COMPANY REGISTRATION NUMBER: N1062880 CHARITY REGISTRATION NUMBER: 103673 Participation & Practice of Rights Project Ltd Company Limited by Guarantee Financial Statements 31 March 2023 Finegan Gibson Ltd Chartered accountants & statutory auditor Causeway Tower 9 James Street South Belfast BT2 8DN
Participation & Practice of Rights Project Ltd Company Limited by Guarantee Financial Statements Year ended 31 March 2023 Page Trustees, annual report (incorporating the director's report) Independent auditor's report to the members 12 Statement of financial activities (including income and expenditure account) 18 Statement of financial position Statement of cash flows 19 20 Notes to the financial statements 21
Participation & Practice of Rights Project Ltd Cornpany Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) Year ended 31 March 2023 The trustees, who are also the directors for the purposes of company law, present their report and the financial statements of the charity for the year ended 31 March 2023. Reference and admlnlstralive details Registered charity name Participation & Practice of Rights Project Ltd Charity registration number 103673 Company registration number N1062880 Principal office and registered Community House office City Link Business Park 6a Albert Slreet Belfast BT12 4HQ The trustees R Mullen L Sullivan C O Muadaigh (Chairperson) A Godfrey K Turtle T Mahaffy K Humphrey G Mccartan M Mcmanus (Appointed 6 June 2022) (Appointed 6 June 2022) {Resigned 9 February 2023) (Appointed 9 February 2023) Company secretary Avril Dennison Auditor Finegan Gibson Ltd Chartered accountants & statutory auditor Causeway Tower 9 James Street South Belfast BT2 8DN Bankers Bank of Ireland 1 Donegall Square South Belfast BT15LR
Participation & Practice of Rights Project Ltd Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) (contlnuedj Year ended 31 March 2023 Structure, governance and management The principal activity ofthe charity is lo promote human rights in society. Governlng Document The organisation is a charitable company limited by guarantee, incorporated on the 26th January 2007 and registered as a charity on 5th March 2007. The company was eslablished under a Viemorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up members are required to Gontribute cin amounl not exGeeding £1. Recruitment and Appointment of Directors The directors of the company are also charity trustees for the purposes of charity law and under the company's Articles are known as members of the Management Committee. Under requirements of the Memorandum and Articles of Association the directors are elected to seNe for one year after which they must be re-elected at the next Annual General Meeting. Due to the nature of PPR'S work much of the charity's work inevitably focuses on marginalised grDUPS. The Management Committee seeks to ensure that the needs of these groups are appropriately reflected through the diversity of the truslee body with expertise in human rights, community development and campaigning being well represented. The more traditional business skills such as finance, human resources and law are also represented on the Management Committee. Trustee induction and training Most truslees are already familiar with the practical work of the charity being involved campaigns and bein9 invited to atlend specific events and briefings that take place on a regular basis. Additionally, new trustees are invited to attend an induction briefing to familiarise themselves with the charity and the context within which it operates. This briefing is jointly led by the current Chair of the Management Corninittee and the Director of the charity and cover.. The obligations of Managoment Committee members. The main documents which set out the operational framework for the charity including the Memorandum and Articles. Resourcing and the current financial position as set out in the latest published accounts. Future plans and objectives.
Participation & Practice of Rights Project Ltd Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) (continued) Year ended 31 March 2023 Slructurej governance and management (Gonlinuodj Risk management The Management Cornmittee regularly review the major risks lo which the charity is exposed. The Management Committee has made it a priority to ensure that it can be sustainable for as long as is necessary and continues lo occasionally engage to work with the Director Team lo diversify the funding base. Procedures are in place to ensure compliance with heatth and safety of staff, volunteers, clients and attendees at events. These procedures are yearfy reviewed to ensure that they continue to meel the needs of the charity. Organisational structure The Participation and the Practice of Rights Project has a Management Committee of nine members who meel at least quarterly and are responsible for the governance and strategic direction of the charity. At presenl the Committee's six members are made up of the 9 Directors from a variety of organisations or backgrounds relevant lo the work of the charity. Responsibility for the overall strategic direction and leadership rests with the Management Committee and who wilh the Director and 2 Assistant DireGlors are responsible for ensuring that the charity delivers the aims and objectives and thal key performance indicators are met. Relatedparties and co-operation with other organisations There are no relationships with related parties to report during this period.
