Regi￿ration 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
2￿31202fi
COMPANIES HOUSE
#303

HllD￿￿ Rights
Contents
Tnjstees re￿rt
Auditors. report
Swemeni of Finan¢i41 Adiviues
Balance sh¢¢t
io
Notes lo the financial statements
11-19

Hwnan Rights Conx•rtium
Trusle¢s' Re￿rt
for the yor ended 30 Jpne 2025
The Trusiees present iheir report with the audited fU￿nClaI 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 ch￿lties.. 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 pub￿s￿¢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 Addr￿4.. 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 DO￿gaI 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 rel*ing 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 relat￿g To pubhc benefit. The charity is an alliance of groups
Camp￿gAIn8 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 deduc*d from the fijnd io which it relates.
Structure? governanee and rnaD*gtment
. Constitution
Human Rights Consortium 15 regisiered ￿ a charitable company limited by guaTantet 8nd w&5 S¢1 up by
a Memorandum of ASS￿1￿110n on 05103r2012. and is a regisieTed chariry. number NIC(K)103
b. Methods of appointn*nt or election of Tr￿SteeS
The rnanagernent of ihe Charity is the reswJnsibi]iry of the Tnjstees who are ekcted and co-opied under th¢
ternis of the me￿￿randu[Tr of A$s￿l￿tiOn.
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 EA￿Ul1Ve Director who manages the chariry ai an 0￿ra(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 I￿81 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. Fin*nriai Tisk Ma￿8¢￿¢￿t
The Trusiees have assessed the major risks to which the ch*ity 15 eXp￿d. in parti¢ul* those related io the
operations and finan¢¢5 of the charity. and are satisfied that sys*ms and pr￿edu￿S 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. adminis￿atiVe
and programme objectives.
Funds held as e¥slodian
No funds are held as custThlian on behalf of others.
Pgge 3

Human Rights Con￿rtIll￿
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 f￿anCIal year. Under company law
the tr￿￿ee$ must not approve Ihe financial starements un1¢55 th¢y are satisfied that they give a true and fair
view of the s￿e 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 Ch￿l¢able coryany f￿ that P￿10d. In preparing tI￿se
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 ￿ p￿sum¢ that th¢
company will continue in operation.
The injsiees are responsible for keeping adequaie aceouDlitig ￿tordS that disclose with reasonable aCetr￿Y 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 compan*s auditor is unaware" and
th¢ trustees have taken all s*ps thai they oughi ro have taken w make themselves awar¢ of any relevant
audil Inforn￿tiOn 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
T￿st£¢
Patrick Corrigan
Truslce
Page 4

