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← Justice

2025-03-31-accounts

Report and financial statements For the year ended 31 March 2025

Company Number: 03216897 Charity Number: 1058580 Scottish Charity Number: SC43518

JUSTICE Report and Financial Statements: April 2024 – March 2025

Contents

LEGAL AND ADMINISTRATIVE INFORMATION 1
TRUSTEES’ ANNUAL REPORT 3
Purposes and activities 3
Principal Activities and Achievements 5
Future plans 2025-2026 6
How our activities deliver public benefit 7
Financial review 9
Risk Management 11
Reserves policy 12
Going concern 12
Structure, governance and management 13
Statement of responsibilities of Board Members 15
INDEPENDENT AUDITOR’S REPORT 17
STATEMENT OF FINANCIAL ACTIVITIES 22
(incorporating an income and expenditure account)
BALANCE SHEET 23
STATEMENT OF CASH FLOWS 24
NOTES TO THE FINANCIAL STATEMENTS 25

JUSTICE Report and Financial Statements: April 2024 – March 2025

Legal and administrative information

Company Number 03216897

Country of incorporation United Kingdom Charity Number 1058580 Country of registration England and Wales Scottish Charity Number SC43518 registered in Scotland as ‘Justice Scotland’ Registered office and The Justice Hub, Operational address 1 Paternoster Lane, St. Paul’s, London, EC4M 7BQ

Board members Board members, who are also directors under company law and the charity trustees as defined by section 177 of the Charities Act 2011 and section 106 of the Charities and Trustee Investment (Scotland) Act 2005, who served during the year and up to the date of this report were as follows:

Peter Binning Chair to 16 October 2024 Rachel Sexton (to 16 October 2024) Nick Benson I. Stephanie Boyce Alice Coates Patrick Corr (to 16 October 2024) Ruth Crawford KC Professor Naomi Creutzfeldt (to 16 October 2024) Alastair Livesey Jennifer MacLeod (to 16 October 2024) Sara Mansoori KC Maryann McMahon Dame Alison Saunders DCB Chair from 16 October 2024 Christian Weaver Charles Wynn-Evans

Key management Fiona Rutherford Chief Executive personnel Samantha Burridge Director of Operations (to 13 December 2024))

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JUSTICE Report and Financial Statements: April 2024 – March 2025

Jane Collier Director of Development Stephanie Needleman Legal Director Josie Williams Head of Governance and Operations (from 10 December 2024)

Bankers Lloyds Bank plc CAFCash Ltd 222 Strand PO Box 289 London, WC2R 1BB West Malling Kent, ME19 4TA Investment BlackRock managers 33 King William St London EC4R 9AS CCLA Investment Management Ltd 80 Cheapside London EC2V 6DZ

Flagstone Group LTD Clareville House 26-27 Oxendon Street London SW1Y 4EL Rathbones Investment Management 30 Gresham Street London EC2V 7QN

Auditor Sayer Vincent LLP Chartered Accountants and Statutory Auditor 110 Golden Lane London EC1Y 0TG

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JUSTICE Report and Financial Statements: April 2024 – March 2025

Trustees’ Annual Report

The JUSTICE Board present their report and the audited financial statements for the year ended 31 March 2025.

Legal and administrative information, set out on pages 1 and 2, forms part of this report. The financial statements comply with current statutory requirements, the memorandum, articles of association, the requirements of a directors’ report as required under company law and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.

Purposes and activities

JUSTICE is an all-party membership organisation committed to the rule of law and the fair administration of justice. Its purpose is to promote the sound development and administration of the law for the benefit of the public by:

(a) Promoting education and conducting research into the law, including current and proposed practice and administration and reform of the law, as the JUSTICE Board thinks fit, and by publishing the useful results of such research;

(b) Providing specialist legal advice in relation to the law and legal procedures particularly in cases where it is apprehended that a miscarriage of justice has taken place;

(c) Providing legal representation for those who are unable to obtain legal representation from their own resources, particularly in cases where it is apprehended that a miscarriage of justice has taken place;

(d) and for such other purposes for the benefit of the community as shall be exclusively charitable.

In the early 2000s, JUSTICE moved away from providing legal advice and representation. In part, this was the result of the establishment of the Criminal Cases Review Commission (CCRC), which took on much of JUSTICE’s previous work on miscarriages of justice.

Because of this, though we continue to be involved in how miscarriages of justice are handled, we now focus the majority of our resources on purposes (a) and (d), in the following ways:

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JUSTICE Report and Financial Statements: April 2024 – March 2025

Our primary focus is on overcoming institutional and procedural barriers to access to justice and fairness. Across all our work we address institutional and procedural weaknesses and biases in the justice system.

Our 2024-2030 Strategy sets four strategic goals for this period:

1. Firmly establish the rule of law as a key feature of our democracy .

This crucial element of our democracy has been seriously eroded over the last decade. We aim to repair and strengthen it by: scrutinising new policies and legislation; holding government and parliament to account; increasing the public profile of the rule of law; and promoting equality at the heart of policymaking.

2. Challenge discrimination and inequality.

Inequalities and discrimination pervade our justice system. We aim to change this by: amplifying the insights of those with lived experience of these issues; holding the government and public bodies to account; and promoting equality and non-discrimination as core justice system attributes.

3. Build a well-functioning, people-centred justice system with trustworthy and effective

data management.

The state of our justice system and the pace of technological change will make the next six years pivotal in reshaping the terrain. We will help to transform the system for the better by: scoping a JUSTICE data and policy initiative to develop cutting-edge justice data, research, and policy with people’s needs at their heart; advising on trustworthy and effective justice system data-management; and shaping policies on the use of AI in the justice system.

4. Increase public understanding of the importance of the justice system, its key

challenges, and most promising solutions.

The justice system is undervalued and poorly understood. We aim to increase the importance of justice system issues by: providing accessible, trustworthy content explaining these issues and making the case for system-wide improvements to interested members of the public.

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JUSTICE Report and Financial Statements: April 2024 – March 2025

Principal Activities and Achievements

2024-2025 was a busy and productive period of growth for JUSTICE. Though our new strategy was formally launched in September 2024, we began to align our work to its four key goals from April 2024. This period covered a general election in the UK in July 2024 and therefore a shifting policy landscape. We summarise our key activities and achievements under these goals below.

  1. Firmly establish the rule of law as a key feature of our democracy .

  2. We launched a new Law for Lawmakers guide in July. The guide aims to strengthen the rule of law by equipping MPs (including record numbers of new MPs) with the legal and constitutional know-how to carry out their work as legislators and assist their constituents. We have started work updating our Law for Scottish Lawmakers guide ahead of the Holyrood elections in May 2026.

