Registered number: N1611533
Charity number- NIC00103
HUMAN RIGHTS CONSORTIUM
(A company limited by guarantee)
TRUSTEES. REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2022

HUMAN RIGHTS CONSORTIUM
IA company limited by guaranteg)
CONTENTS
Page
Reference and administrative details of the charity. its Trustees and advisers
Trustees, report
Independent auditors. report on the financial statements
Statement of financial activities
10
Balance sheet
Notes to the financial ststements
12-23

HUMAN RIGHTS CONSORTIUM
IA company limited by guarantee)
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 30 JUNE 2022
Trustees
Trustees
Elizabeth Nelson
Fiona Mccausland
Brian Gormally
Patrick Coriigan, Treasurer
Patricia Kelly
Thomas Mahaffy
Elizabeth Zammitt (resigned 09111r20211
Patrick Malone (resigned 01109120211
Tony O'Reilly, Chair
Nuala Toman lappointed 09111120211
Company registered
number
N1611533
Charity rggistgred
numbgr
NIC00103
Registered office
Cornmunity House
City Link Business Park
6A Albert Stoel
Belfast
8T12 4HQ
Company secretary
Kevin Hanratty
Chief executive officer
Kevin Hanratty
Independent audttors
Miscampbell & Co.
Chartered Acwunlanls
6 Annadale Avenue
Belfast
BT7 3JH
Bankers
Ulster Bank
11-16 Donegal Square East
Belfast
BT12AA
Page 1

HUMAN RIGHTS CONSORTIUM
{A company Ilmlted by guarantee)
TRUSTEES. REPORT
FOR THE YEAR ENDED 30 JUNE 2022
The Trustees present their annual report together with the audited financial statements of the charity for the 1
July 2021 to 30 June 2022. The Annual report serves the purposes of both a Trustees, report and a directors,
report under company law. The Trustees confirrn that the Annual report and financial statements of the
charitable company comply with the current statutory requirements. the requirements of the charitable company's
governing document and the provisions of the Statement of Recommended Practice ISORPI applicable to
charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and
Republic of Ireland {FRS102} leffeclive 1 January 20191.
Since the charity qualifies as small under section 382 of the Companies Act 2006, the Strategic report required
of medium and large companies under the Companies Act 20￿ Islrate9ic Report and Directors, Report)
Regulations 2013 has been omitted.
Objoctives and activities
. Policies and objgctives
The principal object of the chartty is to advance ils objective of protecting and promoting human rights within
Northern Ireland, lo advance education and raise public awareness about human rights and the process for
reating a Bill of Rights for Northern Ireland.
In setting objectives and planning for activities, the Trustees have given due consideration lo general guidance
published by the charity commission relating to public benefit.
b. Maln activlties undertaken to further the charity's purposes for the public benefit
In setting objective and planning for acts'vilies, the Trustees have given due consideration lo general guidance
published by the charity commission relating to public benefit. The charity is an alliance of gTOUPS campaigning to
ensure a human rights based on society which includes a strong and inclusNe Bill of Rights for Northem Ireland.
Achievements and performance
. Main achievements of the charity
Grant income from the Human Rights Fund will help support core staff and administrative costs until March
2022 New Grant support from the Leg81 Education Fund will ensure Brexit related work and related activities
continue until February 2024.
Financial review
. Going ¢oncern
After making appropriate enquiries, the Trustees have a reasonable expectation that the charity ha$ 8dequate
resources to continue in operational existence for the foreseeable future. For this reason, they continue lo adopt
the going concern basis in preparing the financial slalements. Further details regarding the adoption of the going
concern basis can be found in the accounting policies.
b. Reserves policy
The trustees recommend that any deficit for the year be deducted from the fund to which it relates.
Page 2

