Charity Registrxtioii No. 1087973 Conkpally RegistrAtloll No. 04127150 (EnglaJJd and W81e4) THE EUROPEAN JOURNAL OF trirEILNATIONAL LAW ANNUAt. REPORT AND UNAUDITED FtNANCIAL STATEmEs FOR THE YEAR ENDED 31 ST DECEMBER 2025
THE F.UROPEAN JOURNAL OF IwfERNATIONAL LAW LEGAL AND ADllNISTRATTVE INFORMATION FOR THE YRAR BNDED 3 1ST DEMBER 2025 TRUSTEES.. PGAt0 K Dehousse (resied 15th Septellrr 2025) PM R J C DJpu& (resiyed l <th September 2025) B E Si]nma (resigned 15th Septe*mber 2025) JH H Weiler S M H Nouwen SECRETARY.. P G Alsto CHARITY NUMBER.. 1087973 COMPANY NUMBEK.. 04127150 PRINCIPAL ADDRESS.. Law School New York Uniyersity 40 Wasbington Square New York USA NY10012-1099 RECTISTERED OFFICE.. 115c Milton Road caMbrie CB4 IXE INDEPENDENI. EXAMINER.. Prenti5 & Co LLP I ISL Milton Road Cambridge CB4 IXL. BANKF.RS: The C(pOperative Bank King5 Valley Yew Street Stockport Cheshire SK4 2JU Flagstoue 1st bloor, ClaEcville Eiouse 26-27 Oxenden Stre London SWIY 4EL
THF EUROPEAN IOURNAL OF lTrttERNATtONAL LAW CONfENrs FOR THE YEAR ENDED 31 ST DECEMBER 2025 PAGE.. Trustee's Report Sttsternent of TNstees' Responsibiliti¢s IndependetLt Examinevs Report Statement of Financial Activities Balance bheet Notes to th¢ Financial StatellLetLts 7-10
THE EUROPEAN JOUIiNAL OF INTERNATIONAL LAW PAGE I TRUSTBES, REPORT (INCLUDING DIREcfoRS' REPORT) FOR THE YEAR ENDED 3 ISI. DECEMBER 2025 The trustee$ present tbeir annual report and filn¢la1 statements for the yvar ended 31st December 2025. The finan¢ial statements comply with tlLe Charities Act 201 I, the Companies Ad 2006, the Memordlldum aThd Articles of Association, and Aceounting and reportll bj CbariiieJ. Ststement of Recommended Practice app'.ic8ble to charities preparg their accounts in accordRnce with the Financial Reporting Standard applicable the UK pnd Republic of Ireland (FRS 102) (effective from 1st January 2019). Strueturey governance and rnanagonjcnt 'riie European Journal of Internaiional Law is a conwany lirnityl by guaraDtee and a registered charity governed by its MemorarLdum and Articles of As50¢iation. Chartty nllmber.. 1087973. Company nutllber: 04127150. The charity is & company limitrd by guaT2Dtee and has no share capitsl. 'fhe liabxlity of each metllber in the event of winding-up is litnit¢d £1. The trustees. who are also the dÈrector5 for the purposes of company18w, who have served during fhE year or until the date of signEng off the financial statements wer¢: P G Alston R Dehousse {resigned 15th September 2025) P M R J C Dupuy (Te5igned 15th Septerjber 2025) B E Simma (resigned 15tE September 2025) J H H Weiler S M H Nouwen Pay polic}. for key personnel TThe trtstees are ¢onsidEred io be key personnel ofthe charitable coll)pany in charge of directitig and con:r(Trllillg the charitablc company on a day to day basis. The trn$eS give tiieir timc freely and no trustee received remunention in the year. Ob}eetives and ictivitie5 lThe objecL% of the charity are to advau¢e education in ihe ficld of international law by making grants tow(Ls chai'itable activities connected with scholarship. by the publ&caiion and diSSeialI0ll of acadetnic jOUrn&iS for the benefit of d)e pubiic and by suc4 other exclusively ¢har-,'t8ble as the board shall in their absolute dRs¢r"lion detennine. Public bencfit The charity's published journal Cthe EuTopean Journa] of International taw) and grant rnaking activities are for the benefit of the general public. The trustees have paid due regard to guidance issued by the Charity Commissioll in deciding what activities the charity should undertake. Risli mauagement The trusiees havc assessed the aJor risks to which the charity is ¢XFrt)sed. and are satisfied tl)at systerns are in place to mitigate exposure to the major risks. A¢hievemciits aud performance During ihe year the coinpany received annual royahy in¢omE. The colliirtlled to encourage and facilitate active discua&ion ol-key issucs coThcening intertli0&1 law and global goven]anre ad tnainÉained its position 85 pethdps the leIng10rnal in its fi¢ld.
