Annual Reports and Accounts for the year ended 31st December 2021
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International Lawyers Project
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Annual Report
2021
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**International Lawyers Project**
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## **Table of Contents**
|About us
Our focus areas
How we work
**Impact case studies**
The legal strategies we use
**Map:**Source of client partner requests globally
**Map:**Our impact|_2021 at a glance_
Using strategic litigation to protect habitats and communities
Supporting enforcement of illicit wildlife trading
Testimonials from our funders and client partners
Trustees’ Report
Structure, Governance and Management
Financial Review
Independent examiner’s report
Financial Services
Balance Sheets
Statement of Cash Flows
Anti-Corruption and Good Governance
Preventing looting of Ghana’s national gold reserves
Republic of Congo
Protecting Civic Space
Defending the right to access Freedom of Information
Tax Reform and Illicit Financial Flows
Promoting Transparent, Accountable and Inclusive Tax Reform|||||||||||||**4**
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## **Introduction from Dr. Bronwen Manby**
## Chair of ILP’s Board of Trustees
It is my pleasure to present the 2021 annual report of the International Lawyers Project, my first since I became chair of the Board in October. We owe a debt of gratitude to Anthony Inglese, the outgoing Chair, for his sterling work leading the Board over the previous three years.
This is an exciting period with an expanding team and a new strategic plan. Eva van der Merwe was appointed Executive Director of ILP in February 2021, and three other new senior staff joined the organisation in the course of the year. Whilst our main office is in the UK, our globally dispersed team reflects our desire to be one of the leading forces mobilising pro bono teams from around the world. Our new team members join existing specialists to strengthen ILP’s presence in Kenya, the Philippines, Spain, Latin America and the USA.
A new strategic plan for 2022-25 was formally approved by the Board at the end of the year. The strategy builds on our existing portfolio of work to set out our objectives in four linked focus areas: anti-corruption; tax and fiscal reform; environment and sustainable development; and protecting civic space. Since 2005, ILP’s model is to convene specialist legal teams from across the planet to support communities in protecting and expanding their rights and campaigning for economic and environmental justice. The team has built a solid foundation over the past year to continue this work into the future.
**Dr Bronwen Manby**
Chair
Fundraising
**International Lawyers Project**
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## **About Us**
ILP is an network of talented and passionate lawyers drawn from diverse countries and cultures across the globe. We pull together teams of pro bono experts to support the policy and legal needs of poor communities and reform movements.
Founded in the UK in 2005, we are staffed by a group of lawyers dedicated to using the law to achieve economic and environmental justice through strategic pro bono legal support. Since then we have supported partner clients in more than 100 countries.
We are proud to have a diverse staff team reflective of the communities we support, from Africa, Asia, the Caribbean, the UK, and the USA, with extensive expertise in our focus areas as well as law and international development. We work primarily in the Global South, with active projects across Sub-Saharan Africa, Eastern Europe, Latin America, and Asia. As a charity, our ultimate aim is to help our clients to create long-lasting change in some of the world’s poorest regions.
## **For every £1 donated**
**we provide £15 worth of pro bono support**
**This is expert advice which would otherwise be beyond the financial reach of our clients.**
## **How we use the law**
## **Our Vision**
**A just and sustainable world in which the law serves as a tool for those who need it most.**
## **Our Mission**
ILP mobilises pro bono legal assistance to civil society organisations (CSOs), parliamentarians, community groups and investigative journalists to further economic and environmental justice.
Justice is expensive. Whilst the scales of justice are supposed to be evenly weighted, by spending millions on expensive lawyers, on lobbying or on corrupting politicians, wealthy actors can weigh those scales in their favour. This comes at the expense of poorer communities who cannot afford to use the law in their interests, and in the interests of a sustainable future.
That is where ILP comes in. Rather than draw on great reserves of wealth to fight legal battles, we draw instead on the huge levels of passion and expertise that senior lawyers, the world over, have for creating a just and sustainable future. We ‘even up the scales of justice’ by mobilising teams of the world’s best lawyers –to work for free, and for as long as it takes, on behalf of CSOs, social movements and government actors in the Global South.
Law is essential to challenging injustice and creating socially and environmentally just societies. Conversely, failing or imbalanced legal systems maintain and expand privilege, sustain impunity of powerful and malign actors, and, through corruption, illicit financial flows and environmental degradation, rob the world’s poorest of the resources they need to lead flourishing lives.
Through supporting strategic litigation, policy development, legislative reform, capacity training and measures for enforcement of the law, we help civic actors and movements to secure positive changes for communities and the environment.
**International Lawyers Project**
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## **How We Work**
## **Our Focus Areas**
Drawing on our specialist knowledge and experience, we support clients across four closely interlinked focus areas:
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Defense
of Civic Space
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of Civic Space
Tackling Illicit Financial
Good Governance
Flows
breaking the cycle of corruption,
underdevelopment and conflict
affecting billions of people.
Environment
Stopping illicit
& Sustainable
wildlife trafficking
Development
ensuring economic
development does
Accountability for
not come at a cost
International Corruption
to the environment
Access to information or human welfare.
promoting a transparent,
vibrant information ecosystem Fiscal policies that create
and defending the civic greener, more sustainable
space from libel threats and development.
harassment. Tax & Fiscal Reform
enabling fair and effective tax Protecting endangered
systems which generate funds habitats
for essential public services &
sustainable economic growth.
Political Finance and
Public Procurement
Integrity
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We provide an **expert international staff team** based across the regions we work in, **with a deep understanding of our thematic programmes and our clients needs.**
**We select and co-ordinate highly skilled** teams of volunteer lawyers from our global network **built up over 17+ years.**
We offer this expertise to clients who require legal support to enhance their **advocacy, optimise reforms and overcome the issues they face.**
**International Lawyers Project**
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## **The Legal Strategies We Use**
## **Using strategic litigation**
Helping civil society organisations and governments to access, understand, and deploy useful legal tools such as sanctions, civil remedies, negotiations, international standards, and other legal avenues in their work.
## **Policy reform and prevention**
Developing and implementing better legislation, regulation and policies to prevent abuses of power and support good practice.
## **Providing expert analysis**
Identifying who has benefited from corrupt activities, environmental destruction, illicit financial flows and tax evasion, how undermining legal structures allow these economic injustices to take place and what can be done about it; including analysing legislation, contracts, and treaties in the context of local and international standards.
