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2023-08-31-accounts

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COMPANY REGISTRATION NUMBER: 02659061 CHARITY REGISTRATION NUMBER: 1013738

Juris Angliae Scientia Limited Company Limited by Guarantee Unaudited Financial Statements

31 August 2023

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Juris Angliae Scientia Limited

Company Limited by Guarantee

Financial Statements

Year ended 31 August 2023

Page
Trustees' annual report (incorporating the director's report) 1
Independent examiner's report to the trustees 10
Statement of financial activities (including income and
expenditure account) 11
Statement of financial position 12
Notes to the financial statements 13

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Juris Angliae Scientia Limited

Company Limited by Guarantee

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

Year ended 31 August 2023

The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 August 2023.

Objectives, activities and achievements

The charity’s objects as set out in its governing document are:

“to advance education in English Law and European Law (including the undertaking of research and the publication of the useful results of such research) among students of law, teachers of law and legal practitioners.”

Juris Angliae Scientia Limited (“JAS”) has two main projects. The first project is the British Law Centre (“BLC”), which began operations in 1992. It is based in Warsaw and teaches courses in various aspects of English and European law and legal skills throughout the Central and Eastern Europe (“CEE”) region. The second project is the Central and Eastern European Moot Competition (“CEEMC”), which provides a forum for teams of law students from across the CEE region to moot against each other, before a bench of renowned judges, practitioners and academics. It enjoys the support and patronage of the Court of Justice of the European Union (“CJEU”) and the Centre for European Legal Studies (“CELS”) at the University of Cambridge’s Faculty of Law. Throughout both of these educational projects, JAS also seeks to promote respect for the rule of law. Further details of JAS’s projects are provided later in this report.

In setting JAS’s objectives and planning activities, careful consideration was given to the Charity Commission's guidance on public benefit and, in particular, to its supplementary public benefit guidance on advancing education and on fee-charging.

The British Law Centre (“BLC”)

The BLC began operations in 1992. It was originally the brainchild of His Honour George Dobry QC CBE, a Polish-born lawyer, judge and philanthropist who emigrated to the UK during World War II. Professor William Cornish QC CMG was also instrumental in establishing the BLC and ensuring that it enjoyed close relations with the University of Cambridge. As the first director of Cambridge Law Faculty’s Centre for European Legal Studies (“CELS”), Professor Cornish, ensured that the BLC acted firstly under the auspices of CELS and then as part of Cambridge University’s Institute of Continuing Education (“ICE”).

The Warsaw BLC was the first to be created, in 1992. It was officially initiated by an Accord concluded between the Universities of Warsaw and Cambridge, signed on behalf of the latter by HRH Prince Philip, Duke of Edinburgh in his capacity as the University’s Chancellor. The Warsaw BLC still remains the largest centre in terms of student numbers and it is the base from which a resident teaching team organises the BLC’s teaching activities throughout CEE as a whole.

As noted in previous years’ reports, the dissolution of the formal link between JAS and the University of Cambridge’s Institute of Continuing Education (“ICE”), in 2010, caused some initial concern about whether the BLC’s courses would retain their popularity. Thankfully, such fears proved to be unwarranted and the BLC’s courses continued to be very popular. Numerous links continue to exist between the BLC and academic staff of Cambridge University’s Faculty of Law. A number of the Faculty’s academic staff members have acted as JAS directors/trustees and many more have taught on the BLC’s courses or helped to maintain appropriate academic standards by supervising the BLC’s curriculum and grading system, including by acting as external examiners. Three of JAS’s five current directors are academic staff of the Law Faculty.

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Juris Angliae Scientia Limited

Company Limited by Guarantee

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

Year ended 31 August 2023

Moreover, the BLC retains very good relations with the Bar Association of England & Wales and with the English judiciary. JAS’s committee of members over the years has included Sir Stephen Brown, a Lord Justice of Appeal and the President of the Family Division of the High Court of England and Wales. Lord Carnwath (now retired from the UK’s Supreme Court) continues to act as the Chairman of the JAS Members. Since 2013, the Honourable Society of the Inner Temple has sponsored the annual moot court organised by JAS (i.e. the Central and Eastern Europe Moot Competition - “CEEMC”). Since 2019, the CEEMC has also been sponsored by the European Investment Bank (EIB).

