Company number.. 04131252
Charity number-. 1084803
British and Irish Legal
Information Institute
Report and financial statements
For the year ended 31 December 2021
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BrStlsh and IrSsh Legal Information Instilute
Contents
For the year ended 31 December 2021
Reference and adminisirative information
Tru5tee5' annual rtport
Independent examiner's report
Staiement of financial activities (incorporating an income and expenditure account)
Balance sheet
Notes to the financial statements

Brftlsh and Irish Legal Infomiatlon Insthute
Reference and administrati￿ information
For the year ended 31 December 2021
Company number
Charity number
04131252 - registered in the United Kingdom
1084803 - registered in England and Wales
Registered offlce
l O Queen Streei Place
LONDON
EC4R I BE
Operational
address
Charles Clore House
17 Russell Square
LONOON
WC18 5DR
Trustees
Sir Ross Cranston. Chair
E Allbon
G Beringer QC {Hon)
Professor P Chung
A Coomber
Hon Mr Justice D Barniville (appointed June 2021 >
J Harrison
Dame Maura McGowan
Dr N Ni Loideain
Dr P O'callaghan (resigned June 20211
L Rabinowitz QC
R Wood
Professor C Stychin lappointed June 2021)
Key management
personntl
Jules Winterton
Joe Ury
Chief Executive Officer
Executr¥e Direcior
Company secretary
BWB Secretarial Limired
Bankers
Barclays Bank PIC
Bristol and North Somerset Croup
PO Box 207
BRISTOL
BS99 7A1
Independent Examlner
Joanna Piltman
Sayer Vincent LLP
Chartered Accountants and Statuiory Auditors
Invicta House. 108-114 Golden Lane
LONDON. ECIY OTL

British and Irish Legal Infomiatlon Instltute
Trustees, annual report
For the year ended 31 December 2021
The trustees present their report and the financial statements for the year ended 31 December
2021.
Reference and administrative information set oui on page I forms pan of this report. The financial
statement5 iomply with current siatutory requirernents. Ihe memorandum and articles of
association and the Staiemeni of Recomrnended Practice Accounting and Reporting by Charitie5.-
SORP applicable to charities preparing their accounts in accordance with FRS 102.
Structure, governance and management
The British and Irish Legal Information Institute I'BAILII. or'the Institute'l is a company Ihmited by
guarantee. registered in the UK under the Companies Act 2006 and is a registered charity in
England and Wales.
The Institute was incorF)oraied as a limited company on 27 December 2000 and 15 established
under a Memorandum of Association which established the objects and powers of the charitable
company and 15 9overned under its articles of association. The company number is 041312 52. The
charitable company is registered with the Charity Commission. number 1084803.
All trustees give their time voluniarily and reieive no benefits from the charity. No expenses were
reclaimed from the charity this year or the preceding year.
The power to appoint and discharge trustees is noted in the Insiiiuie's Mefflorandum and Articles
of A550ciation. Each member of the Instituie has guaranteed to subscribe £ l in the eveni of ihe
company being wound-up.
Trustees are appointed following a skills audit of the existing Trustees. An open call for
expressions of interest in becoming a Trustee is published and. after shortlisting, intervlews are
held. Two new trustees were appointed during 2021 .' Professor Carl Stychin. Drrector of the
Institute of Advanced Legal Studies and the Hon Mr Justice David Barniville. Coun of Appeal Judge
{Irelandl. The Instituie tries io achieve a balance of interests beTh¥een academics. the Judiciary,
practising lawyers. people with IT experience and a range of other skills. as well a5 Trustees who
live or work mainly in Scotland and the Republic of Ireland. A tailored induction and training
programme is put in place depending on the needs and experience of the Trustee.
Objects of the charity
{I I ro promote the sound administration and development of ihe law by:
(al the provision of one or more searchable and regularly-updated internet sites on which
accurately recorded case law. primary and secondary legislation and treaties from or affeciing the
jurisdictions of the Uniied Kingdom and the Republic of Ireland and associated jurisdictions are
maintained together with commentary analysis and the maintenance of links to similar sources in
other jurisdictions: and

