Company No. 04999536
Charity No. 1112628
THE INTERNATIONAL LAW BOOK FACILITY
ANNUAL REPORT
For the year ended 31 December 2020
The Trustees submit herewith their Annual Report for the year ended 31 December 2020.
Various developments post 31 December 2020 have also been included where relevant for completeness and to comply with Charity Commission requirements.
Our reference and administration details (as of 31 December 2020)
| Charity Name: | The International Law Book Facility (the "ILBF") |
|---|---|
| Charity No.: | 1112628 |
| Company No.: | 04999536 |
| Registered Office: | 5thFloor, St Andrew Street, London EC4A 3AE Note: 10 Upper Bank Street, London E14 5JJ is also used to receive donations of books and for the ILBF's banking. |
| Trustees and Directors: |
Jane Colston_(Partner, Brown Rudnick LLP) The Honourable Mr Justice Dingemans(Judge of the High Court of_ Justice, Queen’s Bench Division) Mahmuda Gunner Philip Hill_(Partner, Clifford Chance LLP) Paul Lowenstein QC(Twenty Essex) Maryann McMahon (_Managing Director, Morgan Stanley) The Honourable Mr Justice Picken (Judge of the High Court of Justice, Queen's Bench Division) Mark Stephens CBE_(Partner, Howard Kennedy)_ |
| Patrons: | The Right Honourable The Lord Thomas of Cwmgiedd_(former_Lord Chief Justice of England and Wales) Sir William Blair_(Professor, Queen Mary University of London, _former Judge of the High Court of Justice, Queen's Bench Division) Professor Sir Ross Cranston_(Professor, London School of Economics, _former Judge of the High Court of Justice, Queen’s Bench Division) Dame Linda Dobbs DBE_(former Judge of the High Court of Justice, _Queen’s Bench Division) Christian Fleck_(Managing Director, LexisNexis UK)_ |
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| Nicholas Munday_(NM Business Law) Deborah Robinson Anesta Weekes QC(Member of the International Relations_ Committee of the Bar Council) Peter Williamson_(Past-President of the Law Society)_ |
|
|---|---|
| Operating Committee: |
Lloyd Bennett_(Thomson Reuters) Hannah Brown QC(One Essex Court) Rachel Buchanan(Freelance writer, copywriter and blogger) Amy Griggs-Wallis(LexisNexis) Zara Iqbal(International Bar Association) Ellen Lake(Clifford Chance LLP) Emma Marshall (_Clifford Chance LLP) Holly Nankivell_(LexisNexis) Barbora Kozusnikova (_LexisNexis) Mikaela Kritikou (LexisNexis) Rebecca Perlman_(Herbert Smith Freehills) Constance Sutherland (_Thomson Reuters) Helen Wilding (Thomson Reuters) |
| Administrators and Shipping Coordinators: |
Administrator: Miranda Harrison Shipping Coordinator: from January 2020 to February 2021, cover by Katrina Crossley; from February 2021: Timothy Adetuyole |
| Chief Executive: | Katrina Crossley |
| Company Secretary: |
TMF Corporate Secretarial Services Limited |
| Bankers: | HSBC, City of London Branch, 60 Queen Victoria St, London EC4N 4TR |
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Our structure, governance and management
The ILBF was incorporated as a company limited by guarantee on 18 December 2003. The company was established pursuant to a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association.
The ILBF is run by the Trustees and Operating Committee, who come from a number of organisations in the United Kingdom legal community who are committed to advancing the rule of law through the provision of legal research resources. Potential new Trustees and members of the Operating Committee may be put forward by existing members and appointed by agreement of the Trustees.
