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2023-06-30-annual-report

Registration number NI611533

Human Rights Consortium Company limited by guarantee

Annual' report and financial statements

for the year ended 30 June 2023

Human Rights Consortium

Contents

Page
Trustees'' report 1 - 4
Auditors' report 5 - 8
Statement of Financial Activities 9
Balance sheet 10
Notes to the financial statements 11 - 19

Human Rights Consortium

Trustees' Report for the year ended 30 June 2023

The Trustees present their report with the audited financial statements for the year ended 30 June 2023. The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's Memorandum and Articles of Association, the Companies Act 2006 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland published in October 2019.

Reference and Administrative Information

Charity Name: Human Rights Consortium Charity Registration number: NIC00103 Company Registration number: NI 611533 Registered Office: Community House,6a Albert Street, Belfast, Northern Ireland, BT12 4HQ Business Address: Community House,6a Albert Street, Belfast, Northern Ireland, BT12 4HQ

Trustees

Tony O'Reilly (Chair) Elizabeth Nelson Fiona McCausland Brian Gormally (resigned 15th June 2023) Patrick Corrigan Patricia Kelly Thomas Mahaffy Nuala Toman

Secretary

Kevin Hanratty

Auditors

McCreery Turkington Stockman LTD,1 Lanyon Quay, Belfast, BT1 3LG

Bankers

Ulster Bank Ltd, 11-16 Donegal Square East , Belfast, BT1 2AA

Page 1

Human Rights Consortium

Trustees' Report for the year ended 30 June 2023

Objectives and activities

a. Policies and objectives

The principal object of the charity is to advance its objective of protecting and promoting human rights within Northern Ireland, to advance education and raise public awareness about human rights and the process for creating a Bill of Rights for Northern Ireland.

In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the charity commission relating to public benefit

b. Main activities undertaken to further the charity's purposes for the public benefit

In setting objective and planning for activities, the Trustees have given due consideration to general guidance published by the charity commission relating to public benefit. The charity is an alliance of groups campaigning to ensure a human rights based on society which includes a strong and inclusive Bill of Rights for Northern Ireland.

Achievements and performance

a. Main achievements of the charity

Grant income from the Human Rights Fund will help support core staff and administrative costs until March 2025. New Grant support from the Legal Education Fund will ensure Brexit related work and related activities continue until September 2024.

Financial review

a. Going concern

After making appropriate enquiries, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. 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.

Structure, governance and management

a. Constitution

Human Rights Consortium is registered as a charitable company limited by guarantee and was set up by a Memorandum of Association on 05/03/2012, and is a registered charity, number NIC00103

b. Methods of appointment or election of Trustees

The management of the charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Memorandum of Association.

c. Organisational structureand 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 behalf of members.

d. Policies adopted for the induction and training of Trustees

This policy is under review at present following the recent Governance Review.

Page 2

Human Rights Consortium

Trustees' Report

for the year ended 30 June 2023

e. Pay policy for key management personnel

All Consortium staff positions are linked to current NJC payscales. 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 include NJC pay points 6 to 49.

f. Financial risk management

The Trustees have assessed the major risks to which the charity is exposed, in particular those related to the operations and finances of the charity, and are satisfied that systems and procedures are in place to mitigate exposure to the major risks.

Plans for future periods

The Consortium continues to attempt to secure additional funds to support other staff, administrative and programme objectives.

Funds held as custodian

No funds are held as custodian on behalf of others.

Page 3

Human Rights Consortium

Trustees' Report for the year ended 30 June 2023

Statement of Trustees' Responsibilities

The trustees (who are also directors for the purposes of company law) are responsible for preparing the Trustees' Annual 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 trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company 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 charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Auditors

The auditors are deemed to be reappointed in accordance with Section 487(2) of the Companies Act 2006.

In so far as the trustees are aware:

This report was approved by the Board on 27th January 2024 and signed on its behalf by

' Tony O Reilly Tony O'Reilly (Feb 8, 2024 12:42 GMT) Patrick Corrigan Patrick Corrigan (Feb 8, 2024 14:28 GMT)

Tony O'Reilly Patrick Corrigan Trustee Trustee

Page 4

Human Rights Consortium

Independent auditors' report to the members of Human Rights Consortium

Opinion

We have audited the financial statements of Human Rights Consortium for the year ended 30 June 2023 which comprise the Statement of Financial Activities , the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including 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 Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going 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 concern for a period of at least twelve months from when the financial statements are authorised for issue.

