FIGHT1P￿ FOR IUSTICE ON DEATH KOW AMICUS The Andrew Lee Jones Fund Limited (A company limited by guarantee) ANNUAL REPORT AND FINANCIAL sfATEMENTS Year Ended 31 March 2023 'ACTrIPSYB9* 05112r2023 COMPANIES HIXJSE A10 Charity no: 1019651 Company no: 02797826 The Andrew Lee Jones Fund Llmlted (tla Amlcus) Annual Report and Flnanclal Statements Year Ended 31 March 2023 Contents Page Legal and administrative Informabon Report of the Board of Trustees Independent Examinerfs Rep)rt ststement of financial actiwties io Balance sheet li Notes to the financial ststements 12 The Andrew Lee Jones Fund Llmlted (tla Amlcus) Annual Report and Flnan¢lal Statements Year Ended 31 March 2023 LEGAL AND ADMINisfRATIVE INFORMATION The And￿W Lee Jones Fund ￿rnited Cthe CharitrK) (Va Amicus) is a charitable compary limited by guarantee, incorporated ijn 9 March 1993, with charty registration number 1019651 and company registration number 02797826. Trustees and dirertors (Management Commlttee) The Trustees of the Charity, who fomi the Man&Jement Committee, and who served during year were: Claire Jenknn5 - Co-chair Joanne Cross~ Colhair Hannah Goman - Trustee Maziar Jamneiad - T￿￿ee Rob Page - Trustee and Company Secretsry Seymour Lightman - Trustee and Treasurer (apwnted 1610212023) Executlve Dlrector Day-to-day management of the Charity in tre year was delegated to the Executive Director, Margot RavenscrofL Patrons Dr Jan Arriens, Founder, LIfe￿ne5 istair Carmichael MP Peter Carter QC Richard Dieter Sophie Gamer Sunny Jacobs Claire Van Kampen Prof Julian Killingley Robin Maher Jane OffKer. Founder, Amicus ster Helen Prejean Wilbert l￿deBU Dawd Rowntree Sir Mark Rylance Sarandon BarorEs5 Stern CBE Nick Trenticosta Benjamin Zephaniah Reglstered offi l York Mansions 215 Earls Court Road London SW5 9AF Operatlng address The Old &me Centre Petersfield Road Liss Hampshire GU336A4 Independent examiner Charles Ssempiiia, FCA NfP Accountants Ltd 3rd Hoor 86-90 Paul Street EC2A 4NE The Andrew Lee Jones Fund Llmlted (t/a Amlcus) Annual Report and Flnanclal Statements Year Ended 31 March 2023 TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2023 The Trustees submit thar rwt and the finanaal statements for the year 31 March 2023 CYE23?. Legal forni and governing documents The Charity is a charitable Comp￿ry limtsd by guarantee and was incorpcfited, a￿1 registered as a charity, on 9 March 1993. The Charity was estallished urvjer a Memorandum of Assoaation, whith defines objects and powers of the Charity, and is govemed ur¥Jer its ArtKJes of Association. In the event of the Charity beirg wound up, the Trustees would each be required to contribute an amount not exceeding £1. Governance and Management Committee Members of the Management Committee, who are directors for the wrpose of company law and trustees for the purpose of charity law, who served during the year aThJ up to the date of this rep)rt are set ijrt on page 3. The Management Ccmmittee is resp)nsible ts the strategic ¢Jrection and p￿ICY of the tharity and meets at least quarterly. In accordance with the requirements of the Men￿randum and Artides of A59)ciation, the members of the Management Committee CTrustees? are required to ￿tire from Offi￿ at eath Annual General Meeting and are eligible f¢y re-electi¢)n. Up)n aptM)intment, rEw rr￿bets a￿ giv￿ an irth1ct1￿ to tr* Charity (i) by the Executive Director ￿gardIng the operational running of the (harty and (li) by a Twstee or by the Company Secretsry regarding UEir legal resp)nsibilities. In addition, new members sign a corthtt oulliniNJ their resm)nsitilities and their commftment to abide by the Trustee5 CcKie of Conduct. AJI members of the Management committ￿ give their Voluntari￿ received no benefft5 from the Charity. Public benefft The Trustee5 have referred to the guidan￿ contsined in the (harws CommissKffi'S general guidan￿ crf) public benefit when reviewing objectives and in planning future activities. Ri$k Management The Trustees have ￿vieWed the major risks to wthich the is eXr￿￿. Where appropriate, controls have been estsblished to mitigate tr*)se risks. The Trustee5 a￿ committed to a strategy of d1vers1￿.ng the Charity's sources of fiJnding as far as poSsi￿e in order to er$U￿ Chanty is not dg￿dent on any one source in carying out its activities. The ObjeLtives of the Charity The objects of the Charty are to womote the relief of sufferiThJ and distress to trw)se persors arK1 families of those