Participation & Practice of Rights Project Ltd Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) (rontlnued) Year ended 31 March 2023 Objectives and activities The purposes of the charity are: a) promote human rights las set out in the Universal Declaration of Human Rights and subsequent United Nations conventions and declarations) thraughoul the world by all or any of the following means b} rnonitoring abuses of human rights. oblaining redress for the victims of human rights abuse., relieving need among the victims of human rights abuse and research into human rights issues. educating the public about human rights; providing technical advice to government and others on human rights malters., contributing to the sound administration of human rights law. d) commenting on proposed human rights legislation; raising awareness of human rights issues and promoting public support far human rights. ej promoting respect for human rights among individuals and corporations; intemational advocacy of human rights and eliminating infringements of human rights. In shaping our objectives for the year and planning our activities, the trustee5 have considered the Charity Cominission's guidance on public benefit. Our Vision To promote a society in which all people are accorded equal respect and dignity and Iheir human rights upheld, protected and fulfilled through democratic participation and accountable governance. Our Mission PPR facilitates and supports the most marginalised communities to use human rights based approaches to re.alise Iheir social and economic rights. Our Values] Participation.- Participation drives the work of PPR. PPR aims to disrupt and change power relationships which shape whose voices are prioritised, and whose voices are silenGed, in decisions about how oiir society's wealth and resources are shared. The focus on power inequalilies ensures that the participation of marginalised groups using human rights to hold duty-bearers lo account and develop innovative responses to human rights abuses is central to our approach. Empowennent.. Participation 8mpowers affected groups to name their priorities, articulate them in human rights terms and shape the change they want to see. Empowerment enables people to become self-advocate.s rather than being 'represenled' by others. To this end, it is essential for PPR to develop strategies capable of building power with people and, in doing so. placing human rights standards and values at the service of those who need them most. Accountability.. Holding duty-bearers lo account is central to PPR'S human rights based approach. This can lake many forms, such as developing community-based human rights indicators and benchmarks or moving outside of established administrative remedies to rigorously enforce statutory timelines through human rights complaints. This approaGh attempts to set new terms for engagement with the duty-bearer, making it possible to monitor progre55 in securing human rights - in other words, democratising the operational framework for realising human rights standards. Equality.. PPR is motivated by advancing substantive equality. This goes beyond 'equality of opportunity, and 'equality of result5, and sees equality as a transformative process. 'Substantive equality, requires a restructuring of society In terms of the distribution of power and resources, so that
Participation & Practice of Rights Project Ltd Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) (continued) Year ended 31 March 2023 institutional structures which perpetuate oppression of the most marginalised groups in society can change. Dignity.. Dignity consists of many overlapping principles. involving respect, privacy, autonomy and self-worth. A belief in, and commitment to, the inherent dignity of every'person underpins all of PPR'S work. To achieve our aims and objectives we continue to work to develop an innovative Human Rights Based Approach which is based on international socio-economic rights standards and designed to be used by marginalised people themselves. Our Human Rights Based Approach has delivered concrete change and is continuing to tackle the root causes of social and economic inequality. The issues we campaign on includ& housing, homelessness, asylum, mental health, unemployment and welfare.
Participation & Practice of Rights Project Ltd Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) (contlnued) Year ended 31 March 2023 Achievements and performance We have continued to work to sijpport marginalised people to make real charige on the ground. oli the issues thal directly affect their livps. Some key highlights over tl)e year are.. Asylum and Immigration -
HomesNotHotels and Kind Econon7y
PPR organisers worked across 12 UK Home Office contingency accommodation hotels have run 'Know Your Rights, sessions with residents as Ihe first stage in building a network of human rights monitors to documenl, record and hold public authorities to accouiit across a range of human rights issues, including culturally appropriate food, housing conditions, spaces to play, access to education and health services. Our organising and complaints strategy started to bear fruit wilh engagement from duty bearers and some practical changes to food provision. security and feedback systems in the hotels. Over the course of the year PPR engaged with other civil society bodies and NHRllregulatory bodies and developed allies within political parties. In September 2022 activists engaged in an intensive period of activity in preparation for a meeting with public authorities and Mears in October 2022 to present evidence and demands for improvement with a timescale for change. Activists were supported to hold a further meeting in February 2023 to assess what change had been made. Both meetings were attended by more than 70 hotel residents. Residents raised the issues of appropriate food during Ramadan as well as the issue of child safeguarding. This led Mears to undertake a publicity campaign on its Ramadan food offering within hotels as a response. Lift the Ban and Kind Economy activists continued to develop the network of businesses and organisations prepared to offer practical help and assistance to asylum seekers. whether those in contingency accommodation or Ihose affected by the UK Government's work ban. Mental Health - A New Script The New Script campaign continued to develop creative alternatives to support people experiencing emotional distress, running the fourth cohort of'The Rest of the Story, (20 people) with Michael Patrick McDonald over May and June 2022. This culminated in a Celebration Event al Gairdin an Phobail on 3rd June attended by 100 people. PPR received a small amount of funding frorn Poetry Ireland to hold further events at Gairdin an Phobail for the participants. Through PPR'S ongoing partnership with the MAC. four 'Art Can Help You Heal, workshops were held featuring seven participants from the mental health, #LiftTheBan and #HomesNotHotels Gampaigns. During the year activists decided tc) widen the scope of the campaign, so that it is not uniquely focused on counselling or other specific intervèntions, but rather on how a non-pathologising, human rights based system would respond to people's experiences of emotional distress and trauma. The group launched their New Script for Mental Health campaign in February 2023 at the MAC Belfast, with an event altended by 120 people, including award-winning author of'Trespasses' Louise Kennedy. There has also been a focus on developing the participation of new group members as well as building ally ship for Ihe need for a New Script among professional bodies and public services, for example the Nl Social Care Council. Housing- Take Back the Clty PPR supported a family in housing stress lo bring a judicial review of Belfast City Council's decision to turn public land on the Mackie's site into a Greenway without reference lo very high housing need in the area. Leave was secured for the High Court to hear the case in June 2022 but the Council requested a voluntary quashing of th9 order in early May. after which the application wa5 retumed to the Planning Committee just 6 weeks later.
