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2025-08-31-accounts

Docusign Envelope ID: 931AE787-AC21-805D-8394-66E0B290D7E1Docusign Envelope ID: 2A329A4A-9D32-8998-83BC-5261364F12B4

COMPANY REGISTRATION NUMBER: 02659061 CHARITY REGISTRATION NUMBER: 1013738

Juris Angliae Scientia Limited Company Limited by Guarantee

Unaudited Financial Statements

31 August 2025

Docusign Envelope ID: 931AE787-AC21-805D-8394-66E0B290D7E1Docusign Envelope ID: 2A329A4A-9D32-8998-83BC-5261364F12B4

Juris Angliae Scientia Limited

Company Limited by Guarantee

Financial Statements

Year ended 31 August 2025

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

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Juris Angliae Scientia Limited

Company Limited by Guarantee

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

Year ended 31 August 2025

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 2025.

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 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, from 2010, the BLC’s Diploma ceased to be issued by the University of Cambridge’s Institute of Continuing Education (“ICE”) and began to be issued directly by JAS. This caused some 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. Notwithstanding the dissolution of the formal relationship between JAS and ICE, numerous links continue to exist between the BLC and academics 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 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 2025

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). Clifford Chance (Warsaw branch) has sponsored the CEEMC since it began in 1995.

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 four written assignments. These may vary from year-to-year but will usually include 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 and inter-active and which involves practically applying the law to real-life situations. The BLC does not rely on pure memory-based teaching/ testing and instead encourages debate, constructive criticism and creative thinking. This methodology may be familiar to students of some UK educational institutions but it still differs 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 its 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

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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 2025

European Union (AG Michal Bobek; AG Maciej Szpunar; Judge Krystyna Kowalik-Bańczyk), the EU’s Data Protection Supervisor (Wojciech Wiewiórowski), the European Court of Human Rights (Judge Anna Adamska-Gallant), the Polish Human Rights’ Commissioner (Adam Bodnar), Minister of Justice (Adam Bodnar), Deputy Minister of the Environment (Beata Jaczewska), Supreme Court Judges (Leszek Bosek, Aleksander Stępkowski); 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 2024-25 (total: 303) was 75 lower when compared to 2023-24. Online groups and Bucharest saw the largest decrease. A number of locations did not run at all (Zagreb and Wroclaw).The recruitment statistics are summarised below.

Centre DELLS DELLS
Returners		 CLD CLD
Returners		 Centre
Total
Bratislava 5 3 2 0 10
Bucharest 13 6 3 0 22
Budapest 0 0 1 0 1
China 8 3 8 3 22
Cluj-Napoca 17 0 0 0 17
Gdansk 8 0 0 0 8
Online 47 18 15 0 80
Poznan 10 2 0 0 12
Prague 7 1 1 1 10
Sofia 5 2 1 0 8
Timisoara 14 0 0 0 14
Warsaw 87 7 3 0 97
Wroclaw 0 0 2 0 2
TOTAL 221 42 36 4 303

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 2024-25 were slightly increased from those which applied in 2023-24. Different fees apply to different categories of participants, each of which is shown below. 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.

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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 2025

Course Fee Category Amount
DELLS Students(earlybirds) € 625
DELLS Students(standard) € 725
DELLS Non-students(earlybirds) € 850
DELLS Non-students(standard) € 950
DELLS Returner students(earlybirds) € 125
DELLS Returner students(standard) € 125
DELLS Ukrainian Students(earlybirds) € 200
DELLS Ukrainian Students(standard) € 200
DELLS Ukrainian Non-Students(earlybirds) € 450
DELLS Ukrainian Non-Students(standard) € 450
CLD Students(earlybirds) € 550
CLD Students(standard) € 650
CLD Non-students(earlybirds) € 770
CLD Non-students(standard) € 870
CLD Returner students(earlybirds) € 150
CLD Returner students(standard) € 150
CLD Ukrainian Students(earlybirds) € 175
CLD Ukrainian Students(standard) € 175
CLD Ukrainian Non-Students(earlybirds) € 420
CLD Ukrainian Non-Students(standard) € 420