HUMAN RIGHTS CONSORTIUM
(A company limited by guarantee)
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2022
Structure, governance and management
Constitutlon
Human Rights Consortium is registered as a charitable company limited by guarantee and was set up by a
Memorandum of Assctiation on 0510312012, and is a registered charity, number NIC00103.
The principal office and registered office of the charitable company is Community House, 6a Albert street,
Belfast, Northem Ireland, BT12 4HQ.
Name of trustees and directors..
Nuala Toman IAppoinled on 09111120211
Elizabeth Nelson
Fiona Mccausland
Brian Gormally
Patrick Corrigan
Patricia Kelly
Thomas Mahaffy
Elizabeth Zammitl (Resigned on 0911112021}
Tony O'Reilly
Patrick Malone (Resigned on 0110912021)
b. Methods of appointment or electlon of Truslees
The management of the charity is the responsibility of the Trustees who a￿ ele¢ted and co-opted under the
terms of the Memomndum of Association.
c. Oryanlsatlonal structure and decision-making policies
The chairty has a nine member board, elected directly from the membership to oversee the Strategic Direction of
the charity. and to provide support to the Executive Director who manages the charity at an operational level. The
Chairperson is appointed by the board and leads the work of the trustees in ensuring strategic oversight on
beha￿ of members.
d. Policies adopted for the induction and training of Trustees
This policy is under review al present follo￿ng the re￿nt Govemance Review.
e. Pay policy for key rnanagernent personnel
All Consortium staff positions are linked to current NJC pay8cales. NJC payscales are local government pay
scales which result from negotiations between the employer and trade union sides of the National Joint Council.
The scales indude NJC pay points 6 to 49.
f. Flnancial risk management
The Trustees have assessed the major risks lo which the charlty is exposed, in particular those related lo the
operations and finances of the charity, and are satisfied that systems and procedures are in place lo mitigate
exposure to the major risks.
Page 3

HUMAN RIGHTS CONSORTIUM
{A eompany limited by guarantee)
TRUSTEES. REPORT ICONTINUED}
FOR THE YEAR ENDED 30 JUNE 2022
Plan$ for futurg pgriods
The Con50rtium continues to attempt to secure addits'onal funds to support other staff, administrative and
programme objectives.
Funds held as custodian
No funds are held as custodian on behalf of others.
Staterngnt of Tru$tegs' r8sponsibilities
The Trustees (who are also the directors of the charity for the purposes of company lawl 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 Praclicel.
Company law requires the Ttuslees lo prepare financial statements for each financial . Under company law, the
Trustees must not approve the financial slalements unless they are satisfied that they give a true and faiT view of
the stale of affairs of the charity and of its incoming resources and application of resources, including its income
and expenditure, for that period. In preparing these ffnancial statements, the Trustees are required to."
select suitable accounting FX)licies and then appty them consislenlly,.
obsetve the methods and principles of the Charities SORP IFRS 1021..
make judgements and accounting eslimales that are reasonable and prudent.,
slate whether applicable UK Accounting Standards IFRS 102} have been followed, subject lo any material
departures disclosed and explained in the financ￿1 statements.,
prepare the financial statements 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 al any lime the financial position of the charity
and enable them lo 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 tsking reasonable steps for the prevention
and detection of fraud and other irregularities.
Disclosure of infomiation to auditors
Each of the persons who are Trustees at the time when this Trustees, report is approved has confirmed that..
so far as that Trustee is aware, the￿ is no relevant audit information of which the charity's auditors are
unaware, and
that Trustee has taken all the steps that ought to have been taken as a Tyuslee in order to be aware of
any relevant audit informab.on and lo estsblish that the charitys auditors are aware of that information.
Auditors
The auditors. Miscampbell & Co., have indicated their willingness to continue in office. The designated Trustees
will propose a motK>n reappointing the auditors al a meeting of the Trustees.
The Independent Audilorfs Report was unqualified. The name of the Senior Statutory Auditor who signed the
audit report was Mr Miscampbell who signed for and on behalf of Miscampbell & Co., Statutory Audilor.
Page 4