British and Irish Legal Infom)atlon Instllute
Trustees, annual report
For the year ended 31 December 2021
{bl such other means of providing f￿e or inexpensive public access to legal texts and
commentaries of all kinds as ihe iru5tees shall from time to time determine. and
{21 ro advance legal educaiion by promoiing and encouraging research in the field of legal
informatlon Systems and dissemination of the useful results ihereof.
Publ ic benefit
The Trustees confirm that they have referred to the guidance contained in ihe Charity
Commission's general guidance on public benefit when reviewing the Insiiiuie's aims and
objectives for the year and in planning future activities.
Purposes and aims
The trustee5 review the aims. objertives and activities of the charity each year. This report looks at
what the charity has achieved and the ouicomes of its work in ihe reporting period. The iru5tees
report ihe success of each key aciivity and the benefits the chariiy has broughi to those groups of
people that it Is set up to help. The review also helps the trustees ensure the chariws aims.
objectives and activiiie5 remained focused on its Stated purposes.
The irustees have referred to the guidance contained in the Charity Commission's general
guidance on public benefit when reviewing the charity's aim5 and objectives and in planning its
future activities. In particular. the trustees consider how planned aciiviiies will contribute to the
aims and objecttves that have been sei.
Review of activities and performance
During the continuing Covid-19 pandernic the BAILII team worked from iheir homes and continued
to upload current judgmenis and older materials as ihey were received. 8AILII is immensely
grateful io all the donors who have supported it over the years and continue to make lis work
P055ible. The Trustees would also like to thank the members of the Advisory Council and all those
who have helped 8AILII.
Since its formation as a charity in December 2000 after a successful campaign to 'Free ihe Law,.
BAILII h35 continued to provide reliable information resources for private individuals. organisations
serving civil society, those in legal education and training. and those involved in and serving the
legal system. The 5eNice is low cost. good quality. easy to use. free at poini of use and does noi
use cookies or require regisiraiion or login.
Dr Patrick O'callaghan 51epped down from the Board of Trustees in June 2021 after 6 years of
valuable seNice. He served as ihe trustee from the Republic of Ireland and. as Co-Director of the
Irish Legal Information Institute (IRLIII. he liaised closely between IRLII and BAILII. Profe550r Carl
Stychin. Director of the Institute of Advanced Legal Studies. co-opted to the Board in November
2020. and the Hon Mr Justice David Barniville. Coun of Appeal Judge Ilrelandl. were confirmed as
Trustees at rhe June AGM. Professor Maria Cahill. Co-Director of IRLII was co-opied io the Board
and appointed to the Advisory Council.