However, as we cannot predict all future events or conditions and as subsequent events may result in outcomes that are inconsistent with judgements that were reasonable at the time they were made, the absence of reference to a material uncertainty in this auditor’s report is not a guarantee that the Company will continue in operation. Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report, other than the accounts and our auditors report thereon. The trustees are responsible for the other information. Our opinion on the accounts does not cover the other information and we do not express any form of assurance conclusion thereon. In connection with our audit of the accounts, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the accounts or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the accounts or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Page 5

Human Rights Consortium

Independent auditors' report to the members of Human Rights Consortium continued

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

the information given in the trustees' Report, which includes the directors’ report prepared for the purposes of company law, for the financial year for which the financial statements are prepared is consistent with the financial statements; and

the directors’ report included within the trustees' report has been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the Statement of trustees' Responsibilities, the trustees, who are also the Directors of the charity for the purpose of company law, are responsible for the preparation of the accounts and for being satisfied that they give a true and fair view, and for such internal control as the committee determine is necessary to enable the preparation of accounts that are free from material misstatement, whether due to fraud or error.

In preparing the accounts, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's 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 (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Page 6

Human Rights Consortium

Extent to which the audit was capable of detecting irregularities, including fraud

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 misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities,· including fraud is detailed below:

We identified the areas of laws and regulations that could reasonably be expected to have a material effect on the financial statements and risks of material misstatement due to fraud, using our understanding of the entity's industry, regulatory environment and other external factors and inquiry with the Trustees. In addition, our risk assessment procedures included: inquiring with the Trustees as to the charities policies and procedures regarding compliance with laws and regulations and prevention and detection of fraud; inquiring whether the Trustees have knowledge of any actual or suspected non-compliance with laws or regulations or alleged fraud; inspecting the charities regulatory and legal correspondence; and reading Board minutes.

We discussed identified laws and regulations, fraud risk factors and the need to remain alert among the audit team.

The charity is subject to laws and regulations that directly affect the financial statements charity and financial reporting legislation. We assessed the extent of compliance with these laws and regulations as part of our procedures on the related financial statement items, including assessing the financial statement disclosures and agreeing them to supporting documentation when necessary.

The charity is subject to many other laws and regulations where the consequences of non-compliance could have a material effect on amounts or disclosures in the financial statements, for instance through the imposition of fines or litigation. We identified the following areas as those most likely to have such an effect: health and safety, anti-bribery, employment law, environmental law.

Auditing standards limit the required audit procedures to identify non-compliance with these non-direct laws and regulations to inquiry of the Trustees and inspection of regulatory and legal correspondence, if any. These limited procedures did not identify actual or suspected non- compliance.

We assessed events or conditions that could indicate an incentive or pressure to commit fraud or provide an opportunity to commit fraud. As required by auditing standards, we performed procedures to address the risk of management override of controls. On this audit we do not believe there is a fraud risk related to revenue recognition. We did not identify any additional fraud risks.

In response to risk of fraud, we also performed procedures including: identifying journal entries to test based on risk criteria and comparing the identified entries to supporting documentation; evaluating the business purpose of significant unusual transactions; assessing significant accounting estimates for bias; and assessing the disclosures in the financial statements.

Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. For example, the further removed non- compliance with laws and regulations (irregularities) is from the events and transactions reflected in the financial statements, the less likely the inherently limited procedures required by auditing standards would identify it.

Page 7

Human Rights Consortium

In addition, as with any audit, there remains a higher risk of non-detection of irregularities, as these may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls. We are not responsible for preventing non-compliance and cannot be expected to detect non- compliance with all laws and regulations.

A further description of our responsibilities for the audit of the accounts is located on the Financial Reporting Council’s website at: http://www.frc.org.uk/auditors responsibilities. This description forms part of our auditor's report.

The purpose of our audit work and to whom we owe our responsibilities

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to tem in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Richard McClay Richard McClay (Feb 8, 2024 12:28 GMT)

Richard McClay FCA (Senior Statutory Auditor)

For and on behalf of McCreery Turkington Stockman LTD

1 Lanyon Quay BELFAST BT1 3LG Chartered Accountants

27th Janaury 2024

Page 8

Human Rights Consortium

Statement of Financial Activities (Including Summary Income and Expenditure Account) for the year ended 30 June 2023

Unrestricted Unrestricted Restricted Restricted
Funds Funds Total Total
2023 2023 2023 2022
Income from: Notes £ £ £ £
Charitable activities 2 72 272,599 272,671 270,963
Total incoming resources 72 272,599 272,671 270,963
Expenditure on:
Charitable activities 3 - (228,104 ) (228,104 ) (161,507 )
Total resources expended - (228,104 ) (228,104 ) (161,507 )
Net income before transfers 72 44,495 44,567 109,456
Net incoming resources 72 44,495 44,567 109,456
Fund balances brought forward 11,893 253,836 265,729 156,273
Fund balances carried forward 11,965 298,331 310,296 265,729

All of the above results are derived from continuing gains and losses recognised in the year are included above.

The notes on pages 11 to 19 form an integral part of these financial statements.