Participation & Practice of Rights Project Ltd Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) (continued) Year ended 31 March 2023 To showcase the potential for housing on the land at Mackie's, PPR launched an international architectural competition for designs on Mackie's which align with the principles for the site developed by families in housing stress. The competition received 70+ expressions of interest from international firms, followed by the submission of 11 designs at the end of September. The Take Back the City coalition ran a series of online and community consultation events to garner views on the 11 City of the Future Urban Designs and engage people in the campaign. These were attended by more than 350 people, with more than 4,000 people engaging with the designs online. Throughout the year the campaign co-ordinated with Nl Opera to launch a new work 'NobodylSomebody' based on PPR'S organising on 3rd March at the Elmwood Hall. The opera was attended by around 500 people and has been described as 'a persuasive example of opera's ability to engage pertinently with the here and now.. PPR supported a second family in housing stress to bring a fresh judicial review of Belfast City Council's decision to turn public land at Mackie's over to a Greenway. Leave for the case to be heard was denied at the end of March. However, as the refusal was based around the applicant's standing rather than the merits of the case, which the judge found were arguable, an application has been made for legal aid to challenge the decision. Replication - Embedding PPR s approach PPR continued to work with South Dublin Rights Platform and the Travellers of North Cork to support other organisations to adopt and evolve our approach. We also continued to support Making Rights Real in Scotland through membership of the Board of Trustees. We engaged with a number of international organisations through our membership of ESCR-net to develop a position paper on human rights based approach to data and evidence gathering
Participation & Practice of Rights Project Ltd Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) (contlnued) Year ended 31 March 2023 Financial review The Charity has developed robust financial management procedures with a high standard of documentation, controls, record keeping, budgeting and fOard financial planning. The Trustees have assessed its sustainability strategy with regards to securing additional funding and is committed to diversifying the funding base and ensuring the sustainability of the project in the next years The principal funding source for the charity is currently by way of grants from the Human Rights Fund administered by Community Foundation for Nl who have offered funding to end March 2025, Oak Foundation to end March 2027, Joseph Rowntree Charitable Trust to end of October 2024, St stephens Green Trust to end March 2025. The charity continues to seek to secure funding from donors and a broad group of trusts and small income streams continue to be developed for PPR from revenue from training and also a small number of community fundraising initiatives. Investment powers and policy The trustees, having regard to the liquidity requirements of the charity, have kept available funds in an interest bearing deposit account and seek to achieve a rate on deposit which matches or exceeds inflation measured by the retail prices index. Reserves policy and going concem Reserves are needed to bridge the timing gap between spending and receiving of income and to cover unplanned temporary shortfalls in income should they arise. Holding adequate reserves safeguards the provision of our services in the event of unexpected significant financial pressures. The trustees consider that the ideal level of reserves would be beeen three to six months expenditure which for the year ended 31 March 2023 would be between £138,107 and £276,213. Unrestricted reserves freely available to spend. therefore excluding fixed assets, restricted reserves and designated reserves amounted to £248,540 which was in line with the target level. The trustees believe this represents a sufFicient level of reserve to ensure that the going concern assumption is appropriate.
Participation & Practice of Rights Project Ltd Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) (continued) Year ended 31 March 2023 Plans for fulure periods The programmes of work for the charity for the coming year will fall under four strategic aims. stratsgic Aim One To support marginalised communities to progress their human rights by holding the state accountable for its dornestic and international obligations. We will do this by- monitoring progressive realisation and the enjoyment of rights at the community level., developing innovative tactics and strategies to disrupt 'business as usual, and force the voices and rights of those we support to the centre of decision making processes., nurturing a culture of cooperation and solidarity arnong the different groups we support., and keeping our activism contemporary and relevant to the changing social, economic and political contexts. Strategic Aim Two To work in cooperation with marginalised comrnunities and civil society partners to develop alternatives to stat8 policies which generate social and oconomic inequality. We will do this by.. developing concrete proposals which can be readily adopted by public authorities to miligate need and progress social and economic rights., supporting prefigurative initiatives which promote PPR'S Values and nurture the expertise and resources already existing in marginalised communities- and building partnerships and coalitions to support these proposals and initiatives. strategic Aim Three To share the learning from our work widely and establish PPR as an internationally unique organisation placing rights at the seNice of the marginalised. We will do this by-. developing and implementing an effeclive communications strategy to articulate and amplify both the issues we are working on and PPR'S unique approach- providing an alternative analysis rooted in the experiences of communities we support., networking with other social movements and progressive organisations to share experiences. and providing practical and strategic support to new and established organisations seeking to emulate aspects of PPR'S approach. strategic Aim Four To continuously develop PPR into a financially sustainable organisation with exemplary governance procedures to ensure that it can meet the existing and developing needs of marginalised groups using PPR'S participative human right based approach. We will do this by: translating PPR'S Vision, Mission and Values into workplace policies and culture; building relationships with new and existing financial supporters to establish a diverse funding base,. and facilitating useful interactions between the different components of PPR: activists, partners. staff and Management Committee.
