards the end of the financial year and the large legacy received after the end of the financial year.

Costs of raising funds as a percentage of income reduced from 23% in 2024/25 to 9% in 2025/26.

Significant events

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HUMAN RIGHTS PROTECTION FUND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

The name of the charity was changed on 6[th] October 2025, following extensive research, feedback from supporters and deliberations of the trustee board over the previous four years. The reasons for the change of name were that the previous name no longer accurately reflected the characteristics of its beneficiaries, the name often led to confusion and uncertainty as to what the charities objectives were and a more descriptive and easily understood name would better enable the charity to meet its objectives.

The charity has seen a steady growth in demand for grants reflecting the raising of the charity’s profile and the continuing abuses of human rights by state actors and, on occasion, non-state actors across the globe. Due to a reduction in income, the charity suspended grant making, save for bursary grant commitments and exceptional emergency hardship grants between August and November 2025. However, due to a successful Christmas Big Give campaign and the likelihood of the sale of a property in early 2026, usual grant making activity resumed in December 2025 and exceptional levels of grant making were achieved in February and March 2026. As the proceeds of the sale of the property were realised five weeks before the financial year end, the overall level of grant making fell below the previous year.

Concurrently with an increase in applications for assistance, as with the broader charity sector, our charity has faced fundraising challenges. We have increased our revenue despite a reduction in charitable trust and individual income, which was more than offset by an increase in legacy income and the sale of the property.

Through continued collaboration with 20 other charities and NGOs, we provided financial support for prisoners of conscience of £184,112 from 35 countries; compared to £207,269 from 40 countries in 2024/25. The brave acts of conscience exercised by our beneficiaries upheld a range of human rights – freedom of speech, association, religion, sexual identity and holding governments to account for corruption and the erosion of democracy. Many of their personal accounts can be seen on our website at www.hrpf.org.uk.

Property

The property referred to above was kindly donated to our charity in February 2023 by the Trustees of The Lombard Charitable Trust. The property was tenanted by a past beneficiary at a below market rent which ran to 9 October 2025. On conclusion of the tenancy, and working closely with the tenant and having regard to his personal and financial situation, the property was vacated in December 2025 and sold on 27 February 2026.

Meetings and Events

The charity held a series of events and meetings with key figures in the human rights sector to highlight abuses of human rights and the high price paid by many individuals who stand up for the human rights of others.

Big Give matching campaigns

The Big Give Christmas campaign and our Summer Big Give campaign, made possible by the generous pledges of key supporters, continue to provide important fundraising opportunities. These campaigns raised £108,386 in 2025/26.

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HUMAN RIGHTS PROTECTION FUND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

Investment policy

The directors of the trustee board have considered the most appropriate policy for investing reserve funds and determined that investment in the CAF Bank High Interest Account is the most suitable for the charity's requirements. The exceptional funds raised by the sale of the property and the notified large legacy will be invested in a higher interest-earning investment account.

Activities and achievements in 2025/26

Relief payments: Grant-making and applications for assistance

In 2025/26, we distributed 210 grants, including block grants to 5 trusted referral agencies, at a total of £184,112 – a decrease in financial support of 11% on 2024/25. These grants supported 208 prisoners of conscience and over 400 family members and dependants, giving a total of over 600 people assisted. Given the current economic conditions for the charity sector, the trustee board is of the opinion that this is an acceptable performance, particularly given the additional practical support provided to prisoners of conscience during the financial year.

We collaborated with 20 referral agencies in the UK and overseas. PoC relies on the experience and integrity of its referral agencies to further its activities and to fulfil its object of relieving the poverty of prisoners of conscience and their families. To that end, our referral agencies are carefully chosen, including due diligence to ensure compliance with safeguarding requirements. Few of these agencies have money available for giving relief to individuals but offer other services such as advice, information, counselling and advocacy. As with all our grant-making overseas, we are acutely aware that the situation on the ground can affect the ability of our referral agencies to access and refer eligible prisoners of conscience at certain times and we appreciate the restraints under which they are working.

Transformation: Holistic support through a package of support

To further our aim of relieving the poverty of prisoners of conscience and assisting them to achieve long-term transformation, we developed a package of support during 2020, mainly for UK-based prisoners of conscience. While grant-making to relieve the immediate hardship, family reunion and requalification needs remains central to our support for each prisoner of conscience, our support has evolved to more holistic assistance and includes an employability panel, signposting to other NGOs, promoting the rights of prisoners of conscience, volunteering and trustee opportunities at our charity.