8rilish and Irish Legal Information Instituie
Trustees, annual report
For the year ended 31 December 2021
The BAILII Advisory Council. advising the Board of Trustees. drawn from stakeholders
including users, donors. and those Èn ihe legal and legal information professions. meets twice a
year but because of the pandemic met only once in 2021 . on the 20ih July.
The chaTiWs main activities and its diverse communitles of users are described below. All its
charitable activities focus on providing a free access website and further BAIUI'S charitable
purposes for the public benefit.
BAILII continues to be one of the main sources for legal materials from England and Wales.
Scotland. Northern Ireland and Ireland. heavily used within those jurisdictions and also
Internationally. BAILII contains 122 databases covering l O jurisdictions. overall comprising 194+
gigabwes of legal maierials and 600.000 searchable documents materials with links to extend
searches to the worldwide network of free access to law partners to which it belongs and
oniributes Ihrtp'.Ilwww.commonlii.orgl. http'.IIw4•4W.lawcite.orgll.
BAILII publishes all the substaniive judgments of ihe Civil Division of the Court of Appeal and the
High Court as soon as they are handed down in Court, or (if delivered orally) made available in an
approved transcript. It also publishes a substantial number of judgment5 from the Criminal
Division of Ihe Coun of Appeal. Scottish and Irish judgments and the decisions of many Tribunals.
The scope of BAILII was increased during rhe year wilh Ihe addition of Judgments from the Qatar
International Court and ihe Abu Dhabi Global Market iourts which apply English common law and
negotiations were opened with the Dubai Internaiional Financial Coun to include its judgments_
BAILII continues to add to its Slgnificant retrospective content when the opportunity arises
BAILII'S aims remain..
al the provision of a searchable and regularly-updated internet Site and,
bl the provision of a free public access site containing legal materials including judgments.
decisions. legislation. legal texts and Cofnmentaries including reports of various law reform
bodies.
BAILII continues to achieve these aims by maintaining and developing a website which is available
to all as a subscripiion-free source of legal maierials.. 25.035 judgments and Various other legal
materia15 were added in 2021 122.744 in 2020).
Overall use of BAILII continues to increase and there was no significant drop-off in use during the
pandemic wilh some measures indiiating considerable increases at times. There were 87.815.198
page.views.of-thtrBAILII.website-in-202 Flcompare(frto-79.'006-61 ￿ln-2020l. and-there were
3.331.388 downloads. returning to a more normal level after a dramatic spike of 5,399,911 in
2020 during the extended period of home workin9. Recent weekly usage measured by page
requests is 2,670,2 35.
BAILII's L15er populaiion 15 made up of the general public. Ih05e using our materials for academlc
purposes and those involved in the practice of the law (including the judiciary). 92% of
respondents to an independent survey of BAILII users in 2018 said thai BAILII is very irnportanl in

Brillsh and Irlsh Legal Inforniation Institute
Trustees. annual report
For the year ended 31 December 2021
enabling f￿e access to law. Feedback on the BAILII service 15 Positive. According to the survey.
95% of respondent5 rated BAILII'S service as excellent or good. Several changes 10 the
adminisiration of jusiice have increased the number of unrepresented litigants. and there has been
a corresponding increase in ihe numbers of people dependant on 8AILII'5 free provision of
judgments through directly accessing them or through the assistance of legal advice agencies.
In April 2021 the Moj informed BAILII that an official archive of the judgments of courts and
tribunals of England & Wales would be created at The National Archives ffNA}. using the same
selection of judgments currently sent to BAILII and oiher publishers. These judgments will
generally also be available on a TNA web5iie if considered suiiable for publicatTron. 8AILII was
asked to keep this planned development confidential until a formal announcement in June
2021 and BAILII suspended fundraising until it could inform its stakeholders. Considerable time of
BAILII staff and trustees was taken up during the year in correspondence and meetings wilh
government since this development. while at the same time our few hard-pressed staff continued
to mainiain and updaie BAILII's service to the public. An additional Board meeting was held in April
2021 which decided that BAILII will continue to provide its valued independent service to its Users,
no conteni will be removed. and its databases will continue to be updated. The functionality and
Usability of the proposed TNA service iould not be known in advance. 8AILII did note ihai the
proposed TNA service would not cover judgements from Scotland. Northern Ireland or the Republic
of Ireland or other jurisdictions available on BAILII and would not have BAILII'S international link5.
potential for ihird-party conteni. or customised services such as the OpenLaw project. 8AILII has
assisted TNA boih wilh know-how and briefings and also by giving copies of over 45.000 coun
judgments and tribunal decisions received from judges over ihe past 20 years to form the core of
the new archive. li is understood thai from mid-April 2022 the route by which BAILII receives new
judgments will be via TNA rather than dhrettly from judges. A licence was granted to BAILII by TNA
in mid-April 2022 10 enable it to coniinue to publish judgments.
BAILII continues to suppon legal education and is by far the mosi popular free legal website
among law schools in Ihe UK according to surveys by the Institute of Advanced Legal Studies.
University of London. Updating of the list5 of leading cases for topics covered by undergraduate
law curricula created by BAILII'S OpenLaw projeci has begun. assisted by Sandy Outczak, DTrgital
Projects and Publications Manager at the IALS. The Torts list was rewritten with the addirion of
brief annotatlons by Professor Rachael Mulheron. member of the BAILII Advisory Council, who also
recruited academic specialists who are working to update several other lists.
The Courts in a post-covid world, the Eighth 8AILII Sir Henry Brooke Lecture. h05ted by Clifford
C-hance LLP,-was'given"on-l-December 202 1-by a panel of senior member5 of the judiciary of the
UK and Ireland.. Sir Ceoffrey Vos MR. Master of the Rolls of England & Wales., Lord Carloway. Lord
President of the Court of Session. Scotland., Dame Siobhan Keegan DBE. Lady Chief Justice of
Northern Ireland". and The Hon. Mr Justice Frank Clarke. former Chief Justice of Ireland. A video of
the eveni is available from the BAIUI webslte.
The research project on Al and the law conducted by a ieam led by Profe550r John Armour finished
Its work wilh a report and a series of conference sessions in September 2021. BAILII had

