2025-03-31-accounts - Participation & Practice of Rights Project Ltd

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COMPANY REGISTRATION NUMBER: NI062880 CHARITY REGISTRATION NUMBER: 103673

Participation & Practice of Rights Project Ltd Company Limited by Guarantee Financial Statements

31 March 2025

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 2025

	Page
Trustees' annual report (incorporating the director's report)	1
Independent auditor's report to the members	12
Statement of financial activities (including income and
expenditure account)	18
Statement of financial position	19
Statement of cash flows	20
Notes to the financial statements	21

Participation & Practice of Rights Project Ltd

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report)

Year ended 31 March 2025

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 2025.

Reference and administrative details

Registered charity name	Participation & Practice of Rights Project Ltd
Charity registration number	103673
Company registration number	NI062880
Principal office and registered	Community House
office	City Link Business Park
	6a Albert Street
	Belfast
	BT12 4HQ
The trustees
	R Mullen
	L Sullivan
	C O Muadaigh (Chairperson)
	A Godfrey
	K Turtle
	T Mahaffy
	M McManus
	M Sidahmed
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
	BT1 5LR

Participation & Practice of Rights Project Ltd

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 March 2025

Structure, governance and management

The principal activity of the charity is to promote human rights in society.

Governing 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 established under a Memorandum 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 contribute an amount not exceeding £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 serve 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 groups. The Management Committee seeks to ensure that the needs of these groups are appropriately reflected through the diversity of the trustee 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 trustees are already familiar with the practical work of the charity being involved in campaigns and being invited to attend 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 Committee and the Director of the charity and cover:

The obligations of Management 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 2025

Structure, governance and management (continued)

Risk management

The Management Committee regularly review the major risks to 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 to occasionally engage to work with the Director Team to diversify the funding base. Procedures are in place to ensure compliance with health and safety of staff, volunteers, clients and attendees at events. These procedures are yearly reviewed to ensure that they continue to meet the needs of the charity.

Organisational structure

The Participation and the Practice of Rights Project has a Management Committee of eight members who meet at least quarterly and are responsible for the governance and strategic direction of the charity. At present the Committee's eight members are made up of the 8 Directors from a variety of organisations or backgrounds relevant to the work of the charity.

Responsibility for the overall strategic direction and leadership rests with the Management Committee and who with the Director and 2 Assistant Directors are responsible for ensuring that the charity delivers the aims and objectives and that key performance indicators are met.

Related parties 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) (continued)

Year ended 31 March 2025

Objectives and activities

The purposes of the charity are:

a) promote human rights (as set out in the Universal Declaration of Human Rights and subsequent United Nations conventions and declarations) throughout the world by all or any of the follow means: b) monitoring abuses of human rights; obtaining redress for the victims of human rights abuse; relieving need among the victims of human rights abuse and research into human rights issues. c) educating the public about human rights; providing technical advice to government and others on human rights matters; 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 for human rights.

e) promoting respect for human rights among individuals and corporations; international advocacy of human rights and eliminating infringements of human rights.

In shaping our objectives for the year and planning our activities, the trustees have considered the Charity Commission's guidance on public benefit.

Our Vision

To promote a society in which all people are accorded equal respect and dignity and their 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 realise their 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 silenced, in decisions about how our society's wealth and resources are shared. The focus on power inequalities ensures that the participation of marginalised groups using human rights to hold duty-bearers to account and develop innovative responses to human rights abuses is central to our approach.

Empowerment: Participation empowers 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-advocates rather than being 'represented' 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 to account is central to PPR's human rights based approach. This can take 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 approach attempts to set new terms for engagement with the duty-bearer, making it possible to monitor progress 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 results' 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 institutional structures which perpetuate oppression of the most marginalised groups in society can

Participation & Practice of Rights Project Ltd

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 March 2025

change.

Dignity: Dignity consists of many overlapping principles, involving respect, privacy, autonomy and selfworth. 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 include housing, homelessness, asylum and mental health.

Participation & Practice of Rights Project Ltd

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 March 2025

Achievements and performance

We have continued to work to support marginalised people to make real change on the ground, on the issues that directly affect their lives. Some key highlights over the year are:

Asylum and Immigration - #HomesNotHotels and Kind Economy

During this period, we built on previous work with victims of racist attacks and responded rapidly to support directly impacted business and families when far right and paramilitary actors organised a sustained period of racist activity in August 2024.

Having secured additional funding during this period from St Stephen's Green Trust to address antimigrant sentiment, we began work with Rabble Cooperative to develop an online hate crime monitoring tool, which will be informed by organising and community support

Kind Economy campaigners continued to build a network of local businesses, community groups and charities to provide supplies and solidarity to families directly impacted by the attacks. The total number of Kind Economy network members is now over 250.