Informal sub-committees of the Operating Committee include the Recipients Committee, Marketing Committee and Governance Committee. These are ad-hoc groups and are not required to meet on any formalised basis; in general, however, on behalf of the Trustees and the Operating Committee, these sub-committees handle the following areas:
Recipients Sub-committee : consider potential recipients of book donations, including working to encourage potential recipient organisations to make applications to the ILBF for books, considering the applications made to the ILBF by potential recipients and working with the Chief Executive, Administrator and Shipping Coordinator to provide appropriate shipments to approved recipients;
Marketing Sub-committee : consider the marketing of the ILBF, including the running of the website and social media, producing various marketing materials including flyers, business cards and newsletters and attending conferences and other events to promote the ILBF; and
Governance Sub-committee : consider the governance and funding of the ILBF.
Other ad-hoc committees of the Operating Committee may be formed on a temporary basis in order to deal with specific campaigns or events – for example to consider fundraising.
The Trustees and Operating Committee are assisted with the running of the ILBF by two volunteers, usually students, who are chosen through a recruitment process to act as the Administrator and Shipping Coordinator, usually for a year. All Trustees, members of the Operating Committee (except the CEO) and the Administrator and Shipping Coordinator gave their time voluntarily to the ILBF during 2021. We would particularly like to thank Miranda Harrison , who has been the Administrator since May 2019 and has generously agreed to continue in that role throughout 2020 and into 2021, while also supporting the Clifford Chance ILBF team that she has now joined.
Some of the partner organisations from which the Trustees and Operating Committee members come also contributed to the running of the ILBF during the period through the provision of resources, including:
Clifford Chance : who receive donations of books, catalogue the books, provide an offsite storage facility, packing spaces and packing materials, and store the shipments until the books are sent out to recipients. We are grateful for the generous donation of this time, material and logistical support in this period from Clifford Chance and extend
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our particular thanks to Susan Field from Clifford Chance who oversees the cataloguing, packing and shipping of books; and
LexisNexis : who provide marketing materials, website expertise, management of social media and donated books. As noted below, LexisNexis also generously contributes Katrina Crossley's consultancy fee as Chief Executive of the ILBF.
2020 was the 15[th] anniversary of the establishment of the ILBF, and at the start of the year we had hoped to make the most of this anniversary to increase engagement with existing and prospective stakeholders to fundraise and raise the profile of the charity. However, as it was globally, 2020 became a particularly challenging year for the charity in that the coronavirus pandemic meant that collecting, packing, shipping and fundraising for book donations was necessarily more sporadic and involved less interaction with the various organisations and volunteers with whom the ILBF usually engages. However, shipments continued to be made and partnerships with overseas recipients of books forged. The number of student groups increased significantly during 2020 which was a great support to the ILBF.
The Trustees and Operating Committee have worked hard in 2020 to ensure relationships are maintained with other legal institutions, allowing us to successfully promote the ILBF, and we look forward to working with these partners in 2021. The ILBF is appreciative of the strong volunteer base we have formed, particularly from universities advertising the opportunity to volunteer with the ILBF to their students, and collecting, donating and packing books where it has been possible to do so.
The programme of university engagement, started in 2016, continues to build. Universities are a good source of high quality textbooks and in some cases students also assist with shipments. During 2020, student groups at seven universities were engaged in supporting the ILBF: in particular, students at the University of Exeter collected books for Tanzania; students at the University of Surrey collected books for Ghana and held a fundraising activity; and students at KCL volunteered to pack books. In addition, the charity has partnered with the University of Surrey to make the volunteer Shipping Coordinator role a part of its work placement scheme for students.
The ILBF also has strategic partners, with whom it works to make particular shipments of books. These include the Foreign and Commonwealth Development Office’s rule of law programme ROLE UK , Justice Defenders (formerly the African Prisons Project ), Advocates for International Development ( A4ID ), the Sierra Leone Pro Bono Network, Lawyers against Poverty and the Slynn Foundation .
Role of the Chief Executive
Katrina Crossley was appointed as Chief Executive of the ILBF in June 2016. Her role is to coordinate the work of the charity including the sub-committees, work with the Administrator and Shipping Coordinator, provide reports and analysis on the progress and goals of the ILBF, develop and manage relationships with key partners and communicate with funders, partners and on social media. Katrina Crossley's services to the charity have been funded by way of a donation from LexisNexis.