persons who are awaitin9 executNM in any stste of the United States of America and, who for reason of their poverty, are in need of legal or other a￿Stan￿ to ensure the preservation of their rights of appeal and to ensure that their impriS￿mert arKI Serten￿ are administered as far as is possible humanety. Review of Actbvities of the Chaiity in 2022123 and Planned Future Developments The whole staff now work partially remotety vthith we envisage telng a petTrkinent SttuatI￿. The continued remote working has. howevw, opened opportunities to increase volurteer capacty, and we now run a full complement of gx to nir￿ UK-based volunteers on a three-month rolling basis who support the increasing need for the work Amiojs does. These volunteers also tenefit from structured training ar￿ education The Andrew Lee Jones Fund Umlted (tla Amlcus) Annual R¢port and Flnanclal Statements Year Ended 31 March 2023 opportunltles with a flexible worktng nK#Jel for volunteers who W￿k1 otherwise nct be atle to gain thls experience. A large focus during YE23 was restarting our in-person events and our conttnued objective to expand our UK- based casework. We continue eM￿aYIng fijrther methc*Js of remote invofvement and structuring of casework along with continued development of E-Discovery technolcgy, enabling effective Froniioring and streamlining of pmjects with the pro bono lavryers in our affiliates. We have inueased our affiliate5 to 23 fimis and five universities, leading to a wide selection of casework affiliats teams, rfudirwJ several firms working on Amicus, projects across their international Offi￿5. Our university student groups have remained strry arml have run several krtures and events online. Many universities have now run in person events and fUndra￿r$. Amicus alumni have been involved in many tslks Funding remains a key objective and going forward we will fws grant applicati￿5 and fvndraisirwj events. Wrth the addition of an Events & Fundraisiw Events Officer stsrtiThJ in April 2023 we antiapate an i￿rease in events and grant f￿￿lThy in the next year. We are very gratefijl that Kingsley Nath continued to host us in its Londcffl aty Offi￿ in 2023; we have desk space ￿ days a week, Thursday and Friday. and ad hc( meetirKJ rc¥)ms on other days. Kingsley Napley also very knndly has provided long-temi storage Spa￿ which, fc￿ examp￿, enables us to Store copies of our publications. The Charity has continued to fulfil ts airns arnl obpctrvesthrouglbxrt tre year. Signffirant actNibes have included the followng: . USPlacements In person US placements re-*arted and frthn A￿. 2022 to March 2023 we Pla￿ 20 volunteers full-time in US offices. We provided direct assIstar￿ in 13 cases, whith canrM)t be named at present as remain ongoing, induding at Federal aTrJ Stste stsge appeals a￿1 pre-trial cases as well as demerry preparatKJn for four Louisiana cases as part of the bigger demenry drive in that 5kte. We continued the important work assisting with lfyation sUrroU￿ling the Raaal Justice Act in North Carolina. working with the ACLU. Although no further dats Collect￿ was fM)SSible. Arnicus continued its work in St. Louis, Mi59)uri in collaboration with US partner Capital Sente￿ing Insiitute. This Project 15 based out of ￿ St. Louis Law Sch)ol legal dinic and is a comparative study. FdlowrKJ Prof. Paternosterfs death in 2017, Prof. Jeff￿Y Fagan from Columbia University tcok over as lead researcher. Several meetings this year tCKJk pla￿ to develop data further, with teams cOnd￿tir￿j 3Tr1 and 4th revie•YS. A thorough data review is due in the following year with a Mew to use the wrrent data we have for a report. Amicus continued strengtheniro the Florida Proptt, Monit￿7r￿j and analysirKJ live potential capltsl cases a¢YOSS Florida led by Hannah Gomian (Amicus Twstee) at the Florida Center for Capital Representstion and the Balanced JustKe Project with further ana￿￿5 being done by FIU. We provided briefing sessions and twoke training for an increasing number of firms and chambers Involved in casework, with over 700 Lawyers assisting from 22 different affiliate fim)s. Induded in this activity, Amicus conducted more than 25 briefing sessors for r￿¥ casework teams. We also had five unIve￿ty affiliates with Amicus dinics wot*ing on casework projects. rraining The bi-annual Amicus death penalty trainirKJ events have continued to be suc￿Sful. in Autumn 2022 we had 127 delegates sign up, this was our first h￿Id