Participation & Practice of Rights Project Ltd Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) (continued) Year ended 31 March 2023 Truslees. responsibilities statement The trustees, who are also directors for the purposes of company law, are responsible for preparing the trustees, report and the financial statements in accordance with applicable law and United Kingdom Accounling Standards (United Kingdom Generally Accepled Accounting Practice}- Company law requires the charily truslees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charitable company and the incoming resources and application of resources, including the income and expenditure, for that period. In preparing these financial Statements, the trustees are required to.. select 5uilable accounting policies and then apply them consistently., observe the Methods and principles in the applicable Charities SORP., make judgments and accounting estimates that are reasonable and prudent., prepare the financial statements on the going concern basis unless it is Inappropriate to presume that the charity will continue in business. The trustees are responsible for keeping adequate accounling records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable thern to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Auditor Each of the persons who is a trustee at the date of approval of this report confirms that= so far as they are aware, there is no relevant audit information of which the charily's auditor is unaware,. arid they have taken all steps that they ought to have taken as a trustee to make themselves aware of any relevant audit information and to establish that the charity's auditor is aware of that information. A resolution to reappoint Finegan Gibson Ltd as audilors will be proposed at the forthcoming Annual General Meeting. Small company provisions This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption. 10
Participation & Practice of Rights Project Ltd Company Limited by Guarantee Trustees, Annual Report (Incorporating the Director's Report) (¢ontinued) Year ended 31 March 2023 The trustees, annual report was approved on 1 December 2023 and signed on behalf of the board of trustees by.. T Mahaffy Trustee 11
Participation & Practice of Rights Project Ltd Company Limited by Guarantee Independent Auditor's Report to the Members of Participation & Practice of Rights Project Ltd Year ended 31 March 2023 Opinion We have audited the financial statements of Participation & Practice of Righis Project Ltd (the 'charity') for the year ended 31 March 2023 which comprise the statement of financial activities linc5uding income and expenditure account), slalement of financial position, statement of cash flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdoni Genprally Accepted Accounting Practice). In our opinion the financial statements.. give a true and fair view of the state of the charity's affairs as at 31 March 2023 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended; have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; have been prepared in accordance with the requirements of the Companies Act 2006. Basis for opinion We conducted our audit in accordance with International Standards on Auditing (UK) {ISAs (UK)) and applicable 18w. Our responsibilities under those standards are further described in the auditor's responsibilities for the audit of the financial stalements section of our report. We are indeper]dent of the charity in aGGordance with the ethical requirements that are relevant lo our audit of the financial statements in the UK, including the FRC'S Ethical Standard. and the provisions available for small entities, in the circumstances set oul below, and we have fulfilled our other ethical responsibilitiP5 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. In common with many other organisations of our size and naturè we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements. Conclusions relating to going concern In auditing the financial statements. we have concluded that the trustees, use of the going conGern 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 charity'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. Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this reporL 12
Participation & Practice of Rights Project Ltd Company Limited by Guarantee Independent Auditor's Report to the Members of Participation & Practice of Rights Project Ltd fconlinued) Year ended 31 March 2023 Other information The other information Gomprises the information included in Ihe annual report, other than the financial statements and our auditor's report Ihereon. The trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and. except to the exlent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or othernise appears to be materially misstated. If wè identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed. we conclude thal there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. Opinions on other matters prescribed by the Companies Act 2006 In our opinion, based on the work undertaken in the Gourse of the audit.. the information given in the trustees, report for the financial year for which the financial statements are prepared is consistent with the financial statements., and the trustees. report has been prepared in accordance with applicable legal requirements. Matters on which we are required to report by exception In the light of the knowledge and understanding of the charity and its environment oblained in the course of the audit. we have not identified material misstatements in the trustees, report We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requiros us to report to you if, in our opinion.. adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us., or the financial statements are not in agreement with the accounting records and returns- or certain disclosures of trustees, remuneration specified by law are not made. or we have not received all the infomiation and explanations we require for our audit. or the trustees were not entitled to prepare the financial statements in aGGordance with the small companies regime and take advantage of the small Gompanies. exemptions in preparing the direGtors' report and from the requirement to prepare a strategic report. 13
Participation & Practice of Rights Project Ltd Company Limited by Guarantee Independent Auditor's Report to the Members of Participation & Practice of Rights Project Ltd (coiifinuod) Year ended 31 March 2023 Responsibilities of trustees As explained more fully in the trustees, responsibilities statement, the trustees (who are also the directors for the purposes of company law) are responsible for the prepardtion of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement. whelher due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going conGern, disclosing. as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the Gharity or to cease operations, or have no realistic alternative but to do so. 14