Kind Economy chefs regularly cooked for numerous groups and events over the period, including at West Belfast Against Racism and a shared iftar dinner towards the end of Ramadan, which catered for over 130 cross-community guests. Chefs were able to speak about their experiences of being locked out of employment, poor housing and challenges accessing education for their children.

The group also launched a new multi-lingual survey on the right to work and the quality of available legal advice and representation

Mental Health - A New Script

During this period we continued to offer housing drop-ins at Forthspring Inter Community Group in west Belfast. These are run by PPR organisers with the support of a group of local volunteers and enable families to make a complaint to key duty bearers using bespoke app software developed by Rabble Collective. Over this period the clinics have supported many families with complaints ranging from issues of intimidation to eviction and homelessness.

In May, PPR supported families to meet with the UN Special Rapporteur on the right to housing, Balnakrishnan Rajagopal, to advise on a number of issues including the evictions of families with refugee status, poor conditions facing many families and the need to build social housing at scale. He expressed his support for Take Back the City's land justice and social housing campaign

Matthew Lloyd architects finalised and launched the Take Back the City masterplan for the Mackie's site and in May this was formally submitted into the planning system as a Proposal of Application Notice. After months of organising with communities in and around the site, TBTC held a public consultation event on September 10th at Forthspring Intercommunity Group. The event was attended by 84 people from the local area and across Belfast. Of these, 74 completed a feedback form on the day and a further 46 forms were received after the event. Responses to the plans were overwhelmingly positive, with 92% of people agreeing that the Mackie's site should be developed, 86% of people agreeing that housing need should be addressed at the site and 76% of people supporting the TBTC masterplan.

TBTC coalition members Pragma Planning undertook a needs assessment of employment land in west Belfast which demonstrates significant unmet need for smaller premises for small businesses, in

Participation & Practice of Rights Project Ltd

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 March 2025

direct opposition to the claims made by both Invest NI and the Department for Economy that the Mackie's site is needed for strategic inward investment purposes.

Replication and Sharing the Learning

PPR continues to facilitate activity at Gairdin an Phobail, a piece of land in west Belfast which has been converted into a community garden and acts as a space of solidarity and a location in which to explore different aspects of each campaign, for example sustainability and climate, food-growing, community and mental health. This work is in collaboration with GROW, Glor Na Mona, Dream Dearg and community development experts. The methodology behind GAP's organising is now influencing and driving other garden spaces across the city. We continue to participate in a joint project called Change Stories with Queen's University and University of Washington which examines issues of equity in ensuring sustainable development in three cities internationally: Belfast, Bogotá and Belo Orizonte in Brazil. From September, a Research Fellow has been embedded with PPR to undertake ethnography around our organising model.

PPR continues to be a member of the ESCR net Advisory Group on Data and human rights, which features human rights organisations from Argentina, Uganda, Kenya and India, as well as multinational NGOs. Recently, PPR participated in a pre-sessional meeting on community human rights monitoring alongside organisations from all over the world which will inform ESCR network's strategy over the next few years.

We continue to be active members of the ESCR network co-ordinated by Just Fair in the UK and have participated in a number of meetings on the UK's forthcoming review by the ICESCR Committee.

Participation & Practice of Rights Project Ltd

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 March 2025

Financial review

The Charity has developed robust financial management procedures with a high standard of documentation, controls, record keeping, budgeting and forward 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 organisation 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 NI who have offered funding to March 2028, Oak Foundation to March 2027, Joseph Rowntree Charitable Trust to September 2027, St Stephens Green Trust to March 2027, John Ellerman Foundation to February 2027, Legal Education Foundation to January 2027, Paul Hamlyn Foundation to January 2028 and Magill Family Trust to April 2026. The charity continues to seek to secure small annual grants and donations from a broad range of trusts and donors and an income stream continues to be developed for PPR from a small number of community fundraising initiatives

PPR continues to host and administer funds for Anaka Women's Collective.

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 concern

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 between three to six months expenditure which for the year ended 31 March 2025 would be between £185,250 and £370,499.

Unrestricted reserves freely available to spend, therefore excluding fixed assets, restricted reserves and designated reserves amounted to £317,658 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 2025

Plans for future periods

The programmes of work for the charity for the coming year will fall under four strategic aims.

Strategic Aim One

To support marginalised communities to progress their human rights by holding the state accountable for its domestic 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 among 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 communities and civil society partners to develop alternatives to state policies which generate social and economic inequality.

