Regiration number N1611533 Hunwi Rights Consortium Company limit¢d by gu*ran¢e¢ Annual. report and fywKial statements the year ended 30 June 2025 AEVTrIMPVT• A14 231202fi COMPANIES HOUSE
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HllD Rights Contents Tnjstees rert Auditors. report Swemeni of Finan¢i41 Adiviues Balance sh¢¢t io Notes lo the financial statements 11-19
Hwnan Rights Conx•rtium Trusle¢s' Rert for the yor ended 30 Jpne 2025 The Trusiees present iheir report with the audited fUnClaI statements for th¢ ye#r ¢nd¢J 30 June 2025. The accounts hav¢ b¢en prepared in accordance with the accounring policie5 sei i)ut ID note I to the accounts and comply with the clwiiy's M¢tTh)raDdum and Articles of Association. the Companies Act 2006 and Accounting and Reporting by chlties.. St#t¢ment of Recommended Practice appkncable io charitses preparlng their accounis in accordance with ihe Financial Rew>rting Standard applicable in the UK and Republic of Ireland pubs¢d ill October 2019. Referenee and Admintstratlve IDformg1i( Chariry Name: Human Rights Consortium Chariry Registration number: NIC(K)103 Company Registration number. Nl 611533 Registered Office: Communiry Hou5e,6a Albert Street. Belf&sL Nortbem Ireland. BT12 4HQ Business Addr4.. Communiry House.6a Albert StreeL B¢lf&%L Nort1) Jreland. BTI2 4HQ Trnstees Tony OTieilly (Chair) Elizabeth Nelson Fiona Mccausland Declan Owens Parrick Corrigan Parricia Kelly Thomas Mahaffy Nuaia Toman Setretary Kevin Hanr*ty Audi¢ors Mccreery Turkingion StLKkman LTD.114nyon (bay. Belf8SL BTI 3[ Bankers Ulster Bonk Lid. l 1-16 DOgaI Square East. Belfast, BTI 2AA Page I
Hunwi Rights Conx)rtlwn Trustees, Report for the year ended 30 June 2025 Objectives and activities a. Policies and objeetives The principal objert of the chaTity 15 10 advance its objKtive of protecting and promoting human righis within Ncfthern Ireland. to advance educaiion and raise public awarene&s abrAJt human iights and the process for creating a Bill of Rights for Northern Ireland. In setting objeciives and planning for auiYili&s. the TTustees have given due consideration to general guidance published by the chan.iy commission reling io public benefil b. Main activities undertaken to further the dthrity's puryoses for the public benefit In setting objective and planning for activiti¢4 the Trnstees have wven due consideration to general guidance published by the charity comnii5sion relatg To pubhc benefit. The charity is an alliance of groups CampgAIn8 ro ensure a human righis based scciery which includes a strong and inclusive Bill of IO"ghts foi Northern ItEland. Achlevements and perfornL9nce . Main athievements of the charhy Grant income from the Human .ghts Fund will help suptK)rt Cote siaff and adrninistrative costs until March 2025. Grant support from the I£gai Education Fund and AB Charitable Trust will enwTe ongoing po4-Brexil relaied work and human rights devdopmeni related activities continue uniil October 2027. . Going concern After making appropria enquiries, the Trustees have a reasonable expecration that the chariry has uaie resources to conlinue in operalional ¢xislence for the forEse¢abl¢ fuwre. FOT this reason. they continue ro adopt ihe going ¢oncern basis in prewiDg the financial statements. Further defails regarding the Joption of the going concern basis can b¢ found in the awounting policies. b. Reserves pdiey The trustets recommend ihar any deficif for the year be deducd from the fijnd io which it relates. Structure? governanee and rnaDgtment . Constitution Human Rights Consortium 15 regisiered a charitable company limited by guaTantet 8nd w&5 S¢1 up by a Memorandum of ASS1110n on 05103r2012. and is a regisieTed chariry. number NIC(K)103 b. Methods of appointnnt or election of TrSteeS The rnanagernent of ihe Charity is the reswJnsibi]iry of the Tnjstees who are ekcted and co-opied under th¢ ternis of the merandu[Tr of A$sltiOn. c. Or8ants•¢ional structureaDd de£ision.makng policies Th¢ chairty has a nine mber l)oard. elected directly from the membership to oversee the Straregic Direction of th¢ charity. and to provide Supp (o the EAUl1Ve Director who manages the chariry ai an 0ra(10n81 level.Th¢ ChairFTSOn is appointed by the trx)ard and leads the work of ihe tnjsiees in ensuring strategic oversight on behalf of members. d. Pollcies adopted for the induction and training of Trusttts This poli¢y is under r¢view ai preseni followAng the receni Governance Review. Page 2