  3. Our 2024 Annual Conference was particularly successful, with speakers including the Attorney General, Lady Simler (Justice of the Supreme Court), and Patrick Green KC (lead counsel in Alan Bates v Post Office).

2. Challenge discrimination and inequality.

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JUSTICE Report and Financial Statements: April 2024 – March 2025

  1. Build a well-functioning, people-centred justice system with trustworthy and effective data management.

  2. In January, we released a report on AI in our justice system, which proposed the first rights-based framework to guide AI use across the UK justice system, to help us harness AI’s power while guarding against its risks.

  3. We launched a report on government outsourcing of public services in June, which found that outsourced public services lack oversight, accountability and transparency in ways that risk people’s rights. The report detailed several practical measures to help ensure the rights of service users were better protected.

  4. We submitted evidence to the Independent Sentencing Review and the Independent Review of the Criminal Courts and assisted in evidence gathering for both reviews by facilitating expert roundtables.

  5. We commissioned a report to scope the creation of a new justice data and policy initiative, provisionally named JUSTICE Insights.

  6. Increase public understanding of the importance of the justice system, its key challenges, and most promising solutions.

  7. In November we commissioned an external agency to help us build a new JUSTICE website to make our work more easily accessible and user-friendly.

  8. Our spokespeople spoke to regional, national, online and specialist media outlets about justice system issues across the year, resulting in 129 mentions and interviews.

  9. We began work on a video version of our Achieving Racial Justice at Inquests guide and participated in a documentary on antisocial behaviour which will be aired in 2025/2026.

Future plans 2025-2026

Our 2025-2026 work programme will continue to focus on our four strategic goals listed above, including the following key pieces of work:

1. Firmly establish the rule of law as a key feature of our democracy .

2. Challenge discrimination and inequality.

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JUSTICE Report and Financial Statements: April 2024 – March 2025

We will also continue to look to diversify our income streams, including a focus on major gifts, legacy giving, and improving the level of donations through the use of AI.

How our activities deliver public benefit

The Board referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning its future activities, including the guidance ‘public benefit: running a charity (PB2)’.

JUSTICE remains at the cutting edge of the debate on legal reform and is widely respected for the breadth, depth and quality of its analysis. Our system-change approach benefits all those involved in the justice system include practising lawyers, judges, law students and policymakers interested in the development and protection of the rule of law and human

JUSTICE Report and Financial Statements: April 2024 – March 2025

rights. Most importantly, the public at large benefit from JUSTICE-advocated policy changes to create a fair UK justice system within everyone’s reach.

While some of JUSTICE’s activities are available only to members, the vast majority of our work is available and promoted to the public free of charge.

The Board considers JUSTICE’s activities of public benefit in at least the following ways:

The benefit of our work is demonstrated through: the adoption of our recommendations by government; the referencing of our contributions to government consultations; the adoption by parliamentarians of our suggested amendments to legislation; and the acceptance of our arguments in third-party interventions in court judgments, which can strengthen legal protection for all of us.

Approach to fundraising: JUSTICE employs a Director of Development who leads on all our fundraising activities and line manages our Development Administrator, Philanthropy Manager and Trust and Foundation Fundraiser. The Director also shares oversight of our Engagement and Communications Officer with our Head of Communications. Our main focus and successes in relation to fundraising has been from Trust and Foundations, corporate support and our wide range of donors. Any fundraising events are organised by our Development team. JUSTICE does not use external professional fundraisers or involve commercial participators. There has been a significant amount of positive feedback about our events including our fundraising activities and we are pleased to report that there have been no complaints about fundraising activity this year. We are committed to providing the best possible standards for all our supporters. Our fundraising activities are carried out respectfully and we are a member of the Fundraising Regulator (FR) working within their agreed guidelines. We pledge to be compliant with the General Data Protection Regulation (GDPR), and at all times we respect the wishes of our supporters about how they are contacted, offering them frequent opportunities to change these preferences, which are recorded on our database.

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JUSTICE Report and Financial Statements: April 2024 – March 2025

Financial review

For the year ended 31 March 2025, JUSTICE received income of £1,673,730. JUSTICE incurred £1,527,809 of expenditure in the year (including our premises-related costs). Our premises related costs for the year were £85,995. Including office-related expenditure covered by our endowment fund, we achieved a surplus of £139,427, surpassing the forecasted deficit of £78,161. At the end of the year 2024/25, JUSTICE carried forward £206,938 in restricted reserves and £520,168 in unrestricted reserves.

Income

Income received in 2024-25 increased by 27% to £1,673,730 (2023-24: £1,318,162) with an increase in donations of 43% to £720,836 (2023-24: £505,551) due to a focus on major donor and mid-level donations.

Income from grants has increased by 30% to £726,189, (2023-24: £557,219), achieved by focusing on international funders and repeat funding.

Membership income has decreased by 9% to £137,068 (2023-24: £150,664), due to a reduced focus on corporate membership.

Trading activities

Income for our trading activities has increased by 17% to £7,899 (2023-24: £6,775) due to rental income and fundraising events.

Investments

Following Board approval in July, an investment manager (Rathbones) was appointed and monies relating to the proceeds of the sale of Carter Lane moved from current accounts into an investment portfolio (which started to be opened in December 2024) and a number of time deposits (opened in March 2024). These monies in addition to the longstanding Charishare and Blackrock investments are now being managed by Rathbones and make up our endowment fund. This activity has led to the size of our investments growing to £1,549,699, up from £288,949 at 31 March 2024. There was an unrealised loss of £6,494 in the market value of investments, which is less than half a percent of total investments under management. We have not needed to draw down on any capital during the year. It is too early to provide commentary on performance against a benchmark, but we will be reviewing this over 2025/26 in accordance with our Investment Policy.

The Finance Committee reviews our investments at every meeting. They are held within the expendable endowment fund and therefore income on capital is used to supplement

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JUSTICE Report and Financial Statements: April 2024 – March 2025

income from our fundraising activities to meet general expenditure needs. Investment income was £81,738 (2023-24: £97,573).

Endowment Fund

JUSTICE sold its freehold property in October 2022. This property in Carter Lane, was purchased as part of an appeal back in the 1990s. The sale proceeds with the related sale expenditure deducted were originally kept in a range of ‘high interest’ current accounts. As explained in the section above, these monies along with other investments are now held in an expendable endowment fund. The Trustees have finalised an Endowment Policy which stipulates that the fund is to be used to meet our office-related expenditure. It also allows income generated from the capital to meet general expenditure needs, which is treated as unrestricted income. The endowment fund is invested as per our Investment Policy, which requires the charity to get the best return, according to the objectives set out in the Investment Policy, in order to conserve the fund for as long as possible.