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Our mission and objectives
Our mission is twofold:
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To support the rule of law and access to justice across the globe; and
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To repurpose printed texts to help the environment and drive sustainability in the legal sector.
The objects for which the ILBF is established are to facilitate the provision of legal literature to developing and other countries for education and other charitable purposes. In pursuing these objects the ILBF aims to benefit the public by advancing the rule of law and access to justice through the provision of legal research resources across the globe.
The ILBF seeks to achieve this by providing good quality second hand legal textbooks, donated by the UK legal community, to not-for-profit organisations in need of legal research resources across Africa, Asia, South America, the Caribbean, the Pacific and Europe. By making legal resources available to key institutions we are helping to drive education, legal consistency, authority and fairness in the legal system.
We support the United Nations' Sustainable Development Goals and in particular SDG 16 Peace, Justice and Strong Institutions to promote the rule of law at the national and international levels and ensure equal access to justice for all.
Our activities
The way that the ILBF works is simple. We encourage donations of useful secondhand books from the UK legal community. Prospective recipient organisations submit a comprehensive application form, outlining their user demographic and the potential uses for law books, and the subject areas they are interested in, which is assessed by the Recipients Committee. Volunteers either unpack and sort book donations or request them from the offsite storage facility, determining which are most suitable for particular recipients. The selected books are then packed into boxes and sent to the recipient organisation in question. During the pandemic, volunteers not only collected books but also packed them ready for shipment.
Since 2005, the ILBF has sent over 70,000 books to more than 200 not-for-profit organisations in 54 countries across Africa, Asia, South America, the Caribbean, Europe and the Pacific.
Our books are used in different ways depending on the organisation. Where the recipient is a body that provides legal or professional training (for example, Njala University, Sierra Leone and Hawassa University, Ethiopia), ILBF books are used to train lawyers and law students. Where the recipient is a legal aid organisation or charity (such as the Justice Defenders, Uganda) ILBF books may be used when preparing cases or giving advice, empowering at-risk citizens through the legal system and improving local perceptions of legal process as a tool for justice. Where the recipient is a court or government body (such as the Institute of Judicial Administration, Tanzania and The Ministry of Justice, Niger States), ILBF books are used to assist the court or state lawyers in grounding their decisions and analysis in established law and to provide a point of comparison with other jurisdictions.
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We have referred to the Charity Commission's guidance on public benefit when reviewing our objectives and in planning future activities. In particular, the Trustees have had due regard to the public benefit guidance in considering how planned activities will contribute to the aims and objectives set for the ILBF.
We plan to continue the activities outlined above in the forthcoming years subject to satisfactory funding arrangements.
Our achievements and performance
15 years of the ILBF: 2020 was the 15[th] anniversary of the establishment of the ILBF, and at the start of the year we had hoped to make the most of this anniversary to engage with existing and prospective stakeholders and fund raise and raise the profile of the charity. This was unfortunately not possible to the extent hoped as a result of the coronavirus pandemic, but nonetheless the charity celebrated its anniversary through production of a commemorative film featuring many of the patrons and trustees as well as recipients of donated books, which can be viewed on our website www.ilbf.org.uk. Thanks to the volunteers who donated their time to edit and produce the film. Thanks also go to Brown Rudnick , who were due to host the ILBF's 15[th] anniversary event in 2020, sadly postponed, and who have kindly agreed to host a refreshed form of the event in due course.
The ILBF has received a reduced number of book donations in 2020 owing to the pandemic and associated restrictions. However, a large donation of books in The Hague was packed by the donor and shipped to the African Court in Tanzania. Thanks to the generosity of Thomson Reuters in donating a significant number of recently published texts, we were able to make shipments to 10 further organisations in five countries during the lockdown period.