We will do this by:

developing concrete proposals which can be readily adopted by public authorities to mitigate 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 service of the marginalised.

We will do this by:

developing and implementing an effective 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 2025

Trustees' 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 Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the charity trustees 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 suitable 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 accounting 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 them 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 charity's auditor is unaware; and
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 auditors 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.

Participation & Practice of Rights Project Ltd

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 31 March 2025

The trustees' annual report was approved on 10 December 2025 and signed on behalf of the board of trustees by:

T Mahaffy Trustee

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 2025

Opinion

We have audited the financial statements of Participation & Practice of Rights Project Ltd (the 'charity') for the year ended 31 March 2025 which comprise the statement of financial activities (including income and expenditure account), statement 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 Kingdom Generally 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 2025 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 law. Our responsibilities under those standards are further described in the auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and the provisions available for small entities, in the circumstances set out below, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

In common with many other organisations of our size and nature 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 concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the 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 report.

Participation & Practice of Rights Project Ltd

Company Limited by Guarantee

Independent Auditor's Report to the Members of Participation & Practice of Rights Project Ltd (continued)

Year ended 31 March 2025

Other information

The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the extent 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 otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course 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 obtained 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 requires 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 information and explanations we require for our audit; or
the trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemptions in preparing the directors' report and from the requirement to prepare a strategic report.

Participation & Practice of Rights Project Ltd

Company Limited by Guarantee

Independent Auditor's Report to the Members of Participation & Practice of Rights Project Ltd (continued)

Year ended 31 March 2025

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 preparation 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, whether due to fraud or error.

Our responsibility is to audit and express an opinion on the financial statements in accordance with applicable law and International Standards on Auditing (UK). Those standards require us to comply with the Financial Reporting Council's (FRC's) Ethical Standard for Auditors', in the circumstances set out in note 23 to the financial statements.

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

Participation & Practice of Rights Project Ltd

Company Limited by Guarantee

Independent Auditor's Report to the Members of Participation & Practice of Rights Project Ltd (continued)

Year ended 31 March 2025

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

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 remuneration 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 internal controls established to mitigate risks of fraud or non-compliance with laws and regulations.
the matters 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 procedures, 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.

In addition, we considered provisions of other laws and regulations that do not have a direct effect on the financial statements but compliance with which may be fundamental for their ability to operate or to avoid a material penalty.

Participation & Practice of Rights Project Ltd

Company Limited by Guarantee

Independent Auditor's Report to the Members of Participation & Practice of Rights Project Ltd (continued)

Year ended 31 March 2025

As part of an audit in accordance with ISAs (UK), we exercise professional judgment and maintain professional scepticism throughout 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 resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
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 internal control.
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the trustees.
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 may cast significant doubt on the charity's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to 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 disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

Participation & Practice of Rights Project Ltd

Company Limited by Guarantee

Independent Auditor's Report to the Members of Participation & Practice of Rights Project Ltd (continued)

Year ended 31 March 2025

Use of our report

This report is made solely to the charity's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charity's members those matters we are required to state to them in an auditor's 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 & statutory auditor Causeway Tower 9 James Street South Belfast BT2 8DN

10 December 2025

Participation & Practice of Rights Project Ltd

Company Limited by Guarantee

Statement of Financial Activities (including income and expenditure account)

Year ended 31 March 2025

			2025		2024
		Unrestricted	Restricted
		funds	funds	Total funds	Total funds
	Note	£	£	£	£
Income and endowments
Donations and legacies	5	23,910	22,791	46,701	35,809
Charitable activities	6	361,952	461,291	823,243	695,103
Other trading activities	7	3,914	–	3,914	–
Investment income	8	7,660	–	7,660	5,714
Other income	9	1,815	–	1,815	2,236
		`─────────`	`─────────`	`─────────`	`─────────`
Total income		399,251	484,082	883,333	738,862
		`═════════`	`═════════`	`═════════`	`═════════`
Expenditure
Expenditure on charitable activities	10	352,294	388,705	740,999	693,398
		`─────────`	`─────────`	`─────────`	`─────────`
Total expenditure		352,294	388,705	740,999	693,398
		`═════════`	`═════════`	`═════════`	`═════════`
		`─────────`	`─────────`	`─────────`	`─────────`
Net income		46,957	95,377	142,334	45,464
		`═════════`	`═════════`	`═════════`	`═════════`
Transfers between funds		16,188	(16,188)	–	–
		`─────────`	`─────────`	`─────────`	`─────────`
Net movement in funds		63,145	79,189	142,334	45,464
Reconciliation of funds
Total funds brought forward		284,836	155,062	439,898	394,434
		`─────────`	`─────────`	`─────────`	`─────────`
Total funds carried forward		347,981	234,251	582,232	439,898
		`═════════`	`═════════`	`═════════`	`═════════`

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 32 form part of these financial statements.