Our public benefit and the impact achieved is therefore increasingly measured not only in grant-making but also in the broader, practical assistance provided to transform the lives of prisoners of conscience. By the end of the 2025/26 financial year, 235 prisoners of conscience had requested this practical support in addition to the grants received by them. It is anticipated that the demand for these elements of practical assistance will increase in future years.

A toolkit to signpost prisoners of conscience who remain in danger and hardship overseas for their security, hardship, migration and related needs was introduced in June 2024.

Achievements: Outcomes and impact assessment

We assess the outcome and impact of our support by aiming to maintain contact with and providing further practical support to each grant recipient for at least three years following the initial grant and by formal impact assessments using questionnaires every second year. The results help us to adapt our support according to the needs of prisoners of conscience and inform our theory of change.

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HUMAN RIGHTS PROTECTION FUND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

Plans for the future

The trustee board is committed to maintaining the charity’s main focus as a grant making body to individuals who suffer poverty and hardship as a result of standing up for human rights, very often the human rights of others. Hardship, family reunion and re-qualification bursary grants remain central to achieve this objective.

As the persecution of people who uphold human rights continues across the world, it is our aim, both in the short and longer term, to significantly increase income so that we can meet the extent of need. Our fundraising plans continue to focus on charitable trust, individual donors and legacies, with a growing major individual donor program.

We will continue to focus on the integrity of PoC’s processes and policies to ensure that funds are granted only to applicants who meet the criteria in our objects clause.

Statement of Trustee's Responsibilities

Charity law 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, including the income and expenditure, of the charitable group for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable group and enable them to ensure that the financial statements comply with the UK accounting standards. They 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.

Approval

04 / 08 / 2026

This report was approved by the Corporate Trustee on ___ and signed on its behalf by:

David Lock KC

Chair, Board of Directors, Prisoners of Conscience Appeal Fund (Trustee) Limited

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REPORT TO THE MEMBERS OF HUMAN RIGHTS PROTECTION FUND

I report on the accounts of the charity for the year ended 31 March 2026 set out on pages 11 to 24.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (“the Charities Act”) and that an independent examination is needed. The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of the Institute of Chartered Accountants in England and Wales.

It is my responsibility to:

Basis of independent examiner’s statement

My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

Other matters

Your attention is to drawn to the fact that the charity has prepared the accounts (financial statements) in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.

We understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

Independent examiner's statement

In connection with my examinatpion, no matter has come to my attention:

  1. which gives me reasonable cause to believe that, in any material respect, the requirements:

    • to keep accounting records in accordance with section 130 of the Charities Act; and

    • to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act

  2. have not been met; or

  3. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Patrick Morrello ACA Third Sector Accountancy Limited Holyoake House Hanover Street Manchester M60 0AS

04 / 08 / 2026

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HUMAN RIGHTS PROTECTION FUND STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MARCH 2026

Income
Notes
Donations and legacies
5
Income from investments
6
Total income
Expenditure:
Raising funds
p
Charitable activities
8
Total expenditure
Net gain on investment
Net (expenditure) / income
Transfer between funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward		 Total
Total
Unrestricted Restricted
Designated
Funds Unrestricted Restricted
Designated
Funds
Funds
Funds
Funds
2026
Funds
Funds
Funds
2025
£
£
£
£
£
£
£
£
408,465
29,621
-
438,086
364,439
26,900
-
391,339
2,716
-
-
2,716
3,597
-
-
3,597
411,181
29,621
-
440,802
368,036
26,900
-
394,936
38,554
-
-
38,554
38,617
-
-
38,617
300,076
24,162
-
324,238
329,502
35,935
-
365,437
338,630
24,162
-
362,792
368,119
35,935
-
404,054
-
-
92,500
92,500
72,551
5,459
92,500
170,510
83)
(
9,035)
(
-
9,118)
(
317,500
-
317,500)
(
-
-
-
-
390,051
5,459
225,000)
(
170,510
83)
(
9,035)
(
-
9,118)
(
72,167
11,498
225,000
308,665
72,250
20,533
225,000
317,783
462,218
£
16,957
£
-
479,175
£
72,167
£
11,498
£
225,000
£
308,665
£

The charity made no recognised gains and losses other than those reported in the income and expenditure account The notes on pages 13-24 form part of these financial statements.