Brilish and Irish Legal Infomiatlon Instlwte
Trustees, annual report
For the year ended 31 December 2021
concluded a data sharing agreement with the University. after recetving approval from the
judiciary, to facilitate the research.
BAILII continued to exploit Social media through the use of Twitter to send alerts of new
jud9ments and news items. 8AILII continued to engage with the Incorporated Council of Law
Reporting for England and Wales and with other publishers. attending meeting5 of the publisher
group convened by Sophie Walker. under the auspices of Just Access. The group drafied a
metadata scheme which would faciliiaie ihe publication of Judgments and recommended it5
adoption by the Moj l HMCTS. An article. 'BAILII- the Next Ten Years. appeared in
Counsel, Magazine of the 8ar of England and Wales (October 2021). and was reproduced in Wrir.
Magazine of rhe Law Society of England & Wales (Winter 2021. 12-131.
Financial review and reserves policy
The activities of the Institute produced a deficit of £45.405 on unrestricted funds compared to a
surplus of £17.474 in the prior year. The chariry reviewed its policy on the level of reserves
required. It adopted a policy to maintain unrestrrcted funds. which are the free reseNes of the
charity, ai a level which equates to nine months rather than one year's budgeted total future
expendirure, or approximately £169.000. The balance of unrestricted funds at the year-end is
£179.347 12020.. £224.7521. with £36.065 (2020.. £36.06S) de5i9nated for the purpose of
redundancy payment5.
As a small charity not involved in any commercial enterprises our only business is providing a free
servrce to anyone who wishes to view the data we publish via the iniernet. We rely mainly on
donations. The agreement wilh the Universiiy of London has enabled c105e collaboration with the
Institute of Advanced Legal Studies. use of office. specialist server accommodation and neMork
infrastructure. However. the agreement was altered. following restTUCturing at the University, to
bring fundraising directly within the 8AILII structure with the engagemen¢ in January 2021 of a
specialist fundraising consultani.
The contract with the Ministry of Justice to continue a public service for online acce55 ro
judgmenrs of Ihe couns and tribunals of England & Wale5 was extended by a year to I S April
2022 providin9 a contribulion of £S0.000 p.a. to BAILII'S costs. During late 202 1 a financial facility
was agreed with fhe Legal Education Foundation to undeN4riie BAILII's income over two years io
be drawn down in early 2022 and early 2023. A sum of £ 52.180 was granted in ApTil 2022 and a
similar sum 15 estimated for 2023. During 2022 a restructuring is planned which will reduce
ngoing-siaff-C05ts,-takIn￿a￿Vantage of a projected simplification of routines as data will be pre-
processed by TNA.
Under the Memorandum and Articles of Association. the Insiitute has the power to make any
investment which the Trustees see fit.