Participation & Practice of Rights Project Ltd

Company Limited by Guarantee

Statement of Financial Position

31 March 2025

		2025	2024
	Note	£	£
Fixed assets
Tangible fixed assets	15	3,598	2,499
Current assets
Debtors	16	47,272	5,607
Cash at bank and in hand		581,605	492,984
		─────────	─────────
		628,877	498,591
Creditors: amounts falling due within one year	17	50,243	61,192
		─────────	─────────
Net current assets		578,634	437,399
		─────────	─────────
Total assets less current liabilities		582,232	439,898
		─────────	─────────
Net assets		582,232	439,898
		═════════	═════════
Funds of the charity
Restricted funds		234,251	155,062
Unrestricted funds		347,981	284,836
		─────────	─────────
Total charity funds	20	582,232 ═════════	439,898 ═════════

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 10 December 2025, and are signed on behalf of the board by:

T Mahaffy Trustee

The notes on pages 21 to 32 form part of these financial statements.

Participation & Practice of Rights Project Ltd

Company Limited by Guarantee

Statement of Cash Flows

Year ended 31 March 2025

	2025	2024
	£	£
Cash flows from operating activities
Net income	142,334	45,464
Adjustments for:
Depreciation of tangible fixed assets	2,594	1,767
Other interest receivable and similar income	(7,660)	(5,714)
Interest payable and similar charges	242	172
Accrued (income)/expenses	(32,284)	31,294
Changes in:
Trade and other debtors	(41,665)	132
Trade and other creditors	21,335	10,716
	`─────────`	`────────`
Cash generated from operations	84,896	83,831
Interest paid	(242)	(172)
Interest received	7,660	5,714
	`────────`	`────────`
Net cash from operating activities	92,314	89,373
	`════════`	`════════`
Cash flows from investing activities
Purchase of tangible assets	(3,693)	(3,410)
	`────────`	`────────`
Net cash used in investing activities	(3,693)	(3,410)
	`════════`	`════════`
Net increase in cash and cash equivalents	88,621	85,963
Cash and cash equivalents at beginning of year	492,984	407,021
	`─────────`	`─────────`
Cash and cash equivalents at end of year	581,605	492,984
	`═════════`	`═════════`

The notes on pages 21 to 32 form part of these financial statements.

Participation & Practice of Rights Project Ltd

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 31 March 2025

1. General information

The charity is a public benefit entity and a private company limited by guarantee, registered in Northern Ireland and a registered charity in Northern Ireland. The address of the registered office is Community House, City Link Business Park, 6a Albert Street, Belfast, BT12 4HQ.

2. 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 accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (Charities SORP (FRS 102)) and the Companies Act 2006.

3. 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 are prepared in sterling, which is the functional 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 that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that 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 terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.

Participation & Practice of Rights Project Ltd

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2025

3. Accounting policies (continued)

Incoming resources

All incoming resources are included in the statement of financial activities when entitlement 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 donations 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 entitlement is established.
income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised 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 it may be regarded as restricted.

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

expenditure on raising funds includes the costs of all fundraising activities, events, noncharitable trading activities, and the sale of donated 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 categories 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 contribute 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 the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Participation & Practice of Rights Project Ltd

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2025

3. Accounting policies (continued)

Tangible assets (continued)

An increase in the carrying amount of an asset 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 financial 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 statement of financial activities.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Fixtures and fittings - 25% straight line Equipment - 33% 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 value exceeds the 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-generating unit is the smallest identifiable group of assets that includes the 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 units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.

Financial instruments

A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument.

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 at the cash or other consideration expected to be paid or received and not discounted.

Debt instruments are subsequently measured at amortised cost.

Participation & Practice of Rights Project Ltd

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2025

3. Accounting policies (continued)

Financial instruments (continued)

Where investments in shares are publicly traded or their fair value can 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 investments are subsequently measured at cost less impairment.

Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured 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 activities, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there 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, to 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 contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service 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 not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises.

4. 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.