training, and in SprirKJ 2023 we had 92 delegates as online only. Our speakers at the spring and autumn sessiors irKlwJ&J fornw ¢Jeath row imlates, and Amicus Patrons, Sunny Jacobs and the late Peter PrirvJle. The US legal practitioners ar￿ academics who assisted with the training induded leading (apitsl attorneys and academics, nameiy: Jerilyn Bell, Christian Lamar, Christs'na Rudy, ljristy D￿kersOn, Doug Pas9)n, Derek VerHagen, Naomi Fenwick, Prof. Jim Marcus, and Prof. Ra￿1 Schonemann. The Andrew Lee Jones Fund Llmlted (tla Amleus) Annual Report and Flnanelal Statements Year Ended 31 March 2023 Talks & Fundratsing E￿ts Our first event in YE23 was a serie5 of W￿bInar5 in July by Dr Jon Yorke. th Lèath Row... was a series of four live cffiline sessions discussiThJ issues relatiThJ to the death penalty, namely: Art Religion, Medical and Time. We have continued to have a wmle St￿lent reach with our universty groups with representatives in 21 universities. This year we trained 29 student representatives, of whom 21 were aclive throughout the year. We are finding challenges with online events in student engagement bu¢ despite th5, we continue to develop student participation and opp)rtunrties. We had a team in the Royal Parks Half MaratFN)n, which generated interest on S￿al media and raised over £500. We ran our secornl student awards in YE23: Stand Up Out This event was online with prorninent alumni speakers. Our second, and key, fijndraiser and awarene55-raisiThJ event for YE23 was the fourth of our annual C￿Mp￿1 ofjuSt￿ Award5 along with a wrtual panel event: V(yces of Justice, centred around Herman Lindsey, death row exonortt, who was the keyrth speaker. The awards were p￿sented by two of our guest attr)rneys from Georgia Caprtal offi￿.. Sha￿a Galk)way and Christy DKkerson. This event also highlighted Lwr involvement wtth the on-going work surrounding rdcial Injusti￿ in the death penalty and a55OCiated litigation in North Carolina. The event was held on 3 November 2022, with 88 registered participants. We are hugely grateful to our supwrters kn making this event a 9￿3t success. Our social medta reach has also expanded with increased interaction with our media across all platfom15, particularty Instsgram as a leadiw medium. AmKusJournal Two editions of the Amicusjoumalwere published in YE23, edited by Its new eminent board. Prof. Jeffery Fagan, Prof. Akxis Hoag, Russell %etler and Margot Raverwroft (Executive Director). Prior to his death, Mark George KC (Amicus Trustee) was a long-standing key member of this board. Diana Rescaldani (Operations & Casework Manager) also made a significant contritmjtion to the Joumal during the year by sub-editing certsin articles. We are delighted to welc￿￿ Prof Leslie Thomas KC to the Journal Board this year and he will be writing the Edltorial for 45th editmjn of the Joumal due for publiots'on in August 2023. Grant Making Policy The policy for grants, whith a￿ made frcffl resin￿ fLYKls, indudes that: _ all applicants are requi￿ to sulxnit an applicat￿￿ f¢)rn, a curriculum vitse and one ty more samples of written work; they a￿ theJ) required to attend an intetview whith is COnd￿ted on an equal opportunities. basis, with at least ￿ and usually three intermewers", applicants are graded against criteria of which they a￿ inforn￿d in advan￿. applicants are usually given construcbve feedback from th￿r applic3tions, whether or nrt are successful. and applicants are required to urKJertske the Amicus trainiry programw￿ in order to qualify for a pla￿ment or award. The crlterk that are set tr awar(1s a￿ as follu•¥S: _ grx)d Interpersonal skills. gtxd oral and written communication skins: evidence of a background under5tarKiing of captsl puni5hma* law and procedure in the US; a rnatU￿ and clear understandirrfj of the S￿al issue5 surrounding capital punishment and the problems faced when representing inmates awaiting raiitsl punishment in the US. experien￿ of Wo￿n9 in an Offi￿ enwronment, preferab￿ wothrKJ in some aspect of litigation; a basic understanding of legal professional conduct; a proven commitment to and past interest in human rights issues aThJ capital punishment in particular. a desire to have a fijture invofvemert in capitsl defen￿ work or related fields,. and evidence of vduntsry wor The Andrew Lee Jon¢s Fund Llmlted (tla Amlcus) Annual Report and Flnanclal Statements Year Ended 31 March 2023 Thanks go partkularfy to the followlng: Kingsley Napley: For the generous donation of an Offi￿ and equiFMnent to accommt)Jate the Am￿uS staff a￿1 UK volurteers durin9 the YE23 and to date. The Trustees and the stsff al￿ would like to tske this opwrtunty to express thelr Iwrtfett thJ)ks to IKI long- stsnding aTrd key members of the Amicus commuNty died in December 2022. Mark George KC, who had been a Trustee Sin￿ 2008, was instrumental in developing- and a regular speaker at - our highty-regarded biannLkql trainiTrJ programme and in the creats.on of the renowned Amitusjoumal He also instigated a regular annual programme of awareness- and fund-rai%ng tslks across the UK. Mar￿S experience and wisdom, his active involvemert in our will te 5(xety missed. Peter Pr￿gle, akmg with his wrfe Sunny Jacobs, had been a Patron for over 15 years. His terrible experience as a wroFYJfulty convitted man on death row, which he shared - alongside Sunny, also an exoneree - with such frankness and humilty, to many Amicus aLMJiences over the years, inspired literally huThJreds of volunteers to. undertake pro bono capital defen￿ work. The1055 of Peterfs contrityjtion to our work will leave a large hole which will be hard to fill. financlal Review The Trustees have established a whereby the unrestricw fvnds not committed ()r invested in tsngible fixed assets held by the ￿arity Cadjusted unrestricted reserverf) should cover between three aTrJ six months, runniThJ costs. Adjusted unrestricted reserves at 31 March 2023 of £128,875 (2022: £117,755) amwnted to 10 months, runniThJ costs (2022: 11 months). The Trustees have authorised an in￿aSe in headcount for the following year, which should bring unrestricted reserves into line with its ststed FKJlicy over time. The additional role will be speciftGilty f(Kused on event planniThJ and fundraising. Gtven the challeThJing economic conditions in the UK. the Trustees will continue to d05ely monitor reserves and, if necessary, curtail activ¢ties and expenditure Ir they feel the Charity is at risk of not beiThJ able to meet its core worknng capital requirements. Investments The Trustees review the arrangements for h￿dIng fU￿J$ frorn time to ts.me and adopts a cautious approach to investmenL currenuy utilising an instant-access interest-beariThJ bank account for the deFQ5it of surplus funds. Fin The finanaal statements show a surphjs fc* the year of £11.72? (2022: a surplus of £19,300). Income for the year of £218,641 was £66.331 MO￿ than that recorded for 2022. £40,251 of this increase wa5 attributsble to the one￿ff impact of.. {1) tha￿Ing the accounting pjlicy for income recojnition and (li) reccgnising donated facilities and se￿￿$ income for the current but rvjt the prior re￿Ing peric￿. The balance of the increase was attributable to an increase in (Jonatiorns and grants received, as offset by a reductTron in fundraising income. Expenditu￿ tr the year of £206,914 was £73,￿4 nw)re than that recc￿ded for 2022, a Varian￿ that was laryely explalned by: (i) an inflation-led increase in staff costs in the current retM)rtirvJ period, (li) an increase in grants awarded under the volunteer placements wojramme versus the prior period and (iii) the pJpenses retating to the donated facilitses servKes referred to alw. The cash holdings of the Charity at 31 March 2023 totalled £116,946, a ynall reduction on the balantr rewrted at 31 March 2022 of £119,939. The Andrew Lee Jones Fund Llmlted (tla Amlcus) Annual Report and Flnanclal Statements Year Ended 31 March 2023 Responsibllltles of the Tntstees (dlrertors) Company and tharty law requires the Trustees (directors) to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity as at the balan￿ sheet date and of its incoming resources and expermlitures occurred for the firk7r￿lal year. In preparing those financial ststements, the Trustees (dirertors) are required to: select suitable accountirwj pdioes arkd apply them ccrfwtenty; make judgements and estimates that are reasonable and prudent; stste whether the applicable UK Accounting Standards have been followed, sub*tt to any material departures disdosed and eX￿ained in the financial statements; ar prepare the finanaal ststements on the going concem bags. The Trustee5 (directors) have overall resp)nsbtlity for ensuriThJ that the Charity has an appropriate system of controls, financial and otherwise. They are also resPC￿lble for keeping proper accounting records which disdose with reasonable accuracy at any financial pM)sition of the Charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They a￿ also responsible for safeguarding the assets of the Charty and hence of ta￿n9 reasonable steps for the prevention detection of fraud and other irregularities. clai￿ Jenknns, Crfhair Seymir L￿htfflan, Trea￿J￿r 28 November 2023 28 November 2023 The Andrew Lee Jones Fund Llmlted (tla Amltu$) Annual Report and Flnan¢l•l Statements Year Ended 31 Marth 2023 INDEPENDENT EXAMINER'S REPORT To the Trustees of Andrew Lee Jones Fund Limited (tla Amicus) Responsibilities and basis of report As the charity trustees of the company (and also its directors for the purwses of company law) are responsible for the preparation of the ￿COUnts in aCcOrda￿e wlth the requI￿rner￿ of the Companies Act 2006 {'the 2006 ACV) Having satlsfied mysdf that the accounts of the company are not required to be audited urnler part 16 of the 2006 Act and are elvjible for independert examirkition, I reFXIrt in reS[￿tt of my examinat*)n of your CC￿npanwS accounts as carried out under section 145 of the CharIt￿S Act 2011 (Ihe 2011 Act,). In carrying out my examination I have followed the tlrections given by the Charity Commisgon under secticffi 145(5)(b) of the 2011 Indep￿dent examIne￿S statement I have completed my examination. I confim that Th) matters have come to my attenticm in connection with the examination 9iving me cause to believe that in any material ￿spect. accounting records We￿ not kept in respect of the company as required by section 386 of trE 2CN)6 Act. or 2. the accounts do not accord with those records; or 3. the accounts do not CLYnply with the accounting requirements of section 396 of the 21]06 Art other than any requirement that accounts give a Irue arKI fair vie*¥ which is a matter constdered as wt of an independent examination: or 4. the accounts have rnt t*en prepared in accc￿dan￿ with the meth¢JJs and principles of the Ststement of Recommended prattl￿ for accounting and repxtirrfj by charities (appficable to charities preparing their accounts in accordance ￿th the Finanaal Rel￿1￿j Starnlard applicable in the UK and Republic of Ireland {FRS 102)). I have no conwns and have corne aryoss r*) other matters in connection with the eXaMinat￿n to which attents'on should be drawn in this reFX)rt in order to enable a rKoper understsnding of the aCc￿nts to be reached. Charles Ssempiiia FCA NIP Accountants Ltd 3rd Floor 86-90 Paul Street EC2A 4NE 29 November 2023 Th¢ Andrew Lee Jones Fund Umlted (tla Amlcus) Annual Report and Flnanclal Statements Year Ended 31 March 2023 STATEMENT OF FINANCIAL AcrIvrrIES (including Income & Expenditure Account) for the year-ended 31 March 2023 Unrestrlcted RestrScted Fund5 Funds Total Funds Total Funds 2023 2023 2023 2022 Income: Donatior Grant income Charitsble actiwties Investment income Other 166,366 167.365 24,000 25,781 182 1,313 103,589 16,953 31,716 20,(Xrt) 25,781 182 1,188 125 52 Total 197 517 21 124 218 641 15 310 Expenditure: Furnlraising Grants made (Xher charitsble actiwties 9,837 9,837 20.CNX) 177,077 6,746 6,782 119,482 20,(Krf) 95 176,982 T¢)tal 20 095 206 914 133 010 Surplus for the period 10,698 1,029 11,727 19,300 FurKls brought forward 119,266 119,316 100,016 Funds carried forward 1079 131043 119 316 The statement of financial activibes Ind￿ all gains andlosses recognised during the year. All income and exp￿ditUre derived from o)ntinuing activibes. *Fundraising expenditure was rKr&ised by É6,171 from £575 to £6,746. Expenditure on other charitable acbvities was decreased by £6,153. The restatement re￿ted to the apwtionment of support costs (see note 7) and the correction of a Gisting error of £18. io- The Andrew Lee Jones Fund Umlted (tla Amlcus) Annual Report and Flnanclal Statements Year Ended 31 Mar¢h 2023 Company registration number 02797826 BALANCE SHEET As at 31 March 2023 2023 2022 Fixed assets Tangible fixed assets li 1,089 1,511 Current assets 12 15,625 Cash at bank and in hand 132,571 119,939 Creditors: amounts falling due within one year 13 Net current assets 129.954 117,805 Net assets 119 316 Funds Unrestrirted Restricted 15 129.964 119,266 131043 119 316 The Trustees consider that the compony ts ents'tled to exemption from the requirement for an audit under the provisioTrs of section 477 of the Companies Att 21x16 fthe Acll members have not required the company to obtain an audit for the year in question in accordan￿ with section 476 of the Act. The directors acknowledge their