The BLC’s courses

BLC course teaching is done via a mixture of lectures, seminars and tutorials which discuss customwritten materials and contemporary legal developments. Classes are taught either by the BLC resident teaching team (which is based in Warsaw and travels to the BLC’s other locations) or by visiting academics, judges or lawyers. Such visiting lecturers have included senior members of the British and European judiciary, renowned scholars from the University of Cambridge and elsewhere, and senior lawyers from through the EU and specialising in a broad range of legal areas.

In order to successfully complete the BLC’s courses, students are required to complete a number of pieces of graded written work. These involve essay writing, case analysis, resolving problem questions, timed exams and/or other practical exercises (e.g. contract drafting). All work is evaluated using standard English grading methodologies. Written work is firstly evaluated by the BLC’s resident teaching team before it is then checked and moderated by external experts (currently Professor Neil Andrews of the University of Cambridge’s Faculty of Law), to ensure that the grades are consistent and at an appropriate standard.

In all BLC courses and additional activities (including inter alia debates, moots and mock trials), emphasis is placed on reinforcing the BLC’s and overall aims and teaching methodology, which is discursive, inter-active and involves a practical application of the law in real-life situations. The BLC places less reliance on pure memory-based teaching/ testing and encourages debate, constructive criticism and creative thinking. This methodology may be familiar to students of some UK educational institutions but it still differs remarkably from the experience that many CEE students encounter during their national degrees. The BLC also integrates the teaching of core legal skills into the teaching of substantive law modules, which further distinguishes it courses from those generally available throughout the CEE region.

For many years, the BLC taught both 1-year courses and 2-year courses. In 2018-2019, those courses were renamed, essentially to make them more recognisable. The 1-year course is now known as the Diploma in English Law & Legal Skills (“DELLS”) and the second year is known as the Commercial Law Diploma (“CLD”).

The 2022-23 academic year was the first academic year after the covid-19 pandemic during which faceto-face teaching was able to commence from the start of the academic year, in October 2022. Nevertheless, the BLC continued to offer the DELLS course in a 100% online format (which continued to be popular) as well as at a number of cities throughout CEE (at which teaching takes place partly via face-to-face classes and partly via online classes). Online teaching again included a group of participants based in China. The CLD course is taught 100% online, to groups that include participants from a variety of BLC locations.

BLC students

Since it began teaching in 1992, the BLC has taught thousands of law students, practitioners, translators and others who are interested in expanding their educational horizons, developing new knowledge and skills, and improving their linguistic skills. Many BLC graduates have gone on to illustrious legal careers.

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Juris Angliae Scientia Limited

Company Limited by Guarantee

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

Year ended 31 August 2023

BLC graduates have included inter alia: Advocates-General and judges at the Court of Justice of the European Union (AG Michal Bobek; AG Maciej Szpunar; Judge Krystyna Kowalik-Bańczyk), the EU’s Data Protection Supervisor (Wojciech Wiewiórowski), the Polish Human Rights’ Commissioner (Adam Bodnar), Minister of Justice (Adam Bodnar), Deputy Minister of the Environment (Beata Jaczewska), Supreme Court Judge (Leszek Bosek); the Slovakian Ombudswoman (Maria Patakyova); and the Czech Supreme Administrative Court (Judge Michal Bobek). These are merely a few of the examples of BLC graduates who played a formative role in developing their respective legal systems from the post-Soviet model into EU Member States. It is no exaggeration to say that the BLC has made, and continues to make, a significant contribution to political and legal transformation in CEE and to developing and improving relations between the region and the UK.