Human RSghts Conwrtlum Trusttes. Report for the year ended 30 June 2025 Pay poly for key manggemeDI personnel All Consortium stsff positions are linked io current NJC pays¢41¢s. NJC pays¢ales ale I81 governmeni pay scales which result frorn negotiatioL% tweert the employer and uade union sides of the National Joini Council. The scales include NJC pay points 6 to 49. f. Finnriai Tisk Ma8¢¢t The Trusiees have assessed the major risks to which the chity 15 eXpd. in parti¢ul those related io the operations and finan¢¢5 of the charity. and are satisfied that sysms and preduS are in place to mktigaie exposure to the major Ti5ks. ans for futyre periods The Consortium continues to attempt to secure athjiuonai fijnds io suppffl other staff. adminisatiVe and programme objectives. Funds held as e¥slodian No funds are held as custThlian on behalf of others. Pgge 3
Human Rights ConrtIll Thlslees. Report for the year tmded 30 June 2025 Statement of Trustees. Respotisibilitles The mjslees (who are 50 direct$ for the PU4M)ses of con4)any law) are tesw>nsible for pr¢pating the Trustees, Annual Report and th¢ financial statemthts in ac£ordaTKe with applicable law and unit Kingdom Accountsng Standards (United Kingdom Generally Accepted Arcouniing Pradice). Company law requires the ffi]stees to prepare financial slatem¢nls for ¢xh fanCIal year. Under company law the tree$ must not approve Ihe financial starements un1¢55 th¢y are satisfied that they give a true and fair view of the se of affaits of the chan"rable company and of ihe incoming resources and applicaiion of r¢50ur¢es, in¢luding the income and expendimre. of the Chl¢able coryany f that P10d. In preparing tIse financthl stktements, the trusiees are required to: seleci Suitable accounting wlicies and then apply ihem consistently. observe the methods and principles in the clwi.ties SORP: make judgments and estimates that art sOnable and pNdenr: state whdher appbcable UK AccouDtiDg Sialldavds have been followed. subjeci io any material departu$ disclosed and explaineA in the financial stalements. prewe the financial ststem¢nts on the going coDcem b&%is unless li is Anapprnpiiate psum¢ that th¢ company will continue in operation. The injsiees are responsible for keeping adequaie aceouDlitig tordS that disclose with reasonable aCetrY at any lime the financial positson of the chan"table Company and enable them to ensute that thE financial ststemenls comply with the Companies Act 21X)6. They are also responsible for safeguarding the a%seTS of the chaTitable company and hence for tsking rea$able st¢P5 for the prevention ¥nd d¢t¢ctson of fraud and otheT irregularities. AudAtors The atsditors are deemed io be reappoinied in accordance with Section 487{2) of the Companies Act 2006. tn 50 far as the trullees ate aware: th¢r¢ is no relevant audit infonna(ion of whicb the charitsble compans auditor is unaware" and th¢ trustees have taken all sps thai they oughi ro have taken w make themselves awar¢ of any relevant audil InforntiOn and io estsbb.sh th* the audi( is awa of that information. This report #pproved by the Board on 13 Marth 21Y26 and signed on its behalf by O, Reil (Mar 14, 2026 19..42..15 GMT) Tony O'Reilly Tst£¢ Patrick Corrigan Truslce Page 4
Hunwi Rights Consxtyrtlum Independent auditor5. report to the member5 or Hwnan Rights Consortium Opini4 We have authted the financial SlementS of Human Righrs ConsOrtRum for the yeat ended 30 June 2025 which compri5¢ Ihe Statenni of Financthl Activities . the Balance Sheei and n(es to the financiaj statements, including silficant ¥¢ounting litics.The financial reporting framewo has been applied in their prepaTation is applicabl¢ law and Unitd Kmgdom Accounting Standards. including Financial Reporting Standard 102 The Financial Reporting Standard applicabk in the UK and Repubhc of Ireland (United Kingdorn Genually Accewed Acwjnring Practice). Jn our opinion, th¢ financial siatrmenis". - give a tru¢ and fair view of the state of ihe charithble company's affairs as at 30 June 225 and of its incoming resources and applicarion of reurceS. for the Year then ended: - have been properly prepared in acuxdance with UThid Kingdom Generally Acc¢pted Acrounting Practic< - have beeD prepated in accothnce with the requirements of the Cowies Art 2006. B&sis for opinion We conducd our aydil in xcordaDce with International %tsndxrds ott Audxting (UK) USAS (UK)) and applicable law. Our IesFx)n5Ibiliti und¢r thos¢ $tsDdards are futther desuibed in the Auditors responsibilities foi the audii of the financial slatements section of