Participation & Practice of Rights Project Ltd

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2025

5. Donations and legacies

		Unrestricted	Restricted	Total Funds
		Funds	Funds	2025
		£	£	£
	Donations
	Donations	1,315	22,791	24,106
	Anaka Collective - Donations	22,595	–	22,595
		`────────`	`────────`	`────────`
		23,910	22,791	46,701
		`════════`	`════════`	`════════`
		Unrestricted	Restricted	Total Funds
		Funds	Funds	2024
		£	£	£
	Donations
	Donations	650	25,157	25,807
	Anaka Collective - Donations	–	10,002	10,002
		`────`	`────────`	`────────`
		650	35,159	35,809
		`════`	`════════`	`════════`
6.	Charitable activities
		Unrestricted	Restricted	Total Funds
		Funds	Funds	2025
		£	£	£
	Human Rights Fund	160,784	–	160,784
	Lottery Community Fund	–	19,476	19,476
	Tudor Trust	–	50,000	50,000
	St Stephens Green Trust	–	31,006	31,006
	Joseph Rowntree Charitable Trust	78,000	–	78,000
	Oak Foundation	–	219,016	219,016
	Bertha	–	20,418	20,418
	Kind Economy	6,168	–	6,168
	The Legal Education Fund	53,500	–	53,500
	John Ellerman Foundation	46,000	–	46,000
	Denise Magill Fund	–	14,980	14,980
	Anaka Collective - VSB Foundation	1,500	–	1,500
	Anaka Collective - Necessity	15,000	–	15,000
	Network for Social Change	–	–	–
	Corrymeela	–	–	–
	Belfast Charitable Society	–	37,142	37,142
	Queen's University Belfast	–	–	–
	Stephen Clark Settlement	1,000	–	1,000
	Denise Magill Fund - Anaka	–	6,240	6,240
	QUB SELF Forum	–	2,327	2,327
	Paul Hamlyn Foundation	–	55,686	55,686
	NEF Anaka	–	5,000	5,000
		`─────────`	`─────────`	`─────────`
		361,952	461,291	823,243
		`═════════`	`═════════`	`═════════`

Participation & Practice of Rights Project Ltd

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2025

6. Charitable activities (continued)

			Unrestricted	Restricted	Total Funds
			Funds	Funds	2024
			£	£	£
	Human Rights Fund		191,985	–	191,985
	Lottery Community Fund		–	–	–
	Tudor Trust		–	52,000	52,000
	St Stephens Green Trust		–	14,340	14,340
	Joseph Rowntree Charitable Trust		60,000	–	60,000
	Oak Foundation		–	218,336	218,336
	Bertha		–	–	–
	Kind Economy		8,021	–	8,021
	The Legal Education Fund		35,000	–	35,000
	John Ellerman Foundation		35,000	–	35,000
	Denise Magill Fund		–	–	–
	Anaka Collective - VSB Foundation		–	2,778	2,778
	Anaka Collective - Necessity		–	20,000	20,000
	Network for Social Change		–	18,515	18,515
	Corrymeela		–	13,096	13,096
	Belfast Charitable Society		–	20,000	20,000
	Queen's University Belfast		5,032	–	5,032
	Stephen Clark Settlement		–	1,000	1,000
	Denise Magill Fund - Anaka		–	–	–
	QUB SELF Forum		–	–	–
	Paul Hamlyn Foundation		–	–	–
	NEF Anaka		–	–	–
			`─────────`	`─────────`	`─────────`
			335,038	360,065	695,103
			`═════════`	`═════════`	`═════════`
7.	Other trading activities
		Unrestricted	Total Funds	Unrestricted	Total Funds
		Funds	2025	Funds	2024
		£	£	£	£
	Income from training and consultancy	260	260	–	–
	Other income - Anaka	3,579	3,579	–	–
	Other income - PPR	75	75	–	–
		`───────`	`───────`	`────`	`────`
		3,914	3,914	–	–
		`═══════`	`═══════`	`════`	`════`
8.	Investment income
		Unrestricted	Total Funds	Unrestricted	Total Funds
		Funds	2025	Funds	2024
		£	£	£	£
	Bank interest receivable	7,660	7,660	5,714	5,714
		`═══════`	`═══════`	`═══════`	`═══════`

Participation & Practice of Rights Project Ltd

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2025

9. Other income

		Unrestricted	Total Funds	Unrestricted	Total Funds
		Funds	2025	Funds	2024
		£	£	£	£
	Reimbursement of costs	1,815	1,815	2,236	2,236
		`═══════`	`═══════`	`═══════`	`═══════`
10.	Expenditure on charitable activities	by activity type
		Activities
		undertaken		Total funds	Total fund
		directly	Support costs	2025	2024
		£	£	£	£
	Promotion of human rights in society	667,837	66,954	734,791	656,104
	Governance costs	–	6,208	6,208	37,294
		`─────────`	`────────`	`─────────`	`─────────`
		667,837	73,162	740,999	693,398
		`═════════`	`════════`	`═════════`	`═════════`
11.	Analysis of support costs
			Promotion of
			human rights
			in society	Total 2025	Total 2024
			£	£	£
	Staff costs		66,954	66,954	56,990
	Governance costs		6,208	6,208	37,294
			`────────`	`────────`	`────────`
			73,162	73,162	94,284
			`════════`	`════════`	`════════`
12.	Net income
	Net income is stated after charging/(crediting):
				2025	2024
				£	£
	Depreciation of tangible fixed assets			2,594	1,767
	Fees payable for the audit of the financial statements			4,466 `═══════`	4,300 `═══════`