Total student numbers in 2022-23 (total: 305) were higher than 2021-22 (total: 266). We attribute this growth to the fact that pandemic-related restrictions were fully lifted on face-to-face teaching. The continued covid-related uncertainty and restrictions which existed at the time we were recruiting for the 2021-22 course seemed to have resulted in many students choosing to delay their application to the BLC.

Fees

In its earliest years, the BLC was financed by the UK Foreign & Commonwealth Office’s Know How Fund, and by the Civic Education Project, a non-profit organization which helped to finance teaching at universities in CEE after the fall of communism. Additional financial support was provided by a number of law firm sponsors. The cessation of the Know How Fund (2001) and Civic Education Project (2004) meant that the BLC needed to introduce student fees and to become self-financing. Such fees, together with financial sponsorship provided by Warsaw-based law firms (for the BLC) and by Clifford Chance, Inner Temple, the European Investment Bank and private donors (for the CEEMC) represent the BLC’s only current sources of income.

The fee level in 2022-23 were slightly increased from those which applied in 2019-2020 and 2021-22. The course fee differs according to whether the BLC applicant is a full-time University student (€660, previously €599) or not (€860, previously €799). An ‘earlybird’ fee reduction scheme continues to apply to anyone who registered before 1st July, in which case the respective fees were €575/€775 respectively (previously €525/€725 respectively).

The fee level is modest for the number of contact hours students receive, the subject-matter of the education, the extra-curricular activities made available to BLC students and the calibre of the BLC teaching team. All efforts are made to keep the fees at a level which is affordable to students in the CEE countries where the BLC operates.

BLC Activities in 2022-23

In addition to receiving lectures and classes from the BLC’s full-time staff, during 2022-2023 BLC students were also able to attend/watch online lectures by the following people:

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Juris Angliae Scientia Limited

Company Limited by Guarantee

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

Year ended 31 August 2023

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Juris Angliae Scientia Limited

Company Limited by Guarantee

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

Year ended 31 August 2023

In addition to online lectures, the BLC organised the following face-to-face special events:

Title Forename Surname Position
AG,Prof. Maciej Szpunar Court of Justice of the EU(First Advocate-General)
KC,Prof. Eleanor Sharpston Former AG of Court of Justice of the EU
Prof. Robert Burrell Universityof Oxford
Dr Jennifer Davis Universityof Cambridge
Prof. Ansgar Ohly Universityof Oxford;Universityof Munich
Dr Van Anh Le Universityof Oxford
Prof. Johanna Gibson Queen MaryUniversity,London
Prof. Christophe Geiger Luiss Guido Carli University
Dr Emily Hudson King’s College London
Dr Aline Larroyed Universityof Maastricht
Prof Adam Łazowski Universityof Westminster
Prof. Daniel Benoliel Universityof Haifa
Prof. Andrew Johnston Universityof Warwick
Prof. Martin Senftleben Universityof Amsterdam
Prof. Krystyna Szczepanowska-
Kozlowska		 Universityof Warsaw
Prof. Michael Handler Universityof New South Wales
Dr Anna Tischner Jagiellonian University,Kraków
Prof. Răzvan Dincă Universityof Bucharest(Dean of Facultyof Law)
Dr Petra Žikovská Head of International Federation of Phonographic
Industry [IFPI]in Czech Republic.
Dr Łukasz Żelechowski Universityof Warsaw
Dr. hab Wojciech Machała Universityof Warsaw

• Lord Lloyd Jones gave a lecture and presided over the graduation ceremony at the BLC in Prague (October 2022)

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Juris Angliae Scientia Limited

Company Limited by Guarantee

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

Year ended 31 August 2023

CEEMC in 2023

The CEEMC took place face-to-face in Dubrovnik on 28-30 April 2023. It involved the 18 teams below and was won by the team from the University of Ljubljana.

