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2024-08-31-accounts

Docusign Envelope ID: CB9D2CFF-7FC3-46E2-A20C-B78633C187EC

FACULTY OF LAW, UNIVERSITY OF CAMBRIDGE 10 WEST ROAD, CAMBRIDGE CB3 9DZ Charity No. 1013738

16/06/2025 Your Ref: SAL/30239

Moore Kingston Smith LLP

10 Orange Street

Haymarket

London

WC2H 7DQ

Dear Sirs

Juris Angliae Scientia Limited

Independent Examination – Year Ended 31 August 2024

During the course of the Independent Examination of our financial statements for the year ending 31 August 2024, the following representations were made to you by the management and trustees.

  1. We have fulfilled our responsibilities as trustees under the Companies Act 2006 for preparing financial statements, in accordance with the applicable financial reporting framework, that give a true and fair view and for making accurate representations to you as independent examiner and for the financial statements which you have prepared for the charity.

We confirm that in our opinion the financial statements give a true and fair view and in particular that where any additional information must be disclosed in order to give a true and fair view that information has in fact been disclosed.

  1. We confirm that all accounting records have been made available to you for the purposes of your Independent Examination, in accordance with your terms of engagement, and that all transactions undertaken by the charity have been properly reflected and recorded in the accounting records. All other records and related information, including minutes of all trustee and members' meetings, have been made available to you. We have given you unrestricted access to persons within the charity in order to obtain Independent Examination evidence and have provided any additional information that you have requested for the purposes of your Independent Examination.

  2. We confirm that the methods, significant assumptions and data used by us in making accounting estimates, and the related disclosures, are appropriate to achieve recognition, measurement or disclosure that is in accordance with the applicable financial reporting framework.

Juris Angliae Scientia Ltd Faculty of Law, University of Cambridge 10 West Rd, Cambridge, CB3-9DZ United Kingdom Registered in England & Wales Company No. 2659061 and Charity No. 1013738

Docusign Envelope ID: CB9D2CFF-7FC3-46E2-A20C-B78633C187EC

FACULTY OF LAW, UNIVERSITY OF CAMBRIDGE 10 WEST ROAD, CAMBRIDGE CB3 9DZ Charity No. 1013738

  1. We confirm that the company has no liabilities or contingent liabilities other than those disclosed in the financial statements.

  2. We confirm that all known actual or possible litigation and claims whose effects should be considered when preparing the financial statements have been disclosed to the independent examiner and accounted for and disclosed in accordance with applicable financial reporting framework.

  3. We confirm that there have been no events since the balance sheet date which require disclosing or which would materially affect the amounts in the financial statements, other than those already disclosed or included in the financial statements.

  4. We can confirm that we are aware that a related party of the charity is a person or organisation which either (directly or indirectly) controls, has joint control of, or significantly influences the charity or visa versa and, as a result, will include: trustees/directors, other key management, close family and other business interests of the previous.

We confirm that all related party relationships and transactions have been accounted for and disclosed in the notes to the financial statements in accordance with the applicable financial reporting framework.

We also confirm that all relevant information concerning related party relationships and transactions had been made available to you and that we are not aware of any other matters requiring disclosure under the Charities Act 2011 or accounting standards.

  1. We confirm that the charity has had, at no time during the year, any arrangement, transaction or agreement to provide credit facilities (including loans, quasi-loans or credit transactions) for trustees, nor to provide guarantees of any kind on behalf of trustees.

  2. We confirm that the charity has not contracted for nor authorised any capital expenditure as at the balance sheet date other than as disclosed in the financial statements.

  3. We confirm that we are not aware of any possible or actual instance of non-compliance with those laws and regulations which provide a legal framework within which the charity conducts its business and which are central to the charity’s ability to conduct its business, except as explained to you and as disclosed in the financial statements.

  4. We acknowledge our responsibility for the design and implementation of controls to prevent and detect error and fraud. We confirm that the financial statements are free of material misstatements, including omissions. We confirm that we have disclosed to you the results of our own risk assessment that the financial statements may be misstated as a result of fraud.

  5. We confirm that there have been no actual or suspected instances of fraud involving trustees, organising committee or employees who have a significant role in internal control or that could have a material effect on the financial statements. We also confirm that we are not aware of any allegations of fraud by former trustees, employees, regulators or others.