rew>rt. We are Indepedenl of the chatiiy in accordance with the ethical requirements thai are relevanr to our auilit of the fiDancial statements in the UK. ineluding the FRC'S Ethical SthndaTd. and we have fulfilled our Oth ethi¢al r¢sponsibib"ti¥ in accordance wilh these requirements. We believe that ihe audit evtdence we have sAJtained is suffi¢i¢nt and 4ipropriate io provide a basi5 for our opinion. Conclusions relating to golng concern In allditing ihe financial siatemenis, we have concluded thai the twstees, use of the going concern basis of accounting in th¢ preparatiou of the fllwlcial sthtrments is appropriate. Based on th¢ work we have forMal. we have idenitfied any material uncertainties relating to events 01 condilions ihar. individually or collecrively, may t&sl signrficani doubl on the charir2ble company's abiliry to coniinue as a going concetn for a peri of at lea tsv¢lvc mODths ftom when the fillallciaj swements are ath(lsed for issue. However. as we cannot predict all fu¢ure events or ¢ditionS and as subs4ueni events may resuli in outcomes lh are inconsisithi with jUdgennts thai were reasonable at ihe lime they were made, th¢ ab5¢nce of r¢f¢r¢n¢e lo a mkterial uncertainty in tkn"s auditor's rert is a guarantee that the Company will coniinue in operation. Our responsibi]itses and th¢ responsibilities of the tsustees with resErct io going concern are described in the relevant stttions of this report. Other information The other inforntioll comprises the inf(rnation included in the annual p[l oth¢T than th¢ aOU our auditor5 report thereon. The trnSt are reswtrnsible for the otr inforniation. OUT opinion on the accounts does not cover the (her infortnation and we do express any forni of assurance conclusion thern. In connection with our autht of the aOunts. our resw>nsibiliry is io read the (Aher inforn)aiion and. in dolng so, ¢on5ider whether the other inforniation is materially inconsistent with the counts or our knowledge obtained in the audit or othetwise appears io be merRally misstated. If we identify such marerial inconsistencies or appoftnt maierial misststell*nts. we are required io dderniine whether there is a material missiatrmeni ill the accounfs or a materi8J misStat¢ment of the other JDfomiation. If, based on the work we Ivav¥ p¥rfvrnwd, we eonclude thai e is a maenal Misslaent of this other iDforniauon. we are required to report that facl. We have nothÉng to reFKYrt in this regard.
Human Rlghts ConsX)rtlum tndependent auditors. report to the membtrs of Human Rights Conwrtium eonthiued OpinioA% on other matters prescribed by the Companles Act 21)06 In our opinion, bas¢d on the wotk undertakcn in th¢ course of our audii- rhe inforniation given in the trusrees, Repoo which includes the directors, rep(rtt prepared for the Puryjses of company law, foT the financial year for which the financial staren[S are prepared is consisient with the financial siarements.. and the direciors. Yert included within the ffiisitt4' repcrt h&% been ppared in ¥¢OTdance with applicable legal reqU1MentS. Matters on which we are required to report by exceplion In the light of thc knowledg¢ and understanding of the Chlble con¥any and its environment obtained in th¢ course of the audii. we have not iden(ified material missraremenis in ihe directors. report included within ihe ttusiees. report. We have nothing io Teport in respect of ihe folk)wing mauers in relation io which the CoTnpanies Aci 2(M)6 requires us to rep)rt io Y if. in our ownion.. adequate accouniing records have noi IKen kew. or reDJrns adequat fot our audii have nsx been received from branehes ttoi visited by us" or the fLDancial ststernenis are iti agreettDi with the accounting records and reThirns' or certain disclosures of trustees. retnuDeration specified by law are Dot madc. at we have noi received all the infcxmation and explanions we require for our audit. Responsibilities of trustees As explained more llY An the Sraiemeni of truSS. Responsibilities. the tsstees. who are alx) the Dire¢tors of the chariry for the purpose of company law. a Yesponsible for the weparation of the accounrs and for being satisfied that they give a true and fair view. and for such iniemat control as the committee d¢termine is ne£essary io enable the preparion of accounts thai aTe ftee from Mala1 misstatemen¢ whether due to fraud or error. Tn pparing the accnts. the trvste£s are sponsible for assessing the charity's ability to continue as a going concern. disclosing, &8 4)plicable. mattets relaied io going