Team name Country
1 Universityof Ljubljana Slovenia
2 Comenius University (Bratislava) Slovakia
3 Charles University (Prague) Czechia
4 Masaryk University (Brno) Czechia
5 Universityof Wrocław Poland
6 St Kliment Ohridski University (Sofia) Bulgaria
7 Universityof Zagreb Croatia
8 Free Universityof Tbilisi Georgia
9 Universityof Trnava Slovakia
10 Universityof Warsaw Poland
11 Peter PazmanyCatholic University (Budapest) Hungary
12 West Universityof Timișoara Romania
13 Babeș-Bolyai University,Facultyof Law Romania
14 EPDV(Sofia) Bulgaria
15 Alexandru Ioan Cuza Universityof Iasi Romania
16 Universityof Georgia Georgia
17 Odesa National Maritime University Ukraine
18 Leonid Yuzkov Khmelnytskyi Universityof Management and Law Ukraine

The following prizes were paid by JAS:

Prize name Prize description Winner in 2023
Winning team: Funded visit to UK to visit Supreme
Court, Inner Temple and Cambridge
University.
Funded visit to undertake internship at
Court of Justice of the EU		 University of Ljubljana
Best speaker prize 1: €750 towards costs of visit to undertake
internship at Court of Justice of the EU		 Aneta DEJLOVA - Charles
University (Prague)
Best speaker prize 2: €750 towards costs of visit to undertake
internship at Court of Justice of the EU		 Lea ZAHRASTNIK) – University
of Ljubljana (Slovenia)

In addition to funding the aforementioned prizes, JAS also assisted 2 Ukrainian teams by:

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Juris Angliae Scientia Limited

Company Limited by Guarantee

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

Year ended 31 August 2023

Student numbers: 2022-2023

Centre DELLS CLD Centre Total
Bratislava 8 1 9
Bucharest 21 3 24
Budapest 9 4 13
China 16 12 28
Gdansk 0 0 0
Kyiv 0 6 6
Lviv 0 0 0
Online 116 5 121
Poznan 5 0 5
Prague 15 0 15
Sofia 14 3 17
Warsaw 56 8 64
Wroclaw 0 3 3
Total 260 45 305

Financial review

The charity generated income of €207,122 (2022: €210,027) during the year. Income from charitable activities decreased from €186,158 to €175,368.

Expenditure for the year was €224,350 compared to €206,720 for 2022.

The charity made a deficit of €17,228 for the year (2022: surplus of €3,307).

Reserves Policy

The unrestricted reserves represents the balance of funds from past operating results. The free reserves of €197,747 equates to approximately 10.5 months’ worth of operating expenditure. The trustees believe that this is an appropriate level of reserves in order to ensure that the programme of teaching and research may continue without interruption.

Risk management

The trustees have considered the risks to which the company is exposed and regularly review the systems in place to mitigate those risks to ensure that these are adequate.

Structure, governance and management

Juris Angliae Scientia Ltd (“JAS”) is a charitable company limited by guarantee, incorporated on 1 October 1991 and is governed by its Articles of Association. It is composed of members who guarantee a nominal sum. It is managed by a Board of Directors. It has a Committee of Members which acts in an advisory capacity. The Committee of Members has been chaired by Lord Robert Carnwath since 1997.

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Juris Angliae Scientia Limited

Company Limited by Guarantee

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

Year ended 31 August 2023

The directors of the company are also charity trustees for the purposes of charity law. The articles stipulate that there shall be a minimum of three Directors, but no maximum is set. As of 2022-2023, two of JAS’s Directors (Professor Fentiman and Dr Morgan) have served for several years and have been involved in the teaching activities of JAS since the 1990s, so they are well acquainted with its work. Directors are appointed by ordinary resolution.

Charity trustees are recruited directly, by the existing trustees, on the basis of their historical connection with the charity. Some trustees (e.g. Prof Fentiman) have been long-term supporters and teachers on BLC courses, others have also been part of the BLC’s core teaching in the past (Dr Morgan) or graduates of the course (Dr Yotova) or involved in raising finance for JAS’s activities (Mr Fletcher) and raising JAS’s profile in various countries (Mr Denyer). In order to keep the trustee board to a manageable size, and to allow efficient decision-making, other interested parties are invited to become members of the charity and to give feedback and advice to the board, without formally participating in board meetings.