## **Accountability**
## **Transparency and accountability**
Promoting access to information to limit opportunities for malpractice, tackle obstructions to meaningful civic engagement and expose wrongdoing.
Combining legal knowledge, networks of lawyers, and a core staff team with a deep understanding of economic justice issues, to enable our client partners to hold economic actors to account for their actions, including setting novel judicial precedents.
## **Education**
Connecting ILP volunteer lawyers with law societies, civil society, and government departments, to share knowledge and skills through capacity-building and project collaboration, enabling those closest to the issues to face the legal and economic challenges they encounter. This balances the scales of power and ensures that stakeholders are equipped to sustain their knowledge and further build their skills.
## **Enforcement of the law**
Supporting the enforcement and strengthening of existing laws and policies through national and international legal remedies, norms and standards.
**International Lawyers Project**
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## **Source of Client Requests 2021**
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|---|---|---|---|
|Afghanistan|Kenya|Peru|
|Algeria|Kuwait|Philippines|
|Australia|Lesotho|Portugal|1|
|4|%|
|Liberia|
|Belgium|Russia|Multijurisdictional|
|4%|
|Benin|Madagascar|Rwanda|Eastern|
|Malawi|Sierra Leone|Europe|
|Brazil|
|Moldova|Singapore|
|Bulgaria|
|Burundi|Mongolia|South Africa|
|Colombia|Morocco|Sri Lanka|
|Ecuador|
|Mozambique|Switzerland|
|6%|
|Ethiopia|
|Myanmar|Thailand|Asia|
|Equatorial Guinea|Namibia|
|The Gambia|
|France|Nepal|
|Tunisia|
|Ghana|Netherlands|
|Uganda|
|Guyana|Nicaragua|
|Ukraine|
|Haiti|Nigeria|5%|
|Iceland|Pakistan|United Kingdom|Latin|
|America|
|Italy|Palestine|USA|44%|
|Jamaica|Panama|Zambia|Africa|
|Kazakhstan|Papua New Guinea|Zimbabwe|
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**International** 12 **Lawyers Project**
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## **Our Impact** | 2021 at a glance
In **62 Countries** we deployed **210 volunteers**
## Submitted **76** corruption dossiers to law enforcement
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We delivered 20
legal training workshops
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We undertook **147 Projects**
**10,000** hours of pro bono support £3 million + value of pro bono assistance
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2,500 low-income We petitioned for the
citizens in sub-Saharan repatriation of $100+
Africa benefited from million to the Congo.
direct legal advisory
support.
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8 training sessions were delivered to government officials in low-income countries
Over **100 partner case requests**
**International Lawyers Project**
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## **Impact Case Studies**
What follows is a snapshot of ILP’s 2021 projects around the globe to advance economic and environmental justice and the rule of law.
**International Lawyers Project**
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## **Anti-Corruption & Good Goverment**
**The UK’s decision to sanction Teodorin Obiang is a welcome decision for the people of Equatorial Guinea.** It’s a step in the right direction which reminds us that corruption always claims victims. Despite our oil wealth, the majority of citizens live without access to drinking water or decent schools.”
- Tutu Alicante Executive Director EG Justice
## **Situation**
ILP played an important role in the development of the United Kingdom’s April 2021 Global Anti-Corruption Sanctions regime. This new tool targets individuals and entities involved in serious corruption, naming them publicly, banning them from travelling to the UK and freezing their assets.
These new sanctions tools bring particular benefits to human rights defenders and corruption activists, who are regularly exposed to state-level arrest, legal and defamation action, or organised criminal harassment for their work. Sanctions regimes offer a confidential and safe mechanism whereby civil society and journalists share their data directly with Western enforcement agencies, supported by ILP’s expert sanctions lawyers.
Illicit financial flows lock the poorest countries in the world in a cycle of underdevelopment and conflict. By contributing to the expansion of USA and UK Global Anti-Corruption Sanctions regimes worldwide, we are reducing the spaces for kleptocrats to launder public funds that could otherwise be dedicated towards sustainable development and poverty reduction.
Ajay, Atul and Rajesh Gupta have been sanctioned for their involvement in corruption in South Africa.
## **ILP’s Actions**
## **Impacts**
As a direct result of this, the government blacklisted 27 individuals for corruption including the Vice President of Equatorial Guinea, and Ajay, Atul and Rajesh Gupta, at the centre of South Africa’s “state capture” $3 billion embezzlement scandal which contributed to the downfall of former President Jacob Zuma.
ILP supported the UK Anti-Corruption Coalition and the UK Foreign Office to design this legislation, sharing technical expertise, country comparison, legal analysis, and compiling evidence dossiers on 76 possible targets leveraging our network of grassroots NGOs across the Global South.
Active use of this sanctions tool enhances global efforts to stop those involved in serious corruption from laundering their illgotten gains.
## _ILP is spreading the word to activists on how they can benefit from the new US and UK sanctions regimes to strengthen their role on the front line of anti-money laundering policy enforcement._
ILP analyses the applicability of all enforcement tools to help our clients expose corruption including, filing formal criminal complaints with authorities in a number of jurisdictions against a UK-based Romanian businessman accused of paying millions in bribes to Senegalese politicians to secure oil concessions to help expose the role of Global North-based co-operation in bribe payments to North African officials. The BBC aired a documentary, “The $ 10 billion Energy Scandal” on Panorama Investigates.
ILP hosted training workshops for 35 in-house anti-corruption lawyers representing 13 NGOs in Latin America including Argentina, Brazil, Venezuela and with more planned in 2022. We . are supporting some of these with filing a sanctions submission
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Sanctions give greater powers to freeze illicit assets.
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**International** 18 **Lawyers Project**
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## **Preventing looting of Ghana’s national gold reserves**
## **Situation**
Alarmed by the ruling party’s efforts to bypass parliamentary approval to sell 49% of the country’s entire gold reserves to an offshore, opaque shell company, with close links to the ruling party, ILP was asked by a coalition of Ghanaian NGOs to secure emergency legal advice to prevent the sale of the country’s gold reserves - and at a price far below market value.
## **ILP’s Actions**
With the support of our loyal and passionate donors who provide core funding, ILP is able to flexibly respond to the legal needs of communities and social movements. In 2021 this enabled ILP to urgently respond to the attempted theft of public assets and prevent the democratic process from being undermined by corrupt political party financing and vote buying.