Participation & Practice of Rights Project Ltd Company Limited by Guarantee Independent Auditor's Report to the Members of Participation & Practice of Rights Project Ltd fcontlnued) Year ended 31 March 2023 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 misslatemenl, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assuran. but is not a guarantee that an audit Gonducted 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 lo influence the economic decisions of users taken on the basis of these financial statements. 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.. In identifying and assessing risks of material misstatement in respect of irregularities. including fraud and non-compliance with laws and regulations, we considered the following: the nature of the industry and sector, control environment and business performance including the design of the remuneralion policies, key drivers for directors, remuneration, bonus levels and performance targets., results of our enquiries of management about their own identification and assessment of the risks of irregularities- any matters we identified having obtained and reviewed documentation of their policies and procedures relating to: identifying, evaluating and complying with laws and regulations and whether management were aware of any instances of non-compliance" detecting and responding to the risks of fraud and whether management have knowledge of any actual, suspected or alleged fraud., the inlemal controls established to mitigate risks of fraud or non-compliance with laws and regulations. the mattels discussed among the audit engagement team including significant component audit teams and relevant internal specialists, including tax and valuations specialists regarding how and where fraud might occur in the financial statements and any potential indicators of fraud. As a result of these proGedures, we considered the opportunities and incentives that may exist within the organisation for fraud and identified the greatest potential for fraud. In common with all audits under ISAS (UK), we are also required to perform specific procedures to respond to the risk of management override. We also obtained an understanding of the legal and regulatory frameworks in operation. focusing on provisions of those laws and regulations that had a direct effect on the determination of material amounts and disclosures in the financial statements. The key laws and regulations we considered in this context included ongoing compliance with the UK Companies Act and tax legislation. I n addition. we considered provisions of other laws and regulations thal do not have a direct effect on the financial statements but compliance wilh which may be fundamenlal for their ability to operate or to avoid a material penalty. 15
Participation & Practice of Rights Project Ltd Company Limited by Guarantee Independent Auditor's Report to the Members of Participation & Practice of Rights Project Ltd ,, continuedl Year ended 31 March 2023 As part of an audit in accordance with ISAS (UK), we exercise professional judgment and maintain professional scepticism throughoijt the audit. We also.. Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resuS1ing from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations: or the override of internal conlrol. Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances. but not for the purpose of expressing an opinion on the effectiveness of the intemal control. Evaluate the appropriateness of accounting polic'.es used and the reasonableness of accounting estimates and related disclosures made by the truste8S. Conclude on the appropriateness of the trustees, use of the going concern basis of accounting and. based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that n)ay cast Sl9nificant doubt on the charity's abilily to continue as a going concern. If we conclude thal a material uncertainty exists, we are required to draw attenlion in our auditor's report lo the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the charity to cease to continue as a going concern. Evaluate the overall presentation, structure and content of the financial statements, including the disdosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. 16
Participation & Practice of Rights Project Ltd Company Lirnited by Guarantee Independent Auditor's Report to the Members of Participation & Practice of Rights Project Ltd (continuedj Year ended 31 March 2023 We communicate with those charged with governance regarding, among other matters. Ihe planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. Use of our report Thi5 report is made solely to the charity's members, as a body. in accordance with Chapter 3 of Part 16 of the Companies Acl 2006. Our audit work has been undertaken so that we might state to the charity's members those matters we are required to slate to them in an auditols 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 charity and the charity's members as a body, for our audit work, for this report, or for the opinions we have formed. Conor Dolan FCA {Senior Statutory Auditor) For and on behalf of Finegan Gibson Ltd Chartered accountants & statulory auditor Causeway Tower 9 James Street South Belfast BT2 8DN 1 December 2023 17
Participation & Practice of Rights Project Ltd Company Limited by Guarantee Statement of Financial Activities (including income and expenditure account) Year ended 31 March 2023 2023 Restricled funds Total funds 2022 Unrestricted funds Total funds Note Income and endowments Donations and legacies Charitable activities Other trading aclivities InvestmFnt income Other incomè 2,803 235,550 9,597 100 7,174 23,978 406,958 26,781 642,508 9,597 100 7,174 469,110 1,000 84 593 Total Income 255,224 430.936 686,160 490,157 Expenditure Expenditure on charitable activities Total expenditure 10 200,793 351,633 552,426 555.279 200,793 351,633 552,426 555,279 Net in¢omel(expenditurel 54,431 79,303 133,734 (65,1221 Transfers between funds (1,689) 1,689 Net movement in funds 52,742 80,992 133,734 165,122) Reconciliation of funds Total funds brought forward Total funds carried forward 196,654 64,046 260,700 325,822 249,396 145,038 394,434 260,700 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. The notes on pages 21 to 33 form part of these financial statements. 18
Participation & Practice of Rights Project Ltd Company Limited by Guarantee Statement of Financial Position 31 March 2023 2023 2022 Note Fixed assets Tangible fixed assets 15 856 497 Current assets Debtors Cash at bank and in hand 16 5,739 407,021 250 503,999 412,760 504.249 Creditors: amounts falling due within one year Net current assets 17 19,182 244,046 393,578 260,203 Total assets less current liabilities 394,434 260,700 Net assets 394,434 260,700 Funds of the charity Restricted funds Unrestricted funds 145,038 249,396 64.046 196,654 Total charity funds 20 394,434 260,700 These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies, regime. These financial statements were approved by the board of trustees and authorised for issue on 1 December 2023, and are signed on behalf of the board by.. T Mahaffy Trustee The notes on pages 21 to 33 form part of these tinan¢ial statements. 19