JAS’s Articles of Association were amended on 4[th] May 2021 to remove the geographical limitations on the charity’s activities.

Reference and administrative details

Registered charity name Juris Angliae Scientia Limited
Charity registration number 1013738
Company registration number 02659061
Principal office and registered Centre for European Legal Studies
office Faculty of Law
University of Cambridge
10 West Road
Cambridge, CB3 9BZ
The trustees Mr S R N Denyer (resigned 14 January 2024)
Professor R G Fentiman
Mr N Fletcher
Dr J E Morgan
Dr R V Yotova
Company secretary Dr J E Morgan
Bankers Barclays Bank plc
15 Bene’t Street
Cambridge, CB2 3PQ
BNP Paribas SA Bank Polska
ul. Grzybowska 78, 00-844 Warszawa
Independent examiner Tim Hardy
Shipleys LLP
10 Orange Street
Haymarket
London, WC2H 7DQ

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Juris Angliae Scientia Limited

Company Limited by Guarantee

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

Year ended 31 August 2023

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

22 May 2024

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

Dr J E Morgan Trustee

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Juris Angliae Scientia Limited

Company Limited by Guarantee

Independent Examiner's Report to the Trustees of Juris Angliae Scientia Limited

Year ended 31 August 2023

I report to the trustees on my examination of the financial statements of Juris Angliae Scientia Limited ('the charity') for the year ended 31 August 2023 which are set out on pages 11 to 18.

Responsibilities and basis of report

As the trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act’).

Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or

  2. the financial statements do not accord with those records; or

  3. the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination; or

  4. the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Tim Hardy FCA Shipleys LLP Independent Examiner

10 Orange Street Haymarket London United Kingdom WC2H 7DQ 24 May 2024

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Juris Angliae Scientia Limited

Company Limited by Guarantee

Statement of Financial Activities (including income and expenditure account)

Year ended 31 August 2023

2023 2022
Unrestricted
fundsTotal funds Total funds
Note € € €
Income and endowments
Donations and legacies 5 31,752 31,752 23,868
Charitable activities 6 175,368 175,368 186,158
Investment income 7 2 2 1
-------------------------------- -------------------------------- --------------------------------
Total income 207,122 207,122 210,027
================================ ================================ ================================
Expenditure
Expenditure on charitable activities 8 (224,350) (224,350) (206,720)
-------------------------------- -------------------------------- --------------------------------
Total expenditure (224,350) (224,350) (206,720)
================================ ================================ ================================
-------------------------------- -------------------------------- --------------------------------
Net income and net movement in funds (17,228) (17,228) 3,307
================================ ================================ ================================
Reconciliation of funds
Total funds brought forward 214,975 214,975 211,668
-------------------------------- -------------------------------- --------------------------------
Total funds carried forward 197,747 197,747 214,975
================================ ================================ ================================

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 13 to 18 form part of these financial statements.

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Juris Angliae Scientia Limited

Company Limited by Guarantee

Statement of Financial Position

31 August 2023

2023 2022
Note € €
Current assets
Debtors 14 200 9,980
Cash at bank and in hand 253,943 252,847
-------------------------------- --------------------------------
254,143 262,827
Creditors: amounts falling due within one year 15 (56,396) (47,852)
-------------------------------- --------------------------------
Net current assets 197,747 214,975
-------------------------------- --------------------------------
Total assets less current liabilities 197,747 214,975
-------------------------------- --------------------------------
Net assets 197,747 214,975
================================ ================================
Funds of the charity
Unrestricted funds 197,747 214,975
-------------------------------- --------------------------------
Total charity funds 17, 18 197,747 214,975
================================ ================================

For the year ending 31 August 2023 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

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 ........................, and are signed on behalf of the board by: 22 May 2024

Dr J E Morgan Trustee

Company Registration Number: 02659061

The notes on pages 13 to 18 form part of these financial statements.