## **Impacts**
By alerting regulators and officials to the red flags, our campaign achieved a suspension of the sale while the UK regulators and a specially-appointed Ghanian special prosecutor conducted an investigation into the legality of the proposed sale. The Special Prosecutor’s investigation concluded that the sale was “an opaque bid-rigging exercise wrought with multiple violations of Ghana’s laws.”
Further, the UK Solicitors’ Regulatory Authority announced that it would investigate the role of the UK law firms involved in this transaction. These actions helped to safeguard Ghana’s assets - the sale would have deprived citizens and future governments of the proceeds to pay for public spending.
Rapid action also prevented the UK’s stock exchange from being used as a vehicle for corruption. While the sale is suspended, ILP’s partners have lodged a legal application with the Court of Justice at the Economic Community of West African States (ECOWAS) for a judicial determination on whether the government of Ghana violated the rights of its people.
Ghana is Africa’s biggest gold producer
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## **Republic of Congo**
## **Situation**
ILP has worked in Mozambique and the Republic of Congo to return millions in stolen assets to the true victims of corruption - citizens. When the tiny principality of San Marino seized €100 million in bank accounts used by the Congolese President, ILP was asked to play an intermediary role between the San Marinese government and the Congolese NGOs to return the stolen monies to the Congolese citizens.
Despite large deposits of oil wealth, the population of the Republic of Congo suffers from extreme poverty and insecurity.
President Denis Sassou Nguesso has been accused of multiple human rights violations including bombing villages voting against him.
## **Impacts**
## **ILP’s Actions**
ILP assembled a team of top Italian lawyers, supported by a working group of international repatriation experts to represent Congolese citizens. ILP’s lawyers were invited to meet in-person with the Prime Minister of San Marino to put forward the Congolese petition for the seized monies to fund development aid.
The Prime Minister was sympathetic to the request and asked that to act on this further, ILP’s task force produce a report for him that he could share with his cabinet detailing the treaty violations of their actions and international best practice on repatriation by fellow European states.
The Prime Minister also asked ILP for help on how to structure a repatriation to avoid embezzlement by Congolese officials and what amendments would be required to San Marino’s laws to allow for this and future reparations. Depriving the corrupt of the fruits of their crimes is a deterrent to others and helps to redress the economic damage caused by corruption.
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## **Protecting Civic Space**
## **Situation**
Strategic Litigation Against Public Participation (SLAPP) actions are brought by powerful and wealthy oligarchs, eager to avoid scrutiny, to intimidate journalists and civil society into either not publishing or removing information from the public domain and penalise them for critical reporting.
The inequality of resources many media face when defending a legal challenge means that information in the public interest is being suppressed on a wide range of issues. ILP’s lawyers will continue to fight not just for free and impartial media but also for the society’s right to information so that wrongdoers can be held to account.
ILP urgently mobilised media defence lawyers for investigative journalists and anti-corruption activists facing intimidation by oligarchs whose illicit activities they were seeking to expose in Pakistan, Brazil, South Africa, and the UK.
The crippling effect of libel and defamation suits against Pakistani media outlets over the years has intimidated all but one, Dawn Newspaper, to stop their coverage.
## **ILP’s Actions**
ILP represented Dawn’s journalists and helped them to face down multiple legal threats from Malik Riaz, one of the country’s richest businessmen, with deep connections to the country’s politicians so that their publications could stay in the public domain.
## **Impacts**
As a result of Dawn’s investigations remaining publicly accessible, the UK Home Office used the data as part of its case to revoke visa access for Malik and his son to travel to the UK, where they had purchased tens of millions in properties, on the grounds of their evident involvement in corruption. The National Crime Agency has seized more than £190 million of the family’s assets in the UK and returned these to the government of Pakistan.
Malik Riaz and his Hyde Park mansion, seized by UK enforcement agencies
“Whilst there has not been a criminal conviction against you I am satisfied on the balance of probabilities that you have been involved with corruption and financial/commercial misconduct. As a result, having regard to the UKs commitment to combat corruption and financial crime, I believe that your exclusion from the UK is conducive to the public good due to your conduct, character and associations.”
Home Office judgment to Malik Riaz and his son
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## **Defending the right to access Freedom of Information (FOI** )
ILP represented an investigative journalist seeking information on the alleged trafficking of human blood samples from Sierra Leone to the UK by corporations, without the consent of patients.
Our case formed part of a successful joint challenge at the UK’s FOI Tribunal - one of the most important in recent years - setting new legal precedent on the territorial scope of the UK’s FOI laws which is binding on future UK FOI cases. The success of this legal challenge guarantees the rights of non-UK citizens to make FOI requests. It also overturns a potentially damaging decision by the lower tribunal that would have enabled companies to operate abroad on behalf of the British government without the equivalent level of scrutiny and accountability that they have to provide to UK citizens.
This judgment helps to ensure the FOI rights of those who have been seriously affected by the actions of the British government and its contractors are able to access information on an equal basis as UK citizens, enabling them to contest the decisions of powerful actors when they have acted unlawfully.
ILP’s lawyers also successfully gained judicial approval and precedent for the journalist to join the proceedings via video link from Ethiopia where previously the FOI Tribunal had insisted that parties travel to the court in person - sometimes at very great expense.
ILP’s case was joined with other FOI challenges including Wikileaks, successfully setting a new legal precedent to include rights of access for non-UK citizens.
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## **Community Legal Empowerment**
## **Situation**
Throughout 2021 and beyond, ILP has supported communities across Zambia, Zimbabwe and Kenya with legal training on their land and human rights, including registering land holdings to reduce land theft by corrupt actors.
In Kenya, our support has benefited three Maasai villages which are the focus of geothermal development by private corporations supported by the government.
This geothermal development has led to conflict when community members have been forcibly evicted from their homes without sufficient or any compensation and subjected to arbitrary arrest. Unsafe construction techniques have led to death and injury, as well as pollution of local land, water and air.
The communities were keenly aware that their lack of knowledge of their legal rights and the investors’ responsibilities was hindering their ability to resolve conflict, negotiate on more equal terms and demand compliance with environmental, governance and land registration laws.
**“Our community has suffered unlawful evictions, arrests, pollution and deaths from companies expanding into our villages.**
ILP’s trainings and support have given me hope for the future.”
Elder, Maasai Community Olkaria, Kenya
## **ILP’s Actions**
ILP’s land lawyers provided a bespoke series of workshops reaching 1,050 community members through direct training and public forums.
