COMPANY REGISTRATION NUMBER: N1032607
CHARITY REGISTRATION NUMBER: NIC100525
Human Rights Trust- The
Company Limited by Guarantee
Financial Statements
30 June 2024
Finegan Gibson Ltd
Chartered accountants & statutory auditor
Causeway Tower
9 James Street South
Belfast
BT2 8DN

Human Rights Trust - The
Company Limited by Guarantee
Financial Statements
Year ended 30 June 2024
Page
Trustees, annual report (incorporating the director's report)
Independent auditor's report to the members
Statement of financial activities (including income and
expenditure account)
13
Statement of financial position
14
Notes to the financial statements
15

Human Rights Trust- The
Company Limited by Guarantee
Trustees, Annual Report {Incorporating the Director's Report)
Year ended 30 June 2024
The trustees, who are also the directors for the purposes of company law, present their report and the
financial statements of the charity for the year ended 30 June 2024.
Reference and adminlstrative details
Registered charity name
Human Rights Trust - The
Charity registration number
NIC100525
Company registration number N1032607
Princlpal office and reglstered 1 st Floor
offlce
Community House Citylink Business Park
6a Albert Street
Belfast
BT12 4HQ
Northern Ireland
The trustees
L Mallinder
L Thompson
C Lawther
K McEvoy
Company secretary
Daniel Holder
Auditor
Finegan Gibson Ltd
Chartered accountants & statutory auditor
Causeway Tower
9 James Street South
Belfast
BT2 8DN

Human Rights Trust - The
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (continued)
Year ended 30 June 2024
Structure> governance and management
Governing Document
The Human Rights Trust is a company limited by guarantee governed by its Memorandum and
Articles of Association dated 26th June 1997. Human Rights Trust is a registered charity with the
Charity Commission for Northern Ireland. Human Rights Trust has a maximum of six members, each
of whom agrees to contribute up to £1 in the event of the charity winding up.
Appointment of trustees
The members appoint the Trustees, who are also the Directors of the Company, as needed. New
Trustees are recruited on the relevance of their professional skills, and their potential to be able to
make a helpful contribution to the governance of the charity. As part of the recruitment process they
are made awa￿ of a Trustees, legal obligations under charity and company law, the content of the
Memorandum and Articles of Association, the committee and decision making processes, the
business plan and recent financial performance of the charity.
There are no employees of the Company.
Organlsatlon structure and how charlty makes declslon8
The board of trustees, which currently has four members, administers the charity. The board normally
meets quarterly or as required.
Relationships with related parties
None of our trustees receive remuneration or other benefit from their work with the charity.

Human Rights Trust - The
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (continued)
Year ended 30 June 2024
Objectives and activities
The purposes of the charity are
to advance the education of the public in the rights liberties and duties of all citizens and public
servants
to promote research into social and other fields with particular reference to rights, liberties and
public selvants
the provision of advice, assistance and representation in relation to rights, liberties and duties of
citizens and public servants to people who are unable to pay for it through their own resources.
In shaping our objectives for the year and planning our activities, the trustees have considered the
Charity Commission's guidance on public benefit.
The Public Benefits that flow from the purposes are as ft)Ilows'.
1. Purpose 1 is to advance the education of the public in the rights liberties and duties of all citizens
2nd public servants
The benefits that flow from Purpose 1 include increased knowledge of human rights and civil liberties
by the general public and increased ability to achieve fulfilment of their rights by members of the public
who may have suffered from an abuse, violation or lack of protection of their rights. These benefits are
demonstrated by reports, statistics and evaluations of organisations which are grant aided or
otherwise supported by the Trust and public reporting of the activities of these organisations including
reports of relevant court proceedings. No harm is created by this purpose. The beneficiaries of this
purpose are the general public and in particular those who may have suffered from an abuse, violation
or lack of protection of their rights. There is no private benefit.
2. Purpose 2 is to promote research into social and other allied fields of study with particular reference
to such rights liberties and duties provided the useful results of such research are published
The benefits that flow from Purpose 2 include increased fulfilment of the rights of both the general
public and people with particular problems caused by an abuse, violation or lack of protection of their
rights through increased knowledge and understanding of their responsibilities by duty bearers and
increased knowledge by the general public and those with a particular interest in the area researched
of the applicability and impact of rights and duties in that area. These benefits are demonstrated
through reports, statistics and evaluations of organisations which are grant aided or otherwise
supported by the Trust and relevant academic literature. No harm is created by this purpose. The
beneficiaries of this purpose are the general public and in particular those who may have suffered
from an abuse, violation or lack of protection of their rights. There is no private benefit.
3. Purpose 3 is the relief of poverty, sickness and distress in particular by the provision of advice,
assistance and representation in relation to rights, liberties and duties of citizens and public servants
to people who are unable to pay for it through their own resources.
The benefits that flow from Purpose 3 include amelioration of problems of poverty sickness and
distress through advice, assistance or representation carried out by organisations grant aided by the
Trust. These benefits are demonstrated through records and reports from organisations grant aided or
otherwise supported by the Trust, including reports of any litigation carried out, assisted or facilitated
by such organisations. No harm is created by this purpose. The beneficiaries of this purpose are
members of the public who experience problems of poverty, sickness or distress caused by abuse,