HUPJIAN RIGHTS CONSORTIUM
{A company limited by guarant¢0
TRUSTEES. REPORT {CONTINUEDI
FOR THE YEAR ENDED 30 JUNE 2022
Approved by order of the members of the board ol Trustees on 23 November 2022 and signed on their beha
by..
Tony O'Reilty
Patrlck Co
rigan
Page 5

HUMAN RIGHTS CONSORTIUM
IA company limited by guarantee)
INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF HUMAN RIGHTS CONSORTIUM
Oplnlon
We have audited the financial statements of Human Rights Consortium Ithe 'charity'l for the Year ended 30 June
2022 which comprise the Slalemenl of financi81 activities. the Balance sheet. the Statement of cash flows and
the related noles. including a summary of significant accounting policies. The financial reporting framework that
has been applied in their preparation is applicable law and United Kingdom Accounting Standards. including
Financial Reporting Standard 102 'The Finanaal ReF)Orting Standard applicable in the UK and Republic of
Ireland, {United Kingdom Generally Accepted Accounting Practi￿1.
In our opinion the financlal statements..
give a true and fair view of the state of Ihe charitable company's affairs as at 30 June 2022 and of its
incoming resources and application of resources, including its income and expenditure for the Year then
ended..
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting
Practi￿., and
have been prepared in accordance with the requirements of the Companies Act 20CkS.
Basis for opinion
We conducted our audit in accordance wth Intemab'onal Standards on Auditing (UK) IISAS IUKII and applicable
law. Oui responsibilities under those standards are further described in the Auditors, Tesponsibilities for the audit
of the financial statements section of our report. We are independent of the charitable company in accordance
with the ethical requirements that are relevant lo our audit of the financial statements in the Unrted Kingdom.
including the Financial Reporting Council's Ethical Standard, and we have fulfilled our other ethical
responsibilitr'es in accordan￿ with these requirements. We believe that the audit evidence we have obtained is
sufficient and appropriate lo provide a basis for our opinion.
Conclusions relating to golng concern
In auditing the financial statements, we have concluded that the Trustees. use of the going concern basis of
accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or
conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to
continue as a going concem for a period of at least ￿e1ve months from when the financial statements are
authorised for issue.
Our responsibilities and the responsibilib'es of the Trustees with respect lo going concern are described in the
relevant sections of this report.
Page 6

HUMAN RIGHTS CONSORTIUM
IA company limited by guarantee)
INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF HUMAN RIGHTS CONSORTIUM
{CONTINUED
Other infomiation
The other information comprises Ihe infom)alion included in the Annual report other than the financial statements
and our Auditors. report thereon. The Trustees are responsible for the other information contained within the
Anriual report. Our opinion on the financial statements does not cover the other information and, except lo the
extent otherwse explicitly slated in our report, we do not express any form of assuranTr conclusion thereon. Our
responsibility is lo read the other information and, in doing so, consider whether the other information is
materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or
otherwise appears to be materially misststed. If we identify such material inconsistencies or apparent material
misstatements, we are required lo determine whether this gives rise lo a material misstalemenl in the financial
statements themselves. If, based on the work we have performed, we conclude that there is a material
misstatement of this other infomiation, we are required lo report that fact.
We have nothing lo report in this regard.
Oplnlon on other matters prescrlbed by the Cornpanies Act 2006
In our opinion, based on the work undertaken in the course of the audit".
the information given in the Trustees, report for the financial Year for which the financial statements are
prepared is consislenl with the financial statements.
the Trustees, report has been prepared in aecordance with applicable legal requirements.
Matters on which we are required to report by exception
In the light of our knowledge and undetstanding of the charitable company and ils environment obtained in the
course of the audiL we have not identified mater￿1 misstatements in the Trustees. report.
We have nothing to report in respect of the following matters in relation lo which Companies Act 20(￿ requires
us to report to you if, in our opinion..
adequate accounting records have not been kept, or returns adequate for our audit have not been
received from blanches not visited by us.. or
the financial statements are not in agreement with the accounting records and retums., or
certain disclosures of Trustees, remuneration specified by law are not made-, or
we have not received all the informats'on and explanations we require for our audit., or
the Trustees were not enlilled lo prepare the financial statements in accordance with the small companies
regime and take advantsge of the small companies, exemptions in preparing the Trustees. report and
from Ihe requirement lo prepare a Strategic Teport.
Page 7