When the COVID pandemic prevented physical gatherings we took to the airways with call-in discussions on land rights hosted on Mayian FM in Maa language. The radio shows reached an audience of 245,000 listeners across rural areas and due to popular demand ILP’s lawyers were asked to host more radio call- ins.
Mayian FM Reporter, Enkakenva e Mayian, presenting ILP’s radio call in programmes.
## **Impacts**
Our evaluations demonstrated that women in particular benefitted from the change in format, and often drove the radio discussions; whereas in more formal settings, discussions are often led by (male) community elders. Women are also disproportionately affected by evictions and by lack of legal title to land. As a result the communities say they have become more able to defend themselves. Specific actions taken by the community include:
- Filing a legal challenge to the Kenya Land Commission.
- Successfully annulling a planned eviction.
- Initiating a case with the African Commission on Human and Peoples’ Rights seeking recognition as rightful owners of the land.
- Negotiate with a company to cover very deep trenches that had been a fatal risk to children and livestock.
- Persuading companies to hold grievance forums with local communities.
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## **Tax Reform and Illicit Financial Flows**
## **Situation**
## **ILP’s** Actions
## **Impacts**
Preventing tax authorities in Kazakhstan silencing civil society
ILP provided support to a Nur-Sultan based fiscal reform NGO whose senior managers were arrested by Kazakh tax authorities. Authorities were threatening to fine our client and other governance NGOs by taking an extreme interpretation of newly introduced obligations on reporting foreign funding.
ILP’s lawyers supported the civil society leaders through their arrest and trial, leading to the charges, fines and court action being dropped. We subsequently supported the affected NGOs to draft an amended reporting obligation to prevent future harassment and abuse of legislation against civil society.
A tax inspectorate office in Almaty.
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## **ILP’s Actions**
## **Situation**
ILP’s lawyers analysed the position of People with Disabilities **Promoting Transparent,** (PWD) and marginalised sections of the population in Kenya’s tax legislation, providing recommendations on how fiscal **Accountable & Inclusive** policies can eliminate features of their tax systems that are **Tax Reform** discriminatory, while promoting more inclusive and equitable taxation across the population.
## **Impacts**
- ILP’s lawyers assisted the National Taxpayers Association (NTA) to conduct a comparative study on tax legislation concerning PWDs between Kenya, South Africa, Tanzania, Ghana, Uganda, Ivory Coast, Rwanda, Ethiopia, United Kingdom (UK), United States of America (USA) and Canada.
- The study highlighted the following tax measures that were relevant to PWDs and could be incorporated in Kenya: income tax exemptions and reliefs; income tax deductions and credits; Value-Added Tax (VAT) and other consumption tax incentives; and Disability-related service.
- The comparative study aided the civil society to prepare a report on taxation of PWDs in Kenya which provided recommendations on how Kenya could apply best practices in tax legislation and fiscal reforms to achieve economic and social justice for persons with disabilities.
One million Kenyans live with a disability.
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Using Strategic Litigation to Protect Habitats and Communities
## **Environment**
## **Situation**
## **ILP’s Actions**
Key to global conservation efforts, Bugoma’s 41,000 hectares of ancient woodland are sanctuary to more than 34 species of mammals, nine threatened species, 550 highly-endangered chimpanzees, and hundreds of rare bird and tree species. It is the largest remaining block of natural tropical forest along the Albertine rift valley, playing an essential role in preserving wildlife migratory corridors. Under the 1998 Land Act, forest reserves like Bugoma are held in trust for the “common good of the citizens of Uganda’’ and may not be leased out or sold by the government.
Our lawyers filed a claim with the East African Court of Justice for an emergency injunction to prevent the rapid deforestation in Bugoma, listed as one of the world’s key biodiversity sites, and the last known home of Mangabey primates and Nahan’s Partridge.
Despite Bugoma’s status as a nature reserve, Ugandan authorities made a series of unexpected and seemingly unlawful approvals authorising sugarcane cultivation by a corporation which has close connections to the ruling party. ILP’s lawyers are working hard to stop the company in its tracks.
Sugar corporations are involved in the illegal eviction of communities and deforestation of forests across Africa
## **Impacts**
This case is ongoing. Our legal strategy in supporting civil society organisations to file a claim and participate in a regional tribunal tested/is testing the tribunal’s ability to decide on environmental issues without the political influence that can hamper domestic court cases.
The impact of the tribunal’s decision will ensure that the State takes an active role in stopping the continued clearing of the forest and prevent further deforestation of the Bugoma Forest Reserve. It will also influence how the State will interpret and apply its environmental laws and policies, particularly on forest boundary allocation and forest management.
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## **Situation**
**ILP supported communities to resist threats to freshwater habitats, some of the most threatened on Earth.** In the Republic of Georgia, the Rioni is one of only two rivers in the Black Sea region that are home to sturgeon, an ancient family of migratory fish that have been eliminated from most of their habitat across Eurasia and North America.
The construction of a hydropower project threatened to wipe out five of the river’s other critically endangered sub-species.
## **ILP’s Actions**
## **Impacts**
A month later, amidst significant media scrutiny and popular protests, investors pulled out of mediation talks and terminated the construction plans. The plans also threatened hundreds of local villagers who would have had to be relocated.
To protect these freshwater ecosystems, ILP’s lawyers helped environmentalists and representatives of local communities to review the agreements signed between the investors and the government and where they violated EU environmental obligations.
## **“I welcome this new kind of mobilisation of people of Georgia against a backward and destructive economic model.”**
Heidi Hautala, Vice President of the European Parliament
## **“It may be the very last push over the edge to extinction.”**
Fleur Scheele, Fauna and Flora International (FFI).
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## **Situation**
## **ILP’s Actions**
## **Impacts**
**We work with our partners to halt the corrupt networks that support illegal animal trade. Indonesia, one of the world’s most ‘megadiverse’ countries, is home to the largest remaining tropical rainforest, peatlands and mangrove forests and is a focal point for illicit wildlife trade.**
**Orangutans are only found in the rainforests of Indonesia and Malaysia.**
ILP’s lawyers partnered with local community groups including Yayasan Planet Indonesia and local law enforcement networks to strengthen Indonesia’s enforcement regime.
By monitoring enforcement crime tribunals and analysing patterns of enforcement success for all types of conservation crimes - wildlife, timber, marine and natural resources - we were able to support our in-country partners to better map illicit networks, strengthen their working relationship with Indonesia’s government ministries and enforcement agencies and make technical recommendations on how to prioritise resources, improve prosecutor training, levels of enforcement and legislation to reduce illegal wildlife trafficking.