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THE EUROPEAN JOURNAL OF INTERNArtONAL LAW PAGE 3 STATEMENT OF TRUSTEES, RESPONStBILITIES FOR THE YEAR ENDED 3 1ST DECEMBER 2025 TtLe trustees, who are also director5 of The Bpe&ll Journal of InternEtional Law for the purpose of company law. e responsible for preparing the Twstee5' Report and the financi itatemens ill aecordance with applieable law and United Kingdom A¢countiDg StaIRdd5 (United Kin8dom General Accepted AwuntiDg Practice). CDtnpany and Charity Law requires the tDJsttts to prepar¢ financial statements for each financial year which give a true and fair view of the slate of affairs of the charitable eon]pany and of the incoming r¢50Jr¢es and application of resources, including the income and ¢xpendttur4 of the Charitable Cowdny for thacyear. In pr¢paring th&ge fmancial statemen(s. the tNstees are required to: - select suitable accounting policies and then apply them cot)sistently, - observe tbe methods and p-.inciples iti the Chtritie5 SORP. - ttLake judgelllents and estimate5 that are re&sonable and prndertt. - state whEther applicable UK Accountinf¥ Standard5 have been follow4 subject to any rnaterial departures disclosed and explained ill the financial sthtements. and - prepare the financial statements on the going ¢tsn¢ern b8sig ullle%s it is inappropriate to presume that the charity will continue in operatiOTL The trustees responsible for keeping adequate accountiDg rccords disclose with reasonable ao¢vracy at any titne the fancIal position of the charity and enable them to ensure that the financial StatEellts comply wtth the Companies Act 2006. They are also responsible for safrguarding the assets of the charity and h¢oce for taknng reasonablL Stcps for the prevention and detecrion of fraud aJ)d other irregularities.
THE EUROPEAN JOURNAL OF NfERNATIONAL IAW INDEPENDENT EXkMINER'S REPORT TO THE TRUSTEES OF THE EUROPEAN JOURNAL OF INTERNATIONAL LA W FOR THE YEAR ENDED 3 1ST DECEMBER 2025 I report to th6 ciwity trustees on my exa1n1ttoTh of the a¢¢ounts of the Charitable C4)mpany ft>r the year ended 3 1st December 2025. RESPONSIBtLITES AND BASIS OF REPORT As the chariWs trustee5 of the Charitable cOpaThY (and a150 its directors for the putposes of colnpany law) you are responsible for the preparation of the accounts tn aw)rdance with thc r¢quirements of the Compani¢s.Ict 2006 ('the2006 ACV. Having sAtisfied tuyselFthat the accounts of th¢ Charitable CompanN' are not to be auditrd under Part 16 of the 2006 Act and eligible for independent e¥aMin&tEo I report in r¢sFct of my exarnipation of your charitys &ccounts as carried oLt usder sectsorl 145 of the Charities Act 2011 Cthe 2011 ACV). In carrying out my exanjination I haye followed the Directions givell by the Charity Commiwon lller section 145(5Xb) of the 2011 ACL INDEPENDENf EXANIINER'S STATEMENTS I h4ve completed roy examination. I confirni that no matters have come to Y attentiOD in conneLuon with the examination giving me cause to believe.. accounting recoi'ds were ttoi kept in respect of the Charitable Company required by 5e£tion J86 of the 2006 2. the accounts do not accord with those records. or 3. the a¢count5 do not ¢omply with the accountir.g requirernents of section 396 