concern and using the going Conc basAs of accounting unkss the trustees ¢ith¢r int¢nd to b'quidate the chity QT io c¢ase operations, (r have no realistic alt¢nJativ¢ but 10 do 50. Auditor's rtswnsibiliti¢s for the #udit of the fman¢i•l stat¢m¢nts Our objectives are to obtain reasoDable assurance abovt whethet the financlai Stsiements as a whole are free from mateTial misstsieThni. whether due io fraud 01 ernr. and io issue an auditor's report that includes our opinii>n. Reasonable Urall¢t is a high level of assurance. bui is ]h)i a guarantce an audit conducd in accordance WiTh ISA5 (UK) will always ddect a Ie[la1 misststeviieiil when it ¢Klsts. Misstatements can arise from fraud or eOr atKI c0Tr5idered material if. inth"vidually or in the aggregat. th¢y could reasonably be exed to influence the fxonomi¢ d¢¢isiffis of U5¢TS tsken on the basis of these financial statements. Page 6
Human Rights Cong)rtlum Extent to Jwhich the audit was eapabk of detecting irregularitiffj including fraud trregularities, in¢lllding fraud, are instances of non-comphance wilh laws and regulations. We design pledureS in line with our resFrt)nsibiliti¢5, oudined aly)ve, to d¢tect njateriai mi$statets in respeci of irregularities. including fraud. The exnr to whith our prOjure5 are eapable of de¢tIng irregularities.. inrluding fraud is detailed below: We ideniifi¢d the are&% of jaws and regulations that could reasonably be exted io have a material effeci on the financial stAtemenis alld risks of material misstaiemeni dtse to frau(L using our ullderstanding of the entily's indusfry. regulalory ¢uvironmeni and other exteTnal factiyr5 and inquiry with the TN4ee5. In additiOlI. our risk assessmeni procedures included.. inquiring with th¢ Trusiees as to the ¢hariti¢s policies and procedures regktding compliance with laws and regulations and preveniion and derection of fraud" inquiLing whether the Trustecs have knowledge of any acwal or 5uspeAed non<ompliance with laws or regulariolls or 4ll¢ged fraud. insling the chariiies regulatory and legal compondence: and rewjing Board minule5. We discu¢d id¢nufi¢d laws and regulions. fraud iisk facthrs and the need to remain alert among the audii ieam. The charity is subject to laws and regulations thai direcdy #ffeA the financial staiements charity financial reporting legislats'on. W¢ assessed th¢ ¢xtent of complianc¢ with these laws and regulation$ 85 part of our procedures on the rela1 financial stht¢rtnl items. including assessing the financ1 SMent disclosures and agreeing them lo supporting duMentAtiOn when necessary. The charity is subject ¢0 many other laws and regulations where the cons¢4u#ntes of non-comptiance ¢ould have a Marial effect on amounts or disclosures io the financial stal¢Thnts, for instance through th¢ imposi(ion of fines or litiga(ion. We identifi¢d the following areas as th05e most l]kely io have suth an effect: Ikalth and safety. anii-bribery. emplonent law. ¢nviroDmental law. Audiiing srandards limit ihe required audit pr(Kedures to ideniify non-IX)mplian¢e with these non-direct laws and regulations io inquiry of the Tnjsiees and insFtction of regulawry and kgal cotrespondence. Af any. These limited proctdures did noi identify actual suspecred n(m- compliance. We assessed events or conditions thai could indicate an incentive or pressure to commir fraud or provide aJ) opportunity to eollunii fTrud. As ttquired by auditing stattdards. we rfornd procedures to adthess ihe risk of management override of Controls. On thi.s audit we do rt¢X believe ihere is a frdud risk related io revenue recognition. We did noi identify any additional fraud risks. tn respons¢ to risk of fraud, we also perfomioj pr(KeduErs itKluditig: identifymg j(rnal entrie$ io lest bd on risk criteria and comparing the idenlifi¢d ¢lltri to supponing d(Kum¢ntAtion: evaluating the busines$ purpose of significant unusual iransactions. &ss¢ssing significant accounting ¢StIrna for bias; and ass¢ssing Ihe disclosures in Ihe financtal staiements. Owing to the inheteni limitstiorts of an audii. Ibere 1$ an unavnidabk iisk we may not have detected some material nusststemcnts ID the financial statements. even we have properly planned and perfornied our audit in aCrdance with auditsng s¢andard5. For example. th¢ further removed non- compliance with laws and regulations (iTregularities) is ftom the evenT5 and tsansaction5 Tefiecied in the financial stsiements. the less likely the uthdenily litnired predu[eS required by auth.ting Stsudatds would identify it.