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## **Situation**
## Supporting Enforcement of Illicit Wildlife Trading
ILP’s lawyers partner with local environmental NGOs to analyse legislation and enforcement issues to better implement international conventions such as CITES (the Convention on International Trade in Endangered Species).
## **ILP’s Actions**
In Tanzania, ILP’s lawyer supported environmental NGOs by identifying discrepancies in fishing legislation that provided a loophole to fishermen and criminal networks to label the harvesting of threatened marine life as legal. Shark fins and sea cucumbers are highly prized commodities on the Asian market. As a result of this loophole, more than 300 shark and ray species and fifteen sea cucumber species are threatened with extinction.
## **Impacts**
ILP’s work included a review of how to ready Tanzanian legislation to better implement CITES, enforce fishing violations and what action Tanzania needed to take as a priority to conserve these marine species.
**Shark fins and sea cucumbers are highly prized commodities on the Asian market**
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## **Situation**
## **ILP’s Actions**
## **After Covid-19 was detected in Wuhan province, the epidemic spread rapidly.**
Chinese conservation groups contacted by China’s National Forestry & Grassland Administration asked ILP lawyers to provide ongoing expert technical advice for the next two years on how the country could benefit from better regulation and management of wild animal trade and consumption.
A number of respected studies point to the virus originating from wet market trading in wild animals for consumption.
Our partners in civil society and government were concerned that this is not the first time that China has tried to close loopholes: civets and snakes were banned after the SARS epidemic, but the use of wild animal parts, such as Pangolin scales, in traditional medicine is a deeply held practice among many parts of Chinese society.
China’s National People’s Congress reacted by immediately placing a temporary ban on the consumption of terrestrial wild animals, signalling that it would enact deeper legislative changes to manage wildlife supply chain risks that contribute to the transmission of zoonotic diseases.
## **Impacts**
ILP’s volunteers helped to identify which equivalent countries have similar societal beliefs and successfully introduced legal tools to change cultural attitudes towards the consumption of wild and endangered animals, reducing zoonotic threats. This information was shared with civil society and government officials as part of a two-year support programme.
## **Pangolins are the most trafficked mammals in the world.**
**Markets trading in wild and bush meat contribute to the spread of diseases.**
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## **Testimonials from Our Partner Clients**
## **Testimonials**
“The impact ILP helps us and our in-country chapters achieve is incredible - they help us to pick the right cases, actively convene the right legal teams, and are deeply networked both within international civil society and with legal specialists around the world.”
## Kush Amin, Transparency International
## **Testimonials From Our Funders**
‘ILP’s model of working with civil society is more likely to produce behaviour change outcomes and longer-term results more quickly.’
## A 2022 Independent Impact Evaluation contracted by ROLE UK
“At the Joffe Trust we are delighted to support the International Lawyers Project. We’ve been so impressed by how they mobilised lawyers to work on issues like advising southern governments on high profile tax cases, redressing the balance of power in relation to corporate interests.”
## Alex Jacobs , Joffe Trust Director
“ Their pro bono legal assistance to civil society organisations is an important tool in encouraging greater action by UK regulatory and enforcement agencies to hold UK corporations operating internationally to account.”
## Katharine Knox, JRCT Programme Manager
“ILP is a complete gem - well networked and very efficient. We’ve got access to the highest calibre of legal support through ILP which we couldn’t have dreamed of getting otherwise as a small charity campaigning for better governance. It’s made a profound difference to our work and effectiveness.”
## Dr Susan Hawley, Executive Director, Spotlight on Corruption
“ It has been a great pleasure working with ILP on the emergency mobilisation campaign to stop a repeal of the Kenyan Forest and Conservational Management Act. A very dedicated team indeed. We remain grateful for ILP’s support.”
## Jabes Okumu, _Programmes Manager_ , East African Wild Life Society
“ILP’s wealth of experience and turnaround time impressed us. ILP provided our NGO with well researched analysis and legal recommendations on the Kenya Finance Bill 2020 that strengthened our submissions to the National Assembly which were eventually taken into consideration by the Parliament of Kenya. Our credibility as a civil society organization in Kenya is strengthened because of ILP’s support and interventions, we could not be happier! Thanks ILP.”
## Fransiscah Marabu, National Taxpayers Association-Kenya
“Thank you ILP for the vulnerable witness and advocacy training conducted at the Lagos State Ministry of Justice Nigeria. As a participant in the interactive training sessions, my professional skills have been polished to meet up with modern and international standards. I look forward to learning more from your wealth of knowledge on our next course.”
Omowunmi Bajulaiye-bishi, Prosecutor _,_ Lagos Ministry for Justice
International
Lawyers Project
45
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**International** 46 **Lawyers Project**
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## **Reference and administrative details**
## Trustees
Anthony Inglese CB (Chair, retired 13 October 2021) Bronwen Manby (Chair, appointed 13 October 2021) Nicola Dodero Susan Hazledine Phillipa McKenzie Timothy James Soutar Richard Francis Tapp Hannah Ambrose Jonathan Fisher QC
## Registered Office
Exchange House, 12 Primrose Street, London EC2A 2EG, United Kingdom Charity Number 1114502 Company Number 05581685 Independent Auditor Romero Tayong FCCA
## **Trustees’ Report**
## (including Directors’ Report) for the year ended 31 December 2021
The Trustees, who are also directors for the purposes of company law, present their report along with the financial statements of the International Lawyers Project “ILP” (“the Charity”) for the year ended 31 December 2021 in compliance with statutory requirements (Companies Act 2006), the company’s governing document, the provisions of the applicable financial reporting standards (Financial Reporting Standard 102, applicable in the UK and Republic of Ireland, and the Statement of Recommended Practice applicable to charities preparing their accounts in accordance with FRS 102).
This report has been prepared in accordance with the provisions applicable to companies subject to the small companies’ exemption. Accordingly, the Trustees have elected to take advantage of the exemption from preparing a strategic report.
## **Accounting reference date**
The accounting reference date is 31 December.
## **Structure, governance and management**
The Charity is a private company limited by guarantee incorporated on 3 October 2005 and is a registered charity (registered on 2 June 2006, registration number 1114502).
The Trustees met on four occasions during the financial year, to provide strategic guidance, review expenditure, approve budgets and review progress in implementing programmes. The day-to-day operations, administration and financial management were delegated to the Executive Director.