These objectives include:

Expenditure

Total expenditure in 2024-25 was £1,527,809, an increase of 13% from the previous year (2023-24: £1,350,252). These figures include the new office-related expenditure following our move into our long-term office accommodation, The Justice Hub, in October 2024. After the sale of the Carter Lane building in 2022 we have been in a range of temporary accommodation with significantly less space and fewer facilities. Following the Board’s careful consideration of the charity’s accommodation requirements, it was agreed that The Justice Hub met those requirements and for the right cost (which included fit out and furnishing expenditure). This is the first time the charity has had to pay rent for many years

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JUSTICE Report and Financial Statements: April 2024 – March 2025

(due to previously owning a building) so is a ‘new expenditure’ for the charity. The Board have recently signed off a plan to start to reduce our reliance on the endowment fund to only £25k of the overall office-related costs by 2032.

Staff costs

Staff costs account for 80% of the total costs of the organisation and have increased by 2% from 2023-24 (excluding consultancy costs and including costs relating to the restructure). In addition to our permanent roles, we also employed eight interns / fellows funded by Linklaters, the Portal Trust, Paul Hamlyn and an anonymous donor. An anonymous donor pledged money in 2024-25 to fund a new Fellowship, which is shown as accrued income as the money is not due to be received until 2025-26. During the year the total average FTE headcount decreased to 17.8 (2023-24: 18.9), and the employed number to 19.5 (2023-24: 22). Further details of staff costs and staffing levels can be found in notes 6 & 7 to the accounts and the staffing and volunteers section of this report.

Costs of generating funds

The cost of generating funds which makes up 21% (2023-24: 17%) of our overall expenditure, has increased this year from £230,053 (in 2023-24) to £326,381. This increase relates to the expansion of the team in order to increase our fundraising capabilities in the medium to longer term, so we are in a better position to deliver our strategy. The staff time attributable to the fundraising function has remained at 20%, more details can be found in note 1 (j) of the accounts.

Risk Management

JUSTICE’s risk management strategy includes a strategic risk register detailing external risks to JUSTICE identified as important but outside of our control, with their effects mitigated through response plans and management actions. Two particularly salient categories of strategic risks detailed in this register are:

External influences : For example, a decline in funding and donations due to external influences such as economic downturns. We mitigate this risk through a diverse funding base, a regular review of our reserves policy, and the development of longer-term plans on sustainable organisational growth, among other measures.

Data breach: For example, through a cyber-attack, server failure, or human error. This risk is mitigated through strong IT systems, firewall and antivirus software, operating systems regularly updated with security patches, clear data protection and breach policies, and secure cloud hosting for our database, amongst other measures. We also have a Cyber Essentials Plus certificate which renews annually and sees our network, policies and procedures independently audited and tested.

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JUSTICE Report and Financial Statements: April 2024 – March 2025

Risks associated with our operations and projects continue to be managed through our operational risk register. These risks are overseen by the relevant staff members, the Finance Committee, and the Board. Our Finance Committee develop assurance frameworks to test that internal controls are working properly and provide regular updates to the Board on the outcome of these.

This year the SMT and Board began to develop a more proactive approach to risk to improve our decision-making and performance, using a risk management framework based on an understanding of our thematic risks and our risk appetite. This incorporates our existing risk registers, which SMT update on a quarterly basis, but provides a more holistic and meaningful approach to risk assessment. We aim to be a ‘risk-enabled’ organisation and are monitoring our progress in this endeavour.

Reserves policy

The Board recognises that JUSTICE needs a reserves level that will enable it to continue to attract the highest level of legal expertise to meet its long-term commitments to supporters and beneficiaries.

Each year the Board reviews the Reserves Policy, taking into consideration any major risks. Following the sale of our Carter Lane freehold premises in 2022, there has been a significant increase in the value of financial assets held in the endowment fund, which are now being applied to fund our ongoing leasehold premises costs. Following our move into The Justice Hub completed this year we have more clarity over these costs into the future. To reflect these changes, the Board revised our Reserves Policy down from six months to three. Our current policy is therefore that unrestricted reserves, on average, are equivalent to at least three months’ of running costs (c£410,000 based on our 2024-25 budget).

At the close of 31 March 2025, JUSTICE had £520,168 (2024: £433,584) in general reserves which is 27% over the Board’s reserves policy. JUSTICE’s reserve funds are held in a mix of deposit accounts and fixed interest and equity-based common investment funds, with the aim of achieving a combination of income and capital growth. We will be pursuing how we spend down our reserves policy over the coming 12 months.

JUSTICE’s Board will continue to review its reserves policy on an annual basis and will keep its investment and treasury management policy under regular review.

Going concern

The trustees are not aware of any material uncertainties that would affect the going concern basis for the preparation of the financial statements. As with most small charities, the past

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JUSTICE Report and Financial Statements: April 2024 – March 2025

few years have been challenging for JUSTICE but the diversification of income streams and working to improve awareness and impact of our work has provided mitigation. However, we ended this year with a surplus and predict a small deficit budget for 2025-26. The Finance Committee and Board have approved plans to meet the fundraising targets set in 2025-26 budget.

The charity has sufficient resources to settle its liabilities as they fall due in the foreseeable future.

Structure, governance and management

Staffing and volunteers

Our permanent staff complement at the end of March 2025 was 19, with 15 full-time and four part-time employees; this full-time equivalent (Note 8) is 17.8 when we include staff who have left within the year and our Legal Interns. We are proud to pay all our threemonth interns the London Living Wage and to be a registered London Living Wage Employer. All our six-month fellows are recruited on our salary scale to reflect the impact of inflation.

The volume of work detailed above would not be possible without all those who volunteered their services to JUSTICE. We would like to extend our thanks to the many eminent lawyers, judges, academics, NGOs, Parliamentarians, officials, politicians and people with lived experience who have contributed to our reports, conferences, and seminars, and helped us raise the profile of JUSTICE’s purpose and work over the last year.

Governance

The organisation is a charitable company limited by guarantee, incorporated on 26 June 1996 and registered as a charity on 10 October 1996.

The company was established under a memorandum of association, which established the objects and powers of the charitable company and is governed under its articles of association. In 2015, we amended our memorandum of association and regulations so that members of JUSTICE are members of the Company of JUSTICE and can be elected directly to the JUSTICE Board.