British and Irish Legal Infoniiatitin Instltute
Trustees, annual report
For the year ended 31 December 2021
Related parties and relationships with other organisations
The charity is housed within the Instituie of Advanced Legal Studies. University of London. The
charity also has links with Ihe University College Cork and co-operates with a similar or9anisation
in Australia. the Australasian Legal Information Instilute.
Statement of responsibilities of the trustees
The trustees (who are also directors of British and Irish Legal Information Institute for the
purposes of company law) are responsible for preparing the Iru51ee5' annual report and the
financial statements in accordance with applicable law and United Kingdom Accounting Standards
(United Kingdom Generally Accepred Accounting Practice).
Company law requires ihe trustees 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
resoLJrces and application of resources. including the income and expenditure, of the charitable
company for ihat period. In preparing these financial statements. the trustees are required io..
Select suitable accounting policies and ihen apply them con5i5tenily
Obsetve the meihods and principles in the Charities SORP
Make judgements and estimates thai are reasonable and prudent
Srate whether applicable UK Accounting Standards and statements of recommended practice
have been followed. subject to any material departures disclosed and explained in the
financial statements
Prepare the financial statements on the going concern basis unless ir is inappropriaie to
presume ihat the charity will continue in operation
The trustees are responsible for keeping adequaie accountin9 record5 that di5c105e with
reasonable accuracy ai any iirne the financial position of the charitable company and enable them
to ensure that the financial statements comply with the Companies Aci 2006. They are also
responsible for safeguarding ihe assets of the charitable company and hence for taking reasonable
steps for ihe preveniion and detection of fraud and other irregularities.
The trustees are responsible for ihe maintenance and integrity of the corporate and financial
information included on the charitable cornpany's website. Legislation in ihe United Kingdom
governing the preparation and dissemination of financial statements may differ from le9islation in
other jurisdictions.
Members of the charity guarantee to contribute an amount not exceeding £ I to the assets of the
charity in the event of winding up. The total number of such guarantees at 31 December 2021 was
12 12020..121. The trustees are members of the charity but this entitles ihem only to voting righis.
The trustees have no beneficial interest in the charity.

Brltlsh and Irlsh Legal Information Institute
Trnsttes. annual report
For the ￿arended 31 Lkcember 2021
Independent examiner
Joanna Pittman was re-appoinied as ihe charitable companWs independent examiner during the
year and has expressed her willingness to coniinue in that capacity.
vedb
he trustees on 24 June 2022 and signed on their behalf by
Sir Ross Cransion
Chairman

Independent examinerfs repon
To the Trustees
On the unaudlted accouDt5 Brlt15h and Irlsh Le al Inf0rn￿thn Instltute
I report to the trustees on my examinaiion of the accounts of Brit15h and Irish Legal Information
In511tuie for Ihe year ended 31 December 2021.
Thls report is made solely to rhe trusrees as a body. in accordance with the Charitie5 Act 2011. My
examination ha5 been undertaken so that I might state to the trustees those matters l am required
to state to them in an independent examiner's report and for no other purpose. To the fullest
extent permitted by13w. I do not accept or assume responsrbtlity to anyone other than the chariiy
and the trustees as a body. for my examinatbon. for this ￿port. or for the opinions I have formed.
Responsibilities and basis of report
As the charFty trustees of the British and Irish Legal Information In5tilute you are responsible for
the preparation of the account5 in accordance with the requirements of the Companie5 Act 2006
('the 2006 Act'l.
Having satisfied myself that the accounts of the Company are not required to be audited under
Part 16 of the 2006 Aci and are eligible for independent examination. I repori in respect of my
examinaiion of the Company's accounis carried out under section 145 of rhe 2011 Act and in
arrying out rny examination I have followed all the applicable Direciions given by ihe Chariiy
Commission under section 1451511b) of fhe Chartlies Act 2011 I'the 2011 Act'l.
Independent examiners statement
I have compleied my examlnation. I confirm that no material matiers have come ro my attention in
connection with the examination giving me cause to believe that in any material respect."
Accounting records were not kept in respeci of ihe Company as required by section 386 of
Ihe 2006 Act- or
The account5 do not accord with those records- or
The accoynis do noi comply wilh the accouniing requirements of section 396 of the 2006
Act other than any requirement that the accounts give 3 'true and fair view, which is not a
matter considered as part of an independent examination.. or
The accounts have not been prepared in accordance with the methods and principles of the
Statement of Recommended Practice for accounting and repolling by charities.
I have no concerns and have come across no other matters in conneciion with the examination io
which attention should be drawn in this report in order io enable a proper understanding of the
account540.be_reach
Signed..
Name.. Joanna Pittman FCA
Address.. Sayer Vincent LLP,. Invicta House, 108-114 Golden Lane. London. ECI Y OTL
Date. 12 July 2022