Participation & Practice of Rights Project Ltd Company Limited by Guarantee Statement of Cash Flows Year ended 31 March 2023 2023 2022 Cash flows from operating activities Net incomel{expenditure) 133,734 165,122) Adjustments for.. Depreciation of iangible fixed assets Other interest receivable and similar inGorne I nterest payable and similar charges Gains on disposal of tangible fixed assets Accrued &xpensesl(incomel 2,691 1100) 203 {2.372J 3,660 4,793 (84) 369 (9.541) Changes in." Trade and other debtors Trade and other creditors (5,489) (228,524) {96,197) (250) 229,471 Cash generaled from operations 159,636 I nterest paid Interest received (203) 100 (369) Net cash (used in)Ifrom operating activities (96,300) 159,351 Cash flows from investing activities Purchase of tangible assets Net cash used in investing actVItieS {678) (6781 11,214) (1,214) Net (decrease)fincrea5e in cash and cash equivalents Cash and cash equivalents at beginning of year Cash and cash equivalent5 at end of year {96,978) 503,999 158,137 345.862 407,021 503.999 The notes on pages 21 to 33 form part of these financial statements. 20
Participation & Practice of Rights Project Ltd Company Limited by Guarantee Notes to the Financial Statements Year ended 31 March 2023 General information The charity is a public benefit entity and a private company limited by guarantee, registered in Northern Ireland and a regislered charity in Northern I reland. The address of the registered office is Community House, City Link Business Park, 6a Albert Street. Belfast, BT12 4HQ. Statement of compliance These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland,, the Statement of Recommended Practice applicable to charities preparing their accounts in acGordanGe with the Financial Reporting Standard applicable in th8 UK and Republic of Ireland IFRS 102) (Charities SORP {FRS 102)) and the Companies Act 2006. Accounting policies Basis of preparation The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure. The financial statements aro prepared in sterling, which is the fLJnctional currency of the entity. Going concern There are no material uncertainties about the charity's ability to continue. Judgements and key sources of estimation uncertainty The preparation of the financial statements requires management to make judgements. estimates and assumptions thal affect the amounls reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future evenls thal are believed to be reasonable under the circumstances. Fund accounting Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the temis of an appeal. and fall into one of two sub-classes.. restricted income funds or endowment funds. 21
Participation & Practice of Rights Project Ltd Company Limited by Guarantee Notes to the rinancial Statements (¢ontinuad) Year ended 31 March 2023 Accounting policies (continuèd) Incoming resources All incoming resources are included in the statement of financial aGtivities when enlillement has passed to the charity- it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income-. income from don3lion8 or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably. legacy income is recognised when receipt is probable and entitlernent is established. income from donated goods is measured at the fair value of the goods unless this is impractical to tneasure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recogni5ed in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers. income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent. in which case il Ma be regarded as restricted. Resources expended Expenditure 15 recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which Gannot be fully recovered. and is classified under headings of the statement of financial activities to which it relates.. expenditure on raising funds includes the cosls of all. fundraising activities. events, non-charitable trading activities, and the sale of donaled goods. expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries. including those support costs and costs relating to the governance of the charity apportioned to charitable activities. other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities. All costs are allocated to expenditure calegories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they conlribute to on a reasonable, justifiable and consistent basis. Tangible assets Tangible assets are initially recorded at cost. and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at Ihe fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. 22
Participation & Practice of Rights Project Ltd Company Limited by Guarantee Notes to the Financial Statements (continuedj Year ended 31 March 2023 Accounting policies fcontlnu•d) Tangible assets fcontinued) An increase in the carrying amount of an assel as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of finanGial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statemenl of financial activities. Depreciation Depreciation is calculated so as to write off the cost or valualion of an asset, less its residual value, over Ihe useful economic life of that assel as follows= Fixtures and fittings Equipment 25 % straight line 330/0 Straight line Impairment of fixed assets A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying valug exceeds Ihe recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of Impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generaling unit is the smallest identifiable group of assets Ihat includes Ihe asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating unit5 that are expected to benefit from the synergies of tho combination. irrespective of whether other assets or liabilities of Ihe charity are assigned to those units. Financial instruments A financial asset or a financial liability is recognised only when the charity becomes a paty to the contractual provisions of the instrutnent. Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs. Current assets and current liabilities are subsequently measured al the cash or other consideration expected to be paid or received and not discounled. Debt instruments are subsequently measured at amortised cost. 23
Participation & Pra.ctice of Rights Project Ltd Company Limited by Guarantee Notes to the Financial Statements (conlinuedj Year ended 31 March 2023 Accounting policies (continugd) Financial instruments (c017tinu8d) Where investments in shares are publicly traded or their fair value Gan otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investnients are subsequently measured at cost less impairmeiit. other financi81 instruments, including derivatives, are initially recognised at fair value, unless payment for ali asset is deferred beyond normal business terms or financed at a ratp. of interest that is not a market rate, in which case the asset is mèasured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial aclivities, with the exception of hedging instruments in a designated hedging relationship. Financial assets Ihat are measured at cost or amortised cosl are reviewed for objective evidence of impairment al the end of each reporting date. If Ihere is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised. For all equity instruments regardless of significance. and other financial assets that are individually significant. these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised immediately, lo the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised. Defined Gontribution plan5 Contributions to defined contribution plans are recognised as an expensa in the period in which the related seryice is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are nol expected to be settled wholly within 12 months of Ihe end of the reporting date in which the employees render the related service, the liability is measured on a discouiited present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises. Limited by guarantee Participation & Practice of Rights Project Ltd Is a charitable company limited by guarantee and accordingly does not have share capital. Every member of the charitable company undertakes to contribute such amount as May be required not exceeding £1 to the assets of the charitable company in the event of its being wound up while he or she is a member, or within one year after he or she ceases to be a member. 24