JUSTICE Council: The JUSTICE Council is an advisory body to the Board and is asked to:

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JUSTICE Report and Financial Statements: April 2024 – March 2025

JUSTICE Board: JUSTICE Board Members are elected from individual members of JUSTICE and are Directors of the Charity for the purposes of the Companies Act and the charity trustees as defined by section 177 of the Charities Act and section 106 of the Charities and Trustee Investment (Scotland) Act 2005 and are referred to as Board members throughout this report. All Board Members give their time voluntarily and receive no benefits from the charity. Present Board Members and any previous Board Members for this financial year are listed on page 1 of this report.

The JUSTICE Board is responsible for the overall governance of JUSTICE. Board members meet at least four times per year to consider overall strategy, operational performance, and the charity’s financial situation.

At time of approval, JUSTICE is managed on a daily basis by the Senior Management Team, comprised of Stephanie Needleman, Legal Director; Jane Collier, Director of Development and headed up by the Chief Executive, Fiona Rutherford.

JUSTICE generally recruits Board members from within our membership. Board members can only serve for two three-year terms and the Chair for one four-year term. All new Board Members are inducted by the JUSTICE Chief Executive and provided with an induction pack which includes the Charity Commission guidance on the responsibilities of Trustees, the Charity Governance Code and copies of JUSTICE’s Articles of Association, Regulations, latest strategy, annual review, accounts and organisational structure. All Board Members are encouraged to attend training sessions offered by our Auditor on the roles and responsibilities of Trustees.

Finance Committee: JUSTICE’S Finance Committee is usually made up of JUSTICE Board Members, although membership is also open to members of JUSTICE. Our Treasurer, Rachel Sexton was the Chair of the Finance Committee until the end of her Board term (16 October 2024), following which, Nick Benson (existing Committee member and Treasurer from 16 October 2024) took over as Chair. Other 2024-25 members were: Peter Binning, Alastair Livesey, Dame Alison Saunders DCB, and David Stern. The Finance Committee reviews the financial performance and all aspects of risk management for JUSTICE. It met four times in 2024-25.

Remuneration policy for key management personnel

JUSTICE is committed to ensuring a proper balance between: (i) paying our staff and others who work for us fairly to attract and retain the best people for the job, and (ii) careful management of our charity funds. In so doing, we ensure the greatest effectiveness in delivering our charitable objectives and meeting the needs of our beneficiaries.

JUSTICE’s Remuneration Committee is a Committee of the Board of trustees and reports directly to the Board. Formal consideration of remuneration matters takes place annually,

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JUSTICE Report and Financial Statements: April 2024 – March 2025

usually ahead of the Finance Committee’s February/March meeting. Remuneration matters may also be considered at other meetings if ad hoc issues arise during the year.

The committee recommends any annual cost-of-living increases, ensures that pay is set at an appropriate level, and ensures there are adequate processes in place for reviewing the work of the Chief Executive and other members of the Senior Management Team.

The Remuneration Committee does not have fully delegated authority in these matters and any recommendations or decisions must be ratified by the Board prior to implementation.

Statement of responsibilities of Board Members

JUSTICE Board Members (who are also directors of JUSTICE for the purposes of company law and the charity trustees as defined by section 177 of the Charities Act 2011) are responsible for preparing the Trustees’ annual report and the financial statements, in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Board to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the Board are required to:

Board Members are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006, the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

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JUSTICE Report and Financial Statements: April 2024 – March 2025

In so far as the Board are aware:

The Board are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. Members of the charity guarantee to contribute an amount not exceeding £1 to the assets of the charity in the event of winding up. The total number of such guarantees at March 2025 was 1,452 (2024: 1,565). The Board are members of the charity, but this entitles them only to voting rights. The Board have no beneficial interest in the charity.

Auditor:

Sayer Vincent LLP was re-appointed as the charitable company's auditor during the year and has expressed its willingness to continue in that capacity.

The Trustees’ annual report has been approved by the Board on 3 July 2025 and signed on their behalf by

Nick Benson

Board Member and Treasurer

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Independent auditor’s report – JUSTICE 2024-2025

Independent Auditor’s Report

Opinion

We have audited the financial statements of JUSTICE (the ‘charitable company’) for the year ended 31 March 2025 which comprise the statement of financial activities, balance sheet, statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on JUSTICE's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

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Independent auditor’s report – JUSTICE 2024-2025

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other Information

The other information comprises the information included in the trustees’ annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees’ annual report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 and the Charities Accounts (Scotland) Regulations 2006 (as amended) require us to report to you if, in our opinion:

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Independent auditor’s report – JUSTICE 2024-2025

Responsibilities of trustees

As explained more fully in the statement of trustees’ responsibilities set out in the trustees’ annual report, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

We have been appointed as auditor under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 and under the Companies Act 2006 and report in accordance with regulations made under those Acts.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud are set out below.

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Independent auditor’s report – JUSTICE 2024-2025

Capability of the audit in detecting irregularities

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, our procedures included the following:

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

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Independent auditor’s report – JUSTICE 2024-2025

A further description of our responsibilities is available on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Use of our report

This report is made solely to the charitable company's members as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006 and section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Jonathan Coyle (Senior statutory auditor)

Date: 6 August 2025

for and on behalf of Sayer Vincent LLP, Statutory Auditor, 110 Golden Lane, LONDON, EC1Y 0TG

Sayer Vincent LLP is eligible to act as auditor in terms of section 1212 of the Companies Act 2006

21

JUSTICE

Statement of financial activities (incorporating an income and expenditure account)

For the year ended 31 March 2025

Endowment
Fund
£
-
-
-
-
-
-		 Restricted
Funds
£
45,899
284,650
-
-
-
-		 Unrestricted
Funds
£
665,127
441,539
137,068
5,990
1,909
81,738		 2025
Total
£
711,026
726,189
137,068
5,990
1,909
81,738		 Endowment
Fund
£
-
-
-
-
-
-		 Restricted
Funds
£
-
416,701
-
-
-
-		 Unrestricted
Funds
£
505,551
140,518
150,664
6,775
-
97,953		 2024
Total
£
505,551
557,219
150,664
6,775
-
97,953
- 330,549 1,333,371 1,663,920 - 416,701 901,461 1,318,162
20,189
62,421
3,385		 -
188,999
-		 306,192
896,967
49,656		 326,381
1,148,387
53,041		 6,441
21,496
817		 -
360,475
-		 223,612
714,934
22,477		 230,053
1,096,905
23,294
85,995 188,999 1,252,815 1,527,809 28,754 360,475 961,023 1,350,252
(6,494)
(85,995)		 -
141,550		 -
80,556		 (6,494)
136,111		 3,266
(28,754)		 -
56,226		 3,655
(59,562)		 6,921
(32,090)
(92,489)
2,126,788		 141,550
55,578		 80,556
439,612		 129,617
2,621,978		 (25,488)
2,152,276		 56,226
(648)		 (55,907)
495,519		 (25,169)
2,647,147

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in Note 14 to the financial statements.