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Juris Angliae Scientia Limited

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 31 August 2023

1. General information

The charity is a private company limited by guarantee, registered in England and a registered charity in England and Wales. The address of the registered office is Centre for European Legal Studies, Faculty of Law, University of Cambridge, 10 West Road, Cambridge, CB3 9BZ.

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, with items recognised at cost or transaction value unless otherwise stated.

The charity meets the definition of a public benefit entity under FRS 102.

The financial statements are prepared in Euros which is the functional currency of the charity.

The amounts in the financial statements are presented to the nearest €, unless otherwise stated.

Disclosure exemptions

The charity has taken advantage of the exemption in the Charities SORP (FRS 102) from the requirement to produce a cash flow statement on the grounds that it is a small charity.

Going concern

There are no material uncertainties about the charity's ability to continue. This conclusion is based on forecasted costs and recruitment numbers, as existing on the date this report was submitted. The trustees also believe that the charity has an appropriate level of reserves in order to ensure that the programme of teaching and research may continue without interruption.

Fund accounting

All funds are unrestricted and undesignated. Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.

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Juris Angliae Scientia Limited

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 August 2023

3. Accounting policies (continued)

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires trustees 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.

There are no areas involving a higher degree of judgment or complexity, or areas where assumptions and estimates are significant to the financial information.

Income

All income is included in the statement of financial activities when the charity has entitlement to the funds, any performance conditions attached to the item of income have been met, it is probable that the income will be received and the amount can be measured reliably.

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.

Income from charitable activities are accounted for when earned. Income received in respect of courses taking place in the next financial year are deferred until the course takes place.

Interest on funds held at bank is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.

The value of services provided by volunteers has not been included in these accounts.

Expenditure

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accruals basis. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include finance and governance costs. These costs have been allocated to the sole charitable activity of the charity.

Governance costs comprise all costs involving the public accountability of the charity and its compliance with regulation and good practice.

Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

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Juris Angliae Scientia Limited

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 August 2023

3. Accounting policies (continued)

Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Foreign currency translation

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the statement of financial activities.

4. Limited by guarantee

The charity is a company limited by guarantee and has no share capital. The liability of each member in the event of winding up is £1.

5. Donations and legacies

Unrestricted Total Funds Unrestricted Total Funds
Funds 2023 Funds 2022
€ € € €
Donations and sponsorship 31,752 31,752 23,868 23,868
============================ ============================ ============================ ============================
6. Charitable activities
Unrestricted Total Funds Unrestricted Total Funds
Funds 2023 Funds 2022
€ € € €
Student fees 150,584 150,584 175,358 175,358
Moot fees 24,784 24,784 10,800 10,800
-------------------------------- -------------------------------- -------------------------------- --------------------------------
175,368 175,368 186,158 186,158
================================ ================================ ================================ ================================
nvestment income
Unrestricted Total Funds Unrestricted Total Funds
Funds 2023 Funds 2022
€ € € €
Bank interest receivable 2 2 1 1
============== ============== ============== ==============

7. Investment income

15

DocuSign Envelope ID: 450B4FA3-CEFE-4008-82EA-6CB08BC11455DocuSign Envelope ID: 21FD47BA-9BA3-4A5D-B5BB-8579D466486C

Juris Angliae Scientia Limited

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 August 2023

8. Expenditure on charitable activities

Unrestricted Total Funds Unrestricted Total Funds
Funds 2023 Funds 2022
€ € € €
Lecturers and teaching 161,980 161,980 162,538 162,538
Moot Court 38,654 38,654 27,295 27,295
Travel and subsistence 8,775 8,775 5,176 5,176
Hire of teaching rooms/equipment 633 633 516 516
Information Technology Support 4,117 4,117 4,145 4,145
Equipment expensed 536 536 549 549
Graduation and special events 2,751 2,751 129 129
Stationery and printing 496 496 424 424
Support costs 6,408 6,408 5,948 5,948
-------------------------------- -------------------------------- -------------------------------- --------------------------------
224,350 224,350 206,720 206,720
================================ ================================ ================================ ================================
Analysis of support costs
Unrestricted Total Funds Unrestricted Total Funds
Funds 2022 Funds 2022
€ € € €
Foreign exchange differences 1,240 1,240 162 162
Bank charges 928 928 933 933
Governance costs 4,240 4,240 4,853 4,853
-------------------------------- -------------------------------- -------------------------------- --------------------------------
6,408 6,408 5,948 5,948
================================ ================================ ================================ =======================