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HUMAN RIGHTS PROTECTION FUND BALANCE SHEET

AT 31 MARCH 2026

Note
Fixed assets
Tangible Assets
10
Current assets
Debtors
11
Cash at bank and in hand
Liabilities:
Creditors: Amount falling due within one year
12
Net current assets / (liabilities)
Net assets
The funds of the charity:
13
Restricted income funds
14
Designated income funds
14
Unrestricted income funds
General reserve
14
Total charity funds		 £
194,272
414,862
609,134
129,959)
(		 2026

££
-
479,175
479,175
16,957
-
462,218
479,175		 2025
£
225,000
51,449
95,383
146,832
63,167)
(
83,665
308,665
11,498
225,000
72,167
308,665

For the year in question, the charity was entitled to exemption from an audit under section 144 of the Charities Act 2011. The Charity Commission has not ordered an audit to be carried out under Section 146 of the Charities Act 2011.

The accounts were approved by the Trustee on 24th June 2026 and signed on its behalf by

David Lock KC

Chair, Board of Directors, Prisoners of Conscience Appeal Fund (Trustee) Limited Charity Registration No. 213766

04 / 08 / 2026

The notes on pages 13-24 form part of these financial statements.

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HUMAN RIGHTS PROTECTION FUND

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

1 Accounting policies

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

1a Basis of preparation

The accounts (financial statements) have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2019. The accounts (financial statements) have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair view’. This departure has involved following 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) issued in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

Human Rights Protection Fund 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 note(s).

1b Tangible fixed assets

Capital items costing in excess of £1,000 are capitalised. There are currently no fixed assets other than the investment property, which is included at fair value in the accounts.

1c Preparation of the accounts on a going concern basis

The Trustee is of the view that the immediate future of the Trust for the next 12 to 18 months is secure and that on this basis the charity is a going concern.

The uncertain economic outlook and willingness of the public and trusts to donate remains an area of uncertainty which the Trustee has mitigated by continually reviewing the activities of the charity. The budget and cashflow forecast for 2026/27 have been set accordingly. The charity remains in regular contact with donors to secure their on-going support. Just before the end of the financial year, the charity sold a property that had previously been donated to us, the income this generated is being invested to ensure increased grant making over the next few years.

1d Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item of income have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the charity that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor's intention to make a distribution. Where legacies have been notified to the charity or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is a treated as a contingent asset and disclosed if material.

Income received in advance of a specified service is deferred until the criteria for income recognition are met.

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HUMAN RIGHTS PROTECTION FUND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026

1e Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally on notification of the interest paid or payable by the Bank.

1f Funds

Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose, or which are already committed to a particular asset which cannot readily be converted into cash to fund operating costs. Restricted funds are donations or grants which the donor has specified are to be used solely for particular purposes/areas of the charity's work or for specific projects undertaken by the charity.

1g Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

1h Allocation of support costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance personnel, payroll and governance costs which support the charity's grant programme and activities. These costs have been allocated between cost of raising funds and expenditure on charitable activities. The basis on which support costs have been allocated are set out in note 8.

1i 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.

1j 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 six months or less from the date of acquisition or opening of the deposit or similar account.

The charity does not have a material holding in complex financial instruments.

1k 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.

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HUMAN RIGHTS PROTECTION FUND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026

1l Taxation

The charity is exempt from taxation under section 521 to 536 of the Income Tax Act 2007 (ITA 2007).

1m Pensions

The charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the charity to the fund in the year.

2 Operating (deficit)/surplus 2026 2025
£ £
The surplus is stated after charging:
Independent examiner's fee 840 760

3 Staff costs and remuneration of key management personnel The charity considers its Key Management Personnel to be the directors of the corporate trustee and the Chief Executive.

Staff costs during the year amounted to:
Wages and salaries (including holiday pay accrual)
Social security costs
Pension costs		 £
£
111,292
123,143
4,029
7,997
8,937
9,778
124,258
140,918

The average monthly number of employees during the period was 3 (2025 3).

1 employee earned more than £60,000 during the year (2025: 1)

The total remuneration of Key Management Personnel during the year was £78,953 (2025: £77,671)

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HUMAN RIGHTS PROTECTION FUND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026

p

4 Trustee remuneration and expenses, and related party transactions

The charity paid legal costs on behalf of the corporate trustee of £134 (2025: £462)

Neither the directors of the corporate trustee nor any persons connected with them received any remuneration during the year (2025: £Nil).