Rights COnSrtI tn addition, as with any #udil, ther¢ Temains a highe¥ risk of nOn-detI0n of irregulariues. as these may involve collusion, forE¢ry. Lntentional Ixni55L¢)ns, nii5r¢presentalions. or the override of internat controls. We are noi responsible f(K prevenling non-eompii#nce and cannor be expecied io deieci non- Cop119Ce wilh all laws and regulations. A furthrx description of our resp)nsibililies foT the audit of the accounts is located on the FinaJKial Reporting Coun¢il's website at.. http'.Ilwww.frc.org.uklauditors r¢5p)nsibilities. This descriyion fornis part of our auditorfs retrf)rt. The purpose of our audit work 2nd to wh41m we owe our resNtynsibllities This report is made solely io the ch&itable company's membets. & a by. in acCdanCe with Chap(er 3 of Part 16 of ihe Companies Aci 2006. Our audi( work has been undertaken $0 that we mighi sraie to rhe charitable company's members those matters we are requirejj to state io tem in an audiiors. report and for no other purpose. To the fijllest exten( penninoj by law. we do accept or assurn¢ responsibiliry to anyone other than the charitable company and the chan.iabk compan5 tn¢mkKT5 as a tKKly. for our audffti worL fot this rert. or for the opinions we have forn*d. MTS (Mar 13, 2026 15..07".16 GMT) Richgrd Mcctay FCA (Senior Statutory Auditor) For and on behalf of Mccreery Turkington Stsckman LTD l Lanyon Quay BELFAST BTI 3LG Chartered Accountants Statutory Auditor 13 March 2026 Pdge 8
Hwnan Rights Consortium Statement of FSn4niial Adivi¢i¢s (Induding Summary Income and Expenditure Account) for the year ffided 30 June 2425 Funds Total 21125 2025 2024 Income from: Chariiable activities Notes 244.502 244J02 203.982 244.502 244.502 203.982 Expenditure on: Ciwittble aciiviiies (174.634}(174.634} (294.215) Total rellre£S exwded {174.634}(174.634) (294,215) Net ino)me before trdllsfers 69,868 69.868 (90.233) Net ino)ming re50ur¢es 69,868 69.868 (90,233) Fund balances brought forward 12.111 207.952 220.(3 310.296 Fund balances carried forward 12.111 277.820 289.931 220,063 AIL of the above results are derived from coniinuing gains and loss¢$ r¢wgnised in the year ore included aVe. The notes on Pa 11 to 19 fonn an integrgl part of these financi stalements. Page 9
Hwnan Rights Con50rtium Ba]ance sheet as * 30 June 2025 21125 21)24 Not&s Fixed assets Tangible assets Investrnenls 786 787 Current assets Debtors C&sh ai bank and in hand 3J70 311.4 50.128 173.681 314.970 223,8C8 Creditors: amounts fal]iDg due Wlthln one year io (25.040) (4533) Net ¢urrenl assets 289,930 219,276 Net gssets 289.931 220.063 Capital and r¢%¢rves Restricted funds Unr¢stricEed hjnds li li 277.820 207.952 12.111 Total fun(Ls 289.931 220,063 The financial statements We approved by the Trnsiees on 13 March 2026 and signed and approved for issue on b¢half by To O. Reill Mar 14, 2026 19'42"15 GMT) Tony O'Reilly Trustee Patrick co1%an Trustee The notes on pages 11 to 19 (onn an Integr part of these fin•ncial statements. P4ge 10
Human Rights Conwrtium Note5 to the fmancial statements for ¢he year wded 30 June 2025 Accouttting policies Company Inforniation Human Ilighis Con50rtium is a private company limtted by guararttee.The company is incorp)rated in Northern Ireland and hag the compaDy nUbe[ N1611533. The tegisiered office address and principaj plxe of business is Community How, City Ltnk Busines5 ParL 6A Albert Stseer. Belfast, BTI2 4HQ. The principa] activity of the company continued ro be campaigning io ensure a human righis based on a s(Kiery whith induded a strong and inclusive Bill of Rights for Norttrn treland. 1.1. Aceounting Convention The accounts have been prepared in XCOTdance with the ChIty'S Memorandum and Articles of Association. the Companies Act 20(kn and Accujniing and Rewning by Chariiies.. Ststernenr of Recommended Practice applicable IO Ctwities preparing their accounis in accLYd?ce with the Financial Reporting Standard applicable in the UK and Republic of Ireland published in Lknober 2019. The chlty is a Pubb"c Benefii Eniity a% defined by FRS 102. Tht finaThcial statenllts are prepared in sterlin& which is ihe functional cunrncy of the company. Monetsry amounts An these financial ststennis are rounded to the nearesi £. fmancial ststeiixnts prepared OD a going concern b¥si$ UDder the his1or11 ¢ost ¢onv¢ntiOn. 