Juris Angliae Scientia Ltd Faculty of Law, University of Cambridge 10 West Rd, Cambridge, CB3-9DZ United Kingdom Registered in England & Wales Company No. 2659061 and Charity No. 1013738

Docusign Envelope ID: CB9D2CFF-7FC3-46E2-A20C-B78633C187EC

FACULTY OF LAW, UNIVERSITY OF CAMBRIDGE 10 WEST ROAD, CAMBRIDGE CB3 9DZ Charity No. 1013738

  1. We confirm that, having considered our expectations and intentions for the next 12 months from the date of this letter and the availability of unrestricted reserves, the charity is a going concern.

  2. We confirm that all grants, donations and other income, including those subject to special terms or conditions or received for restricted purposes, have been notified to you. There have been no breaches of terms or conditions during the period in the application of such income. The charity did not receive any restricted income during the year.

  3. We confirm that we are not aware of any matters of material significance which should be reported to the Charity Commission.

  4. We confirm that all correspondence with regulators has been made available to you as independent examiners, including any serious incident reports.

  5. We confirm that we have no plans or intentions that may materially alter the carrying value and, where relevant, the fair value measurements or classification of assets and liabilities reflected in the financial statements.

  6. We confirm that the charity has satisfactory title to all assets, and there are no liens or encumbrances on the assets except for those disclosed in the financial statements.

  7. The effects of unadjusted misstatements are immaterial, both individually and in aggregate, to the financial statements as a whole. A list of the unadjusted misstatements is attached to your Letter of Comment.

  8. We confirmed that the charity does not require an audit under the Charities Act or under its governing document. You confirmed that you are satisfied that the charity qualifies as a small company for the purposes of the Companies Act and therefore it is entitled to exemption from audit. Further, you confirmed that no member or members have requested an audit pursuant to section 476 of the Act.

  9. We confirm that there are no companies associated with this charity for tax purposes.

We understand that in broad terms, a company is associated with another company if at any time within the preceding 12 months one company has control of the other or both are under the control of the same company, person or persons including an individual’s associates (spouse/civil partner, business partner, lineal relatives etc). This includes non-UK resident companies but excludes dormant entities.

We confirm that the above representations are made on the basis of enquiries of management and staff with relevant knowledge and expertise (and, where appropriate, of supporting documentation) sufficient to satisfy ourselves that we can properly make these representations to you and that to the best of our knowledge and belief they accurately reflect the representations made to you by the trustees during the course of your independent examination.

Yours faithfully

Juris Angliae Scientia Ltd Faculty of Law, University of Cambridge 10 West Rd, Cambridge, CB3-9DZ United Kingdom Registered in England & Wales Company No. 2659061 and Charity No. 1013738

Docusign Envelope ID: CB9D2CFF-7FC3-46E2-A20C-B78633C187EC

FACULTY OF LAW, UNIVERSITY OF CAMBRIDGE 10 WEST ROAD, CAMBRIDGE CB3 9DZ Charity No. 1013738

Signed on behalf of the board of trustees by:

30/6/2025

……………………………………………………….…. ……………………………

On behalf of Juris Angliae Scientia Limited

Date

Juris Angliae Scientia Ltd Faculty of Law, University of Cambridge 10 West Rd, Cambridge, CB3-9DZ United Kingdom

Registered in England & Wales Company No. 2659061 and Charity No. 1013738

Docusign Envelope ID: CB9D2CFF-7FC3-46E2-A20C-B78633C187EC

COMPANY REGISTRATION NUMBER: 02659061 CHARITY REGISTRATION NUMBER: 1013738

Juris Angliae Scientia Limited Company Limited by Guarantee Unaudited Financial Statements

31 August 2024

Docusign Envelope ID: CB9D2CFF-7FC3-46E2-A20C-B78633C187EC

Juris Angliae Scientia Limited

Company Limited by Guarantee

Financial Statements

Year ended 31 August 2024

Page
Trustees' annual report (incorporating the director's report) 1
Independent examiner's report to the trustees 11
Statement of financial activities (including income and
expenditure account) 12
Statement of financial position 13
Notes to the financial statements 14

Docusign Envelope ID: CB9D2CFF-7FC3-46E2-A20C-B78633C187EC

Juris Angliae Scientia Limited

Company Limited by Guarantee

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

Year ended 31 August 2024

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 2024.

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 four current directors are academic staff of the Law Faculty.