No directors of the corporate trustee received travel and subsistence expenses during the year (2025: £291, the expenses in 2025 related to travel to give a talk to a 3rd party on behalf of the charity rather than relating to their duties as a trustee).

Aggregate donations from related parties were £8,970 (2025: £3,791)

There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties.

5 Donations and legacies

Unrestricted Restricted Total
2026
£ £ £
Donations - trusts 73,447 26,000 99,447
Donations - corporate - 3,621 3,621
Donations - other 122,141 - 122,141
Legacies 212,877 - 212,877
408,465 29,621 438,086
Donations and legacies - comparative to 31/03/2025
Donations - trusts Unrestricted
£
87,371		 Restricted
£
26,500		 Total
2025
£
113,871
Donations - corporate - - -
Donations - other 123,694 400 124,094
Legacies 153,374 - 153,374
364,439 26,900 391,339

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HUMAN RIGHTS PROTECTION FUND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026

6 Income from investments
Unrestricted Restricted Total
2026
£ £ £
Bank interest receivable 1,316 - 1,316
Income from investment
property		 1,400 - 1,400
2,716 - 2,716
Income from investments - to 31/03/2025
Bank interest receivable Unrestricted
£
1,497		 Restricted
£
-		 Total
2025
£
1,497
Income from investment
property		 2,100 - 2,100
3,597 - 3,597

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HUMAN RIGHTS PROTECTION FUND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2026

p Cost of generating funds

Staff costs
Fundraising other
Repairs & maintenance on investment
property
Support and governance (see note 9)
Total
Staff costs
Fundraising other
Repairs & maintenance on investment
property
Annual report & newsletter
Support and governance (see note 9)
Total
8
Relief payments
Beneficiary events & support
Staff costs
Bank charges
Support and governance (see note 9)
Total
Expenditure on charitable activities
Raising funds - comparative to 31/03/25		 Unrestricted
Restricted
Total
£
£
£
17,101
-
17,101
7,322
-
7,322
9,704
-
9,704
4,427
-
4,427
38,554
-
38,554
Unrestricted
Restricted
Total
2025
£
£
£
22,011
-
22,011
6,551
-
6,551
5,436
-
5,436
-
-
4,619
-
4,619
38,617
-
38,617
Relief payments and
support costs
Impact /
Transformation
Total
2026
£
£
£
184,112
-
184,112
-
5,546
5,546
55,790
29,260
85,050
1,325
-
1,325
36,154
12,051
48,205
277,381
46,857
324,238
Restricted
24,162
Unrestricted
300,076
324,238
2026

Relief payments constitute grants paid to individuals. No grants were paid to institutions. Staff costs have been allocated on the basis of time spent on each activity.

Support and governance has been allocated on a basis of staff time spent on each activity.

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NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2026

Expenditure on charitable activities - comparative to 31/03/25

Relief payments
Beneficiary events & support
Staff costs
Bank charges
Support and governance (see note 9)
Total
9
Support and governance costs
Staff costs - governance and support
Staff costs - communications
Legal fees for corporate trustee
Accountancy and payroll
Annual reportand newsletter
Independent examination
Trustee indemnity insurance
Other costs
Total
Allocated as follows:
Cost of raising funds
Charitable activities
Total		 Relief payments and
support costs
£
207,269
-
56,639
696
45,989
310,593
Impact /
Transformation
Total 2025
£
£
-
207,269
4,488
4,488
35,026
91,665
-
696
15,330
61,319
54,844
365,437
Restricted
35,935
Unrestricted
329,502
365,437
2026
2025
£
£
17,882
19,257
4,225
8,066
66
462
6,194
6,999
1,218
2,977
840
760
1,697
1,771
20,510
25,646
52,632
65,938
4,427
4,619
48,205
61,319
52,632
65,938

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HUMAN RIGHTS PROTECTION FUND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026

10 Tangible fixed assets

----- Start of picture text -----
Investment Property Total
£
Valuation
At 1 April 2024 225,000 225,000
Disposals (225,000) - 225,000
Additions at cost
At 31 March 2025 - -
----- End of picture text -----

In the year to 31st March 2023 Human Rights Protection Fund was fortunate to receive the gift of a property. The property was valued at its fair value, taking into account the effect on the fair value of the existing sitting tenant. The property was sold at the end of the financial year, giving rise to a surplus on the valuation in the accounts. The property was sold in February 2026.