In 2020 the ILBF sent shipments of books to 15 recipients in Zambia, Sierra Leone, Ethiopia, Tanzania, Uganda, Niger State, Nigeria, Zimbabwe and The Turks and Caicos Islands. The recipients included courts, governmental organisations, universities and NGOs.
In addition, financial donations were received in 2020 from the legal community and charitable foundations which have enabled us to fund a number of shipments and will enable us to continue to send out shipments in the coming year.
Without this support we would be unable to reach so many worthwhile recipients and we would like to thank all those who have donated books or made a financial contribution in 2020.
In particular, we extend our thanks to:
Anglo American and De Beers : who as part of the Ambassadors for Good project provided a significant grant to cover the cost of shipments to Zimbabwe (January and September 2019, December 2020), Sierra Leone (March 2019 and January 2020), and Zambia (July and December 2020). They have joined members of the ILBF team on packing days and provided vital logistics support in Zimbabwe, Zambia and Sierra Leone;
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Latham & Watkins : who provided a significant grant to cover the cost of shipments assisted by student groups at UK universities who collect and pack books for the ILBF;
HMCTS and the Royal Courts of Justice : who regularly make significant donations of books and raise funds through cake sales;
LexisNexis : for its contribution to Katrina Crossley's consultancy fee; and
ROLE UK : who provided a grant to cover the cost of the shipments to The Gambia, to Niger State Nigeria and to Uganda.
If you would like to see feedback we receive from recipients of ILBF books, please see some examples from 2020's list of shipments at Appendix 1 or visit our website www.ilbf.org.uk where you will find articles about shipments as well as more feedback from recipients.
Apply for books
The ILBF has a large number of books waiting to be donated to suitable recipients. We encourage organisations which could benefit from books provided by the ILBF to submit an application through our website www.ilbf.org.uk.
Donate to the ILBF
If you would like to donate to the ILBF, please refer to the 'Donate' page of our website www.ilbf.org.uk.
If you are considering making a book donation, please note that you can help us to reduce our costs and save volunteers' time by sending only those books that meet the General Guidance on Books (available on our website) and which have been approved by the ILBF by email. Visit the 'Contact us' page on our website to get in touch.
Financial review
The ILBF is principally dependent on financial donations from the legal community to fund its activities and we are very grateful to those who have made financial donations in 2020.
The ILBF has no formal reserves policy, but we are confident that on current reserves the ILBF will be able to continue many of the current activities of the charity for some time should there be a drop in funding, scaling back the size and number of shipments if necessary to do so. Should there be a significant drop in funding, the Trustees and Operating Committee has also considered the extent to which existing activities and expenditure could be curtailed, should such circumstances arise; namely through limiting the number of shipments and the geographical areas to which they are sent until additional funding can be secured.
However, the ILBF's policy is to continue to encourage donations from the legal community in order to continue with the activities described above, and any reserves that are built up will be retained in order to ensure activities can continue in forthcoming years.
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Signed on behalf of the Trustee5: //4vL oTri Trustee
APPENDIX 1
Schedule of shipments in the year ended 31 December 2020
----- Start of picture text -----
Nigeria Nasara Danmallam, Attorney
General and Commissioner
for Justice, Niger States,
receives ILBF books.
Njala University, Handover organized by De Beers and
Sierra Leone UK Sierra Leone Pro Bono Network.
The African Honourable Justice Ore
Court on Human giving his speech on
and Peoples' receipt of books from
Rights, Tanzania the ILBF.
' The books will be a useful resource for the Court, Registry and other users of
our library. Kindly accept our profound appreciation'.
The Institute of
Judicial
Administration, ' We wish to sincerely express our
Tanzania profound appreciation for your
generosity which will have far
reaching impact to our institution '.