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Docusign Envelope ID: CB9D2CFF-7FC3-46E2-A20C-B78633C187EC

Juris Angliae Scientia Limited

Company Limited by Guarantee

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

Year ended 31 August 2024

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’s 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”).

During the covid-19 crisis, all BLC teaching was done online. When it became possible to return to faceto-face teaching, in the 2022-23 academic year, the BLC continued to offer the DELLS course in a 100% online format (which continued to be popular) in addition to teaching the course in a hybrid fashion (i.e. partly online and partly face-to-face) at a number of cities throughout CEE. 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. 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

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Docusign Envelope ID: CB9D2CFF-7FC3-46E2-A20C-B78633C187EC

Juris Angliae Scientia Limited

Company Limited by Guarantee

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

Year ended 31 August 2024

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 2023-24 (total:378) were higher (+73 students) compared to 2022-23. This growth was due to a combination of factors, mainly involving the addition of a new teaching centre (Zagreb) and a year-on-year increase in recruitment at certain centres (Bucharest, Poznan, Wroclaw, Online).

Centre DELLS CLD Centre Total
Bratislava 8 3 11
Bucharest 36 8 44
Budapest 0 2 2
China 12 12 24
Online 123 22 145
Poznan 16 1 17
Prague 12 2 14
Sofia 15 6 21
Warsaw 60 6 66
Wroclaw 15 0 15
Zagreb 19 0 19
TOTAL 316 62 378

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 fees for new recruits in 2023-24 were maintained at the same rates that applied in 2022-23. The course fee differs according to whether the BLC applicant is a full-time University student or not. Additionally, an ‘earlybird’ fee reduction scheme applies to anyone who registers before 1st July. Additional fee reductions apply to Ukrainian participants. A Returners fee applies to anyone wishing to complete the Diploma in a year other than that in which they first registered.

Participant category Earlybird fee Non-Earlybird fee
Students (Ukrainian) €100 €100
Non-students (Ukrainian €380 €380
Students €575 €660
Non-students €775 €860
Returner students €125 per module €125 per module

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Docusign Envelope ID: CB9D2CFF-7FC3-46E2-A20C-B78633C187EC

Juris Angliae Scientia Limited

Company Limited by Guarantee

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

Year ended 31 August 2024

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 2023-24

Lectures

In addition to receiving lectures and classes from the BLC’s full-time staff, during 2023-2024 BLC students were also able to attend/watch online lectures (live or pre-recorded) by the following people:

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Docusign Envelope ID: CB9D2CFF-7FC3-46E2-A20C-B78633C187EC

Juris Angliae Scientia Limited

Company Limited by Guarantee

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

Year ended 31 August 2024

Special Events:

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

Speaker Speaker Description
Lord Robert Carnwath Justice of the UK Supreme Court for 8years(2012-2020)
Sir Stephen Irwin Former Lord Justice of Appeal, Court of Appeal (England and Wales), Privy
Councillor
Prof. Marcin Wiącek Polish Ombudsman on Citizens' Rights and Professor of Human Rights,
University of Warsaw
Advocate-General,
Prof. Maciej Szpunar		 1st Advocate-General of the Court of Justice of the European Union
Marcin Olender Public Policy and Government Relations Manager Central and Eastern
Europe at Google
Prof. Adam Łazowski Professor of EU law at the University of Westminster; Visiting Professor at
the College of Europe (Natolin) and at Ivan Franko National University
Prof. Adam Bodnar Professor of Constitutional and Human Rights law, SWPS University,
Warsaw. Polish Ombudsman on Citizens’ Rights (2015-2021)
Prof. Marcin Matczak Professor of the Theoryand Philosophyof Law, Universityof Warsaw
Prof. Tomasz
Koncewicz		 Professor of EU Law, University of Gdańsk
Joss Saunders Oxfam's General Counsel and CompanySecretary, Charitylawyer.
Dr. Daryna
Dvornichenko		 Visiting research fellow at Oxford University's Department of Politics and
International Relations
Prof. Tetyana
Komarova		 Professor of EU Law and Head of EU Law Dept, Yaroslav Mudryi National
Law University.
Damian Falkowski Commercial barrister, specialisingin bankingandpropertylaw.

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Docusign Envelope ID: CB9D2CFF-7FC3-46E2-A20C-B78633C187EC

Juris Angliae Scientia Limited

Company Limited by Guarantee

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

Year ended 31 August 2024

Assistant Professor Of Law, University of Warsaw. Head of Sustainable Dr. Robert Rybski Finanse - Postgraduate Studies.