12. Going concern At the time of approving th¢ accounts the trustees have a &sonabl¢ eX¢tatIOn that the chariry Iws adequate re5011rc¢s to continue in (p¢rdtsonal existence for the foreseeable future. Thus the tsustees coniinue lo adopl the going concem basis of accounting in pttpanng the financial siaiements. IJ. Charitable funds Unrestricted fun(ts are available fcK use at the discruion of the Trnses in furttrLerance of their charitablt objectives unltss the funds have been d&8ignated for other purpose& Restricted funds are subject to speclfic condiuons by donor5 as to how they may b¢ u5¢d. Th¢ purposes and uses of the restrIcj funds are sd oui in rhe notes to th¢ financial slatements. IA. IncoJDing resour¢¢s Incom¢ is r¢cognised wben th¢ thatity is Icgauy enfitled to li after any pttfornwice (¥Jnditions have teD nKt, the atnouftts can be measured rtliably. and it is probabk thAt income will be received. Cash donations are recognised on rtceiw. Oiher donation5 are re£ognised once the charity ha5 been notsfied of the donation. unless prforn)ance conth"IAons require deferral of the arnouni. Income tax recoverable in relation io donations received Und Gift kn"d ot deeds of covenant is recognised ai the time of the donati. t£gacies are recognised on receipt 01 (xhenvise if the Chlty has been notified of an impending di5tTibution, the aTnouni is known, and r¢c¢ipt is exd. If ihe amount is noi known. the legacy is treaied as a conting¢nt ass¢t. JJ)vestmenE income 15 recogni5ed Once the incom¢ and b¢cn dxl*ed and notified bank accounts. Pgge li
Hwnan Rights Consortiwn Noks to the funCll statements for the year rnded 30 June 2025 .. conlinued IS. Resources expended All expenditur¢ is accounied for on an attn1$ basis. Expendiwre is r¢cogni5ed where there is a legal or e(Mxstructive ¢)bligation to make PanCryts to third parties. it is probable that the settle1 will be Tequire& and the amount of the obligation can be measured rellably. lffj. Tangible red assets and depreeiation Tangible fixed a55¢ts are initially rec(Kded at C05t and subsequendy stated at C051 (or deemed cosl) or valuation less xcumulai¢d depreciation and ac£umulated impairment 1055e5. Cost include5 cosls direcdy attributable io Tnaking the capabl¢ of opernting as iniernled. Lkpreciation is provided at rates calculated to write off the t05t less residual value of each asset over its expecred useful life, a5 follows.. Fixtures & fAttings Cffliputr equipment 25% Straighi lin¢ Straight line over 3 years Impgirnknt of fixed assets Asseis nor measured ar fair value are reviewed for any indication that the asset may impaired al each balance sheet da. If such Indition ¢Kists, th¢ recoverdbl¢ amounl of th¢ 3sseL 01 the assets cash generaung unit, is ¢5timated, and tompared to the carrying amount. Where the earry]ng amount exceeds irs recoverable arnounL an impairment Ioss 15 reCognid in sutplu5 or d¢ficii unles5 the asset is carried at a revalued amount wh¢re the impairrnent 105S is a revaluation de£re5¢ IS. Inv¢s¢ments Fix¢d assei invesththts are sra(ed ai cosi I8 provision ford1m1nuti in value. 1.9. Cash at bank and in hand Ca%h and cash equivalenrs include cash in h8nd. deposiis held ai catl with banks. ¢xher shon-terni liquid InveSthnts with l8nal rnawrities of thTe¢ months or I¢s5. and bank overdrafts. Bank overdrafts are shown within borrowings in cUt liabilities. Page 12