HUMAN RIGHTS CONSORTIUM
(A company lirnited by guarantee)
INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF HUMAN RIGHTS CONSORTIUM
(CONTINUED)
Responslblllties of trustees
As explained more fully in the Trustees, responsibilities slalemenl. the Trustees {who are also the directors of the
charitable company for the purposes of company lawl are responsible for the preparation of the financial
statements and for being satisfied that they give a true and fair view, and for such internal control as the
Trustees determine is necessary to enable the preparation of financial statements that are free from material
misstatement, whether due to fraud or error.
In preparing the financial stslemenls. the Trustees are responsible foT assessing the charitable company's abil
to continue as a going concem. disclosing, as applicable, matters related lo going concern and using the going
concern basis of accounting unless the Trustees either intend to liquidate the charitable company or lo ￿ase
operations, or have no realistic alternative bul to do so.
Audilors. responsibllltles for the audit of the financlal statements
Our objectives are lo obtain reasonable assurance about whether the financial statements as 8 whole are free
from material misstalemenl, whether due to fraud or error, and to issue an Auditors, report that includes our
opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in
accordance with ISAS IUKI will a5ways detect a material misstatement when it exists. Misslalemenls can arise
from fraud or error and are considered material if, individually or in the aggregate, they could reasonably
expected to influence the economic decisions of users laken on the basis of these financial slatemenls.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures
in line with our responsibilities, outlined above, to detect material misslalemenls in respect of irregularities,
including fraud. The extent lo which our procedures are capable of detecting irregularities, including fraud 15
detailed below..
obtained an understanding of the legal and regulatory frameworks that are applicable lo the Company and
determined that the most significant are those that relate lo the reporting framework {FRS 102 and the
Companies Act 20061 and the relevant lax compliance iegulalion in the United Kingdom.,
understood how the Company is complying with those frameworks by making enquiries of management to
understand how the Company maintains and communicates ils policies and procedures in these areas.,
assessed the vulnerability of the Company's financial statements to material misststement including how
fraud might occur by considering the risk of management override and by assuming revenue recognition lo be a
fraud risk., and
based on this understanding our audit procedures were designed to identify non-compliance with such
laws and regulations.
A further description of our responsibilities for the audit of the financial slalements is located on the Financial
Reporting Council's website al.. www.frc.or
.ukJauditorsres
onsibililies_ This description forms part of our
Auditors, report.
Page 8

HUMAN RIGHTS CONSORTIUM
IA company limited by guarantee)
INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF HUMAN RIGHTS CONSORTIUM
{CONTINUED)
Use ol our report
This report is made solely lo the charitable company's members, as a body, in accordance w(£h Chapter 3 of Part
16 of the Companies Act 2006. Our audit work has been undertaken so that we might stale lo the charitable
company's members those matters we are required to slate lo them in an Auditors, report and for no other
purpose. To the fullest extent permilled by law, we do not ac￿pt or assume responsibility lo anyone other than
the charitable company and its members, as a body, for our audit work, for this report, or for the opinions we
have formed.
Patrlek Mlscampbell {Senior statutory aud¢torl
for and on behalf of
Miscampbell & Co.
Chartered Accounlanls
Stalulory Auditors
6 Annadale Avenue
Belfast
BT7 3JH
23 November 2022
Miscampbell & Co. are eligible lo act as auditors in terms of section 1212 of the Companies Act 2006.
Page 9