In February 2021, Eva van der Merwe, ILP’s Programme Director, was appointed as the new Executive Director of ILP, after a competitive public recruitment process.
From Q3-Q4 2021, the Charity made five new staff hires, three of whom are senior management. In addition to an Anti-Corruption Sanctions Legal officer. The Charity hired two part-time consultants to support fundraising. The team is supported by 3-4 part-time legal fellows at any one time, as well as a part-time finance manager.
The procedure for appointing Trustees and their terms of office are set out in ILP’s Articles of Association. The power to appoint new Trustees rests with the Members on a majority basis. On appointment, the decision-making process is explained to the new Trustees by the Executive Director and one of the existing Trustees who also provide an overview of the administrative procedures employed by the Charity. This entails an overview of Articles of Incorporation, a review of the previous board minutes and strategy, a Conflict of Interest declaration, and a discussion about key priorities. The Trustee is also encouraged to meet with the whole team.
## **Accounting reference date**
ILP is grateful to the following donors for their generous support of the Charity’s work:
Open Society Foundation Luminate
Thirty Percy Foundation Akin Gump Strauss Hauer & Feld LLP Allen & Overy LLP Global Grants Programme Ashurst LLP
Environmental Funders Network
Joseph Rowntree Charitable Trust (Power and Accountability Programme) The Indigo Trust Joffe Charitable Trust UKAid Small Charities Challenge Fund (UK government) ROLE UK Polden-Puckham Charitable Foundation
Herbert Smith Freehills LLP Hogan Lovells LLP Reynolds Porter Chamberlain LLP Ropes & Gray LLP Shearman & Sterling LLP Simmons & Simmons LLP Bryan Cave Leighton Paisner LLP
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## Financial review
Income for the year from donations and investments was £259,229 (2020: £256,875). Expenditure was £ 259,053 (2020: £238,538), Income was principally spent on staff salaries as well as charitable activities, cost of raising funds and administration costs of the Charity. Further details can be found in the statement of financial activities on page 23.
## Reserves
Total reserves as of 31st December 2021 are £ 200,917 (2020: £200,741) of which £4,913 (2020: £33,106) is restricted and £196,004 (2020: £167,635) is unrestricted.
Restricted reserves reflect the unspent balance of any funds which are tied to a particular purpose specified by the donor.
Unrestricted reserves are not restricted or designed for any specific purpose.
The policy on reserves is to hold an amount to reflect variances around cash flow, income security and meet on-going liabilities given that funding may come at any time of the year. The Trustees have resolved that the Charity should seek to hold unrestricted reserves of at least £100,000 for its long-term sustainability and to ensure we continue to serve our clients and other beneficiaries.
## Future Plans
A 9-year term limit was approved by the board in Q1 2022 and two trustees will retire in 2022. A 2021 board audit identified a need for greater board expertise in tax justice and environmental law in the regions in which we are most active as a charity, predominantly sub-Saharan Africa. These roles are being advertised internationally and new trustees will be appointed to replace them.
The Charity is in the process of implementing a Fundraising Strategy (approved in Q4 2021) to diversify our funding base with a particular emphasis on increasing multi-year, unrestricted donor giving to ensure greater financial stability over the medium to long term and allow for investment in overheads, marketing and staffing. The Charity plans to approve two new policies on Financial Delegation of Authority and Maternity/Paternity Leave in 2022. The Pegasus spyware scandal highlighted how vulnerable anti-corruption activists and lawyers are to illegal spyware. To minimise the exposure of our staff and clients to cyber risk, we undertook a review and top up training with an IT security consultant. The Charity will also update and redesign its website and external marketing material for donors.
While COVID-19 travel restrictions are drawing to a close in many parts of the world, the Charity plans to continue with a hybrid capacity building model, with training conducted virtually where possible, to save costs and reduce carbon emissions. In some instances remote training can be a better option, particularly for participants located in high kidnap risk areas, spread widely across rural areas, where travel is difficult or those on a programme of monthly mentoring. Very often participants continue to prefer the experience of in-person, live training and exchanges, where possible we will try to accommodate those wishes and review on a case-by-case basis what is most useful for the client.
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## Risk Management
The Trustees are aware of their responsibility to identify, consider and manage material financial and non-financial risk facing the charitable company. They have considered and put into place systems and procedures to manage such risks and are continuing to develop the Charity’s risk management strategy and procedures.
The systems of internal control are designed to provide reasonable, but not absolute, assurance against material misstatement or loss. This is achieved by:
- Regular consideration of financial results, variances from budgets, and non-financial indicators;
- Delegation of authority and segregation of duties; and
- Identification and management of risks including through the development of a risk register.
As well as the financial control systems, the Trustees review and monitor the activities of the Charity throughout the year.
Principal risks identified relate primarily to fundraising and assurance of programme quality, as well as operational risks such as safety of volunteers and staff.
In relation to funding risks, in Q4 2021 the Charity’s board approved the implementation of a Phase II fundraising strategy to diversify its donor base and in particular its multi-year funding partners with the help of two experienced, part-time fundraising consultants.
## Going Concern
The Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future (and certainly for 12 months from the date of signing). Thus, they have adopted the going concern basis in preparing the financial statements.
The Trustees note the ongoing COVID-19 pandemic has made it more difficult to plan in the short term, however, thanks to a number of reliable core donors the Trustees continue to have a reasonable expectation that the Charity can continue for at least the next 12 months. Income received to end of March 2022 (£127,347) is on target with the 2022 budget. The Charity, therefore, is satisfied that it has sufficient cash and reserves to support the going concern assumption. Cash held at 31 March 2022 was well in excess of reserves (£226,659).
The Charity’s principal costs are staff costs to deliver our programmes. We rely on extremely skilled lawyers, experienced in their thematic areas and experts in their own right, to lead our client support and ensure they receive the best legal advice.
Safety of volunteers and staff is addressed through careful review of those countries in which work is physically undertaken, advice to volunteers and support when in-country. This risk, however, has been reduced because of travel restrictions or no travel policies adopted by countries worldwide in 2021.
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## **Independent examiner’s report to the Trustees of International Lawyers Project**
## **Statement of Trustees’ responsibilities**
The trustees (who are also directors of International Lawyers Project for the purposes of company law) are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and accounting standards (United Kingdom Generally Accepted Accounting Practice) including FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland”.
Company law requires the 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 resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- State whether applicable UK Accounting Standards have been followed; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.
- The trustees 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. 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.