13. Staff costs

The total staff costs and employee benefits for the reporting period are analysed as	The total staff costs and employee benefits for the reporting period are analysed as	follows:
	2025	2024
	£	£
Wages and salaries	390,653	319,040
Social security costs	24,126	25,491
Employer contributions to pension plans	31,829	25,714
	`─────────`	`─────────`
	446,608	370,245
	`═════════`	`═════════`

Participation & Practice of Rights Project Ltd

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2025

13. Staff costs (continued)

The average head count of employees during the year was 15 (2024: 11).

No employee received employee benefits of more than £60,000 during the year (2024: Nil).

Key Management Personnel

Key management personnel include all persons that have authority and responsibility for planning, directing and controlling the activities of the charity. The total compensation paid to key management personnel for services provided to the charity was £113,021 (2024:£143,333).

14. Trustee remuneration and expenses

The charity trustees were not paid or received any other benefits from employment with the Charity in the year (2024: £Nil). They were no travel expenses reimbursed during the year (2024:£Nil). No charity trustee received payment for professional or other services supplies to the charity (2024: £Nil).

15. Tangible fixed assets

	Fixtures and
	fittings	Equipment	Total
	£	£	£
Cost
At 1 April 2024	27,390	18,739	46,129
Additions	–	3,693	3,693
	`────────`	`────────`	`────────`
At 31 March 2025	27,390	22,432	49,822
	`════════`	`════════`	`════════`
Depreciation
At 1 April 2024	27,390	16,240	43,630
Charge for the year	–	2,594	2,594
	`────────`	`────────`	`────────`
At 31 March 2025	27,390	18,834	46,224
	`════════`	`════════`	`════════`
Carrying amount
At 31 March 2025	–	3,598	3,598
	`════════`	`════════`	`════════`
At 31 March 2024	–	2,499	2,499
	`════════`	`════════`	`════════`

Participation & Practice of Rights Project Ltd

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2025

16. Debtors

	2025	2024
	£	£
Trade debtors	2,261	–
Prepayments and accrued income	2,369	–
Other debtors	42,642	5,607
	`────────`	`───────`
	47,272	5,607
	`════════`	`═══════`
Creditors: amounts falling due within one year
	2025	2024
	£	£
Trade creditors	5,577	1,477
Accruals and deferred income	31,560	50,957
Social security and other taxes	9,456	7,920
Other creditors	3,650	838
	`────────`	`────────`
	50,243	61,192
	`════════`	`════════`
Deferred income
	2025	2024
	£	£
At 1 April 2024	8,333	–
Amount released to income	(8,333)	–
Amount deferred in year	21,220	8,333
	`────────`	`───────`
At 31 March 2025	21,220	8,333
	`════════`	`═══════`

17. Creditors: amounts falling due within one year

18. Deferred income

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 £31,829 (2024: £25,714).