British and Irlsh Legal Inforniatlon Institute
Statement of flnancial acti￿tIeS lincorporafrng an income and expenditure accountl
For the
ar *ndÈd 31 DÈcember 2021
2021
Total
2020
Total
Note
Income from..
Donations and legacie5
Charitable activities
Investments
137.161
50.000
189.346
50.000
67
Total Income
187172
239.413
Expendlture on..
Charitable activities-
Website development and maintenance
232.577
221,939
Total exp*nditure
232 577
221,939
Net Income for the year and net m0￿ment In funds
{45.405)
17,474
Reconcillation of funds
Total fLsnds brought forward
224 752
207.278
Total funds carried forward
179.347
224.752
All of ihe above result5 are derived from continuing aai¥itie5. There were no oiher recognised gains or losses other than
those stated above. All funds are unresiriaed.
10

Britlsh and Irlsh Legal Informatlon In5tltuie
Balance sheei
Company no. 04131252
As at 31 Drfern￿r 2021
2021
2020
Noie
Flxed assets
Current assets
Debtors
Cash at bank and in hand
25.000
216424
12.500
273,212
241.424
285,712
LiabSlFties
Creditors.. arnounts falling due within one year
60.960
Net current asse¢5
179347
224.752
Net a55ets
179.347
224 752
The funds of the charliy
Llnrestricied income funds
General funds
Deslgnaied funds
10
143.282
36.065
188,687
36.065
Total charlty funds
179 347
224.752
The opinion of the d1￿CtOrS is that the company is entitled to the exemptions conferred by seciion 477
of the Companies Act 2006 relating to small companies.
The directors acknowledge the following responsibililie5'.
the members have not required the company io obiain an audii of its accounts for the year in
question in accordance with section 476 of the Companies Act 2006-
the directors acknowledge their responsibilities for complying with the requirements of the Aci wilh
respect to accounting records and the preparation of accounts
These accounts have been prepared in accordance with the provisions applicable to companies subject
to the small companies, regime.
the Board on 24 June 2022 and signed on their behalf by
Sir Ross Cranston
Chairman

Brltlsh and Irlsh Legal Inforniation Instltute
Notes to the financial statements
For the
ar Énded 31 December 2021
l Accountlng policies
a) Basis of preparatlon
The financial statements have been prepared in accordance with Accounting and Reporting by Charities..
Staiement of Recommended Praciice applicable to charities Preparin9 their accounts in accordance with
the Financial Reporting Standard applicable in ihe UK and Republic of Ireland IFRS 1021 - (Charities
SORP FRS 1021. the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021
and the Companies Act 2006.
As a Smaller charity, in accordance with SORP Update Bulletin l. a Statement of Cash flows is not
required.
Asseis and liabilities are iniiially recognised ai historical c05t or transaction value unless othetwise
siaied in the relevant accounting policy or note.
In applying ihe financial reponing 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 aciual outcomes could differ from those estimates. Any significant estimates and
judgements affeciing these financial siatemenis are deiailed within ihe relevant accounting policy
below.
b) Public bènefit entity
The charitable company meets ihe definTrtion of a public benefii entity under FRS 102.
c) Golng concern
The Trustees have assessed wheiher the use of the goin9 concern basis is appropriate and have
considered possible events or conditions that mighi casi significani doubt on ihe ability of ihe charity to
continue as a going concern. In particular the Trustees have considered the impact of a new government
publication service of judgments from the couns of England & Wales on the charity's operations. The
Trustee5 consider that there are no material uncertainties aboui the charitable companvs ability to
continue as a going concern due 10 the level of reserve5 and confirmed funding to 202 3.
The Trustees do not consider thai there are any sources of estimation uncertainty ai the reporting date
that have a significant risk of causing a maierial adjustment to the carrying amount5 of a55et5 and
liabilities wiihin the nexi reporting period.
d) Income
Income is recogni5ed when the charity has entitlement io the funds. any performance conditions
attached io ihe income have been met. it is probable that the income will be received and that the
amount can be measured reliably.
Income_from.go.vernment and.other-grants-, whether-'cJpital'-grants or 'revenue' grants. is recognised
when the charity has entitlement io the funds. any performance condiiions attached to the grants have
been mei, it is probable that the income will be received and the amount can be measured reliably and
is not deferred.
Income received in advance of the provision of a specified service is deferred until the criteria for
income recognition are mer.
12.