Human Rights Consortium Notes to the financial stalcmehts for the year tmded 30 Jutte 2025 conlinu¢d 1.10. Financial ItrUMents The chaTiry has elec*d io apply the provisions of S¢dion I I 'Basic Financial In51rnm¢nts' and Section 12 '0ther Financial Instnjments Issues. of FRS 102 10 all of ITS financial instrumenfs. Financial instrumenis are Tecognised in the charl5 balance SI1 when the chaTiry becomes parry to the contractual provisions of the iDstruTneni. Finamcial as5¢ts and liabib.tses off5d, with the amounts presenied ID the fjnanciai ststement$, when there is a lega]ly enforceable right to sd off the re£ogtiised amounts and tht is an iniention to settle on a net basis to reAli5e the asset and settle the iiabiliry sirnulraneously. Basic finAntial assets Basic financial assets. which include dEbtors aDd cash and hank balances. ale initially measured al rransac11 pric¢ including transadion costs and are subsequently carried ai anM)rtised cos( using the effective inieresi method untcss th¢ aThangemeni constimies a financing transxtiOlI. where ihe rransaciiixi L5 measured at the PT¢s¢nt value of the fijture receipL8 discount¢d ai a matkei raie of ini¢r¢st. Financial ass¢ts ela55ified &% Teceivable within one year are noi amonisal. B&sic financial Irabilities Basic financial liablU¢s, including ueditot5 and bank loans &e initially retognised at transxtion pri¢¢ unless Ihe aThangeTYKllt ¢xJnstilUles a financing ttansaction. where the debt instrument is me&8ured at th¢ presen( value of the future paymcnts di5countd at a matket raie of iotere5t. Financial liahililies classlfied as payable within one year are noi aJnortised. Debi Ansmiments are 5ubs¢qu¢ntly caTh11 at amortis¢d cost. Using the eff¢ttiv¢ inteTe5t rnte Meth¢. Trade crediiors are Obligati($ to pay for g{ or services th4 have been acquired in the ordinary course of operntions from suppliers. Anxyunis payable are classified as curreni liablUeS if payment is due within one year or less. If n. they are Presen( as non-curreni liabilities. Trade creditOTS are recognised iniiially at transaction price and subsequenily measured ar amortised cosi using the effec(ive int¢r¢st rnCth. e13
Huttwi Rights conrtIrn No¢¢s to the s¢tonents for the year ended 30 June 2025 . continued 1.11. Provisio Provisions a recognised when the Company has a legal OT cOnsts1ve preseni obligation as k rewlt of a pasi event. il is piobable the Company be tequited to settle that obligation and a reliable esiimate can be mt of the amount of the (A)ligation. The amounl recognised &s a provision is the estirnate of the eonsid¢ration required to settle the pr¢5eni obligaiion #t ihe retIng end dat. tsking inio ¥¢ouni the risks and urKenainiies surrounding the obkn'gation. Where the effrci of the time value of money 15 material. the amount expectoj to be required to seiile the obh"gation is recognised ai present value. When a provision in measured ai prent value the unwinding of the discount is reco8nised as a finance cost in profit and loss in the P0d it ariso¥. 1.12. Government grants Governmeni granL8 are recogllised at the fair value of the as( received 01 receivable when there i5 reasonable assunee ihai the grarftt conditions will be met and the grants will be received. A grant thai specifies perforn)ance condirions is recognised in income when the perf(xmance conditions are met. Where a grani does noi specify trfornIan¢e conditions it is cogniSed in in¢oTne wh¢n the preedS are received or receivable. A grani received before the recognilion critria are satisfirj 15 recognised &8 a habih"ry. 1.13. Employee benefits The costs of slK)rt-term employee benefits 8te rtcognid &$ a liability and an expense, unless those ¢osts are required to be retognised as part of the cosi of stk or fixed assets. Terniination benefits are Iognised imndIatelY as an expense when the company is demonstrably commincd to tcrn]inat¢ th¢ ¢mployment of an employee or to provide l¢rniination benefits. 1.14 Criti1 accountitig estimat¢s •nd judgements In th¢ application of the ChIty'S accounling policies. the tEUStets ate requir¢d to mak¢ judgements. estiTllate5 and &$sumloS atK)ui the canying amouni of &ssets and liabilities that are noi readily appar¢nt from other sources. The esttmates aDd awKiated assunwtions are based on historical exFtrience and other facts>rs that are coDsidered to be releva. Actual results may differ from these estimates. The estima and underl)IDg 8s5uTDptions aie revieweJ on an ongoing basis. Revisions io accounting esumares are recogDi5¢d in the riod in which the esiimate is revised where ihe revision affecis only thai peri(MJ. or in the lod of the revision and future periods where the rev15ion affects both curren( and future puiods. Page 14