22

JUSTICE

Balance sheet

Company no. 3216897

As at 31 March 2025

Endowment
£
-
1,549,699		 Restricted
£
-
-		 Unrestricted
£
-
-		 2025
£
-
1,549,699		 Endowment
£
-
116,652		 Restricted
£
-
-		 Unrestricted
£
6,028
172,297		 2024
£
6,028
288,949
1,549,699
-
484,600
-		 -
55,709
-
141,419		 -
130,576
310,856
192,120		 1,549,699
186,285
795,456
333,539		 116,652
-
1,805,888
204,248		 -
-
-
55,578		 178,325
159,507
-
205,595		 294,977
159,507
1,805,888
465,422
484,600
-		 197,128
-		 633,552
113,384		 1,315,280
113,384		 2,010,136
-		 55,578
-		 365,102
103,816		 2,430,817
103,816
484,600 197,128 520,168 1,201,896 2,010,136 55,578 261,286 2,327,001
2,034,299 197,128 520,168 2,751,595 2,126,788 55,578 439,612 2,621,978
2,034,299
-
-		 -
197,128
-		 -
-
-		 2,034,299
197,128
-		 2,126,788
-
-		 -
85,128
(29,550)		 -
-
-		 2,126,788
85,128
(29,550)
- 197,128 - 197,128 - 55,578 - 55,578
- - 520,168 520,168 - - 439,612 439,612
- - 520,168 520,168 - - 439,612 439,612

Approved by the trustees on 3 July 2025 and signed on their behalf by

Nick Benson Treasurer

Alison Saunders Chair of the JUSTICE Board

23

JUSTICE

Statement of cash flows

For the year ended 31 March 2025

Reconciliation of net income / (expenditure) to net cash flow from operating activities

Reconciliation of net income / (expenditure) to net cash flow from operating activities
Net income / (expenditure) for the reporting period
(as per the statement of financial activities)
Depreciation charges
Losses/(gains) on investments
Dividends, interest and rent from investments
(Increase) in debtors
Increase in creditors
Net cash provided by / (used in) operating activities
Cash at bank and in hand
Cash held within investment portfolio
Change in cash and cash equivalents in the year
Total cash and cash equivalents
Cash flows from operating activities:
Net cash provided by investing activities
Cash flows from investing activities:
Dividends, interest and rents from investments
Purchase of fixed assets
Purchase of investments
Transfers from short term deposit accounts
Cash and cash equivalents comprises:
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year		 2025
£
129,617
6,028
6,494
(81,738)
(26,778)
9,568		 2024
£
(25,169)
4,960
(6,921)
(97,953)
(88,457)
22,978
43,191 (190,562)
1,010,432
81,738
-
(1,060,600)		 (5,878)
97,953
(6,743)
-
31,570 85,332
74,761
465,422		 (105,230)
570,652
540,183 465,422
2025
£
333,539
206,644		 2024
£
465,422
-
540,183 465,422

24

JUSTICE

Notes to the financial statements

For the year ended 31 March 2025

1 Accounting policies

a) Statutory information

JUSTICE is a charitable company limited by guarantee and is incorporated in United Kingdom.

The registered office address is 1 Paternoster Lane, London, England, EC4M 7BQ.

b) Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: 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), The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy or note.

In applying the financial reporting framework, the trustees have made a number of subjective judgements, for example in respect of significant accounting estimates. Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The nature of the estimation means the actual outcomes could differ from those estimates. Any significant estimates and judgements affecting these financial statements are detailed within the relevant accounting policy below.

c) Public benefit entity

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

d) Going concern

The trustees consider that there are no material uncertainties about the charitable company's ability to continue as a going concern.

The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period.

e) Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the income have been met, it is probable that the income will be received and that the amount can be measured reliably. Tax recoverable under the gift aid scheme is recognised when receivable to align with the original donation.

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the charity that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor’s intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is a treated as a contingent asset and disclosed if material.

Income received in advance of the provision of a specified service is deferred until the criteria for income recognition are met.

Income received for seminars and other similar events, including income received to sponsor events, is recognised in the statement of financial activities in the period the event takes place.

Subscription income from members is credited to the statement of financial activities when received.

Rental income is credited to the statement of financial activities in the period in which it is related to.

25

JUSTICE

Notes to the financial statements

For the year ended 31 March 2025

On receipt, donated gifts, professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

Interest on funds held on deposit 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.

Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund.

Unrestricted funds are donations and other income received or generated for the charitable purposes.

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

26

JUSTICE

Notes to the financial statements

For the year ended 31 March 2025

j) Allocation of support costs

Where information about the aims, objectives and projects of the charity is provided to potential beneficiaries, the costs associated with this publicity are allocated to charitable expenditure.

Where such information about the aims, objectives and projects of the charity is also provided to potential donors, activity costs are apportioned between fundraising and charitable activities on the basis of area of literature occupied by each activity.

2025 2024
Research and education 62% 66%
Membership 3% 2%
Support costs 12% 9%
Governance costs 3% 3%
Fundraising 20% 20%

Support and governance costs are re-allocated to each of the activities on the following basis which is an estimate, based on staff time, of the amount attributable to each activity

Governance costs are the costs associated with the governance arrangements of the charity. These costs are associated with constitutional and statutory requirements and include any costs associated with the strategic management of the charity’s activities.

Rental charges are charged on a straight line basis over the term of the lease.

k) Tangible fixed assets

Items of equipment are capitalised where the purchase price exceeds £500. Depreciation costs are allocated to activities on the basis of the use of the related assets in those activities. Assets are reviewed for impairment if circumstances indicate their carrying value may exceed their net realisable value and value in use.

Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The depreciation rates in use are as follows:

Computer equipment - 25% straight line
Database - 20% straight line
Freehold buildings - 1% straight line

The useful economic life of the freehold buildings is in excess of 50 years but as the value of the building is not impaired below its carrying amount, no adjustments have been made. The value of land is not known and it is not separately accounted for; instead, the freehold property, including land, is depreciated over 100 years.

l) Listed investments

Investments are a form of basic financial instrument and are initially recognised at their transaction value and subsequently measured at their fair value as at the balance sheet date using the closing quoted market price. Any change in fair value will be recognised in the statement of financial activities. Investment gains and losses, whether realised or unrealised, are combined and shown in the heading “Net gains/(losses) on investments” in the statement of financial activities. The charity does not acquire put options, derivatives or other complex financial instruments.