Institute of Judicial Administration
----- End of picture text -----
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‘ The publications received will enrich the library collection and be beneficial to the Hon. Judges, lawyers and members of the public who look up to the Court to provide relevant and up to date legal information East African resources.’ Court, Tanzania The East African Court of Justice
Law School of Tanzania Justice Defenders, Uganda Strategic Response International, Uganda
‘On behalf of the school, I wish to express our profound appreciation for the donation as we believe that our students, staff and the community will benefit immensely from reading the published papers. ’ Law School of Tanzania
Attorney ‘I am particularly pleased with the updated sets of Stroud’s Judicial General’s Dictionary, sets of Civil Procedure – White Book 2019 and the Common Chambers Law Library….I wish to take this opportunity to thank you for your
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| Library, Ministry of Justice and Constitutional Affairs, Uganda |
_generosity and support towards the noble cause.’_Deputy Solicitor General |
|---|---|
| University of Zambia Law School, Zambia Zambia Institute of Advanced Legal Education, Zambia Law Association of Zambia Women in Law (Southern Africa) |
‘When we receive a generous donation such as these Law books, it goes a long way not only to mitigate the costs to be incurred by the Institute when purchasing new books but also provide an enabling study environment for the students. Such kind gestures from donors like you, will provide the financial and moral support needed for ZIALE to continue its mission of providing quality practical legal training. Your support will definitely and repeatedly play a key role in our success as a law training institute.’ Chief Executive Officer, Zambia Institute of Advanced Legal Education |
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----- Start of picture text -----
National Legal Aid
Centre for Women
Zambia
Hawassa ' Hawassa University
University, believes that these books
College of Law & will significantly enrich
Governance, our library books
Ethiopia collections and benefit our
students, academic staff
and researchers
immensely '. Hawassa
University
Dilla University,
Ethiopia
----- End of picture text -----
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----- Start of picture text -----
Turks and Caicos Chief Justice and the Honorable
Islands Mrs Justice Tanya Lobban
Jackson.
Midland State
University,
Zimbabwe
----- End of picture text -----
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The International Law Book Facility Company No: 04999536 Charity No: 1112628 Registered office: C/O TMF Group 8th Floor, 20 Farringdon Street, London EC4A 4AB
THE INTERNATIONAL LAW BOOK FACILITY
DIRECTORS' REPORT AND ACCOUNTS
for the year ended 31 December 2020
The International Law Book Facility Company No: 04999536 Charity No: 1112628
Registered office: C/O TMF Group 8th Floor, 20 Farringdon Street, London EC4A 4AB
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE INTERNATIONAL LAW BOOK FACILITY
Independent examiner’s report to the trustees of the International Law Book Facility (‘the Company’)
I report to the charity's trustees on my examination of the accounts of the Company for the year ended 31 December 2020.
Responsibilities and basis of report
As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
Independent examiner’s statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
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accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view which is not a matter considered as part of an independent examination; or
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the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Viran Daya
Chartered Accountant (Zimbabwe) (ICAZ)
5 Braemore Court
Cockfosters Road Barnet
EN4 0AE
Date: 23 September 2021
The International Law Book Facility Company No: 04999536 Charity No: 1112628 Registered office: C/O TMF Group 8th Floor, 20 Farringdon Street, London EC4A 4AB
THE INTERNATIONAL LAW BOOK FACILITY DIRECTORS' REPORT FOR THE YEAR ENDED 31 DECEMBER 2020
Accounts
- The directors submit herewith their report together with the financial statements for the year ended 31 December 2020.
Objectives and activities
- The Company was incorporated to facilitate the provision of legal literature to developing and other countries for educational and other charitable purposes with registered number 04999536. It has charitable status under registration number 1112628.
In 2020, the company sent several shipments of books to recipients in Nigeria, Sierra Leone, Tanzania, Uganda, Zambia, Turks and Caicos Islands and Ethiopia. Recipients included law schools, universities, educational institutions and libraries.