Barrister (18 St. John St. Chambers) and former British Law Centre tutor Dr. Christopher McNall (1994-1996).

University name BLC staff member Date
Charles University Dr. S. Terrett Oct 2023
Zagreb University Dr. S. Terrett Nov 2023
Adam Mickiewicz University, Poznan Dr. S. Terrett May 2024

CEEMC 2024

The CEEMC took place face-to-face in Prague on 26-28 April 2024. It involved the 16 teams below and was won by the team from the University of Ljubljana.

Team name City Country
Sofia University Sofia Bulgaria
Universityof Zagreb Zagreb Croatia
Charles University Prague Czechia
Free Universityof Tbilisi Tbilisi Georgia
PázmányPéter Catholic University Budapest Hungary
Mykolas Romeris University Vilnius Lithuania
Adam Mickiewicz University Poznan Poland
Universityof Warsaw Warsaw Poland
Wrocław University Wrocław Poland
Babeș-Bolyai University Cluj Romania
Alexandru Ioan Cuza University Iași Romania
West Universityof Timișoara Timișoara Romania
Universityof Trnava Trnava Slovakia
Universityof Ljubljana Ljubljana Slovenia
Facultyof Law Universityof Maribor Maribor Slovenia
Yaroslav Mudryi National Law University Kharkiv Ukraine

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Docusign Envelope ID: CB9D2CFF-7FC3-46E2-A20C-B78633C187EC

Juris Angliae Scientia Limited

Company Limited by Guarantee

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

Year ended 31 August 2024

The following prizes were paid by JAS in connection with the CEEMC 2024:

Prize Team Forename Surname Cost €
Winners Universityof Ljubljana Asta Gerjevič Debevec 300
Winners Universityof Ljubljana Ines Muzaferović 300
Winners Universityof Ljubljana Rok Vidmar 300
Best Speaker prize
(Professor William
CornishCMGKCFB)		 University of Zagreb Filipa Ledić 750
Best Speaker prize
(Lord Slynn of Hadley)		 Free University of Tbilisi Mariam Jikia 750
Best Written Pleadings West Universityof Timișoara Horea-Avram Ardelean 15
Best Written Pleadings West Universityof Timișoara Melisa Cheșpi 15
Best Written Pleadings West Universityof Timișoara Maria Curbet 15
Best Written Pleadings West Universityof Timișoara Carla Pervu-Milostean 15
Noted speaker Sofia University 'St. Kliment
Ohridski'		 Yoanna Chenalova 15
Noted speaker Free Universityof Tbilisi Salome Diasamidze 15
Noted speaker University of Zagreb - Faculty
of Law		 Julia Fueh Mihovilović 15
Noted speaker Charles University Marek Jankovský 15
Noted speaker Universityof Warsaw Michał Karolak 15
Noted speaker Universityof Trnava Raymond Kunštatský 15
Noted speaker Alexandru Ioan Cuza
Universityof Iași		 Raisa-Milena
Manolescu		 15
Noted speaker West Universityof Timișoara Carla Pervu-Milostean 15
Noted speaker Faculty of Law, University of
Maribor		 Lana Simončič 15

In addition to funding the aforementioned prizes, JAS also assisted a Ukrainian team from Yaroslav Mudryi National Law University by:

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Docusign Envelope ID: CB9D2CFF-7FC3-46E2-A20C-B78633C187EC

Juris Angliae Scientia Limited

Company Limited by Guarantee

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

Year ended 31 August 2024

Financial review

The charity generated income of €248,085 (2023: €207,122) during the year. Income from charitable activities increased from €175,368 to €215,560.

Expenditure for the year was €228,924 compared to €224,350 for 2023.

The charity made a profit of €19,161 for the year (2023: deficit of €17,228).

Reserves Policy

The unrestricted reserves represents the balance of funds from past operating results. The free reserves of €216,908 equates to approximately 11.5 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.

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. Two of JAS’s Directors (Professor Fentiman and Professor Morgan) have served for several years and have been involved in the teaching activities of JAS since the 1990s, so they are very 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 (Prof Morgan) or graduates of the course (Dr Yotova) or involved in raising finance for JAS’s activities (Mr Fletcher). 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.

On 14[th] January 2024, Mr Stephen Denyer passed away and was removed as a director from Companies House with effect from that same date.