- In so far as the trustees are aware:
- there is no relevant audit information of which the charitable company’s auditor is unaware; and
- the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditor is aware of that information.
This report was approved by the Board on
and signed on its behalf, by:
On behalf of the board
Dr. Bronwen Manby Chair of the Board of Trustees
I report on the financial statements of International Lawyers Project for the year ended 31 December 2021.
## **Respective responsibilities of trustees and examiner**
The trustees are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) or under Regulation 10(1)(a) to (c) of the Charities Accounts (Scotland) Regulations 2006 (the 2006 Regulations) and that an independent examination is needed. I am qualified to undertake the examination by being a qualified member of the Association of Certified Chartered Accountants.
## **It is my responsibility to:**
- examine the accounts under section 145 of the 2011 Act and under section 44(1)(c) of the Charities and Trustee Investment (Scotland) Act 2005 (the 2005 Act);
- to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
- to state whether particular matters have come to my attention.
## **Basis of independent examiner’s report**
My examination was carried out in accordance with the general Directions given by the Charity Commission and is in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.
## **Independent examiner’s statement**
In connection with my examination, no matter has come to my attention: (1) which gives me reasonable cause to believe that in any material respect the requirements: to keep accounting records in accordance with section 130 of the 2011 Act and section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations and
to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act and section 44(1)(b) of the 2005 Act and Regulation 8 of the 2006 Accounts Regulations have not been met; or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Romero Tayong FCCA Membership No: 0922393 Reading, United Kingdom
**International Lawyers Project**
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## **Financial Services**
Statement of Financial activities (Incorporating the Income and Expenditure Accounts) 31 December 2021
**----- Start of picture text -----**
2021 2021 2021 2020 2020 2020
Unrestricted Restricted Total Unrestricted Restricted Total
Fund Funds Fund Funds
Notes £ £ £ £ £ £
Incoming Resources
Donations and
3 218,352 40,856 259,208 192,496 64,106 256,602
legacies
Investment
income andinterest 21 _ 21 273 _ 273
Total income 218,373 40,856 259,229 192,769 64,106 256,875
Expenditure
Cost of raising
4 (38,169) (13,548) (51,717) (36,282) _ (36,282)
funds
Expenditure
on Charitable 5 (151,835) (55,501) (207,336) (147,776) (54,480) (202,256)
activities
Charitable
activities _ _ _ _ _
Total
(190,004) (69.049) (259,053) (184,058) (54,480) (238,538)
Expenditure
Net income/
for 28,369 (28,193) 176 8,711 9,626 18,337
(expenditure) the
year
Funds brought
12 167,635 33,106 200,741 143,821 38,583 182,404
Forward
Transfer
_ 15,103 (15,103) _
between funds
Funds Carried
196,004 4,913 200,917 167,635 33,106 200,741
Forward
**----- End of picture text -----**
All amounts relate to continuing activities and there has been no change in the nature of the Charity’s activities in the year.
All recognised gains and losses are included in the statement of financial activities.
The notes on pages 46 to 56 form part of these financial statements.
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**----- Start of picture text -----**
Balance Sheet
2021 2020
Notes £ £
Fixed Assets
8 – –
Tangible Assets
Intangible Assets 8 – –
– –
Current Assets
9 8,796 3,085
Other debtors & prepayments
Cash at bank and in hand 201,726 220,012
210,522 223,097
Creditors 10
Amounts falling due within one year (9,606) (22,356)
Net Current Assets 200,917 200,741
Total Assets Less Current
Liabilities 200,917 200,741
Accumulated Funds
Unrestricted funds 12 196,004 167,635
Restricted Funds 11 4,913 33,106
200,917 200,741
**----- End of picture text -----**
For the year ended 31 December 2021 the Charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The financial statements have been prepared in accordance with the provisions applicable to companies’ subject to the small companies’ regime.
The members have not required the Charity to obtain an audit of its financial statements for the period in question in accordance with section 476 of the Companies Act.
The Trustees acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
Signed on behalf of the Board of Trustees by and authorised for issue on
## **5th September**
## **Dr Bronwen Manby**
**International** 58 **Lawyers Project**
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|**Statement of Cash Flows**|||||
|---|---|---|---|---|
|||||**Notes forming part of the fnancial statements**|
||2021|2020||**for the year ended 31 December 2021**|
|Surplus (defcit) from operating activities
Fixed assets written Of|**£**
176
0|**£**
18,337
1,057||**1. Accounting policies**
**Basis of accounting**
These fnancial statements have been prepared under the historical cost convention, and in accordance with
applicable United Kingdom accounting standards and in accordance with the Statement of Recommended|
|||||Practice – Accounting and Reporting by Charities (SORP 2020) and the Companies Act 2006.|
|Depreciation|0|1,055||The functional currency of ILP is considered to be pounds sterling because that is the currency of the primary
economic environment in which the Company operates. ILP constitutes a public beneft entity as defned by|
|||||FRS 102.|
|Interest Receivable|(21)|(273)|||
|||||**Going concern**|
|Decrease in receivables|(5,711)|2,515||These accounts are prepared on the going concern basis. The Trustees have a reasonable expectation that|
|||||the company has adequate resources to continue in operational existence for the foreseeable future.|
|Increase in payables|(12,750)|15,551||**Income**|
|**Net Cash Generated from operating activities**|**(18,306)**|**38,242**||Donations including donations, gifts and legacies are recognised where there is entitlement, the amount can
be measured with sufcient reliability, and receipt is probable.|
|||||All income is accounted for on an accruals basis. Accrued income represents money owed for project|
|**Investing Activities**||||undertaken and/or expenditure already incurred in 2021.|
|||||**Expenditure**|
|Interest Received|21|273|||
|||||Expenditure is accounted for on an accruals basis.|
|**Net Cash infow and increase in cash**|**273**|**273**||**Fund accounting**|
|||||General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance|
|**Cash and cash equivalents at beginning of year**|220,012|181,497||of the general objectives of the Charity and which have not been designated for other purposes.|
|||||Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular|
|**Cash and cash equivalents at end of year**|**201,726**|**220,012**||purposes. The Trustees currently have no designated funds.|
|||||Restricted funds are funds which are to be used in accordance with specifc restrictions imposed by donors|
|**Analysis of cash and cash equivalent**
Cash in hand and at bank|201,726|220,012||or which have been raised by the Charity for particular purposes.|
|||||**Costs of raising funds**|
|**Total cash and cash equivalent**|**201,726**|**220,012**||The costs of raising funds consist of fundraising costs relating to Project staf time and ofce overheads.|
|_All cash is cash only and no cash equivalents are held_|||||
**International Lawyers Project**
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## _**Accounting policies (continued)**_
## **Allocation of overhead and support costs**
Overhead and support costs have been allocated to charitable activities and fundraising. The allocation of overhead and support costs is analysed in note 5.