Directors, trustees and professional advisors
- The directors and trustees of the Company at 31 December 2020 who, unless otherwise stated, have been directors for the whole of the year ended on that date were:
Ms Jane Colston The Rt Hon Lord Justice Dingemans Mrs Mahmuda Gunner Mr Philip Hill Mr Paul Lowenstein QC Ms Maryann McMahon The Hon Mr Justice Picken Mr Mark Stephens
- The Company's bankers are as follows:
HSBC City of London Branch 60 Queen Victoria Street EC4N 4TR
- The Company's secretary is as follows:
TMF Group 8th Floor 20 Farringdon Street London EC4A 4AB
The International Law Beok Facility Company No.. 04999536 Charity No.. I I1?628 Re8lStered office: CIO TN(F Group 8th Flwr, 20 FaTringdon StreeL LA)ndon EC4A 4AB Structure %overnDee aDd management Th¢ Company's governing document is its Memorandum and Articles of Asso¢iation (dated 18 December 2003) and Èt constitutes a limited ¢ompany. limited by guarantee as defined by the Companies Act 2006. Ststement of dire¢tors' responsibilities Compatty law requires the directors to prepare finan¢ial statements for each financial year whi¢h give a true and fair view of the stats of affairs of the ¢otnpany and of the sutplus or deficit for that peri. In preparirkg those financid statements, the dire¢lors were requir¢d to- select suitable accounting wlicies and then apply them consistently. make judgements and estimates that are reasonabl¢ and prudent" state whether appltcable a¢counting standards have bcen followcd. subject to any tr[al departures disclosed and explained in the financia] statements. and prepare the finan¢ial stateTnents on the going concem basis un]ess it is inappropriate io presum¢ that the company will continue in bSInesS. The d]r¢¢r5 ar¢ responsible for keeping proper accounting records which disclose with reasonable accura¢y at any time the financiat position of the covnpany and to enable them lo ensure that the financia15terneftts comply with the Companies Act 2006. They have the general responsibility for taking such steps a5 are reasonably open to them lo safeguard the assets of the company and io prevent and detect fraud and other irregularities. BY ORDER OF THE BOARD DIRECTOR DATE.................... ........................ 2021
The International Law Book Facility Company No: 04999536 Charity No: 1112628 Registered office: C/O TMF Group 8th Floor, 20 Farringdon Street, London EC4A 4AB
THE INTERNATIONAL LAW BOOK FACILITY
STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDING 31 DECEMBER 2020
| Note Incoming resources Donations 3 Donations - equipment & facilities Total Incoming resources Resources expended Shipping costs covered by Grant Other Shipping costs Consultancy Storage and retrieval costs Incidental Costs Total Resources expended Net Incoming / (outgoing) resources Total funds brought forwards Total funds carried forward |
2020 2020 2020 2019 Unrestricted Restricted £101 £24,360 £24,461 £22,370 £2,793 £2,793 £2,697 |
|---|---|
| £2,984 £24,360 £27,254 £25,067 |
|
| (£3,335) (£3,335) (£3,628) (£4,605) (£4,605) (£8,288) (£10,000) (£10,000) (£10,000) (£2,793) (£2,793) (£2,697) (£223) (£223) (£64) |
|
| (£3,016) (£17,940) (£20,956) (£24,677) |
|
| (£122) £6,420 £6,298 £390 £27,236 £241 £27,477 £27,087 |
|
| £27,114 £6,661 £33,775 £27,477 |
The International Law Book F&ility Company No.. 04999536 Charity No.. l 112628 R¢gister¢d office.. CIO TMF Group 8th Floor, 20 Faffin8don Strttt. London EC4A 4AB THE INTERNATIONAL LAW BOOK FACILrrY BALANCE SHEET AS AT 31 DECEMBER 2020 2020 2020 Unrestri¢ied Restricted 2020 2019 CURRENT ASSETS C&gh at bank and hand Gift Aid Receivable £27,248 £107 £27,355 £8,920 £36,167 £28,301 £107 £1,676 £8.920 £36,274 £29,977 CURREPa LIABILrriES Crediiors (£2.500) {£2.500) (£2,500) NET ASSETS £27.355 £6,420 £33,774 £27,477 FUNDS Capital In¢ome fund5 TOTAL FUNDS £27.355 £27,355 £6,420 £33,774 £6.420 £33,774 £27,477 £27,477 For the year ended 31 Lkcember 2020 ihe Company was entitled io exempiion from audit under section 477 of the Companies Act 2006 relating to small companies. Directors, responsibilities: (a) The members have not required the ¢ompany to obtain an audit of its financial statements for lh¢ year in question in accordance with section 476 of the Companies Act 2006; and (b) The directors acknowledge their responsibilities for complying with the requirernents of the Act with res¢1 to accounting records and the prepamion of accounts. These financial statements have btrn prepared in ac¢0rdwe with the provisions applicable to companies subject to the srna]I comFwiies' regime. ¢counts wereapprovedby th¢Boardon....................... -2021. DIRECTOR DATE................... ......................... 2021
The International Law Book Facility Company No: 04999536 Charity No: 1112628 Registered office: C/O TMF Group 8th Floor, 20 Farringdon Street, London EC4A 4AB
The following notes form part of these accounts.