Page 9

Human Rights Consortium

Balance sheet
as at 30 June 2023
2023
Notes
£
Fixed assets
Tangible assets
7
Investments
8
Current assets
Debtors
9
19,908
Cash at bank and in hand
291,934
311,842
Creditors: amounts falling
due within one year
10
)
(4,544
Net current assets
Net assets
Capital and reserves
Restricted funds
11
Unrestricted funds
11
Total funds		 £
2,997
1
2,998
307,298
310,296
298,331
11,965
310,296		 2022
£
55,936
209,162
265,098
)
(4,729		 £
5,359
1
5,360
260,369
265,729
253,836
11,893
265,729

The financial statements were approved by the Trustees on 27 January 2024 and signed and approved for issue on its behalf by

issue on its behalf by
Tony O'Reilly
Trustee
Tony O'Reilly (Feb 8, 2024 12:42 GMT)
Tony O'Reilly		 Patrick Corrigan
Patrick Corrigan
Trustee
Patrick Corrigan (Feb 8, 2024 14:28 GMT)

The notes on pages 11 to 19 form an integral part of these financial statements.

Page 10

Human Rights Consortium

Notes to the financial statements

for the year ended 30 June 2023

1. Accounting policies

Company information

Human Rights Consortium is a private company limited by guarantee.The company is incorporated in Northern Ireland and has the company number Nl611533. The registered office address and principal place of business is Community House, City Link Business Park, 6A Albert Street, Belfast, BT12 4HQ. The principal activity of the company continued to be campaigning to ensure a human rights based on a society which included a strong and inclusive Bill of Rights for Northern Ireland.

1.1. Accounting convention

The accounts have been prepared in accordance with the charity's Memorandum and Articles of Association, the Companies Act 2006 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland published in October 2019. The charity is a Public Benefit Entity as defined by FRS 102.

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

1.2. Going concern

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

1.3. Charitable funds

Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable objectives unless the funds have been designated for other purposes.

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

1.4. Incoming resources

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received. Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

Investment income is recognised once the income and been declared and notified to bank accounts.

Page 11

Human Rights Consortium

Notes to the financial statements

for the year ended 30 June 2023

.................... continued

1.5. Resources expended

All expenditure is accounted for on an accruals basis.

Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required, and the amount of the obligation can be measured reliably.

1.6. Tangible fixed assets and depreciation

Tangible fixed assets are initially recorded at cost and subsequently stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows:

1.7. Impairment of fixed assets

Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated, and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in surplus or deficit unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease

1.8. Investments

Fixed asset investments are stated at cost less provision for diminution in value.

1.9. Cash at bank and in hand

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

Page 12

Human Rights Consortium

Notes to the financial statements

for the year ended 30 June 2023

.................... continued

1.10. Financial Instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Page 13

Human Rights Consortium

Notes to the financial statements

for the year ended 30 June 2023

.................... continued

1.11. Provisions

Provisions are recognised when the Company has a legal or constructive present obligation as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the reporting end date, taking into account the risks and uncertainties surrounding the obligation.

Where the effect of the time value of money is material, the amount expected to be required to settle the obligation is recognised at present value. When a provision in measured at present value the unwinding of the discount is recognised as a finance cost in profit and loss in the period it arises.

1.12. Government grants

Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

1.13. Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.14 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Page 14

Human Rights Consortium

Notes to the financial statements

for the year ended 30 June 2023

.................... continued
Unrestricted Restricted
Total
2023
2023
2023
£
£
£
2.
Income from charitable activities
Just Giving
72
-
72
CFNI (Human Rights Fund)
-
111,000
111,000
LEF/ Beyond Brexit
-
74,274
74,274
LEF/ Civil Society Alliance Fund
-
77,000
77,000
NI Human Rights Commission
-
2,500
2,500
Equality Commission
-
2,000
2,000
DFC Equipment
-
-
-
Other income
-
-
-
Allen & Overy
-
5,000
5,000
Ulster University
-
825
825
72
272,599
272,671
Unrestricted
Restricted
Total
2023
2023
2023
£
£
£
3.
Support costs
Wages and salaries
-
200,229
200,229
Insurance
-
1,406
1,406
Postage and stationary
-
238
238
Telephone
-
942
942
Computer costs
-
3,959
3,959
Campaign costs
-
2,597
2,597
Legal and professional fees
-
1,965
1,965
Audit fee
-
2,520
2,520
Bank charges
-
221
221
Conference contribution
-
8,500
8,500
General expenses
-
665
665
Human Rights Festival
-
2,500
2,500
Depreciation charge
-
2,362
2,362
-
228,104
228,104		 Total
2022
£
157
109,075
36,936
116,000
5,000
2,000
1,675
120
-
-
270,963
Total
2022
£
145,212
1,261
388
971
3,593
978
2,263
2,520
194
-
1,250
798
2,079
161,507		 Total
2022
£
157
109,075
36,936
116,000
5,000
2,000
1,675
120
-
-
270,963

Page 15

Human Rights Consortium

Notes to the financial statements

for the year ended 30 June 2023

.................... continued

4. Employees

Number of employees
The average monthly numbers of employees
(including the Directors) during the year were:
Support staff
Employment costs
Wages & salaries
Social security costs
Other pension costs		 Year
ended
2023
5
2023
£
172,271
13,077
14,881
200,229		 Year
ended
2022
6
2022
£
129,901
5,883
9,428
145,212

There were no employees earning over £60,000 in the two years ended 30 June 2023.