27

JUSTICE

Notes to the financial statements

For the year ended 31 March 2025

1 Accounting policies (continued)

m) Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

n) 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.

o) Short term deposits

Short term deposits includes cash balances that are invested in accounts with a maturity date of between 3 and 12 months.

p) Creditors and provisions

q) 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 with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

28

JUSTICE

Notes to the financial statements

For the year ended 31 March 2025

Donations and legacies
JUSTICE60 Donations
General Donations
Legacies
Donated services
Friends		 Restricted
£
45,899
-
-
-
-		 Unrestricted
£
226,437
33,582
360,270
-
44,838		 2025
Total
£
272,336
33,582
360,270
-
44,838		 Restricted
£
-
-
-
-
-		 2024
Unrestricted
Total
£
£
133,222
133,222
33,862
33,862
321,400
321,400
1,468
1,468
15,599
15,599
505,551
505,551
45,899 665,127 711,026 -

A number of Law Firms support the work of JUSTICE. This financial year we have recognised donated services from:  Simmons and Simmons LLP who facilitated an annual conference.  Allen Overy Shearman Sterling LLP who facilitated the 'Law for Lawmakers' work at the House of Commons.  Dechert LLP who provided pro bono advice and support.  Linklaters LLP who provided pro bono advice and support.  DLA Piper who provided pro bono advice and support.

29

JUSTICE

Notes to the financial statements

For the year ended 31 March 2025

For the year ended 31 March 2025
3
King & Spalding LLP
Global Leaders Forum
Clifford Chance LLP
DAC Beachcroft LLP
Raiser's Edge
Bryan Cave Leighton Paisner
White & Case LLP
Ashurst
Mishcon de Reya LLP
Baker & McKenzie LLP
Anonymous
Latham & Watkins
DLA Piper UK LLP
The Access to Justice Foundation
Garden Court Chambers Special Fund
The JRSST Charitable Trust
The Law Society Charity
The Oakdale Trust
The Crerar Trust
Anonymous
Herbert Smith Freehills LLP
The Stafford Trust
The Portal Trust
Tay Charitable Trust
The 29th May 1961 Charitable Trust
The 4814 Trust
The Leri Charitable Trust
The Legal Education Foundation
The Evan Cornish Foundation
Existing / previous funders:
Doughty Street Chambers Supported Causes Fund
The Dulverton Trust
The Dawes Trust
Joseph Rowntree Charitable Trust
The Alexander Mosley Charitable Trust
Education:
Other
Laura Kinsella Foundation
Total income from charitable activities
Conferences
Publications
Ministry of Justice
Trust and Foundations
Sub-total for membership
Membership
Sub-total for research and education
Covington & Burling LLP
Trust for London
Income from charitable activities
New funders:
New funders:
Linklaters LLP
The Bromley Trust
abrdn Financial Fairness Trust
Existing / previous funders
Intermediaries for Communication
CEO Sleepout
Reed Smith LLP
Other:
Paul Hamlyn
Allen and Overy Foundation
The Survival and Flourishing Fund
Sigrid Rausing Trust
Cameron McKenna Social Impact Fund
The Stewarts Foundation		 Restricted
£
-
-
25,000
-
-
10,000
20,405
-
35,000
-
45,698
9,000
-
-
-
-
15,047
-
-
22,500
2,000
-
-
4,000
16,000
5,000
500
-
-
-
-
74,500
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Unrestricted
£
25,000
-
-
-
40,000
-
-
1,000
-
17,250
-
-
6,000
-
-
-
-
-
-
-
-
-
-
-
-
-
-
200,584
25,000
5,000
8,000
-
5,000
-
5,000
-
-
-
1,000
20,000
3,000
345
1,000
5,000
10,000
5,000
5,000
10,000
5,000
5,000
32,905
455
-		 2025
Total
£
25,000
-
25,000
-
40,000
10,000
20,405
1,000
35,000
17,250
45,698
9,000
6,000
-
-
-
15,047
-
-
22,500
2,000
-
-
4,000
16,000
5,000
500
200,584
25,000
5,000
8,000
74,500
5,000
-
5,000
-
-
-
1,000
20,000
3,000
345
1,000
5,000
10,000
5,000
5,000
10,000
5,000
5,000
32,905
455
-		 Restricted
£
-
15,000
25,000
-
-
-
24,703
-
35,000
-
43,605
-
-
8,250
7,150
3,000
15,047
5,000
2,000
22,500
5,000
7,500
-
-
-
-
-
-
-
-
-
124,063
-
71,883
-
2,000
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-		 Unrestricted
£
25,000
-
-
5,000
35,000
-
-
1,000
-
17,250
-
-
6,000
-
-
-
-
-
-
-
-
-
10,000
-
-
-
-
-
-
-
6,000
-
-
-
5,000
-
4,025
1,905
-
-
-
-
-
-
-
-
-
-
-
-
23,591
227
520		 2024
Total
£
25,000
15,000
25,000
5,000
35,000
-
24,703
1,000
35,000
17,250
43,605
-
6,000
8,250
7,150
3,000
15,047
5,000
2,000
22,500
5,000
7,500
10,000
-
-
-
-
-
-
-
6,000
124,063
-
71,883
5,000
2,000
4,025
1,905
-
-
-
-
-
-
-
-
-
-
-
-
23,591
227
520
284,650
-		 441,539
137,068		 726,189
137,068		 416,701
-		 140,518
150,664		 557,219
150,664
-
284,650		 137,068
578,607		 137,068
863,257		 -
416,701		 150,664
291,182		 150,664
707,883

30

JUSTICE

Notes to the financial statements

For the year ended 31 March 2025

4a Analysis of expenditure (current year)

Analysis of expenditure (current year)
Staff costs (Note 6)
Office costs
Premises costs
Professional fees
Other costs
Fundraising costs
Training, seminars and conferences
Depreciation
Support costs
Governance costs
Total expenditure 2025
Total expenditure 2024		 Cost of
raising funds
£
206,826
26,444
17,113
-
-
15,938
-
-
266,321
48,607
11,453
326,381
230,053		 Research &
education
Membership
£
£
819,227
35,337
81,724
4,518
52,887
2,924
-
-
-
-
-
-
8,938
-
-
-
962,776
42,779
150,217
8,305
35,394
1,957
1,148,387
53,041
1,096,905
23,294
Charitable activities		 Governance
costs
£
31,180
3,987
2,580
11,057
-
-
-
-
48,804
-
(48,804)
-
-		 Support costs
£
126,798
16,212
10,491
25,129
22,471
-
-
6,028
207,129
(207,129)
-
-
-		 2025
Total
£
1,219,368
132,885
85,995
36,186
22,471
15,938
8,938
6,028
1,527,809
-
-
1,527,809		 2024
Total
£
1,198,281
89,150
35,821
10,530
4,708
4,969
1,833
4,960
Research &
education
£
819,227
81,724
52,887
-
-
-
8,938
-
962,776
150,217
35,394
1,148,387
1,096,905
1,350,252
-
-
1,350,252