NOTES
1 Accounting policies
The following accounting policies have been used consistently in dealing with items which are considered material to the company's financial statements.
Basis of preparation of the financial statements
The financial statements have been prepared in accordance with the 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) issued on 16 July 2014 (as updated through Update Bulletin 1 published on 2 February 2016), the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, and the Companies Act 2006. The charity has applied Update Bulletin 1 as published on 2 February 2016 and does not include a cash flow statement.
The financial statements are prepared on a going concern basis.
Donations
These comprise amounts received during the year.
Donations - equipment
Equipment donated is included in the Statement of Financial Activities, Incoming resources section (with an equivalent amount in resources expended within "Incidental costs").
Donations – storage and retrieval facilities
Donations of Storage and retrieval facilities are included in the Statement of Financial Activities, Incoming resources section (with an equivalent amount in resources expended within "Storage and retrieval costs").
Grants
In the case of performance related grants, income is recognised to the extent that the charity has provided the specified goods or services as entitled to under the grant.
Bank interest
Bank interest is recognised on the accounts when received.
The International Law Book Facility Company No: 04999536 Charity No: 1112628 Registered office: C/O TMF Group 8th Floor, 20 Farringdon Street, London EC4A 4AB
Resources expended
Expenditure is recognised on an accrual basis as a liability is incurred.
Value added tax
As the majority of the Company's activities are classified as exempt or non-business activities for the purposes of value added tax, the Company is unable to reclaim the value added tax it incurs on its purchases. Expenditure in these financial statements is therefore shown as inclusive of value added tax.
Taxation
No provision has been made for corporate tax or deferred tax as the company is a registered charity and is therefore exempt.
2 Trustees' remuneration and benefits
There were no trustees' remuneration or other benefits for the year ended 31 December 2020 (and the previous year) other than the re-imbursement of expenses incurred while undertaking Company business.
3 Donations
The following monetary donations were received during the year:
| Donor | Purpose | Unrestricted | Restricted | Total 2020 |
||
|---|---|---|---|---|---|---|
| Lexis Nexis CEO Consultancy Latham & Watkins LLP Shipment costs Rule of Law Expert Shipment costs Individuals Gift Aid adjustment Shipment and incidental costs |
(£6) | £10,000 £5,000 £3,697 £5,663 |
£10,000 £5,000 £3,697 £5,663 |
|||
| Gift aid Total with gift aid |
(£6) £107 |
£24,360 | £24,354 £107 |
|||
| £101 | £24,360 | £24,461 |
ILBF engaged the services of Katrina Crossley as a consultant. Consultancy fees of £10,000 relating to 2020 were covered by donations from LexisNexis (as in the previous year). These funds will be held within restricted funds.
The gift aid receivable amounting to £107 is held within unrestricted funds.
Clifford Chance has also donated the use of its storage and retrieval facility held with Restore for ILBF books. The value of this year amounts to £2,793.