Rights C(•ng)rtium Notes to the financial #atanents for the year ended 30 June 21125 .. ¢onlinued UnrL5tricted R&ricted Total 2025 2025 Total 2024 2. Income from charltable actlvltles CFNt (Human Righrs Fund) LEFI Beyond Brexit LEFI Civil Siety Alliance Fund NI Human RighT5 Commission ABC Trnsi LEF Embedding Rights Deparnnent of Foreign Affaus: Reconclliaiion Fund Equaliry Commission Just Giving Oth¢r in(ou* 85500 23.552 28.500 5.000 20.667 66.667 14,616 855 23.552 28,500 84,5 38.037 49.250 5,OlX> 25,000 20.667 66.667 14,616 146 49 244.502 244.502 203.982 UDrestri¢ted RestriLtrI Tolal 2025 2025 2025 Total 2024 3. Support costs Wag¢s and salaries Service charges ]nsurance Postsg¢ and SUionary Telephone Computrr costs CaMp8n cosrs Legal and professional fe¢s Audii fee Bank charg¢s Conference conttibutioD Genetal expenses DepreCi10n charge 131.379 4,647 1.814 329 1,175 4.684 23.681 838 2.1(A> 157 131.379 4,647 1.814 329 1,175 4.684 23.681 838 2.IEA) 157 215,999 9.231 ,559 293 1,203 7.548 5.383 ,773 2.520 178 43.0(Kl 3.317 2.211 2.984 786 2,984 786 174.634 174.634 294.215 Page IS
Human Rights Conwrtium Notes to the financi41 statrments ror ¢he year emded 30 June 2025 .. continued Employees Year ended 2025 Year ended 2024 Number of employees The average monthly nUrnt of employees (including the Dittclors) during the year were.. Support stsff Employtnent costs 202S 2024 Wages. Salaries and recruimTht C0515 Social security cosis Other pension cosis l E2,868 9,657 8.854 188,582 12,850 14,567 l31.379 215,999 Th¢r¢ were no ¢mplOY¢ earning ov¢r £60,(JY) in th¢ two year5 ¢I¢d 30 June 2025. Taxation No liablliiy io UK corwtrration tax arises on ordinary xtivities for the year. The company is a registered chatiry. During the Year. no Trnsiees received any remuneraiion or other nefitS (2024- £NIL). During the Year ended 30 June 2025. travel expenses iotalling £NIL were reirnbur5ed by Trustees {2024- £NIL). Pgge 16
Humn Rights Con&brtiwn Noles to the finCial stalemehts for the year thded 30 June 2025 .. ciJntiDued Flxtures. rittings and Computers equipment Tanglble fixed awts Total At l July 2024 14,696 616 15,312 At 30 June 2025 14.696 616 15,312 Depreciation Ai l July 2(r24 Charge foT the year 13.910 786 616 14.526 786 At 30 June 2025 14,696 616 15,312 Net bk values At 30 June 2024 786 786 Other unlisted iDve&lments Fixed awt investments Tot1 At l July 2¢f24 At 30 June 2025 Net book vlues At 30 June 2025 At 30 June 2024 Debtors 24)25 2024 PrePaents and ac¢nd incom¢ 3.570 50.128 Page 17
Rights Consortium Notes to the fin4n¢1 5tents for the year ended 30 June 21125 .. Continued 10. Creditors: amounts falling due within orte year 2025 Loans Accruals and d¢ferr¢d in¢ome 25.039 4.532 25.040 4.533 GeDer*l Restri¢tttl 11. Statement of funds aecoiiDt account Total Total reserv¢s at l July 2024 Tal income for the year T(xal expendiwre for the year 193,614 244,502 (174,634) 14.338 220.063 244.502 (174.634) Total reserve¥ at 30 June 2025 12.111 263.482 14,338 289.931 The genernl $¢[¥¢ ftpr&s¢nts th¢ f¢ fvnd5 of the Ch1 which are not designated for particular pUrse$. Th¢ r¢StrIct r¢s¢rv¢ fi(ts represent the fvNJs heid by the charity thai have restrictions on us General Restrxted reserve fund 12. Analysfis of net a&s¢ts between fvnds fund To¢al Fund Balancu at 30 JuDe 2025 represented by: Tangible fixed assets and inve5mxnrs Current assets Currenr liabilities 12.111 302.859 125.040) 314,970 125,040) T{81 net awts 12.111 277,820 289.931 The general reserve Tepresents the ftee fvnds of the chariry which are noi designaied for particular purposes. The restricred reserve bjnds represeni the fijnds held by the charity thai hav¢ restricbon5 on 115e. Page 18
Human Rights Consortium Notes the fthancial stattments for the year ended 30 June 2025 . coniinued 11 Pemsion commilments The chaTiry opera*s a definal Colltiibutiw peDsion $dne in reSt of the employees. The schemc and lis &8sets are held by iDdepen&ni managets. I Related party nSact)n5 One of the Trusiees is a150 the Tru51e¢ in Human Rights partneip Limited (HRP). Included in Other Credirors is the amounr of £1 owed ro HRP (2024:£1) Page 19