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 follong the rent 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 financ1 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 Practi1. 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 mater1 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 acpt 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 beeen 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 pented 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 RhtS 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 CUrnt 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 Uns111¢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