11 Debtors
Due within one year:
Gift aid debtor
Legacies notified, not yet received
Other debtors
Prepayments
12 Creditors: Amounts falling due within one year
Accounts payable
Social Security and other taxes
Other creditors & deferred income
Accruals		 2026
2025
£
£
3,500
3,600
185,066
41,078
3,040
3,040
2,666
3,731
194,272
51,449
2026
2025
£
£
1,235
3,350
2,338
3,204
20,752
3,871
105,634
52,742
129,959
63,167

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HUMAN RIGHTS PROTECTION FUND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2026

13
Fund Balances at 31 March 2026 are
represented by:
Fixed Assets
Net current assets
Total net assets
Fund Balances at 31 March 2025 are
represented by:
Fixed Assets
Net current assets
Total net assets
Analysis of net assets between funds		 Unrestricted
Restricted
Designated
Total
Funds
Funds
Funds
Funds
£
£
£
£
-
-
-
-
462,218
16,957
-
479,175
462,218
16,957
-
479,175
-
-
225,000
225,000
72,167
11,498
-
83,665
72,167
11,498
225,000
308,665

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HUMAN RIGHTS PROTECTION FUND NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026

14 Funds - year ended 31st March 2026

The income funds of the charity include restricted and unrestricted funds comprising the following unexpended balances of donations and grants held on trust:

Restricted Funds
Grant funding
Family reunion
Religious freedom/Pakistan
The National Lottery Fund
Scotland
Jersey Holiday Fund
UK Hardship
Uganda
Women
Total Restricted Funds
Unrestricted funds:
General funds
Designated funds
Property reserve
Total designated funds
Total funds		 01 April 2025
Incoming
Outgoing
Transfer
between funds 31 March 2026
£
£
£
£
£
-
2,000
-
2,000
-
4,500
( 3,100)
1,400
-
6,500
( 6,500)
-
7,221
-
( 6,416)
805
-
3,000
( 3,000)
-
4,277
3,000
( 3,146)
4,131
-
5,000
-
5,000
-
2,000
( 2,000)
-
-
3,621
-
3,621
11,498
29,621
(24,162)
16,957
72,167
411,181
(338,630)
317,500
462,218
225,000
92,500
-
( 317,500)
-
225,000
92,500
-
-
-
308,665
533,302
(362,792)
-
479,175

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HUMAN RIGHTS PROTECTION FUND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2026

The description, purpose and nature of the funds is as follows: Restricted funds

Grant funding

Restricted to grant support for prisoners of conscience.

Family reunion

Restricted to family reunion costs.

Religious Freedom/Pakistan

Restricted to relief for prisoners of conscience from Pakistan and other countries.

The National Lottery Fund

Funds received to implement the Package of Support for England-based prisoners of conscience. Scotland

Funds received to support prisoners of conscience living in Scotland Jersey Holiday Fund

Funds received to support respite holidays in Jersey. UK Hardship

Funds received to support hardship grants made to prisoners of conscience in the UK. Uganda

Funds received to support prisoners of conscience from Uganda.

Women

Funds received to support women prisoners of conscience.

Designated fund

Designated fund - Property reserve

The valuation of the property asset gifted to the charity in 2022/23; valued at insurance rebuild cost rather than market valuation. The property was sold in February 2026 achieving additional income of £92,500. The whole of this amount has now been transferred to General funds and will be used to fund grant expenditure over forthcoming years.

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HUMAN RIGHTS PROTECTION FUND

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2026

15 Funds - year ended 31st March 2025

The income funds of the charity include restricted and unrestricted funds comprising the following unexpended balances of donations and grants held on trust:

Restricted Funds
Afghanistan/Iran
Family reunion
Religious freedom/Pakistan
The National Lottery Fund
Scotland
Jersey Holiday Fund
Total Restricted Funds
Unrestricted funds:
General funds
Designated funds
Fixed assets reserve
Total designated funds
Total funds		 01 April 2024
Incoming
Outgoing
31 March 2025
£
£
£
£
7,158
-
( 7,158)
-
-
3,000
( 3,000)
-
-
6,500
( 6,500)
-
9,098
10,000
( 11,877)
7,221
-
3,000
( 3,000)
-
4,277
3,000
( 3,000)
4,277
20,533
26,900
(35,935)
11,498
72,250
368,036
(368,119)
72,167
225,000
-
-
225,000
225,000
-
-
225,000
317,783
394,936
(404,054)
308,665

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