The fees remain 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 2024-25

Lectures

In addition to receiving lectures and classes from the BLC’s full-time staff, during 2024-2025 BLC students were also able to attend/watch online lectures (live or pre-recorded) 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 2025

Special Events:

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

Speaker Speaker Description
Dame Eleanor
Sharpston DMCG
KC		 Former Advocate-General of the Court of Justice to the European
Union
Judge Krystyna
Kowalik-Bańczyk		 Judge of the Court of Justice to the European Union (General Court)
Judge Nina Półtorak Judge of the Court of Justice to the European Union (General Court)
Judge Jan Passer Judge of the Court of Justice to the European Union (Main Court)
Advocate-General,
Prof. Maciej Szpunar		 1st Advocate-General of the Court of Justice of the European Union

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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 2025

University name BLC staff member Date
Adam Mickiewicz University, Poznan Dr. S. Terrett Dec 2024
Adam Mickiewicz University, Poznan W. Odogwu April 2025
UniversitateaBabeș-Bolyai, Cluj Dr.S. Terrett May2025

CEEMC 2025

The CEEMC took place face-to-face in Warsaw on 25-27 April 2025. It involved the 18 teams below and was won by the team from the University of Ljubljana.

No. Team Country and name
1 BULGARIA: Sofia University 'St. Kliment Ohridski'
2 CROATIA: University of Zagreb - Faculty of Law
3 CZECHIA: Charles University (Prague)
4 CZECHIA: Masaryk University (Brno)
5 GEORGIA: Free University of Tbilisi
6 POLAND: Adam Mickiewicz University (Poznan)
7 POLAND: Akademia Leona Koźmińskiego - Kozminski
University
8 POLAND: College of Europe Natolin
9 POLAND: University of Warsaw
10 POLAND: University of Wrocław
11 ROMANIA: "Babeș-Bolyai” University from Cluj-Napoca
12 ROMANIA: Alexandru Ioan Cuza University of Iași
13 ROMANIA: West University of Timișoara - Faculty of Law
14 SLOVAKIA: Comenius University in Bratislava, Faculty of Law
15 SLOVAKIA: University of Trnava
16 SLOVENIA: University of Ljubljana
17 UKRAINE: Ivan Franko National University of Lviv
18 UKRAINE: Yaroslav Mudryi National Law University (Kharkiv)

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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 2025

The following prizes were paid by JAS in connection with the CEEMC 2025:

Team name First Last Prize awarded EUR
Universityof Ljubljana Anja Košmrlj Winning team prize 300
Universityof Ljubljana Maja Kalin Winning team prize 300
Universityof Ljubljana Maja Časar Winning team prize 300
Universityof Ljubljana Rok Tretjak Winning team prize 300
University of Ljubljana Maja Kalin Prof.William Cornish Best
Speaker		 700
University of Zagreb – Faculty of
Law		 Patricija Čeović Lord Slynn of Hadley Best
Speaker		 700
Adam Mickiewicz University Amelia Żukowicz Best written pleadings
prize		 20
Adam Mickiewicz University Martyna Walkowiak Best written pleadings
prize		 20
Adam Mickiewicz University Natalia Stefańska Best written pleadings
prize		 20
Adam Mickiewicz University Jakub Leciejewski Best written pleadings
prize		 20
University of Zagreb – Faculty of
Law		 Nika Vicković Noted speaker prize 20
Comenius University, Faculty of
Law		 Ema
Anna		 Chromá Noted speaker prize 20
Charles University Filip Čepelák Noted speaker prize 20
Free Universityof Tbilisi Ana Chkhikvadze Noted speaker prize 20
College of Europe Natolin Nina-
Raluca		 Bucataru Noted speaker prize 20
Masaryk University Jaromír Chroustovský Noted speaker prize 20
Babeș-Bolyai University, Faculty
of Law		 Martina Blaj Noted speaker prize 20
Ivan Franko National University Diana Onyshchak Noted speaker prize 20
Sofia University Fuat Rasim Noted speaker prize 20

In addition to funding the aforementioned prizes, JAS also assisted two Ukrainian teams (i.e. Yaroslav Mudryi National Law University, Kharkiv and Ivan Franko National University, Lviv) 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 2025

Financial review

The charity generated income of €220,487 (2024: €248,085) during the year. Income from charitable activities decreased from €215,560 to €189,481.