of the 2006 Act other than any requirement that the accounts give a'th and fail view whith F8 rtot a Matter considered as part of an indepeiident exlinall0., or 4. the accounts have Thot been prepared in cOrdanCe witb the methods and principl¢s of the Ststem¢trt of Recommend¢d Praciice for accounting and reporting by ctwitie5 (applicable to charities preparing their acoountg in accordance with the Fitwicial Reporting Standard applicable in the and Republic of Ireland (FRS 102). I have no concemg alld have collke a¢r055 no othermatters in connection with the examinLOn to which attelltio should be drawn in this report order to enable a proper understanding of accounts to bE reache NIGEL A PRENfis FCA FOR AND ON BEHALF OF.. PRENTIS & CO LLP ACCOUTrtfAKTS & tNDEPENDENT EXAMINERS 115c Milton Road Cambridge 15 JUN 2026
TFIE EUROPEAN JOURNAL OF tKrERNATIONAL LAW PAGB 5 STATEMENT OF FINANCIAL ACTivmES tNCLUDING INCOME AND EXPENDITURE ACC()UNr FOR THE YEAR ENDED 31 ST DECEMBER 2025 Unrestricted Unrestrcted FLnds Funds 2025 2024 Note Income and endowments from: Activities foi. generating funds Inierest received 92.216 91,689 93,065 91,689 Expenditure on: Charitable activities 71.321 66,554 Nct income for the yearl Net incomiiig re30vrces 21,744 25,135 Oihcr reeogni5ed gains and losses OtkLer gains or Ilossesl (5,019) 1,195 Net movement in fuuds 16.725 26,330 Fund balan¢e8 at 1st Janllary 2025 524,153 497,823 IPund balancos it 315t December 2025 540,878 524,153 I'he Staternenl of Financial Activities iTrcludes all gaill5 and1055es recogniscd in the year. All income and expenditllre derive from contiRuiug activities. All income and ¢xpenditure is of gn urwestrict¢d natsre. The Statement of Financial Activities also complies with the re4uirem¢rt5 for an it]¢ome and ¢xp¢ndilwe aLcount under the Cornpanies Act 2006 The notes on pages 7 to 10 forn) pt of these finallci&l statemcnts
i.'()Il'l'l11.: Ylthll l.:Nl)l.:l) JI S'1'1)l.Ll.:Nrilll-'R 1025 2n25 i¥cd AxsL'15 727 14,201 479.72 C.'asli iii barik iii Uld 561.9311 54S.4411 (,'I'¢dlltsrs', ailloiiiil$ fthlliN8 wllliSn Dnc yewr (23,-5.551 11,17¥ i24,1$3 Iliir¢siri¥¢L'd ItKid% -540,878 '111¥ dir¥Llvr5 cINi%id¢r Ilic cliariiabl. Lnmwi}' is enliilcd 10 ¥XL¥liPii(xi fnllii Ih¢' rcqiiirLIIiiLiÈII Iv havc 11 jiU(lii uiidi'r IIIL I1)vISIO115 or%cili7 47711) ()I'ihr CoriiiliiiiiL'S ALX 2006. MLYiikYr5 h.'Iw Iw)l .'L411ir¥il Ilil coiiiiiaii> iiwja. S¥xltiin .1711 111. Il Colpari'S ALI 200ftr li> #n w'.Idil flir thc )jr#Cd J I Iktnhr 2025 '1'1)e diTc4lvr i¥ck'ii(iivl¢¢lB¢ Ili¥ir Y¢%iii)ii$ibililiL5 fur ilwi lh¢ ¢IrIlbIL cijmiwiy k¢L'ps llLLuiIi1iIbi rd% ii.liiLIJ LUEnply %¥illi Six.liutt JB(J UIKI 3¥7 ofihi L¢Jiiipani¢s ALI 21)06 aivj Inr prewring Ibitynrilll SllllLIllL'lil% ivlIlLlI ¥Dji'c a:ruL an rolll. vIL'i¥' Iifilib S111 li, L>filw' LhJriitsblL' L(*mJx)ny 1151 DeeoÉiibL'r 2025 ¥iid i?liis ¥uri)liix li>r Ilie )r Ihi'll lixI iii al)1111L %i'iili ri'qiiiN'iiiinlsi)fscaiiYi J96 ond 1I4,.irh nihLYWigt ¢ip1). ii'iili Ilk rL'iii)Ir¥llKIlll Ibf Ilie All rclaliiik 10 lh¢ fin41)ciuI 51alLYni'i)1S a5 appli¢abk,10 ilK' ckwriiiLbie wiiipany. 'IIL' lintiilvial slaltlllL'iilS, wliirli h47VL l)cen pnya¥¢MI io %rci>tddn¢L4 iiiih Iliii giJccial pr¢iYisHUiS 11117 lis %iwi¢d il Ixlknilr.