Brltish and Irish Legal Inforniation Instltute
Notes to the flnanclal statemenis
For the
ear ended 31 December 2021
l Accountlng pollcles (continued)
el Interest ￿CeIvable
Interest on funds held on deposit is included when receivable and the amount can be measured reliably
by the charity,. this is normally upon notificaiion of the interes1 paid or payable by the bank.
f) Fund accouniing
Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which
meets ihese criteria is charged io the fund.
Unrestricted funds are donations and other incoming resources received or generated for the charitable
purposes.
Designaied fund5 are unrestricted funds earmarked by the irustees for particular purposes.
9> Expenditure and irrecoverable VAT
Expenditure is recognised once there is a legal or consiructive obligation to make a payment to a third
party. it is probable thai settlement will be required and the amount of ihe obligation can be measured
reliably. Expenditure is classified under the following activity headings=
Cosis of raising fund5 relaie io the costs incurred by the chariiable company in inducing third
parties io make voluntary contributions to il. as well as the cost of any activities with a fundraising
purpose.
Expenditure on charitable activities includes the costs of delivering services undertaken to further
the purposes of the chariiy and their associaied support costs.
her expendilu￿ represents those items noi falling inio any other heading.
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
h) Tangible flxed assets
Items of equipment are capitalised where ihe purchase price exceeds £ 500. Depreciaiion cosis are
allocated to activities on the basis of the use of the related assets in ihose aciivities. Assets are reviewed
for impairment if circumstance5 indicate their carrying value May exceed their net realisable value and
value in use.
Depreciaiion is provided ai rates calculated to write down the cost of each asset (o ils estimated residual
value over its expected useful life. The depreciation rates in use are as follows."
Computers and other office equipment
2 10 3 years
Debtors
Trade and oiher debtors are recogni5ed ai the settlement amount due after any trade discount offered.
Prepayments are valued at the amount prepaid nei of any trade discounts due.
i)-Cash'at-bank-and-In-hand
. Cash at bank and cash in hand includes cash and shon 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.
13

Brlt15h and Irish Legal Inforniatlon Institute
Notes to the nTranclal statemenis
For
ar ermled 31 December 2021
l Accountlng pollcles (contlnued)
kl Credltors aftd provlsions
Creditors and provissons are recognised where the chariry has a present obligation resulting from a past
event that will probably resuli in the transfer of funds to a third party and the amount due to settle the
obligation can be measured or estimaied reliably. Crediiors and provisions are normally recogntsed at
their settlemeni amount after allowing for any trade discounts due.
l) Defined contrtbutlon penslon scheme
The charitable company participates in a defined contribution pension scheme. The assets of the
scheme are held separately from those of the charitable company in an independenily administered
fund held by the University of London. The pension cost charge represents contributions payable under
the scheme by the charitable company to ihe fund. The chariiable company has no liability under the
scheme other ihan for the payment of those contributions.
m) Financial Instruments
The charity only has financial assets and frnancial liabililies 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 wilh ihe exception of bank loans which are subsequently measured
at amortlsed cost Using the effective interest method.
n) Sfaiutory information
BAILII is a charitable company limited by guararttee and is incorporared in the UK. The ￿giStered office
address is 17 Russell Square. London. WCI 8 50R.
14