Expenditure for the year was €241,225 compared to €228,924 for 2024.

The charity made a deficit of €20,738 for the year (2024: surplus of €19,161).

Reserves Policy

The unrestricted reserves represents the balance of funds from past operating results. The free reserves of €196,170 equates to approximately 10 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 Limited (“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 (Prof. Fentiman and Prof. 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 May 2021 to remove the geographical limitations on the charity’s activities.

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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 2025

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 Prof. R G Fentiman Mr N Fletcher Prof. J E Morgan Dr R V Yotova Dr C I J McNall (appointed 27 June 2025) 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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Juris Angliae Scientia Limited

Company Limited by Guarantee

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

Year ended 31 August 2025

Small company provisions

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

21/5/2026 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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Juris Angliae Scientia Limited

Company Limited by Guarantee

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

Year ended 31 August 2025

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 2025 which are set out on pages 12 to 19.

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

22/5/2026

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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 2025

2025 2024
Unrestricted
fundsTotal funds Total funds
Note € € €
Income and endowments
Donations and legacies 5 30,808 30,808 32,297
Charitable activities 6 189,481 189,481 215,560
Investment income 7 198 198 228
-------------------------------- -------------------------------- --------------------------------
Total income 220,487 220,487 248,085
================================ ================================ ================================
Expenditure
Expenditure on charitable activities 8 (241,225) (241,225) (228,924)
-------------------------------- -------------------------------- --------------------------------
Total expenditure (241,225) (241,225) (228,924)
================================ ================================ ================================
-------------------------------- -------------------------------- --------------------------------
Net income and net movement in funds (20,738) (20,738) 19,161
================================ ================================ ================================
Reconciliation of funds
Total funds brought forward 216,908 216,908 197,747
-------------------------------- -------------------------------- --------------------------------
Total funds carried forward 196,170 196,170 216,908
================================ ================================ ================================

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.

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Juris Angliae Scientia Limited

Company Limited by Guarantee

Statement of Financial Position

31 August 2025

2025 2024
Note € €
Current assets
Debtors 14 1,461 4,500
Cash at bank and in hand 250,454 244,905
-------------------------------- --------------------------------
251,915 249,405
Creditors: amounts falling due within one year 15 (55,745) (32,497)
-------------------------------- --------------------------------
Net current assets 196,170 216,908
-------------------------------- --------------------------------
Total assets less current liabilities 196,170 216,908
-------------------------------- --------------------------------
Net assets 196,170 216,908
================================ ================================
Funds of the charity
Unrestricted funds 196,170 216,908
-------------------------------- --------------------------------
Total charity funds 17, 18 196,170 216,908
================================ ================================

For the year ending 31 August 2025 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:

21/5/2026

Prof. J E Morgan Trustee

Company Registration Number: 02659061

The notes on pages 14 to 19 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 2025

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.

These accounting policies have been applied consistently throughout the current and preceding year.

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 for at least 12 months from approval of these accounts.

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 2025

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: 931AE787-AC21-805D-8394-66E0B290D7E1Docusign Envelope ID: 2A329A4A-9D32-8998-83BC-5261364F12B4

Juris Angliae Scientia Limited

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 August 2025

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 2025 Funds 2024
€ € € €
Donations and sponsorship 30,808 30,808 32,297 32,297
============================ ============================ ============================ ============================
6. Charitable activities
Unrestricted Total Funds Unrestricted Total Funds
Funds 2025 Funds 2024
€ € € €
Student fees 160,671 160,671 191,019 191,019
Moot fees 28,810 28,810 24,541 24,541
-------------------------------- -------------------------------- -------------------------------- --------------------------------
189,481 189,481 215,560 215,560
================================ ================================ ================================ ================================
7. Investment income
Unrestricted Total Funds Unrestricted Total Funds
Funds 2025 Funds 2024
€ € € €
Bank interest receivable 198 198 228 228
============== ============== ============== ==============