HUMAN RIGHTS CONSORTIUM
{A company limited by guarantegl
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT}
FOR THE YEAR ENDED 30 JUNE 2022
Unrestricted
funds
2022
Restricted
funds
2022
Total
funds
2022
Total
funds
2021
Note
Income from:
Charitable activitv&s
277
270,686
270,963
128.510
Total income
277
270,686
270,963
128,510
Expenditure on:
Charitable activities
161,507
161,507
132, 758
Total expenditure
161,507
161,507
132, 758
N8t movgmgnt in funds
277
109,179
109,456
(4,248)
Reconciliation of funds:
Total funds brought forward
Net movement in funds
11,616
277
144,657
109,179
156,273
109,456
160,521
(4,248)
Total funds carried forward
11,893
253,836
265.729
156,273
The Statement of finan¢ial a¢tivilies includes 811 gains and losses recognised in the Year.
The notes on pages 12 to 23 fonn part of these financial statements.
Page 10

HUMAN RIGHTS CONSORTIUM
{A Company limited by guarantee)
REGISTERED NUMBER: N1611533
BALANCE SHEET
AS AT 30 JUNE 2022
2022
2021
Note
Fixed assets
Tangible assets
Investments
10
5.359
805
5,360
806
Current assets
Oeblors
Cash at bank and in hand
12
55,936
209.162
55.015
105.122
265.098
160.137
Creditors.. amounts falling due within one
year
13
{4,729}
(4,670)
Net current assets
260.369
755.467
Total assets less current liabilities
265,729
156,273
Total net assets
265,729
156.273
Charity funds
Restricted funds
Unrestricted funds
15
15
253,836
11,893
144.657
11,616
Totsl funds
265,729
156,273
The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to
accounting records and preparation of financial statements.
The financial Statements have been prepared in accordan￿ with the provisions applicable lo entities subject to
the small companies regime.
The financial statements were approved and authorised for issue by the Trustees on 23 November 2022 and
signed on their tEhalf by..
Tony O'Reilly
Trustees
Patrick C
Trustees
rigan
The notes on pages 12 to 23 form part of these financial statements.
Page11

HUMAN RIGHTS CONSORTIUM
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2022
General infomiatlon
Human Rights Consortium is a private company limited by guarantee. The Company is incorwrated in
Northern Irelané and has the company number N1611533. The registered office address and principal
place of business is Communty House. City Link Business Park, 6A Albert Street, Belfast, BT12 4HQ.
The principal activity of the company continued lo be campaigning lo ensure a human rights based on a
society which included a strong and inclusive Bill of Rights for Northem Ireland.
Accounting pollcles
2.1 Basis of preparation of financial statements
The financsal statements have been prepared in accordance with the Charities SORP {FRS 102}
Accounting and Reporting by Charities.. Statement of Recommended Practice applicable lo charities
preparing their accounts in aceordance with the Financial Reporting Standard appSicable in the UK
and Republic of Ireland IFRS 1021 leffeetive 1 January 20151, the Financial Reporting Standard
applicable In the UK and Republic of Ireland IFRS 1021 and the Companies Act 2006.
Human Rights Consortium meets the definition of a public benefit entity under FRS 102. Assets and
liabilities are ini11211y recognised al historical cost or transaction value unless otherwise stated in the
levant accounting policy.
The financial ststements are presented in Sterling 1£). The level of rounding is £1.
2.2 Ineome
All income is recognised On￿ the charity has entitlement to the income, il is probable that the income
will be received and the amoijnl of income receivable can be measured reliably.
2.3 Expenditure
Expenditure is recognised once there is a iegal or constructive obligation to transfer economic benefit
to a third party. it is probable that a transfer of economic benefits will be required in settlement and
the amount of the obligation can be measured reliably. Expenditure is classified by activity. The Costs
of each activity are made up of the total of direct costs and shared costs. including support costs
involved in undertaking each activity. Direct costs attributable lo a single activity are allocated directly
to that activity. Shared costs which contribute lo more than one activity and support costs which are
not attributable to a single activity are apportioned be￿een those acts'vilies on a basis consislenl with
the use of resources. Central staff costs are allocated on the basis of lime spen( and depreciation
charges allocated on the portion of the asset's use.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the
charity's objectives, as well as any associated support costs.
All expenditu￿ is inclusive of irrecoverable VAT.
Page 12