THE EUROPEAN JOURNAL OF twrERNATIONAL LAW PAGE 7 NOTES TO TE FtNANCIAL STATEMENrs FOR THE YEAR EE¥T)ED 3 1ST DECEMBER 2025 Aeeounllug Polici&s Charity Information The European Journal of International Law is a WpanY litDit¢d by guarantee incorpornted in England and W&les, and & registered charity govemeG by its MemoraDdum and 1]rI&l of Association. The r¢gister¢d ofoce addrEs5 is 115c M[1"n Rad, Cambridg¢ CB4 IXE. Eyery memE>¢r of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amoEU]t a5 may be iEquired not exceeding £1. Basis of preparation of financial statetttents The fLnancial statements bave been prepared in accordance iyith Accounting and RepOrt.g by Charities.. Statement of R¢cornmended P7ctic¢ applic2ble to cnarsties pr¢paringtrieir accounts in accordance with the Finallcial Reportittg Stalldard applicable in the UK and Republic of Ireland, (fRS 1021 (effective 1st January 2019}- Charities SORP IFRS 1021. the Fir,w)cia] Reporting Standard applicable in the UK and Republic of trelalld (FRS 102) and tlLe CotDP8nies Act 2006. The charity has taken advantage of the provision in th¢ SORP frpr cljarities applying FRS 102 Update Bulletin I not prepare a Statement of C&8h Flows. The finan¢ial statements are prepared in 5t¢rlin& which is the fimctional curency of the charity. Monetary amounts in these fmanciai ststements are munded to the nearest £. The fancIal statetnents have beets prepared under the historical cost convention. The principal accounting poli¢ie5 adoptrd are 5¢t out below. The charity constilut¢s a public ben¢6t entity as defined by FRS 102. GThiiig Loncern At t£ie tim¢ of approving the financia] SeMents, tbe trn5tees have & re&8onable expectation that the cbarity has adequate resources to Continue in 0tional extstence for the foreseeable fuluT¢. Thus the tyusiees continue to adopt the going concern basis of acfy)unttng in PTepariThg the fllwicial st&temenis. Charilgble fuThd5 Funds held by the charity are all of an u*Sleted g¢eTaI which can be used in accordance with tlLe charitable objectives at tbe diretIn of the tDJStees. n¢om¢ INcorne is reLowsed when the ch2tity is legauy enittled to it after any perTorniance eonditions have been mel the amowits can be measured reliably, and it is probable that income will be rcceiv&l. Expenditiire Tr.xpenditure is recogllised once there is a legal or co])structive obltgation to transfer ecoiiomie beThefit to a third party, it is probable tba: a transfrr of eConolIC b¢nefits will be required in scttlemenL and ihe amount of the obligation can be meaSed rcliably. Expeiiditure is classificd by &ctivity. The (wts of eacb activityare made up of the total of direct costs and $hared £03ts, including support costs involved in undertskuig each tivity. Direct costs attribbtable to a single activity are allocated directly to tl)at activity. Shared costs which cuntribLte to moir than one activiiy and supwrt costs which are Rot attrii>utable tr) a single activiry are apportioned between those activities on a basis consistellt with the vse of resources. Centra! staff costs are aTJlocated on the basis of time spent, and depre£igtion charge5 are ailorated on the pgrtion of the set'S use. Resources expended are included in the Statement of FinaJLcial Activities on an accruals basi5, inclusive of VAT which Cannot be recovered.