responsibilitEs for complyiThJ with the requiremerts of the Act with respert to accounting records arnl the preparati￿ of accounts. The finandal statements have been wepared in accordarKe with Accounting arvj RepJtirKJ by Charities: ststement of RecommeThJed Pr&tice applicable to tharities preparing their accounts in accordan￿ wlth the Financial Rep)rtiThJ StaThJard applicable in the UK and Republic of IreLind (FRS 102) (effective I January 2019) - (Charibes SORP FRS 102). tre financial Rewrt]ng Siandard applicable in the UK and Republic of Ireland (FRS 102) and the CompanEs Act 2006. The financlal ststements We￿ approved and authorised for Issue by the on 28 November 2023 and sign&J ￿ their ￿half Claire Jenkins, CoQ)air SeYn￿r Lightman. Twsurer li The Andrew Lee Jones Fund Llmlted (tla AMI￿$) Annual Report and Flnanclal Statements Year Ended 31 March 2023 NOTES TO THE FINANCIAL STATEMENTS Accountlng Policies The prfnapal accountiTr3 poliaes adopted in the preparation of tre finarrial statements are as follows: (a) Basis of preparation The financial ststements have been wepared in accordance with the a)arities Ststement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Stsndard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019 - (Charities SORP (FRS 102)), the Financial Reporting Stsndard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Art 2006. The Andrew Lee Jones Fund Limf(ed meets the definibon of the public benefit entity u￿ler FRS 102. (b) Preparation of the accounts on a going concern Iwsis At the time of approving the financial statements, the Trustees have a reasonable expectstion that the Charity has adequate cash resour￿5 to continue in operatimal e￿$ten￿ for the foreseeable future. Therefore, these accounts have teen prepared on the bags that the Charity continues to be a going COn￿rn. (c) Incoming resources l income recesved by Charty is available for its ger*ral wrpjses, unless otherwise stated. Income is included in full in the statement of finanrial acbvities when any Ferfomiance conditions attached to the item(s) of income have been n￿, it is probable that the income will be retrived and the amount can be measurtrj ￿lIat￿y. InccKne from tharitsble donations is rec(qnised wlEn r￿1ved or when invotced pursuant to a pledge agreenRnt. Member subscriptions a￿ treated as gifts and recc4nised as receNed. Grant income is reccgnised when the C￿￿ltiOnS for receipt have been complied with. Income from runnin9 trainiThJ sessiors and seminars is reccKJnised when the service has b*n provided. Glft AKI is recognised when receivable, that is, when apwowiate authorisation has been received by doncff to make a daim from HMRC. Interest on funds hdd on deFMJSit ￿ induded when receivable and the amount can be measured reliably by the Charitr, this is normally UFN)n Ththtion of the irteJest paid or payable by the Bank. (d) Income relating to donated seThices and faclltties Donated services and facilities are reccgrlsed as are Con￿rned at an amount that the Charity would pay in the open market for The Trustees and the volurteers assistirwj the 0￿r[ty provide all of their services free of charge wthout receivirrfj any benefit. The monetsry value of these Servi￿ tbas been included in the financial statements in aC￿arKe wtth the SORP. (e) Fund accounting Unrestricted funds are available to speThJ cffj activitres that further any of the purposes of the Charity. Restricted fiJnd5 are subjett to restrictions imp)sed by dornrs on Iw)w the funds can be spent, 12- The Andrew Lee Jones Fund Llmlted {tla Amlcus) Annual Report and Flnanclal Statements Year Ended 31 March 2023 (fj Expendlture Expenditure is recognised once there is a legal or corstructive obligation to make a payment to a third party, it is more likdy than not that settiement will be required and the amount of the Obl￿atiOn can be measured rella￿y. ExF*nditure is dassified uTrder the fotlowing aCtI￿ty headings.. Costs of ralsing funds These comprise costs of runnirrtj wlmotional wents designed to raise a￿a￿nesS and fun(ts. Exwditure on charitable artivities These comprise the costs of running trainiThJ se￿on5 and seminars, producing the Charivs Journal and other materials ￿ed to womote the Charity and ed￿J. (l) Finanaal instruments The Charity has financial assets and financial liabilities of a knnd that qualfy as basic financk?l instruments, Basic financial instruments are initialty recogntsed at transaction value and