9. Analysis of support costs

The charity initially identifies the cost of its support function and the costs that relate to the governance function. These are then allocated to its charitable activities as this is the sole activity of the charity.

An analysis of governance costs is as follows:

2023 2022
€ €
Independent examiner’s fees 1,872 1,770
Accountancy fees 1,586 2,544
Other legal and professional costs 782 539
---------------------------- ----------------------------
4,240 4,853
============================ ============================

10. Staff costs

The average head count of employees during the year was Nil (2022: Nil).

16

DocuSign Envelope ID: 450B4FA3-CEFE-4008-82EA-6CB08BC11455DocuSign Envelope ID: 21FD47BA-9BA3-4A5D-B5BB-8579D466486C

Juris Angliae Scientia Limited

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 August 2023

11. Net Income

Net income is stated after charging / (crediting):

2023 2022
€ €
Independent examiner’s fees
- Independent examination 1,872 1,770
- Accountancy services 1,586 2,544
Foreign exchange differences 1,240 162

12. Trustee remuneration and expenses

No trustees received any remuneration for services as a director or trustee during the current or prior year. No trustee received payment for professional or other services supplied to the charity in the current or prior year.

One trustee received reimbursement of expenses of €240 relating to travel costs during the current (2022: €Nil).

13. Taxation

The charity is exempt from tax on its income and gains to the extent that these are applied to its charitable objects.

14. Debtors

2023 2022
€ €
Accrued income 200 9,980
============================ ============================
Creditors: amounts falling due within one year
2023 2022
€ €
Deferred income (fees received in advance) 37,314 31,685
Accruals 19,082 16,167
---------------------------- ----------------------------
56,396 47,852
============================ ============================
Deferred income
2023 2022
€ €
At 1 September 2022 31,685 35,828
Amount released to income (31,685) (35,828)
Amount deferred in year 37,314 31,685
---------------------------- ----------------------------
At 31 August 2023 37,314 31,685
============================ ============================

15. Creditors: amounts falling due within one year

16. Deferred income

Deferred income relates to income from courses due to take place in the 2023/24 academic year (2022: 2022/23 academic year).

17

DocuSign Envelope ID: 450B4FA3-CEFE-4008-82EA-6CB08BC11455DocuSign Envelope ID: 21FD47BA-9BA3-4A5D-B5BB-8579D466486C

Juris Angliae Scientia Limited

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 August 2023

17. Analysis of charitable funds

Unrestricted funds

Unrestricted funds
At At
1 September 31 August
2022 Income Expenditure 2023
€ € € €
General funds 214,975 207,122 (224,350) 197,747
================================ ================================ ================================ ================================
At
1 September At 31 August
2021 Income Expenditure 2022
€ € € €
General funds 211,668 210,027 (206,720) 214,975
================================ ================================ ================================ ================================

18. Analysis of net assets between funds

Unrestricted Total
Funds Funds
2023 2023
€ €
Current assets 254,143 254,143
Creditors less than 1 year (56,396) (56,396)
---------------------------------- ----------------------------------
Net assets 197,747 197,747
================================ ================================
Unrestricted Total
Funds Funds
2022 2022
€ €
Current assets 262,827 262,827
Creditors less than 1 year (47,852) (47,852)
---------------------------------- ----------------------------------
Net assets 214,975 214,975
================================ ================================

19. Related party transactions

Donations of €5,000 were received from a trustee during the year (2022: €nil).

No other transactions with related parties were undertaken such as are required to be disclosed under FRS 102 and Charities SORP (FRS 102).

18