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 fO￿ard 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 be￿een 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 act￿VItieS
{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 ServI￿S 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 defe￿ed 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