THE EUROPEAN JOURNAL OF trERNATIONAL LAW NOTES TO THE FINANCIAL STATEMEKFS FOR THE YEAR ENDED 3 1ST DECEMBER 2025 TagIbIC fixed assets Tangible fLxed assets are initially measured at cost and subsequently measurnd at cost or valuation, net of depreciation and ally impairmcnt losses. Depreciation is recogn55ed so as to WT&te off th¢ or valuation of &ets less tbeir residual values over ther usefijl lives on the followittg bases: Fixtur¢s, fitting5 and equiprnent CoTnputers - 259/0 sti2ighi line - 25Vo straight line Cash and cash equivaleut5 Cash and cash equiva5ents include cash in band. deposits held at lI with baDh, other short-terni liquid inveseDts with original tnaturities of threc months OT Irss, and bank oyerdrafts. Bank ov¢rdrafts are shown within bom)wings in CUTreDt liabiltties. Financial instrnments The cbarity has elected to apply th¢ provision of Section I k 'B3sic Financial Instruments, and Section 12 'Other Financial Instnmients Essues, of FRS 102 to all of its fllwiciai instnmnents. Financial insrrnments are recogDi5ed in th¢ charlS balance sheet when the charity b0¢5 party lo thc contraCal provisions of the iDStrumeTrL Financial assets and liabiliti¢$ are offrt with the net atDounts presented in the financial st&tements, when ther¢ is a legally enforceable right to set off the recognised amounts and there is an intention to settle orL a nct basis or to realise the bs%t and settle th¢ liability simuLt8neously. riorc5gn exchange "rransaclion5 foreigll CUencieS are traDslated itito sterling attbe rale of ¢xchbng¢ rnling 8t the date of transaction. Critical accouRlinE estio]ates and judgements In tbe application of the Chty5 accounting policie5, the trustees aye required to make judgements, estimaies and &sumptions about ihe canying amount of assets and liabilitie5 thai are not readily apparent from other sourc¢5. Th¢ e5timatos and &ssociated aSsUptiOn5 are based on historical -r.ence and other tactors that are considered to be relevanL Actu results may diffEr froin these estinates. The estitnates and derly[ng assumptions are rtvsewai on an ongoing basis. Revision5 to accoullting estimates &rc recognised in the period in which the estima is revised wli=re the rEvisioR affects only that period. or in the pei'iod of the revision and fvture periods where the r¢*ision afftLts both current and future peri(Kls. Activities for geBer&ting fund Unrestricted UllrtstriLted Funds 2024 2025 Royalties OfFice recharge5 33,622 58.594 35,021 56,668 92216 91,689
THE EUROPEAN JOURNAL OF INTERNATIONAL LA W PAGE 9 NOTES TO THE, FINANCIAL STATEMEKrs FOR THE YEAR ENDED 3 1ST DECEMBER 2025 Charitable activities Charitable Charitsble Expendsture Expenditure 2025 2024 Depreciation and impairment Journal editing costs EJIL.. Talk1 Blog expens¢5 Meeting expenses Computer and website costs Bank charges Governance Cost- Independent Examu]ers remuneration Support Cost: Professional fees 224 53.684 9,433 715 5,251 24 23 49.444 9,992 673 3,774 1,990 1.900 540 71,32l 66,554 Net lllcorne for the yeAr This is stated aft¢r ¢harging-. Depr¢Iatiun on tangible fixed assets Liidependent F,xaminers fee 2025 2024 224 1,990 231 1,900 Trusl¢e5 Travel. computcr and website penSeS tots]ling £716 was r£Tmbur5ed to a Trus¢ during the year (2024.. Nil). Employee5 There were no e7nploye&s during the year (2024: Nil). Other gains or 1055es Unre5tri¢ted Unrestrict Fun(L Funds 2025 2024 boreign exchange (105sesygain5 (5,019)
THE EUROPEAN JOURNAL OF FERNATIONAL LA W PAGE 10 NOTES TO THE FINANCIAL STATEMEKrs FOR THE YEAR ENDED 31 ST DECEMBER 2025 Tongible fixed Assets Current Year Fixtures, rittings & equipmetrt Computers Tots Cost Ai 1st JUary 2025 and 31st Deceinber 2025 Depreeigtion And impairment At 1st January 2025 Depreciatio[2 charged in the year At 3 1st Decetnber 2025 540 2,635 3,175 540 1,908 224 2.448 224 540 2,132 1,672 Carrying afflouiit At 3 1st Decemb¢r 2025 503 503 Tangible fixed a55ets Prior Year Fixture$ fittings & equipinent Complltet% Tothl C05t At 1st January 2024 Additions 540 1,740 895 2,280 895 At 315t DeThber2o24 540 2,635 3,175 IkpreciatioD and impairment At 1st January 2024 Depreciatioll charged in the yfar At 3 1st Dec¢rnb£r 2024 540 1.677 231 2,217 231 540 1,908 2,448 Carrying amount Ai 3 1st December 2024 727 727 io. Debtors 2025 2024 Amounts falling due withiD one year Other debtors 84.201 117,144 ii. CreditOfS 2025 2024 Amounts falling due within one yur Trade creditor5 Other crtdito 21.795 1,760 23,405 1,660 2.3,5S5 25.065 12. Helllted party transattions ProfeorJOSeph Weiler and Profwor Pbilip Alston" Trustees of Europe&tt Joumal of Intemalional LAW, a profes50fS ill tb¢ Law Dcpartmeut of New YO Universiiy. At th¢ year end date a balance of £50.579 (2024- £82.123) Wds held in 2n account ai New Yo University on behalf of EftL. NYU tn&de payments during the year on behalf of FJIL for the amount of £27,660 (2024., £28.3871.