Human Rights Trust - The
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report) (continued)
Year ended 30 June 2024
violation or lack of protection of their rights and who are unable to pay for advice, assistance or
representation. There is no private benefit.
The strategies employed to achieve the charity's aims and objectives include to support with grants
and other resources the work of the Committee on the Administration of Justice Ltd whose main object
is to support the work of the Human Rights Trust in achieving the above purposes.
Achlevements and performance
The Trust has continued its charitable activities during the year supporting the promotion of education
and advice in relation to the human rights, liberties, and duties of all people. In particular it has
supported the successful activities of the Committee on the Administration of Justice.
The Trust holds investments through its ownership of the premises in the Sturgen Building, Queen
street, Belfast which are valued at £415,000 p.a, as well as the rental valuation of £79,700p.a. The
investment is designed to provide long term viability for the Committee on the Administration of
Justice., the value has not materially changed in the accounting year.

Human Rights Trust - The
Company Limited by Guarantse
Trustees. Annual Report (Incorporating the Director's Report) (contlnuedj
Year ended 30 June 2024
Financial revlew
The purpose of this investment is to support the activities of the Committee on the Administration of
Justice in its implementation of the charitable objects of the trust. From January 2017, the premises in
Sturgen Building were rented to KRW Law. The lease was renewed again in December 2023 and
ending on 21st December 2026. The revenue from rent was granted to CAJ to support its human
rights work. CAJ Is supported by a grant from the Nl Human Rights Fund and other major foundations.
Whilst the Trust previously received the funding from the Human Rights FLJnd from April 2019 it has
been paid directly to CAJ.
Investment powers and policy
The trustees, having regard to the liquidity requirements of the charity, have kept available funds in an
interest-bearing deposit account and seek to achieve a rate on deposit which matches or exceeds
inflation measured by the retail prices index.
Reserves policy and going Concern
Reserves may be needed to bridge the timing gap be￿een spending and receiving of income and to
cover unplanned temporary shortfalls in income should they arise. However, In general, the Trust will
only disburse restricted funds it has already received for the benefit of CAJ. Holding adequate
unrestricted reserves safeguards the provision of support for CAJ in the event of unexpected
significant financial pressures. The trustees consider that the ide81 level of reserves would be 12
months, expenditure on governance and sundry costs, which for the year ended 30 June 2024 would
be £4,500, plus be￿een three- and six-months, expenditure for CAJ which, for the year ended June
2024 would be be￿een 114,631 and £229,263.
Unrestricted reserves freely available to spend, therefore excluding fixed assets, restricted reserves
and designated reserves amounted to £170,735 which was within the target range. The trustees
believe this represents a sufficient level of reserve to ensure th8t the going concern assumption is
appropriate and that it can continue to support the work of CAJ.
Plans for future periods
The Human Rights Trust will continue to support and resource the promotion and practice of human
rights in the coming years. Specifically, it will support the efforts of CAJ to extend and diversify its
funding sources.
Trustees. responsibilltles statement
The trustees, who are also directors for the purposes of company law, are responsible for preparing
the trustees, report and the financial statements in accordance with applicable law and United
Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the charity trustees to prepare financial statements for each year which give a
true and fair view of the state of affairs of the charitable company and the incoming resources and
application of resources, including the income and expenditure, for that period.

Human Rights Trust - The
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report) (contlnued)
Year ended 30 June 2024
In preparing these financial statements, the trustees are required to..
select suitable accounting policies and then apply them consistently.,
observe the methods and principles in the applicable Charities SORP.,
make judgments and accounting estimates that are reasonable and prudent.,
prepare the financial statemenls on the going concern basis unless it is inappropriate to presume
that the charity will continue in business.
The trustees are responsible for keeping adequate accounting records that are sufficient to show and
explain the charity's transactions and disclose with reasonable accuracy at any time the financial
position of the charity and enable them to ensure that the financial statements comply with the
Companies Act 2006. 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.
Audltor
Each of the persons who is a trustee at the date of approval of this report confirms that..
so far as they are aware, there is no relevant audit information of which the charity's auditor is
unaware., and
they have taken all steps that they ought to have taken as a trustee lo make themselves aware of
any relevant audit information and to establish that the charity's auditor is aware of that
information.
Small company provislons
This report has been prepared in accordance with the provisions applicable to companies entitled to
the small companies exemption.
The trustees, annual report was approved on 4 November 2024 and signed on behalf of the board of
trustees by:
L Mallinder
Trustee