**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|
**1**
## **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.
**2**
## **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.
**3**
## **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
**4**
## **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.
**5**
## **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
**6**
## **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.
**7**
## **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.
**8**
## **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.
**9**
## **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.
**10**
## **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
**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 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.
**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** _**(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.
**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** _**(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.
**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** _**(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.
**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** _**(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.
**16**
## **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
**17**
## **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.**
**18**
## **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.**
**19**
## **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.**
**20**
## **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.
**21**
## **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.
**22**
## **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.
**23**
## **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.
**24**
## **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|
|||`═════════`|`═════════`|`═════════`|
**25**
## **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|
|||`═══════`|`═══════`|`═══════`|`═══════`|
**26**
## **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|
||`═════════`|`═════════`|
**27**
## **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|
||`════════`|`════════`|`════════`|
**28**
## **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).
**29**
## **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|
**30**
## **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** **_(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.
**31**
## **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.
**32**
## **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.**
**33**
## **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|–|
||`───────`|`────`|
**34**
## **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|
||`═════════`|`═════════`|
**35**
## **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|
||`─────────`|`─────────`|
**36**
## **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|
||`═════════`|`═════════`|
**37**