HUMAN RIGHTS CONSORTIUM
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2022
Accounting pollcles Icontlnuedl
2.4 Tanglble flxed assets and depreciation
Tangible fixed assets costing £NIL or more are capilalised and recognised when future economic
benefits are probable and the cost or value of the asset can be measured reliably.
Tangible fixed assets are initially recognised al cost. After recognition, undei the cost model, tangible
fixed assets are measured at cost less accumulated depreciation and any accumulated impairment
losses. All costs incurred lo bring a tangible fixed asset into ils intended working condition should be
included in the measurement ol cost.
Depreciation is charyed so as lo allocate the cost of tangible fixed assets less their residual value
over their estimated useful lives, using the slraight-line method.
Depreciation is provided on the following bases..
Fixtures and fittings
Computer equipment
250/0 Sttaight line
straight line over 3 years
2.5 Investments
Fixed asset investments are a form of financial instrument and are initially recognised at their
transaction cost and subsequently measured at fair value al the Balance sheet dalè, unless the value
cannot be measured reliably in which ￿se it is measured al cost less impaimienl. Investment gains
and losses, whether realised or unrealised, are combined and p￿ented as 'Gainsl{Lossesl on
inveslmenls, in the Slalement of financial activities.
2.6 Debtors
Trade and other debtors are recognised at the settlement amount after any trade discount offered.
Prepayments are valued at the amount prepaid net of any trade discounts due.
2.7 Cash at bank and in hand
Cash at bank and in hand includes cash and short-term highly liquid investments wf(h a short maturity
of three months or105s from the dale of acquisition or opening of the deposit or similar account.
2.8 Liabilities and provisions
Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past
event, il is probable that a transfer of economic benefit will be required in settlement. and the amount
of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the charity anticipates il will pay to settle the debt or the
amount it has received as advanced payments for the goods or services il must provide.
Provisions are measured al the best esb'male of the amounts required lo settle the obligation. Where
the effect of the lime value of money is material, the provision is based on the present value of those
amounts, discounted al the pre-tax discount rale that reflects the risks specific to the liability. The
unwinding of the discount is recognised in the Statement of financial activities as a finance cosL
Page 13

HUMAN RIGHTS CONSORTIUM
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2022
Aceounting policies (contlnued)
2.9 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 inleresl method.
2.10 Pensions
The charity operates a defined conlributDn pension scheme and the pension ¢harge represents the
amountg Payable by the charty to the fund in respect of the Year.
2.11 Fund accountlng
General funds are unrestricted funds which are available for use at the discrelton of the Trustees in
furtherance of the general objects'ves of the charity and which have not been designated for other
purposes.
Designated funds comprise unrestricted funds that have been sel aside by the Trustees for particular
purposes. The aim and use of each designated fund is set out in the notes to the financial
statements.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by
donors or which have been raised by the charity for particular purposes. The costs of raising and
administering such funds are charged against the specific fund. The aim and use of each restricted
fund is sel out in the notes lo the financial slalemenls.
Page 14

HUMAN RIGHTS CONSORTIUM
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2022
Critical accounting estimates and areas of judgement
Estimates and judgements are continually evaluated and ale based on historical experience and other
factors. including expectations of future events that are believed to be reasonable under the
circumstances.
Critical accounting eslimales and assumptions..
The charity makes estimates and assumptions concerning the future. The resulting accounting estimates
and assumptions will, by definition, seldom equal the related actual results. The estimateg and
assumptions that have a significant risk of causing a material adjuslmenl lo the carrying amounts of
assets and liabilities within the next financial year are discussed below.
Critical areas of judgement..
In preparing these fi'nancial ststements, the directors have had to make the following judgements..
Delemine whether there are indicators of impairment of the companls tangible assets. Factors taken
into consideration in reaching such a decision include the economic viability and expected future financial
performance of the asset and where il is a component of a larger c8sh-generaling unil. the viability and
expected future performance of that unit. Other key sources of estimation uncertainty.,
Tangible fixed assets (see note 101 are depreciated over their useful lives tsking into account residual
values, where appropriate. The actual lives of the assets and residual values are assessed annua15y and
may vary depending on a number of factors. In re-assessing asset lives, factors such as technological
innovation, product life cycles and maintenance programmes are taken into account. ResidLJal value
assessments consider issues such as future market conditions. the remaining life of the asset and
projected disposal values.
Page 15