Participation & Practice of Rights Project Ltd Company Limited by Guarantee Notes to the Financial Statements (conlinuedj Year ended 31 March 2023 Donations and legacies Unrestricted Funds Restricted Total Funds Funds 2023 Donations Donations Anaka Collective - Donations 2,803 19,808 4,170 22,611 4.170 2.803 23,978 26,781 Unrestricted Funds Restricted Total Funds Funds 2022 Donations Donations Anaka Colleclive - Donations 16,765 16,765 2,605 2,605 16,765 2,605 19,370 Charitable activities Unrestricted Funds Restricted Total Funds Funds 2023 Human Rights Fund Refugee Action Tudor Trust Anaka Collective - VSB Foundation Making Right5 ReallJRCT Fighting Fund Anaka Collective - Necessity Anaka Collective- CFNI Circle of Change Stading Collective- CFNI Destitute Asylum Seeker Fund St Stephens Green Trust Community Foundation for Nl Joseph Rowntree Charitable Trust Oak Foundation Network for Social Change Corrymeela Belfast Charitable Society Anaka Queens Social Justice grant Stephen Clark Seltlemenl 188,181 188,181 47,600 47,600 5,000 5,000 17,200 17,200 41,269 25.128 229,081 20.000 18.049 40,000 66,397 229,081 20,000 18,049 40,000 1,100 4,900 5,000 1,100 4,900 5,000 235,550 406,958 642,508 25
Participation & Practice of Rights Project Ltd Company Limited by Guarantee Notes to the Financial Statements (conlinued) Year ended 31 March 2023 Charitable activities (contlnugd) Unrestricted Funds Restricted Total Funds Funds 2022 Human Rights Fund Refugee Action Tudor Trust Anaka Collective - VSB FoLJndation Making Rights ReallJRCT Fighting Fund Anaka Collective - Necessity Anaka Collective- CFNI Circle of Change starling Collective - CFNI Deslitute Asylum Seeker Fund St Stephens Green Trust Community Foundation for Nl Joseph Rowntree Charitable Trust Oak Foundation Network for Social Change Corrymeela Belfast Charitable Society Anaka Queens Social Justice grai)t Stephen Clark Settlement 184,492 184,492 500 44,400 5,000 20,000 9,081 40.000 2,630 500 44,400 5,000 20,000 9.081 40,000 2,630 1.000 1,000 5,280 50,256 106,471 5.280 50,256 106.471 193,573 275.537 469,110 Other trading activities Unrestricted Total Funds Unrestricted Total Funds Funds 2023 Funds 2022 Income from training and consultancy 9,597 9,597 1,000 1.000 Inveslment income Unrestricted Total Funds Unrestrict8d Total Funds Funds 2023 Funds 2022 Bank interest receivable 100 100 84
Participation & Practice of Rights Project Ltd Company Limited by Guarantee Notes to the Financial Statements (conlinuedj Year ended 31 March 2023 Other income Unrestricted Total Funds Unrestricted Total Funds Funds 2023 Funds 2022 Gain on disposal of tangible fixed assets held for charity's own use Reimbursement of costs Other income 2,372 4,802 2,372 4,802 260 333 260 333 7,174 7,174 593 593 10. Expendlture on charitable activities by actlvlty type Activities undertaken directiy Support costs Total funds 2023 Total fund 2022 Promotion of human rights in society Governance costs 497.616 49,440 5.370 547,056 5,370 548,113 7,166 497,616 54,810 552,426 555,279 11. Analysis of support costs Promotion of human rights in society Total 2023 Total 2022 staff costs Governance costs 49,440 5.370 49,440 5.370 53,083 7.166 54,810 54,810 60,249 12. Nel Incomel{expenditure) Net incomel(expenditure> Is stated after charglngl(crediting)- 2023 2022 Deprecialion of tangible fixed assets Gains on disposal of tangible fixed assets Fees payable for the audit of Ihe financial statements 2.691 (2,372) 4,057 4,793 3,917 27
Participation & Practice of Rights Project Ltd Company Limited by Guarantee Notes to the Financial Statements (continued) Year ended 31 March 2023 13. Staff costs The total staff cosis and employee benefits for the reporting period are analysed as follows: 2023 2022 Wages and salaries Social securit51 Costs Employer contributions to pension plans 281,008 23,383 22,774 302,078 24,033 24,088 327.165 350,199 The average head count of employees during the year was 10 (2022.. 12). No employee received employee benefits of more than £60,000 during the year (2022: Nil). Key Management Personnel Key management personnel include all persons that have authority and responsibility for planning, directing and controlling the activilies of the charity. The total compensation paid to key management personnel for ServIS provided to the charity was £138,054 {2022=£124.853). 14. Trustee remuneration and expenses The charity trustees were not paid or received any other benefits from employment with the Charity in the year 12022.. £Nil). They were no travel expenses reimbursed during the year (2022-£Nil), No charity trustee received payment for professional or olher services supplies to the charity (2022- £Nill. 28
Participation & Practice of Rights Project Ltd Company Limited by Guarantee Notes to the Financial Statements (contlnuadj Year ended 31 March 2023 15. Tangible fixed assets Fixtures and fittings Equipment Total Cost At 1 April 2022 Additions Disposals At 31 March 2023 27,390 23,512 678 (8,861) 15,329 50,902 678 (8,861) 42.719 27,390 Depreciation At 1 April 2022 Charge for the year Disposals At 31 March 2023 27,390 23.015 2.691 111,233) 14,473 50,405 2,691 (11,233) 41.863 27,390 Carrying amount Al 31 March 2023 856 856 At 31 March 2022 497 497 16. Debtors 2023 2022 Trade debtors other debtors 1,100 4,639 250 5,739 250 17. Creditors: amounts falling due within one year 2023 2022 Trade creditors Accruals and defeed income Social security and other taxes Other creditors 615 11,330 6,021 1,216 236,751 7,047 248 19,182 244,046 18. Deferred income 2023 2022 At 1 April 2022 Amount released to income Amount deferred in year At 31 March 2023 229,081 (229,081) 229.081 229,081 29
Participation & Practice of Rights Project Ltd Company Limited by Guararitee Notes to the Financial Statements (conllnued) Year ended 31 March 2023 19. Pensions and other post retirement benefits Defined contribution plans The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £22,77412022.' £24,088). 20. Analysis of charitable funds Unrestricted funds At 1 April 2022 At 31 March 2023 Income Expenditure Transfers General funds Human Rights Fund The Inez Mccormack Fund Joseph Rowntree Charitable Trusl 147,268 19.082 25,774 188,181 110.012) (170,336) (1,689) 161,341 36,927 30.304 {61) 30,243 41,269 {20,3841 (200,793) 20,885 196,654 255.224 11.689) 249.396 At 1 April 2021 Al 31 March 2022 Income Expenditure Transfers General funds Human Rights Fund The Inez Mccormack Fund Joseph Rowntree Charitable Trust 137,724 14,725 27,523 184,492 (18,801) 1180,135) 822 147,268 19,082 30,304 30,304 182.753 212.015 (198.936) 822 196,654 30