5. Taxation

No liability to UK corporation tax arises on ordinary activities for the year. The company is a registered charity .

6. Trustees' remuneration and expenses

During the Year, no Trustees received any remuneration or other benefits (2022 - £NIL).

During the Year ended 30 June 2023, travel expenses totalling £NIL were reimbursed by Trustees (2022 - £NIL).

Page 16

Human Rights Consortium

Notes to the financial statements for the year ended 30 June 2023

.................... continued

Fixtures, Fixtures, Fixtures,
7. Tangible fixed assets fittings and
**Computers ** equipment Total
£ £ £
Cost
At 1 July 2022 14,696 616 15,312
At 30 June 2023 14,696 616 15,312
Depreciation
At 1 July 2022 9,337 616 9,953
Charge for the year 2,362 - 2,362
At 30 June 2023 11,699 616 12,315
Net book values
At 30 June 2023 2,997 - 2,997
At 30 June 2022 5,359 - 5,359
Other
8. Fixed asset investments unlisted
investments Total
£ £
Cost
At 1 July 2022
At 30 June 2023 1 1
Net book values
At 30 June 2023 1 1
At 30 June 2022 1 1
9. Debtors 2023 2022
£ £
Prepayments and accrued income 19,908 55,936

Page 17

Human Rights Consortium

Notes to the financial statements

for the year ended 30 June 2023

.................... continued .................... continued
10. Creditors: amounts falling due 2023 2022
within one year £ £
Creditors - 145
Loans 1 1
Accruals and deferred income 4,543 4,583
4,544 4,729
General Restricted HRP
11. Statement of funds reserve reserve reserve
account account account Total
£ £ £ £
Total reserves at 1 July 2022 11,893 239,498 14,338 265,729
Total income for the year 72 272,599 - 272,671
Total expenditure for the year - (228,104 ) - (228,104 )
Total reserves at 30 June 2023 11,965 283,993 14,338 310,296
The general reserve represents the free funds of the charity which are not designated for particular
purposes.
The restricted reserve funds represent the funds held by the charity that have restrictions on use.
General Restricted
12. Analysis of net assets between funds reserve reserve
fund fund Total
£ £ £
Fund Balances at 30 June 2023
represented by:
Tangible fixed assets and investments - 2,998 2,998
Current assets 11,965 299,877 311,842
Current liabilities - (4,544 ) (4,544 )
Total net assets 11,965 298,331 310,296

The general reserve represents the free funds of the charity which are not designated for particular purposes.

The restricted reserve funds represent the funds held by the charity that have restrictions on use.

Page 18

Human Rights Consortium

Notes to the financial statements

for the year ended 30 June 2023

.................... continued

13. 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.

14. Related party transactions

One of the Trustees is also the Trustee in Human Rights Partnership Limited (HRP). Included in Other Creditors is the amount of £1 owed to HRP (2022:£1)

Page 19

HRC 2023 final accounts

Final Audit Report

2024-02-08

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Document e-signed by Richard McClay (richard@mtsaccountants.com) Signature Date: 2024-02-08 - 12:28:49 PM GMT - Time Source: server

Document emailed to tony@nwdisabilityforum.org for signature 2024-02-08 - 12:28:50 PM GMT

Email viewed by tony@nwdisabilityforum.org

2024-02-08 - 12:39:15 PM GMT

Signer tony@nwdisabilityforum.org entered name at signing as Tony O'Reilly 2024-02-08 - 12:42:30 PM GMT

Document e-signed by Tony O'Reilly (tony@nwdisabilityforum.org) Signature Date: 2024-02-08 - 12:42:32 PM GMT - Time Source: server

Document emailed to patrick.corrigan@amnesty.org.uk for signature 2024-02-08 - 12:42:34 PM GMT

Email viewed by patrick.corrigan@amnesty.org.uk 2024-02-08 - 1:40:02 PM GMT

Signer patrick.corrigan@amnesty.org.uk entered name at signing as Patrick Corrigan 2024-02-08 - 2:28:56 PM GMT

Document e-signed by Patrick Corrigan (patrick.corrigan@amnesty.org.uk) Signature Date: 2024-02-08 - 2:28:58 PM GMT - Time Source: server

Agreement completed.

2024-02-08 - 2:28:58 PM GMT