HUMAN RIGHTS CONSORTIUM
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2022
Income from donations and legacies
Unrestrleted Restrlcted
funds
funds
2022
2022
Total
funds
2022
Total
funds
2021
Just GNing Donats'ons
Performing Identities Brexit ProjectNCSE
Covid Fund
Human Rights Festival INIHRC & ECNI)
CFNI (Human Rights Fund)
LEFIBeyond BREXIT
LEFICivil Society Alliance Fund
DFC Equipment
Other Income
157
157
138
5,741
6,500
107,090
9,041
7.000
109.075
36.936
116.000
1.675
7,000
109.075
36,936
116,000
1,675
120
120
277
270.686
270,963
128,510
Total 2021
3,638
124,872
128.510
Analysis of expendlture by actlvities
Restricted
Funds
2022
Total
funds
2022
Total
funds
2021
Support costs
161,507
161.507
132, 758
Total 2021
132. 758
132. 758
Analysis of support costs
Page 16

HUMAN RIGHTS CONSORTIUM
(A company limited by guarant¢el
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2022
Analysis of expenditure by aetivitles Icontlnuedl
Analysis of support costs {continuedl
Total
funds
2022
Total
funds
2021
Staff costs
Governance costs
Rent
Telephone
Postage and stationary
General expense
Bank charges
Campaign costs
Computer costs
Insurance
145,212
4,783
106, 148
2,938
1,435
833
386
280
187
3,217
2,971
1, 138
971
388
1,189
978
3.593
1.261
Training and awareness sessions
Depreciation charge
Research costs
li
35
42
2,079
26
734
Human Rights Festival
Contracted Support Costs
VCSE covid costs
798
6,317
3,891
2.241
161,507
132. 758
Governance costs
Restricted
funds
2022
Total
funds
2022
Total
funds
2021
Audhors, remuneration
Legal and professional fees
2,520
2,263
2,520
2,263
1,800
1. 138
4.783
4.783
2,938
Page 17

HUMAN RIGHTS CONSORTIUM
{A Company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2022
Audltors. remuneratlon
2022
2021
Fees payable lo the charity's auditor for the audit of the charitys annual
accounts
2,520
1,800
Fees payable to the charity's auditor in respect of..
All non-audil services not included above
1,354
816
Staff cosls
2022
2021
Wages and salaries
Social security costs
Contribution to defined contribution pension schemes
129,901
5.883
9,428
94.513
4.100
7.535
145,212
106, 148
The average number of persons employed by the charity during the Year was as follows..
2022
No.
2021
No.
Employees
No employee recenied remuneration amounting to more than £60,000 in either year.
Trustges. romuneration and gxpensos
During the Year, no Trustees received any remuneration or other benefits {2021 £NILI.
During the Year ended 30 June 2022, travel expenses lotslling £NIL were reimbursed by Trustees12021
£NIL)
Page 18

HUMAN RIGHTS CONSORTIUM
(A company limlted by guarantee}
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2022
10. Tangible fixed assets
Fixtures and
fittlngs
Computer
equipment
Total
Cost or valuatlon
Al 1 July 2021
Additions
616
8.063
6.633
8,679
6,633
At 30 June 2022
616
14,696
15,312
Depre¢iation
At 1 July 2021
Charge for the Year
616
7,258
2,079
7,874
2,079
At 30 June 2022
616
9,337
9,953
Net book value
At 30 June 2022
5.359
5.359
At30 June 2021
805
805
11.
Fixed asset investments
Unlisted
investments
Cost or valuation
At 1 July 2021
At 30 June 2022
Net book value
At 30 June 2022
At 30 June 2021
Page19