Hunwi Rights Consxtyrtlum
Independent auditor5. report to the member5 or
Hwnan Rights Consortium
Opini4
We have authted the financial S￿lementS of Human Righrs ConsOrtRum for the yeat ended 30 June 2025 which
compri5¢ Ihe Staten*ni of Financthl Activities . the Balance Sheei and n(*es to the financiaj statements,
including si￿lficant ¥¢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 2￿25 and of its
incoming resources and applicarion of re￿urceS. for the Year then ended:
- have been properly prepared in acuxdance with UThi*d Kingdom Generally Acc¢pted Acrounting Practic<
- have beeD prepated in accothnce with the requirements of the Cowies Art 2006.
B&sis for opinion
We conduc*d 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 Indepe￿denl 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
a￿th(￿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 jUdgen￿nts 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 re￿rt 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 inforn￿tioll comprises the inf(￿rnation included in the annual ￿p[￿l oth¢T than th¢ a￿OU￿￿ our
auditor5 report thereon. The trnSt￿ are reswtrnsible for the ot￿r inforniation. OUT opinion on the accounts
does not cover the (*her infortnation and we do express any forni of assurance conclusion ther￿n.
In connection with our autht of the a￿Ounts. 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 m*erRally 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 Missla￿￿ent 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. Ye￿rt included within the ffiisitt4' repcrt h&% been p￿pared in ¥¢OTdance with applicable legal
reqU1￿MentS.
Matters on which we are required to report by exceplion
In the light of thc knowledg¢ and understanding of the Ch￿l￿ble 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 agreett*Di 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 explan*ions we require for our audit.
Responsibilities of trustees
As explained more ￿llY An the Sraiemeni of truS￿S. Responsibilities. the ts￿stees. 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 prepar*ion of accounts thai aTe ftee from Ma￿la1 misstatemen¢ whether due to fraud
or error.
Tn p￿paring the acc￿nts. 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 ch*ity 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 misstsieTh*ni. 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 conduc*d in
accordance WiTh ISA5 (UK) will always ddect a I￿￿e[la1 misststeviieiil when it ¢Klsts. Misstatements can arise
from fraud or e￿Or atKI c0Tr5idered material if. inth"vidually or in the aggregat. th¢y could reasonably be
ex￿￿￿ed 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
pl￿edureS in line with our resFrt)nsibiliti¢5, oudined aly)ve, to d¢tect njateriai mi$state￿￿￿ts in respeci of
irregularities. including fraud. The ex*nr to whith our prO￿jure5 are eapable of de¢￿tIng irregularities..
inrluding fraud is detailed below:
We ideniifi¢d the are&% of jaws and regulations that could reasonably be ex￿ted io have a material effeci on
the financial stAtemenis alld risks of material misstaiemeni dtse to frau(L using our ullderstanding of the entily's
indusfry. regulalory ¢uvironmeni and other exteTnal factiyr5 and inquiry with the TN4ee5. In additiOlI. our risk
assessmeni procedures included.. inquiring with th¢ Trusiees as to the ¢hariti¢s policies and procedures
regktding compliance with laws and regulations and preveniion and derection of fraud" inquiLing whether the
Trustecs have knowledge of any acwal or 5uspeAed non<ompliance with laws or regulariolls or
4ll¢ged fraud. ins￿ling the chariiies regulatory and legal compondence: and rewjing Board minule5.
We discu￿¢d id¢nufi¢d laws and regul*ions. fraud iisk facthrs and the need to remain alert among the audii
ieam.
The charity is subject to laws and regulations thai direcdy #ffeA the financial staiements charity financial
reporting legislats'on. W¢ assessed th¢ ¢xtent of complianc¢ with these laws and regulation$ 85 part of our
procedures on the rela￿1 financial stht¢rt*nl items. including assessing the financ￿1 S￿￿Ment disclosures and
agreeing them lo supporting d￿uMentAtiOn when necessary.
The charity is subject ¢0 many other laws and regulations where the cons¢4u#ntes of non-comptiance ¢ould
have a Ma￿rial effect on amounts or disclosures io the financial stal¢Th*nts, 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. emplo￿nent 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 ￿rforn￿d 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 b￿d
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 aC￿rdance 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 pr￿edu[eS required by auth.ting Stsudatds would identify it.

Rights COnS￿rtI￿￿
tn addition, as with any #udil, ther¢ Temains a highe¥ risk of nOn-de￿tI0n 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- Co￿p119￿Ce 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 b￿y. in acC￿danCe 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 compan￿5 tn¢mkKT5 as a tKKly. for our audffti worL fot this
re￿rt. 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 re￿llre£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 a￿Ve.
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 co￿1%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 nU￿be[ 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 Nortt￿rn treland.
1.1. Aceounting Convention
The accounts have been prepared in XCOTdance with the Ch￿Ity'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
ch￿lty is a Pubb"c Benefii Eniity a% defined by FRS 102.
Tht finaThcial staten￿llts are prepared in sterlin& which is ihe functional cunrncy of the company.
Monetsry amounts An these financial ststen*nis are rounded to the nearesi £.
fmancial ststeiixnts prepared OD a going concern b¥si$ UDder the his1or1￿1 ¢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 Trns*es 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 restrIc￿j 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 p*rforn)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 Ch￿lty has been notified of an impending
di5tTibution, the aTnouni is known, and r¢c¢ipt is ex￿*d. 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 fu￿nCl*l statements
for the year rnded 30 June 2025
.. conlinued
IS. Resources expended
All expenditur¢ is accounied for on an attn￿1$ basis.
Expendiwre is r¢cogni5ed where there is a legal or e(Mxstructive ¢)bligation to make Pa￿nCryts to third
parties. it is probable that the settle￿1 will be Tequire& and the amount of the obligation can be
measured rellably.
lffj. Tangible r￿ed 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 Indi￿tion ¢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 reCogni￿d in sutplu5 or d¢ficii unles5 the asset is carried
at a revalued amount wh¢re the impairrnent 105S is a revaluation de£re*5¢
IS. Inv¢s¢ments
Fix¢d assei invesththts are sra(ed ai cosi I￿8 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 InveSth￿nts with ￿l8￿nal rnawrities of thTe¢ months or I¢s5. and bank overdrafts. Bank
overdrafts are shown within borrowings in cU￿t liabilities.
Page 12