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Docusign Envelope ID: CB9D2CFF-7FC3-46E2-A20C-B78633C187EC

Juris Angliae Scientia Limited

Company Limited by Guarantee

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

Year ended 31 August 2024

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 Prof J E Morgan Dr R V Yotova Company secretary Prof. 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 Moore Kingston Smith LLP 10 Orange Street Haymarket London, WC2H 7DQ

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Docusign Envelope ID: CB9D2CFF-7FC3-46E2-A20C-B78633C187EC

Juris Angliae Scientia Limited

Company Limited by Guarantee

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

Year ended 31 August 2024

Small company provisions

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

30/6/2025 The trustees' annual report was approved on .............................. and signed on behalf of the board of trustees by:

Prof J E Morgan Trustee

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Docusign Envelope ID: CB9D2CFF-7FC3-46E2-A20C-B78633C187EC

Juris Angliae Scientia Limited

Company Limited by Guarantee

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

Year ended 31 August 2024

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 2024 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 Moore Kingston Smith LLP Independent Examiner

10 Orange Street Haymarket London United Kingdom WC2H 7DQ

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Docusign Envelope ID: CB9D2CFF-7FC3-46E2-A20C-B78633C187EC

Juris Angliae Scientia Limited

Company Limited by Guarantee

Statement of Financial Activities (including income and expenditure account)

Year ended 31 August 2024

2024 2023
Unrestricted
fundsTotal funds Total funds
Note € € €
Income and endowments
Donations and legacies 5 32,297 32,297 31,752
Charitable activities 6 215,560 215,560 175,368
Investment income 7 228 228 2
-------------------------------- -------------------------------- --------------------------------
Total income 248,085 248,085 207,122
================================ ================================ ================================
Expenditure
Expenditure on charitable activities 8 (228,924) (228,924) (224,350)
-------------------------------- -------------------------------- --------------------------------
Total expenditure (228,924) (228,924) (224,350)
================================ ================================ ================================
-------------------------------- -------------------------------- --------------------------------
Net income and net movement in funds 19,161 19,161 (17,228)
================================ ================================ ================================
Reconciliation of funds
Total funds brought forward 197,747 197,747 214,975
-------------------------------- -------------------------------- --------------------------------
Total funds carried forward 216,908 216,908 197,747
================================ ================================ ================================

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 14 to 19 form part of these financial statements.

12

Docusign Envelope ID: CB9D2CFF-7FC3-46E2-A20C-B78633C187EC

Juris Angliae Scientia Limited

Company Limited by Guarantee

Statement of Financial Position

31 August 2024

2024 2023
Note € €
Current assets
Debtors 14 4,500 200
Cash at bank and in hand 244,905 253,943
-------------------------------- --------------------------------
249,405 254,143
Creditors: amounts falling due within one year 15 (32,497) (56,396)
-------------------------------- --------------------------------
Net current assets 216,908 197,747
-------------------------------- --------------------------------
Total assets less current liabilities 216,908 197,747
-------------------------------- --------------------------------
Net assets 216,908 197,747
================================ ================================
Funds of the charity
Unrestricted funds 216,908 197,747
-------------------------------- --------------------------------
Total charity funds 17, 18 216,908 197,747
================================ ================================

For the year ending 31 August 2024 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: 30/6/2025

| ovata.Signed by: Morpyaw 10965697A2CF41B... Prof J E Morgan Trustee

Company Registration Number: 02659061

The notes on pages 14 to 19 form part of these financial statements.

13

Docusign Envelope ID: CB9D2CFF-7FC3-46E2-A20C-B78633C187EC

Juris Angliae Scientia Limited

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 31 August 2024

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.

14

Docusign Envelope ID: CB9D2CFF-7FC3-46E2-A20C-B78633C187EC

Juris Angliae Scientia Limited

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 August 2024

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.