HUMAN RIGHTS CONSORTIUM
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2022
12. Deblors
2022
2021
Due within one ygar
Prepayments and accrued income
55,936
55.015
55,936
55,015
55,936
55,015
13. Creditors: Amounts falling due within one year
2022
2021
Trade creditors
145
279
Other creditors
Accruals and deferred income
4,583
4,390
4,729
4,670
14.
Financial instruments
2022
2021
Flnanclal assets
Financial assets measured at fair value through income and expenditure
209,163
105,123
Financial asse15 measured 31 fair value through income and expenditure comprise cash held in bank.
Page 20

HUMAN RIGHTS CONSORTIUM
{A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2022
15. Statement of funds
statement of funds - current Year
Balance at
30 June
2022
Balance at 1
July 2021
Transfers
Inlout
Income Expendlture
Unrestri¢ted funds
General Funds - all funds
11,616
277
11.893
Restricted funds
Restricted Funds - all funds
Human Rights Partnership
reseTve
133.775
270.686
{161.507)
13,4561
239,498
10,882
14,338
144,657
270,686
{161,507)
253.836
Totsl of funds
1S6,273
270,963
{161,507)
265,729
The Human Rights Partnership IHRPI reserve represents 50•A of the amount Èhal Human R￿htS
Consortium IHRCI would contribute to the Service Charge for Community House were il to pay the
amount according lo ils square footage. 11 is agreed by the HRP that each partner organisation will put
aside this amount as a Reslri¢led Reserve available for use in the event of unexpected expenses in the
maintenance of Community House.
Statgmgnt of funds- prior Year
8818nce al
30 June
2021
Balance al
l July 2020
rransfers
An/oul
Incom8 Expenditure
Unrestricted funds
General Funds - all funds
7,978
3,638
ql,616
Restricted funds
Restricted Funds - all funds
Human Rights Partnership
reserve
145.118
124.872
(132.758)
(3,456)
133, 776
7.425
3.456
10,88t
152,543
124, 872
(132,758)
144,657
Page 21

HUMAN RIGHTS CONSORTIUM
IA company limtted by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2022
15. Statement ol funds (continued}
Total of funds
160,521
128,510
(132,758)
156,273
16. Analysls of net assets between funds
Analysls of net assets between funds - current year
Unrgstrictgd Rgstri¢ted
funds
funds
2022
2022
Total
funds
2022
Tangible fixed assets
Fixed asset investments
Debtors due within one year
CUr￿nt assets
Creditors due within one year
5,359
5,359
55,000
143.1071
936
252.269
14.7291
55.936
209,162
(4,729}
Totsl
11,893
253,836
265,729
Analysls of net assets between funds - prior year
Un￿s111¢ted
funds
2021
Restricted
funds
2021
Total
funds
2021
Tangible fixed assets
Fixed asset investments
Debtors due wrthin one year
Current assets
Creditors due within one year
805
805
55,015
93,506
(4,670)
55,015
105,122
(4.670)
11.616
Total
71,616
744,657
156,273
17.
Pension commitments
The charity operates a defined contribution pension scheme in respect of the employees. The scheme
and its assets are held by independent managers. The pension charge represents contributions due from
the company £9.428 {2021. £7,535}.
Page 22

HUMAN RIGHTS CONSORTIUM
IA company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2022
18. Related party transactions
One of the Trustees 15 also the Trustee in Human Rights Partnership Limited IHRPI. Included in Other
Creditors is the amount of £1 owed lo HRP 12021..£11 and Olhei Debtors is the amount of £NIL
12021'.£NIL} due from HRP regarding costs the charty paid on b8helf of HRP.
Page 23