16

Docusign Envelope ID: 931AE787-AC21-805D-8394-66E0B290D7E1Docusign Envelope ID: 2A329A4A-9D32-8998-83BC-5261364F12B4

Juris Angliae Scientia Limited

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 August 2025

8. Expenditure on charitable activities

Unrestricted Total Funds Unrestricted Total Funds
Funds 2025 Funds 2024
€ € € €
Lecturers and teaching 171,929 171,929 162,616 162,616
Moot Court 38,153 38,153 37,797 37,797
Travel and subsistence 12,561 12,561 12,020 12,020
Information Technology Support 3,468 3,468 4,336 4,336
Equipment expensed 618 618 491 491
Promotion 1,966 1,966 1,594 1,594
Graduation and special events - - 1,950 1,950
Stationery and printing 331 331 394 394
Support costs 12,199 12,199 7,726 7,726
-------------------------------- -------------------------------- -------------------------------- --------------------------------
241,225
================================		 241,225
================================		 228,924
================================		 228,924
================================

9. Analysis of support costs

Unrestricted Total Funds Unrestricted Total Funds
Funds 2025 Funds 2024
€ € € €
Foreign exchange differences 916 916 (156) (156)
Bank charges 4,286 4,286 804 804
Governance costs 6,997 6,997 7,078 7,078
-------------------------------- -------------------------------- -------------------------------- --------------------------------
12,199 12,199 7,726 7,726
================================ ================================ ================================ =======================

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:

2025 2024
€ €
Independent examiner’s fees 4,845 4,159
Accountancy fees 2,152 2,904
Other legal and professional costs - 15
---------------------------- ----------------------------
6,997
============================		 7,078
============================

10. Staff costs

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

17

Docusign Envelope ID: 931AE787-AC21-805D-8394-66E0B290D7E1Docusign Envelope ID: 2A329A4A-9D32-8998-83BC-5261364F12B4

Juris Angliae Scientia Limited

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 August 2025

11. Net Income

Net income is stated after charging / (crediting):

2025 2024
€ €
Independent examiner’s fees
- Independent examination 4,845 4,159
- Accountancy services 2,152 2,904
Foreign exchange differences 916 (156)

12. Trustee remuneration and expenses

No trustees received any remuneration for services as a director or trustee during the current or prior year.

During the year, Prof. J E Morgan received a fee of €750 for delivering a series of lectures (2024: €nil).

No trustees received reimbursement of expenses during the current year (2024: none).

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

2025 2024
€ €
Accrued income 1,461 4,500
============================ ============================
Creditors: amounts falling due within one year
2025 2024
€ €
Deferred income (fees received in advance) 39,770 24,925
Accruals 15,975 7,572
---------------------------- ----------------------------
55,745 32,497
============================ ============================
Deferred income
2025 2024
€ €
At 1 September 2024 24,925 37,314
Amount released to income (24,925) (37,314)
Amount deferred in year 39,770 24,925
---------------------------- ----------------------------
At 31 August 2025 39,770 24,925
============================ ============================

15. Creditors: amounts falling due within one year

16. Deferred income

Deferred income relates to income from courses due to take place in the 2025/26 academic year (2024: 2024/25 academic year).

18

Docusign Envelope ID: 931AE787-AC21-805D-8394-66E0B290D7E1Docusign Envelope ID: 2A329A4A-9D32-8998-83BC-5261364F12B4

Juris Angliae Scientia Limited

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 31 August 2025

17. Analysis of charitable funds

Unrestricted funds

At At
1 September 31 August
2024 Income Expenditure 2025
€ € € €
General funds 216,908 220,487 (241,225) 196,170
================================ ================================ ================================ ================================
At At
1 September 31 August
2023 Income Expenditure 2024
€ € € €
General funds 197,747 248,085 (228,924) 216,908
================================ ================================ ================================ ================================

18. Analysis of net assets between funds

Unrestricted Total
Funds Funds
2025 2025
€ €
Current assets 251,915 251,915
Creditors less than 1 year (55,745) (55,745)
---------------------------------- ----------------------------------
Net assets 196,170 196,170
================================ ================================
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
================================

19. Related party transactions

Transactions with trustees are disclosed in note 12.

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

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