Participation & Practice of Rights Project Ltd

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2025

20. Analysis of charitable funds

Unrestricted funds

Unrestricted funds
	At			At 31 March
	1 April 2024	Income	Expenditure	Transfers	2025
	£	£	£	£	£
General funds	204,678	13,461	38,644	(73,900)	182,883
Human Rights Fund	33,022	160,784	(178,647)	–	15,159
The Inez McCormack
Fund	30,243	–	–	–	30,243
Joseph Rowntree Trust	11,212	78,000	(86,441)	–	2,771
Kind Economy	5,681	6,168	(4,767)	–	7,082
The Legal Education
Foundation	–	53,500	(41,544)	33,095	45,051
John Ellerman
Foundation	–	46,000	(42,933)	35,000	38,067
Anaka General Funds	–	41,338	(36,606)	21,993	26,725
	`─────────`	`─────────`	`─────────`	`────────`	`─────────`
	284,836	399,251	(352,294)	16,188	347,981
	`═════════`	`═════════`	`═════════`	`════════`	`═════════`
	At				At 31 March
	1 April 2023	Income	Expenditure	Transfers	2024
	£	£	£	£	£
General funds	161,341	83,632	(40,295)	–	204,678
Human Rights Fund	36,927	191,985	(195,890)	–	33,022
The Inez McCormack
Fund	30,243	–	–	–	30,243
Joseph Rowntree Trust	20,885	60,000	(69,673)	–	11,212
Kind Economy	–	8,021	(2,340)	–	5,681
The Legal Education
Foundation	–	–	–	–	–
John Ellerman
Foundation	–	–	–	–	–
Anaka General Funds	–	–	–	–	–
	`─────────`	`─────────`	`─────────`	`────`	`─────────`
	249,396	343,638	(308,198)	–	284,836
	`═════════`	`═════════`	`═════════`	`════`	`═════════`
Restricted funds
	At			At 31 March
	1 April 2024	Income	Expenditure	Transfers	2025
	£	£	£	£	£
St Stephens Green
Trust	–	31,006	(12,726)	–	18,280
Oak Foundation	74,579	219,016	(219,280)	–	74,315
Bertha	–	20,418	(1,517)	–	18,901
Anaka Collective	48,333	50,709	(60,436)	(15,893)	22,713
Tudor Trust	11,940	50,000	(49,260)	–	12,680

Participation & Practice of Rights Project Ltd

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2025

Analysis of charitable funds *(continued)*	Analysis of charitable funds *(continued)*
Dunn Family Donation	17,929	22,791	(15,778)	–	24,942
Social Justice Grants	295	–	–	(295)	–
Denise Magill Fund	1,986	14,980	(14,909)	–	2,057
Lotto Community Fund	–	19,476	(6,489)	–	12,987
Paul Hamlyn Foundation	–	55,686	(8,310)	–	47,376
	`─────────`	`─────────`	`─────────`	`────────`	`─────────`
	155,062	484,082	(388,705)	(16,188)	234,251
	`═════════`	`═════════`	`═════════`	`════════`	`═════════`
	At				At 31 March
	1 April 2023	Income	Expenditure	Transfers	2024
	£	£	£	£	£
St Stephens Green
Trust	–	14,340	(14,340)	–	–
Oak Foundation	87,621	218,336	(231,378)	–	74,579
Bertha	–	–	–	–	–
Anaka Collective	40,729	85,391	(77,787)	–	48,333
Tudor Trust	4,651	52,000	(44,711)	–	11,940
Dunn Family Donation	10,337	15,557	(7,965)	–	17,929
Social Justice Grants	1,700	–	(1,405)	–	295
Denise Magill Fund	–	9,600	(7,614)	–	1,986
Lotto Community Fund	–	–	–	–	–
Paul Hamlyn Foundation	–	–	–	–	–
	`─────────`	`─────────`	`─────────`	`────`	`─────────`
	145,038	395,224	(385,200)	–	155,062
	`═════════`	`═════════`	`═════════`	`════`	`═════════`

Transfers have taken place in the year to reclassify income to Unrestricted funds as the funds are available for any use, no restrictions are in place for the usage of this income.

Participation & Practice of Rights Project Ltd

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 March 2025

21. Analysis of net assets between funds

	Unrestricted	Restricted	Total Funds
	Funds	Funds	2025
	£	£	£
Tangible fixed assets	3,598	–	3,598
Current assets	371,889	256,988	628,877
Creditors less than 1 year	(29,023)	(21,220)	(50,243)
	`─────────`	`─────────`	`─────────`
Net assets	346,464	235,768	582,232
	`═════════`	`═════════`	`═════════`
	Unrestricted	Restricted	Total Funds
	Funds	Funds	2024
	£	£	£
Tangible fixed assets	2,499	–	2,499
Current assets	343,529	155,062	498,591
Creditors less than 1 year	(61,192)	–	(61,192)
	`─────────`	`─────────`	`─────────`
Net assets	284,836	155,062	439,898
	`═════════`	`═════════`	`═════════`

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. Ethical standard

In common with many other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.

24. Analysis of changes in net debt

					At
	At	1	Apr 2024	Cash flows	31 Mar 2025
			£	£	£
Cash at bank and in hand			492,984	88,621	581,605
			`═════════`	`════════`	`═════════`

25. 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.

26. Related parties

There were no related party transactions incurred during the year, other than noted in note 14.

Participation & Practice of Rights Project Ltd

Company Limited by Guarantee

Management Information

Year ended 31 March 2025

The following pages do not form part of the financial statements.