Human Rights Consortium
Notes to the financial stalcmehts
for the year tmded 30 Jutte 2025
conlinu¢d
1.10. Financial I￿trUMents
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 charl￿5 balance SI￿1 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$,
when there is a lega]ly enforceable right to sd off the re£ogtiised amounts and th￿t is an iniention to
settle on a net basis to reAli5e the asset and settle the iiabiliry sirnulraneously.
Basic finAntial assets
Basic financial assets. which include dEbtors aDd cash and hank balances. ale initially measured al
rransac11￿ pric¢ including transadion costs and are subsequently carried ai anM)rtised cos( using the
effective inieresi method untcss th¢ aThangemeni constimies a financing transxtiOlI. where ihe
rransaciiixi L5 measured at the PT¢s¢nt value of the fijture receipL8 discount¢d ai a matkei raie of ini¢r¢st.
Financial ass¢ts ela55ified &% Teceivable within one year are noi amonisal.
B&sic financial Irabilities
Basic financial liab￿lU¢s, including ueditot5 and bank loans &e initially retognised at transxtion pri¢¢
unless Ihe aThangeTYKllt ¢xJnstilUles a financing ttansaction. where the debt instrument is me&8ured at th¢
presen( value of the future paymcnts di5countd at a matket raie of iotere5t. Financial liahililies
classlfied as payable within one year are noi aJnortised.
Debi Ansmiments are 5ubs¢qu¢ntly caTh1￿1 at amortis¢d cost. Using the eff¢ttiv¢ inteTe5t rnte Meth¢￿.
Trade crediiors are Obligati(￿$ to pay for g{￿ or services th4 have been acquired in the ordinary
course of operntions from suppliers. Anxyunis payable are classified as curreni liab￿lUeS 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 con￿rtI￿rn
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 cOnsts￿￿1ve 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 m￿t 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 re￿tIng 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 pr￿ent value the unwinding
of the discount is reco8nised as a finance cost in profit and loss in the P￿0d it ariso¥.
1.12. Government grants
Governmeni granL8 are recogllised at the fair value of the as￿( received 01 receivable when there i5
reasonable assu￿nee 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 t￿rfornIan¢e conditions it is ￿cogniSed in in¢oTne wh¢n the
pr￿eedS 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 rtcogni*d &$ a liability and an expense, unless those
¢osts are required to be retognised as part of the cosi of st￿k or fixed assets.
Terniination benefits are I￿ognised imn￿dIatelY 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 Criti￿1 accountitig estimat¢s •nd judgements
In th¢ application of the Ch￿Ity'S accounling policies. the tEUStets ate requir¢d to mak¢ judgements.
estiTllate5 and &$sum￿lo￿S 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 S￿iety 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
CaMp￿8n cosrs
Legal and professional fe¢s
Audii fee
Bank charg¢s
Conference conttibutioD
Genetal expenses
DepreCi￿10n 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

Hum*n Rights Con&brtiwn
Noles to the fi￿nCial 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 b￿k values
At 30 June 2024
786
786
Other
unlisted
iDve&lments
Fixed awt investments
Tot*1
At l July 2¢f24
At 30 June 2025
Net book v*lues
At 30 June 2025
At 30 June 2024
Debtors
24)25
2024
PrePa￿ents and ac¢n*d incom¢
3.570
50.128
Page 17

Rights Consortium
Notes to the fin4n¢1￿ 5￿t￿ents
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
T￿al 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 ￿$¢[¥¢ ftpr&s¢nts th¢ f￿¢ fvnd5 of the Ch￿1￿ which are not designated for particular
pUr￿se$.
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 $d￿ne in reS￿t 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 partne￿ip Limited (HRP). Included in Other
Credirors is the amounr of £1 owed ro HRP (2024:£1)
Page 19