31

JUSTICE

Notes to the financial statements

For the year ended 31 March 2025

4b Analysis of expenditure (previous year)

Analysis of expenditure (previous year)
Staff costs (Note 6)
Office costs
Premises costs
Professional fees
Fundraising costs
Depreciation
Other costs
Training, seminars and conferences
Support costs
Governance costs
Total expenditure 2024		 Cost of
raising funds
£
168,829
15,173
7,164
-
4,681
992
4,145
-
200,984
19,888
9,181
230,053		 Research &
education
Membership
£
£
911,272
16,883
63,356
1,517
23,642
716
-
-
-
288
3,274
99
-
-
1,833
-
1,003,377
19,503
63,989
2,594
29,539
1,197
1,096,905
23,294
Charitable activities		 Governance
costs
£
25,324
2,276
1,075
10,530
-
149
563
-
39,917
-
(39,917)
-		 Support costs
£
75,973
6,828
3,224
-
-
446
-
-
86,471
(86,471)
-
-		 2024
Total
£
1,198,281
89,150
35,821
10,530
4,969
4,960
4,708
1,833
Research &
education
£
911,272
63,356
23,642
-
-
3,274
-
1,833
1,003,377
63,989
29,539
1,096,905
1,350,252
-
-
1,350,252

32

JUSTICE

Notes to the financial statements

For the year ended 31 March 2025

This is stated after charging / crediting:

This is stated after charging / crediting:
2025 2024
£ £
Depreciation charge for the year 6,028 4,960
Operating lease payments 55,806 -
Auditor's remuneration (excluding VAT):
Audit services 9,200 8,775

Staff costs were as follows:

Staff costs were as follows:
Staff recruitment
Salaries and wages
Social security costs
Staff training/practising certificate
Employer’s contribution to defined contribution pension schemes
Redundancy costs		 2025
£
961,220
107,717
107,697
30,000
8,169
4,565		 2024
£
983,510
104,375
94,783
-
2,190
4,379
1,219,368 1,189,237

The following number of employees received employee benefits (excluding employer pension costs and employer's national insurance) during the year between:


national insurance) during the year between:
2025 2024
No. No.
£60,000 - £69,999 3 2
£70,000 - £79,999 2 1
£120,000 - £129,999 1 1

The total employee benefits including pension contributions and employer's national insurance of the key management personnel were £529,878 (2024: £511,910).

The charity Board members were not paid nor received any other benefits from employment with the charity in the year (2024: £nil). No Board member received payment for professional or other services supplied to the charity (2024: £nil).

33

JUSTICE

Notes to the financial statements

For the year ended 31 March 2025

7 Staff numbers

The average number of employees (head count based on number of staff employed) during the year was as follows:

Raising funds
Research and education
Membership
Support
Governance		 2025
Employed
No.
3.9
12.2
0.6
2.2
0.5		 2025
FTE
No.
3.5
11.0
0.6
2.2
0.5		 2024
Employed
No.
4.5
14.4
0.5
1.9
0.7		 2024
FTE
No.
3.8
12.4
0.5
1.7
0.6
19.5 17.8 22.0 18.9

8 Related party transactions

Aggregate unrestricted donations from related parties were £91,460 (2024: £96,618).

There are no other related party transactions to disclose for either year.

9 Taxation

The charitable company is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.

10 Tangible fixed assets

Tangible fixed assets
Net book value
Depreciation
At the end of the year
At the start of the year
Charge for the year
At the end of the year
Disposals
At the start of the year
At the end of the year
At the start of the year
Additions in year
Disposals
Cost		 Database
£
25,180
-
-		 IT
Equipment
£
53,715
-
(13,584)		 Total
£
78,895
-
(13,584)
25,180 40,131 65,311
25,180
-
-		 47,687
6,028
(13,584)		 72,867
6,028
(13,584)
25,180 40,131 65,311
- - -
- 6,028 6,028

All of the above assets are used for charitable purposes.

34

JUSTICE

Notes to the financial statements

For the year ended 31 March 2025

11 Listed investments

11
Listed investments
Gilts
12
13
Debtors
Pension contributions payable
Movement in cash balance
Fair value at the end of the year
Taxation and social security
Accruals
Fair value at the start of the year
UK Common investment funds
Investments comprise:
Additions at cost
Cash held in investment portfolio
Net (loss) / gain on change in fair value
Other debtors
Prepayments
Accrued income
Creditors: amounts falling due within one year
Trade creditors		 2025
£
288,949
1,060,600
(6,494)
206,644		 2024
£
282,028
-
6,921
-
1,549,699 288,949
2025
£
1,189,483
153,572
206,644		 2024
£
288,949
-
-
1,549,699 288,949
2025
£
108,159
19,268
58,858		 2024
£
66,382
10,692
82,433
186,285 159,507
2025
£
15,597
27,105
9,336
61,346		 2024
£
13,764
28,284
9,048
52,720
113,384 103,816

35

JUSTICE

Notes to the financial statements

For the year ended 31 March 2025

Movements in funds (current year)
Restricted funds:
Staff Wellbeing
Total restricted funds
Improving Access to Justice for Separating
Families Working Party and the function
and operation of Behavioural Control
Orders Working Party
Criminal Justice Lawyer
Total funds
Scotland Lawyer / Fellow
Criminal implementation
Endowment fund
Windrush Working Group
JUSTICE Innovation Hub
Reforming Benefits Decision-Making
Working Party
Intern funding
Racial Justice
Total unrestricted funds
Defending the rule of law, access to justice
and human rights		 At 1 April
2024
£
2,126,788		 Income &
gains
£
-		 Expenditure
& losses
£
(92,489)		 Transfers
£
-		 At 31 March
2025
£
2,034,299
-
-
(29,550)
-
71,658
7,150
-
-
-
-
6,320		 25,000
45,899
45,452
16,000
97,000
-
30,500
9,000
11,000
5,000
45,698		 (25,000)
-
(15,902)
(16,000)
(47,234)
-
(30,500)
(7,614)
(11,000)
(670)
(35,079)		 -
-
-
-
-
-
-
-
-
-
-		 -
45,899
-
-
121,424
7,150
-
1,386
-
4,330
16,939
55,578 330,549 (188,999) - 197,128
439,612 1,333,371 (1,252,815) - 520,168
2,621,978 1,663,920 (1,534,303) - 2,751,595

The narrative to explain the purpose of each fund is given at the foot of the note below.