Participation & Practice of Rights Project Ltd

Company Limited by Guarantee

Detailed Statement of Financial Activities

Year ended 31 March 2025

	2025	2024
	£	£
Income and endowments
Donations and legacies
Donations	24,106	25,807
Anaka Collective - Donations	22,595	10,002
	`────────`	`────────`
	46,701	35,809
	`────────`	`────────`
Charitable activities
Human Rights Fund	160,784	191,985
Lottery Community Fund	19,476	–
Tudor Trust	50,000	52,000
St Stephens Green Trust	31,006	14,340
Joseph Rowntree Charitable Trust	78,000	60,000
Oak Foundation	219,016	218,336
Bertha	20,418	–
Kind Economy	6,168	8,021
The Legal Education Fund	53,500	35,000
John Ellerman Foundation	46,000	35,000
Denise Magill Fund	14,980	–
Anaka Collective - VSB Foundation	1,500	2,778
Anaka Collective - Necessity	15,000	20,000
Network for Social Change	–	18,515
Corrymeela	–	13,096
Belfast Charitable Society	37,142	20,000
Queen's University Belfast	–	5,032
Stephen Clark Settlement	1,000	1,000
Denise Magill Fund - Anaka	6,240	–
QUB SELF Forum	2,327	–
Paul Hamlyn Foundation	55,686	–
NEF Anaka	5,000	–
	`─────────`	`─────────`
	823,243	695,103
	`─────────`	`─────────`
Other trading activities
Income from training and consultancy	260	–
Other income - Anaka	3,579	–
Other income - PPR	75	–
	`───────`	`────`
	3,914	–
	`───────`	`────`

Participation & Practice of Rights Project Ltd

Company Limited by Guarantee

Detailed Statement of Financial Activities (continued)

Year ended 31 March 2025

	2025	2024
	£	£
Investment income
Bank interest receivable	7,660	5,714
	`───────`	`───────`
Other income
Reimbursement of costs	1,815	2,236
	`───────`	`───────`
	`─────────`	`─────────`
Total income	883,333	738,862
	`═════════`	`═════════`

Participation & Practice of Rights Project Ltd

Company Limited by Guarantee

Notes to the Detailed Statement of Financial Activities

Year ended 31 March 2025

	2025	2024
	£	£
Expenditure on charitable activities
Promotion of human rights in society
*Activities undertaken directly*
Wages and Salaries	332,055	271,454
Employer's NIC	20,494	20,138
Pension costs	27,105	21,663
Rent and Service Charges	6,638	14,331
Bad debt write off	1,119	1,100
Insurance	2,595	2,172
Telephone	2,221	836
Printing, postage and stationery	–	261
Depreciation	2,594	1,767
Administration and office costs	11,820	9,043
Consultancy	13,587	14,500
Purchase of books	517	128
Staff development	11,491	2,140
VSB	–	3,399
Necessity	62	2,426
Fundraising costs	4,000	–
IT and software development	31,641	32,609
Travel and accommodation	23,447	14,026
Website and eCommunication	–	2,450
Newsletter	1,405	1,950
PPR development programme	11,663	10,418
Summer school and workshops	2,874	5,270
Local meetings	3,771	4,261
Redundancy payments	–	2,871
Seminar costs and reports	10,129	4,658
Recruitment expenses	1,703	870
Organisers remuneration	27,988	–
General costs	–	5,665
Transcript & Editing	1,093	568
Belfast Charitable	–	28,801
Advertising	5,910	2,490
Office Furniture and Equipment	121	139
Skilled Pool	6,500	2,263
Redeemer	–	1,329
Corrymeela	–	19,380
Stephen Clark Charitable	–	3,416
Masterplan	52,810	66,661
Facilitation	34,421	10,854
Costs incurred to be reclaimed	288	9,324
Planning	–	3,483
Anaka Drop-in and Activities	15,775	–
	`─────────`	`─────────`
	667,837	599,114
	`─────────`	`─────────`

Participation & Practice of Rights Project Ltd

Company Limited by Guarantee

Notes to the Detailed Statement of Financial Activities (continued)

Year ended 31 March 2025

	2025	2024
	£	£
*Support costs*
Wages/salaries	58,598	47,586
Employer's NIC	3,632	5,353
Pension costs	4,724	4,051
	`────────`	`────────`
	66,954	56,990
	`────────`	`────────`
Governance costs
Audit fees	4,466	4,300
Legal and professional costs	1,500	20,822
Bank charges	242	172
Consultancy fees	–	12,000
	`───────`	`────────`
	6,208	37,294
	`───────`	`────────`
	`─────────`	`─────────`
Expenditure on charitable activities	740,999	693,398
	`═════════`	`═════════`
	`─────────`	`─────────`
Net income	142,334	45,464
	`═════════`	`═════════`