British and Irish Lè9al Information Institute
Notes to the financial 5tatemonts
For the
nded 31 December 202
2 Total resources expended
2021 Total
2020 Total
Staff costs l Note 4)
Office expenses
Bank Charges
Governance cosis..
Accountancy and Independent examination
157.364
71.228
85
174.530
43.630
59
3.720
Total resources expended
232.577
221.939
All expenditure wa5 unrestricted and related to website development and maintenance.
3 Net incomÈ for the year
This is Stated after chargin9 1 crediting..
2021
2020
Bank charges
Independent examiner's remuneration {net of VAT)
Trustees. remuneration
Trustees, reimbursed expenses
85
3,250
59
3,100
No trustees incurred expenses in 202 1 12020. none).
15

Brltlsh and Irlsh Legal Information Institute
Notes to the financial staterntnts
For the
ar ended 31 December 2021
Staff c¢sts and number5
Staff costs were as follows..
2021
2020
Salaries and wages
Redundancy costs
Social security Costs
Pension contributions
119.735
129,749
5.145
13.451
26.185
12.360
25.269
157.364
174.530
The redundancy costs invoiced by the University of London in 2020 were reduced following
discussions during 2021 to £1.434.33.
No employee earned more ihan £60.000 during ihe year12020= 01.
The total employee benefits including employers. national insurance and pension contributions of
the key management personnel were £70,550 (2020.. £70,089).
The average monthly number of employees (and full-time equivalentl during the year was as
follows..
Staff numbers
2021
2020
No.
No.
Full tirne equkvalent
2021
2020
No.
No.
Website development and maintenance
Admini5traiion
Related party iransactlons
There are no related parry transactions io disclose for 2021 12020.. none).
There are no donations from related partres which are outside the normal course of busine55 and
no restricted donations from (elated panies.
Taxatlon
The charitable company is exempt from corporation lax as all its income is charitable and is
pplied_for-c-haritable¢)urposes.
16

Brltish and Irish Legal Information Institute
Notes to the financial Statements
For
r ended 31 December 2021
Tangible fixed assets
Office
equipment
Total
C05t
At l January 2021 and 31 December 2021
34.541
34.541
Depreciatlon
Ai l January 2021 and 31 December 2021
34,541
Net book value
At 31 December 2021 and at 31 December 2020
Debtors
2021
2020
Accrued income
25.000
25.000
12.500
12.500
Credltors.. amounts due wrthln one ￿ar
2021
2020
Trade creditors
Accruals
58.177
3,900
57,240
3,720
62.077
60.960
17

Brltlsh and Irlsh Legal IDformatlon Instltute
Notes to the financial statements
For the
ar ended 31 December 2021
l Oa Movernent5 Sn fund5 Icurrent year>
Ai the
start of the
year
Transfers
between
funds
Incoming
resources
Outgoing
sources
At the end
of the year
Unrestricted funds:
Designated funds
Redundancy fund
36.065
36.065
36.065
36.065
143 282
General funds.-
188,687
187.172
232,577
Total unrestricted funds
224.752
187.172
232.577
179.347
Total funds
224,752
187.172
232,577
179.347
l Ob Movements in funds Iprlor year)
At the
start of the
year
Transfers
between
funds
Incoming
resources
Outgoing
resources
At the end
of the year
Unre5trlcted funds=
Designated funds
Redundancy fund
36.065
36.065
36.065
36.065
General funds."
171.213
239,413
221,939
188.687
Total UDre5tricted funds
207.278
239.413
221.939
224.752
Total funds
207.278
239.413
221.939
224.752
Purposes of deslgnated funds
Designated funds are earmarked for the purpose of redundancy payments.
18