15

Docusign Envelope ID: CB9D2CFF-7FC3-46E2-A20C-B78633C187EC

Juris Angliae Scientia Limited

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 August 2024

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 2024 Funds 2023
€ € € €
Donations and sponsorship 32,297 32,297 31,752 31,752
============================ ============================ ============================ ============================
6. Charitable activities
Unrestricted Total Funds Unrestricted Total Funds
Funds 2024 Funds 2023
€ € € €
Student fees 191,019 191,019 150,584 150,584
Moot fees 24,541 24,541 24,784 24,784
-------------------------------- -------------------------------- -------------------------------- --------------------------------
215,560 215,560 175,368 175,368
================================ ================================ ================================ ================================
7. Investment income
Unrestricted Total Funds Unrestricted Total Funds
Funds 2024 Funds 2023
€ € € €
Bank interest receivable 228 228 2 2
============== ============== ============== ==============

16

Docusign Envelope ID: CB9D2CFF-7FC3-46E2-A20C-B78633C187EC

Juris Angliae Scientia Limited

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 August 2024

8. Expenditure on charitable activities

Unrestricted Total Funds Unrestricted Total Funds
Funds 2024 Funds 2023
€ € € €
Lecturers and teaching 162,616 162,616 161,980 161,980
Moot Court 37,797 37,797 38,654 38,654
Travel and subsistence 12,020 12,020 8,775 8,775
Hire of teaching rooms/equipment - - 633 633
Information Technology Support 4,336 4,336 4,117 4,117
Equipment expensed 491 491 536 536
Promotion 1,594 1,594 - -
Graduation and special events 1,950 1,950 2,751 2,751
Stationery and printing 394 394 496 496
Support costs 7,726 7,726 6,408 6,408
-------------------------------- -------------------------------- -------------------------------- --------------------------------
228,924 228,924 224,350 224,350
================================ ================================ ================================ ================================

9. Analysis of support costs

Unrestricted Total Funds Unrestricted Total Funds
Funds 2024 Funds 2023
€ € € €
Foreign exchange differences (156)
(156)		 1,240 1,240
Bank charges 804 804 928 928
Governance costs 7,078 7,078 4,240 4,240
-------------------------------- -------------------------------- -------------------------------- --------------------------------
7,726 7,726 6,408 6,408
================================ ================================ ================================ =======================

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:

2024 2023
€ €
Independent examiner’s fees 4,159 1,872
Accountancy fees 2,904 1,586
Other legal and professional costs 15 782
---------------------------- ----------------------------
7,078 4,240
============================ ============================

10. Staff costs

The average head count of employees during the year was Nil (2023: Nil).

17

Docusign Envelope ID: CB9D2CFF-7FC3-46E2-A20C-B78633C187EC

Juris Angliae Scientia Limited

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 August 2024

11. Net Income

Net income is stated after charging / (crediting):

2024 2023
€ €
Independent examiner’s fees
- Independent examination 4,159 1,872
- Accountancy services 2,904 1,586
Foreign exchange differences (156) 1,240

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.

No trustees received reimbursement of expenses during the current year (2023: One trustee for travel costs, €240).

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

2024 2023
€ €
Accrued income 4,500 200
============================ ============================
Creditors: amounts falling due within one year
2024 2023
€ €
Deferred income (fees received in advance) 24,925 37,314
Accruals 7,572 19,082
---------------------------- ----------------------------
32,497 56,396
============================ ============================
Deferred income
2024 2023
€ €
At 1 September 2023 37,314 31,685
Amount released to income (37,314) (31,685)
Amount deferred in year 24,925 37,314
---------------------------- ----------------------------
At 31 August 2024 24,925 37,314
============================ ============================

15. Creditors: amounts falling due within one year

16. Deferred income

Deferred income relates to income from courses due to take place in the 2024/25 academic year (2023: 2023/24 academic year).

18

Docusign Envelope ID: CB9D2CFF-7FC3-46E2-A20C-B78633C187EC

Juris Angliae Scientia Limited

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 August 2024

17. Analysis of charitable funds

Unrestricted funds

At At
1 September 31 August
2023 Income Expenditure 2024
€ € € €
General funds 197,747 248,085 (228,924) 216,908
================================ ================================ ================================ ================================
At At
1 September 31 August
2022 Income Expenditure 2023
€ € € €
General funds 214,975 207,122 (224,350) 197,747
================================ ================================ ================================ ================================

18. Analysis of net assets between funds

Unrestricted Total
Funds Funds
2024 2024
€ €
Current assets 249,405 249,405
Creditors less than 1 year (32,497)
(32,497)
---------------------------------- ----------------------------------
Net assets 216,908 216,908
================================ ================================
Unrestricted
Funds Total Funds
2023 2023
€ €
Current assets 254,143 254,143
Creditors less than 1 year (56,396)
(56,396)
---------------------------------- ----------------------------------
Net assets 197,747 197,747
================================ ================================

19. Related party transactions

Donations of €nil were received from a trustee during the year (2023: €5,000).

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

19