Participation & Practice of Rights Project Ltd Company Limited by Guarantee Notes to the Financial Statements (contlnuedj Year ended 31 March 2023 20. Analysis of charitable funds (continued) Restricted funds At 1 April 2022 At 31 March 2023 Income Expenditure Transfers Community Foundation 2,537 12,595) 58 St Stephens Green Trust Joseph Rowntree Charitable Trust Simon Community NIIBaring Foundation Oak Foundation Nesla Bertha ARN - Chairmans fund Human Rights Fund - Tech for Rights Project Refugee Action Lottery Community Fund Making Rights Real Edinburgh - Joseph Rowntree Charitable Trust Anaka Collective Tudor Trust Starling Collective CFNI Destitute Asylum Seeker Fund Oak Foundation - Building Back Better Project Dunn Family Donation Social Justice Grants 17,200 118,490) 1,290 9.616 25,128 134,744) 8.992 229.081 (150.452) 87,621 29,300 6,270 91,084 47,600 179,655) 149.219) 40,729 4,651 7.331 17,672) 15.606) 13.200) 64.046 430,936 (351,633) Transfers have taken place in Ihe year from unrestricted lo restricted funds to cover the deficit of funds at the year end. 341 15,943 4,900 10,337 1,700 1,689 145.038 At 1 April 2021 Al 31 March 2022 Income Expenditure Transfer5 Community Foundation 777 5,280 (3,520) 2,537 St Stephens Green Trust Joseph Rownlree Charitable Trust 17,200 117,200) 13,505 50.256 (54,145) 9.616 31
Participation & Practice of Rights Project Ltd Company Lirnited by Guarantee Notes to the Financial Statements (continued) Year ended 31 March 2023 20. Analysis of charitable funds (conlinued) Simon Community NIIBaring Foundation Nesta Bertha ARN- Chairm3ns fund Human Rights Fund - Tech for Rights Projecl Refugee Action Lottery Community Fund Making Rights Real Edinburgh- Joseph Rowntree Charitable Trust Anaka Collective Tudor Trust Starfing Collective - CFNI Destitute Asylum Seeker Fund Oak Foundalion - Building Back Better Project Dunn Family Donation Social Justice Grants 3,887 1.364 285 537 (3.8871 {1,364) (2851 (537} 327 3,123 6,225 1327) {3,123) {6.225) 1,700 4.133 2,000 20,000 50,735 44,400 (21.7001 (25.5681 {41.494) 29.300 6.270 1,364 1,112 1,000 12,112) 70,000 (62,6691 7.331 143,069 278,142 (356,343) 1822) 64,046 21. Analysis of net assets between funds Unrestricted Funds Restricted Total Funds Funds 2023 Tangible fixed assets Current assets Creditors less than 1 year Net assets 856 267,722 119,182) 249,165 856 412,760 (19.1821 394,434 145.038 145.038 Unrestricted Funds Reslricled Total Funds Funds 2022 Tangible fixed assets Current assets Credilors less than 1 year Net assets 497 440,203 (244,046) 196.654 497 504,249 {244,046) 260,700 64.046 64,046 32
Participation & Practice of Rights Project Ltd Company Limited by Guarantee Notes to the Financial Statements (confynuedj Year ended 31 March 2023 22. Taxation The Company is a registered charity, and as such is entitled to tax exemptions on income and profits in furtherance of the charity's primary objectives. 23. Analysis of changes in net debt At At 1 Apr 2022 Cash flows 31 Mar 2023 Cash at bank and in hand 503,999 {96,978) 407,021 24. Contingencies A contingent liability exists to repay grants received should certain conditions not be fulfilled by the charity. In the opinion of the Trustees, the terms of the Letters of Offer have been, or will be. complied with and no liability is expected. 25. Related parties There were no related party transactions incurred during the year, other than noted in note 14. 33
Participation & Practice of Rights Project Ltd Company Limited by Guarantee Management Information Year ended 31 March 2023 The following pages do not form part of the financial statements. 34
Participation & Practice of Rights Project Ltd Company Limited by Guarantee Detailed Statement of Financial Activities Year ended 31 March 2023 2023 2022 Income and endowments Donations and legacies Donations Anaka Collective- Donations 22,611 4,170 16,765 2,605 26,781 19,370 Charitable activities Human Rights Fund Refugee Action Tudor Trust Anaka Collective- VSB Foundation Making Rights ReallJRCT Fighting Fund Anaka Collective - Necessity Anaka Collective - CFNI Circle of Change Starling Collective - CFNI Destitute Asyl um Seeker Fund st Stephens Green Trust Community Foundation for Nl Joseph Rowntree Charitable Trust Oak Foundation Network for Social Change Corrymeela Belfast Charitable Society Anaka Queens Social Justice grant Stephen Clark Settlernent 188.181 184,492 500 44,400 5,000 20,000 9.081 40,000 2,630 1,000 47,600 5,000 17,200 5.280 50,256 106,471 66,397 229,081 20,000 18,049 40,000 1,100 4,900 5,000 642.508 469,110 other trading activities Income from training and consultsnGy 9,597 1,000 Investment income Bank interest receivable 100 84 Other income Gain on disposal of tangible fixed assets Reimbursement of costs Other income 2,372 4,802 260 333 7,174 593 Total income 686,160 490.157 35
Participation & Practice of Rights Project Ltd Compaiiy Limited by Guarantee Notes to the Detailed Statement of Financial Activities Year ended 31 March 2023 2023 2022 Expenditure on charitable activities Promotion of human rights ii) society Activities undertaken directly Wages and Salaries Employer's NIC Pension costs Bad debt write off Insurance Telephone Printing, postage and statlonery Depreciation Administration and office costs Consultancy Purchase of books Staff development VSB Necessity Fundraising costs Hospilal ity IT and soffware development Travel and aticommodation Website and ecommunication Newsletter PPR development programme Summer school and workshops Local meetings Redundancy payments Conference cosls Embedding model Fighting Fund Seminar costs ?.nd reports Pension administration costs Recruitment expenses Organisers remuneration General costs 239.804 18,925 18,996 665 1,620 1,610 657 2,691 5,852 22.500 330 575 3,033 18,157 257,944 19,080 20.092 1.171 4,128 212 4,793 17,442 42,286 195 960 6,340 18,725 350 323 19,845 6.550 842 30,488 10,267 4,725 2,000 8,138 6.000 4.139 1,735 32,309 5,180 517 15.809 5,194 650 541 9,805 7,615 366 230 1,230 1,826 3,766 14,828 1,983 36
Participation & Practice of Rights Project Ltd Company Limited by Guarantee Notes to the Detailed Statement of Financial Activities (conlinuedj Year ended 31 March 2023 2023 2022 Transcript & Editing Belfast Charitable Advertising Office Furniture and Equipment Poelry Ireland Skilled Pool CFNI Circle of Change Redeemer Leo Boyd Kerry Logan NSCCT Corrymeela Stephen Clark Charitable Masterplan Facilitation Costs incurred to be reclaimed 1,512 19,453 5,093 1,247 685 40 320 (652) 651 440 3,458 300 50 180 13,255 2,592 6,149 8,100 3,739 467,931 495,030 Support costs Wageslsalaries Employer's NIC Pension costs 41,204 4,458 3,778 44.134 4.953 3,996 49,440 53,083 Governance costs Audit fees Legal and professional costs Governance costs - financial advice Bank charges 4,057 3,917 2,880 1,110 203 369 5,370 7,166 Expenditure on charitable activities 552,426 555,279 Net Incomellexpendlture) 133,734 (65,122) 37