36

JUSTICE

Notes to the financial statements

For the year ended 31 March 2025

14b Movements in funds (prior year)

Movements in funds (prior year)
Restricted funds:
Total restricted funds
Administrative Justice Council
Endowment fund
Administrative Decision Making Working
Party
Total unrestricted funds
Total funds
Illegal Migration Bill
Scotland Lawyer / Fellow
Windrush Working Group
Criminal implementation
Defending the rule of law, access to justice
and human rights
Homelessness
Intern funding
JUSTICE Innovation Hub
Race and state related deaths
Reforming Benefits Decision-Making
Working Party		 At 1 April
2023
£
2,152,276		 Income &
gains
£
3,266		 Expenditure
& losses
£
(28,754)		 Transfers
£
-		 At 31 March
2024
£
2,126,788
19,697
303
-
(35,019)
-
-
-
-
467
2,190
-
11,714		 17,000
80,133
25,000
74,750
9,500
3,000
146,563
7,150
5,000
-
5,000
43,605		 (36,697)
(80,436)
(25,000)
(69,281)
(9,500)
(3,000)
(74,905)
-
(5,467)
(2,190)
(5,000)
(48,999)		 -
-
-
-
-
-
-
-
-
-
-
-		 -
-
-
(29,550)
-
-
71,658
7,150
-
-
-
6,320
(648) 416,701 (360,475) - 55,578
495,519 905,116 (961,023) - 439,612
2,647,147 1,325,083 (1,350,252) - 2,621,978

37

JUSTICE

Notes to the financial statements

For the year ended 31 March 2025

14 Movements in funds (continued)

Purposes of endowment fund

Endowment funds are held as part of an expendable endowment fund and is comprised of the proceeds from the sale of the freehold property on Carter Lane in 2023, which were re-invested. The Trustees agreed to use the endowment fund to fund our office costs from January 2024 onwards.

Purposes of restricted funds

Restricted funds represent grants and donations given for specific purposes. Unspent funds at the year end are to be carried forward and spent on that specific project in a future period. The specific purposes are:

Administrative Decision-Making Working Party

While an individual is in prison, they remain subject to a number of rules and processes that can serve to unduly delay their release. The Administrative Decision Making Working Party examined these rules and processes to ensure that individuals do not remain in prison unlawfully or any longer than is necessary.

Criminal implementation

The Dawes Trust supported our core criminal justice work with a grant of £25,000.

Criminal Justice Lawyer

This donation is to cover the cost of employing a full time criminal justice lawyer for a year.

Defending the rule of law, access to justice and human rights

These grants have supported our work on upholding the rule of law, access to justice and human rights. This work was supported by the Joseph Rowntree Charitable Trust, (£20,405), the JRSST Charitable Trust (with a two-year grant of £30,094, with £15,047 received in this financial year), and the Evan Cornish Foundation (£10,000).

Homelessness

This work encompassed our work on behavioural control orders (civil orders with criminal consequences for breach) such as community protection notices and public space protection orders, that are aimed at addressing anti-social behaviour but have a disproportionate impact on those experiencing homelessness. It also includes our work on a rights based approach to government contracting, which includes local authority homelessness vulnerability assessments.

Illegal Migration Bill

This work on analysing and briefing Parliamentarians on the Illegal Migration Bill was supported by Garden Court Chambers Special Fund (£3,000).

Improving Access to Justice for Separating Families Working Party and the function and operation of Behavioural Control Orders Working Party

This project includes JUSTICE’s work against domestic violence. This work is currently supported by a Trust that has asked to remain anonymous (£16,000).

38

JUSTICE

Notes to the financial statements

For the year ended 31 March 2025

14 Movements in funds (continued)

Intern funding

Linklaters LLP (£74,500) and The Portal Trust (£22,500) have provided grants to support our internship and fellowship programme.

JUSTICE Innovation Hub

The Access to Justice Foundation provided £7,150 to support a scoping project looking at how to better harness data and evidence to provide a person centred data driven approach to policy making.

Racial Justice

This project aims to challenge discrimination and inequality in the UK justice system. This work is supported by the Legal Education Foundation with a two-year grant of £60,000, with £30,000 received in this financial year, and the CMS Cameron McKenna Social Impact Fund (£500).

Reforming Benefits Decision-Making Working Party

Abrdn Financial Fairness Trust (previously the Standard Life Foundation) supports our Working Party on Reforming Benefits Decision-Making and Outsourcing and Administrative Justice Working Party with a three-year grant of £24,980 (£9,000 received this financial year).

Scotland Lawyer / Fellow

The Stafford Trust (£5,000), the Crerar Trust (£4,000), and the Tay Charitable Trust (£2,000) supported the costs of our lawyer in Scotland.

Staff Wellbeing

The Legal Education Foundation supported JUSTICE's staff wellbeing and organisational resilience with a wellbeing grant of £5,000.

Windrush Working Party

The ‘Reforming the Windrush Compensation Scheme’ Working Party report was published in November 2021. It makes 27 recommendations to improve the process for those seeking compensation from the Home Office for the losses and hardships they suffered as a result of not being able to demonstrate their lawful immigration status. Many of the issues we identified with the Windrush Compensation Scheme are also applicable to other recent bespoke Home Office schemes. This work is supported by the Paul Hamlyn Foundation with a three-year grant of £120,000 (including an inflationary increase). Dechert LLP are also supporting the work providing pro bono support.

15a Analysis of net assets between funds (current year)

Investments
Net current assets
Net assets at the end of the year
Tangible fixed assets		 Endowment
£
-
1,549,699
484,600		 Restricted
£
-
-
197,128		 Designated
£
-
-
-		 General
unrestricted
£
-
-
520,168		 Total
funds
£
-
1,549,699
1,201,896
2,034,299 197,128 - 520,168 2,751,595

15b Analysis of net assets between funds (prior year)

Tangible fixed assets
Investments
Net current assets
Net assets at the end of the year		 Endowment
£
-
116,652
2,010,136		 Restricted
£
-
-
55,578		 Designated
£
-
-
-		 General
unrestricted
£
6,028
172,297
261,287		 Total
funds
£
6,028
288,949
2,327,001
2,126,788 55,578 - 439,612 2,621,978

39

JUSTICE

Notes to the financial statements

For the year ended 31 March 2025

16 Operating lease commitments payable as a lessee

The charity's total future minimum lease payments under non-cancellable operating leases is as follows for each of the following periods;

the following periods;
Less than one year
One to five years		 2025
2024
£
£
118,811
-
181,816
-
300,627
-
Property
300,627 -

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 limited to £1.

40