subsequently measured at thelr settlement value. (m) Amendment to incoming resources accounting polky During the current repcrting period, the Charity arn￿ded its incomirKJ resour￿ accounting policy relati¢)n to income from affiliate donations arKI Gift Aid respectwely. The Charity believes the amended policy better refiects the relevant reqU1￿ments of the 9)RP. The amendments and their impact on the finanoal statements are set out as fotlows.. Affi/Mte donation5 from L7w firn￿ andun1￿￿ Previously, these donations were recognised as r￿1ved. Under the new accounting F¢Jlicy, they are recognised when invoicoj pursuant to pledge agreements, that is, on an acixols basis. The effett of the change in accountin9 policy in the cu￿ent re￿rting period was to recoyntse income of £8,771 and a debtor balano of ￿ same amowrt at the rep)rtir¥J period end ttst would otherwise not have been recognised. The Charity does not believe the effect of app￿ng ths accounting Oicy to the prior reporting period would be material. AccordiThJly. it has not restated the pri￿ reporting per￿. £4,000 relating to amounts invoiced in the wior reporting peri¢Jl vrds reccmjnised in the cUr￿nt rewrtirwJ pericmj on a cash received &ftA p￿VIOUSlY Gift was recognised on receipt from HM Revewe & Customs. Under the new accountirKJ policy, Gift Aid Is reccgnised on a receivable basis, that is, at the px)int a Gift Aid daim has been authorised by a dor*)r. The effert of the change in accounb'ng pcdicy in the current reporting period was to recognise income of £6,628 and a debtor balantr of the same amount at the re￿O￿r￿j terKd end that would otherwise not have been recL¥Jnised. The Charity does rK)t believe that the effect of awlying this accounting policy to the Pri￿ repjting period would be material. Accordingty, it ha5 not reststed the prior reFortiThJ pericKI. Gift Aid of £3,545 relating to donations ￿ceIvable in the prior retK¥tir¥J perK%l was recognised in the current reportirwj period on a C3sh received basis. (n) Recognition of donated facilities and services The Charity incorrectly omitted the recognitic￿ of fn)m donated faciifcEs and seNitts, and the equal and opwsite expense, from the prior reporting period's financial siatements. Since the error has no bearing on the reFiJrted surplus or reseNes for pr¥)r rep)rting period, the Charity does not believe the error is material and therefye has Ctr￿n not to restate the prior reporting perKd. The irKorne from, and equal and opposite expense rebated to, donated facilities aThJ se￿10$ in the current reF•Jting period was £24,852. 14- The Andrew Lee Jones Fund Limlted (tla Amlcus) Annual Report and Flnanclal Statements Year Ended 31 Marth 2023 Income from donations Restated 2022 Total 2023 Unrestricted Restritted Total Membership fees General donations Donated facilities Donated services Gift 18,755 108,835 4,8CM) 20,052 18,755 109,834 4,800 20,052 18,120 78,984 166 366 999 167 365 103 $89 Restrirt&J d￿atiC￿6 relate to dona￿n$ that a￿ restTKted to the sole wrwse of ￿lieVIng the hardship of a fomier death row inmate. Tr general donations disdosed for tre prior reporting Per￿ have been stated to include ￿trIcted donations of £1,832. Income from grants 2023 Unrestricted Restricted 2022 Totsl Total Kalisher Trust grants Cowd furlou9h grants 4,OIXI 20.000 24,IX 6,000 Income from charltable activities 2023 2022 Promotional events Book sales Journ Seminars and tralning 9,332 321 14,813 365 Investment income 2023 2022 Bank interes1 182 182 All of the Charivs InVe5tTh￿nt Incl￿ arises from morw held in an interest-bearing deposit account. 15- The Andrew Lee Jones Fund Llmlted (tla Amlcus) Annual Report and FlThanclal Statements Year Ended 31 March 1023 Other Income 2023 2022 Gain on exchange drfferen Othe 185 52 52 *Includes an amount of £528 relating to the correction of a bank accourt balance which had been understated by this amount at the prior period reporbng eTrJ date. The bank account to which this balance relates was closed by the custodian bank without rnitice or due wocess in November 2021. The Charity has full entidement to these funds, which anTh)unt to £4.691. and is ojrrenty working wth the bank to ensure that they are retumed. Trustees are in the pr￿esS of re￿tir￿j the matter to the Charty Commission and they also will utilise the complaints, setvices operated by the FCA andlor the ￿nanCIal Ombudgnan rf the bank does not rebjm Amicus, funds In timety manner. Analysis of expenditure on charitable activities 2023 2022 (restated) Fundrabln9 864 575 Other charitable a¢t5¥ltles P4>)k sales Joumal prothKt•J) Training and seminars ghting for Justi￿ on death row 558 2,352 7,178 8,822 17,944 22,348 143 555 143 SS5 170,471 177.077 1,234 4,937 12,342 1,2n 7,131 12,342 2.194 1232 117,250 119,482 Supwrt costs have ￿en appottioned to ts Charivs charitable activities. Please see rK)te 8 for furth detril. The 2022 comparatives have been reststed to aPFQrtion SUFPOrt costs to all charitsble activities rather than to just the one charitable acbvIty'F￿hting for justKe on death rob￿. 16- The Andr¢w Lee jones Fund Llmlted (tla Aml¢us) Annual Report and Flnanclal Statements Year Ended 31 March 2023 Support costs Support Costs have teen apport￿ed to the Chariiys charitslje xtivities on the basis of time spent by staff on t￿se activities. 2023 2022 stsff costs Offi￿ suppfies Bank charges Depreciation Governance (independent examinerfs fee) Travel and subsistence t)onated facilities and seNces Bad debt expertse 139,478 35 836 422 720 8,236 24,852 3,000 118,955 990 594 500 311 123 421 Apwtioned as follows: Restated 2022 2023 Fundraising . Other charitsble activiknes: Book sales Journal production Training and seminars FightirKJ for justice on death row 8,973 6,171 1,794 7,178 17.944 143 555 170 471 1.234 4,937 12,342 117 250 123 421 staff costs 2023 2022 Wages salaries Sc(ial security PensKJn costs 128,373 8.386 110,240 6.294 139 478 118 955 No e￿lOyeeS had emptoyee benefits in excess of £60,CI)O in period presented. The key management personnel of the tharity comprised the Trustees and Executive Director. The totsl employee benefits ￿￿1Ved by the Execub've Director were £59,821 (2022: £52,000). The Trustees did not re￿1ve any employee beneffts in ether pre￿ted. The average monthly headcount was 5 employees (2022: 4). The a￿age monthty number of fvll-time equivalent employees during the year was 3 employees (2022: 3). 10 Taxation The tharty is a registered charity and as ts entitsJ to ￿rtain tax exemptKJns on income frijm Investments and suryAuses on any trading actvibes carrEd ￿ in the fLKtherance of the Charivs primary objectives. 17- The Andrew Lee Jones Fund Llmlted (tla Amlcus) Annual Report and Flnanclal statert￿nts Year Ended 31 March 2023 11 Tangible fixed assets Computer equipment A5 at l April 2022 aThl 31 March 2023 Depreciation: As at l April 2022 Charge for the year As at 31 March 2023 422 Net book value: As at l April 2022 As at 31 March 2023 12 Debtors 2023 2022 Incimne receivable from affiliates Tax recoverable on Gift Ard Prepayments 8,771 6,628 226 13 Creditors: amounts falling due within one year 2023 2022 Other creditors Accruals L,134 617 134 14 Related party transact•ons The Trustees and the Executive Director are deerwj to be ￿lated parties of the Charity. The Charivs Trustees dld Mt recelve any empl¢)yee beneffts in either of the reritsjs presented. No expenses were incurred by the Trust￿$ in the current or prior ￿￿rtIng pericKI. The ernployee ben￿lts received ty the Exeartive Dirth are disctosed in rth)ts 9. No related parties any connected had a material or beneficial interest in any contrart ente￿d into by the Charity. 18- The Andrew Lee Jones Fund Llmlted (t/a Amlcus) Annual Report and Flnanclal Statements Year Ended 31 Marth 2023 15 Analysls of chaiitable funds Analysis of fvnds ￿ven￿t Balance at l April 2022 Balance at Expenditure 31 March 2023 Income UnrestrKted fvnds Restricted Fur￿$ 119,266 50 197.517 21,124 (186,819) (20,095) 129,964 1,079 119 16 218 641 206 914 131 043 Analygs of movement in ￿reStricted fuThts- FYevvJJs year (resiated* . l April 2021 Income ExpMdlture 31 March 2022 Unrestricted fvnds Restrirted Funds 100,016 145,478 6,832 (126,228) (6,782) 119,266 Total 100 016 15 310 133 010 119 316 *Kalisher grants income of £5,IY)O rdated expenditure of É5,0(M) have been representsj as restricted in the prior reporting pericA1 consistent with their treatment in the current reportirvj period. 16 Analysis of net assets betwem funds 2023 Unrestricted fvrmjs Restrided funds Totsl Tangible fixed assets Net ojrrent assets Net assets 1,089 128 875 1,089 129 954 131043 079 2022 Unrestricted fuTrts Total Tangible fixed assets Net currert assets Net assets 1.511 117 755 1,511 117805 119 316 50 17 Events occurring after the reporting period There have b*n no e￿ts sI￿e the rwtin9 FerKKI end date that are required to te adjusted for or disdosed. 19-