Governance costs comprise all costs involving public accountability of the charitable company and its compliance with regulation and good practice and are included within support costs.
## **Fixed Assets**
Furniture is depreciated straight line over 10 years. IT equipment is depreciated straight line over 5 years. Intangible assets are depreciated over 4 years. Only assets of value over £500 are capitalised. All assets were fully depreciated in 2020.
## **Critical accounting judgments and key sources of estimation uncertainty**
In the application of the Group’s accounting accounting estimates are recognised in the policies, which are described in note 1, the period in which the estimate is revised if the Trustees are required to make judgments, revision affects only that period, or in the estimates and assumptions about the carrying periodof the revision and future periods if the amounts of assets and liabilities that are not revision affects both current and future periods. readily apparent from other sources. The estimates and associated assumptions are There are no critical accounting judgments or key based on historical experience and other factors sources of estimation uncertainty at the reporting that are considered to be relevant. Actual results date. may differ from these estimates.
There are no critical accounting judgments or key sources of estimation uncertainty at the reporting date.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to
## **Company status**
The Charity is a company limited by guarantee. The members of the company are the Members named on page 2. In the event of the Charity being wound up, the liability in respect of the guarantee is limited to £10 per member of the Charity.
## **Statement of cash flows**
Following the implementation of FRS 102, a statement of cash flows has been incorporated within the financial statements of ILP for the year ended 31 December 2021 on page 25.
## **Financial instruments**
Financial assets and financial liabilities are recognised when the Charity becomes a party to the contractual provisions of the instrument.
Financial assets are derecognised when and only when (a) the contractual right to the cash flows from the financial asset expire or are settled, (b) the Charity transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or (c) the Charity, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.
Debt instruments that are classified as payable or receivable within one year on initial recognition and which meet the above conditions and are measured at the undiscounted amount of the cash or other consideration expected to be paid or received, net of impairment. Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled or expires.
## **Pensions**
ILP operates a UK defined contribution scheme. The cost of pensions is allocated to restricted and unrestricted funds spent on projects as part of direct costs in proportion to the work undertaken and time spent by staff on projects funded either by restricted and unrestricted funds. The balance is allocated either to support costs or fundraising costs.
## **2. Staff costs**
The Trustees did not receive any emoluments or reimbursed expenses from the Charity. One employee in the current and prior periods had emoluments in excess of £60,000.
## (2020: none)
**----- Start of picture text -----**
2021 2020
£ £
UK Wages and Salaries 106,680 130,561
UK Social Security Costs 7,588 10,170
UK Pension Costs 4,452 5,982
Total UK Staff Costs 118,720 146,713
**----- End of picture text -----**
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**----- Start of picture text -----**
The average number of UK based employees employed by
2021 2021
the charity during the year Full Time Equivalent (FTE) was: 4. Cost of raising funds
£ £
Fundraising costs: 15% of Programme Officers,
£13,777 (2020: 20%: £29,343), payments to
51,717 36,282
external fundraiser £31,425 (2020:0) and £6.515,
being 20% of overheads (2020: £6.939).
5. Total Expenditure
2021 2021 2021 2021 2020 2020 2020 2020
Direct
Direct Other
Project Cost Staff Cost Other Cost Total Project Staff Cost Cost Total
Cost
£ £ £ £ £ £ £ £
Restricted Funds
Charitable activities
DFID 15,833 9.903 407 26,143 18,416 3,868 415 22,699
Joffe 0 – 13,548 13,548 315 – 15,912 16,227
2020 - 2021
OSF/REDRESS 0 8,796 – 8,796 – – – –
TRAFFIC – 2,160 – 2,160 – – – –
– – – – – –
Clifford Chance 8,996 8,996
Role UK 1,510 4,827 219 6,556 4,616 8,222 116 12,954
– – – –
2,850 2,850 2,600 2,600
Transparency
International
Total for Restricted Funds 17,344 37,532 14,174 69,049 23,347 14,690 16,443 54,480
Unrestricted Funds – 90,750 61,085 151,835 – 102,680 45,096 147,776
Expenditure on
17,344 128,281 75,259 220,884 23,347 117,370 61,539 202,256
Charitable Activities
– – –
Cost of raising funds 38,169 38,169 29,343 6,939 36,282
Unrestricted Donations consists of a gift of office space to the value of £30,000 (2020: £30,000) by
Herbert Smith Freehills LLP. Total Expenditure 17,344 166,450 75,259 259,053 23,347 146,713 68,478 238,538
Total Donations 259.208 256,602
2021 2020
No. No.
Executive Director 0.92 0.00
Programme Director 0.38 1.70
1.08 1.70
Programme Officer
2.38 3.00
3. Donations 2021 2020
£ £
Unrestricted funds
Donations in Kind
(Office) 30,000 30,315
Voluntary Donations
188,352 162,181
Note 14
Restricted funds
40.856 64,106
Voluntary Donations
**----- End of picture text -----**
## **The average number of UK based employees employed by the charity during the year Full Time Equivalent (FTE) was:**
Unrestricted Donations consists of a gift of office space to the value of £30,000 (2020: £30,000) by Herbert Smith Freehills LLP.
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**----- Start of picture text -----**
6. Governance Costs
2021 2020
£ £
Independent Examiner’s fees 300 250
**----- End of picture text -----**
## **Taxation 7.**
The company is a charity within the meaning of Paragraph 1 Schedule 6 Finance Act 2010. Accordingly, the company is potentially exempt from taxation in respect of income or capital gains within categories covered by Chapter 3 of Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
**----- Start of picture text -----**
Furniture & Tangible Intangible
IT Equipment IT Equipment Total (£)
£ £
Cost at 1 January 2021 3,785 397 4,182
Additions – – –
– – –
Written Off
As at 31 December 2021 3,785 397 4,182
Depreciation
As at 1 January 2021 3,785 397 4,182
Provided for the year
– – –
Written Off
As at 31 December 2021 3,785 397 4,182
Net book value @31
December 2021 – – –
Net Book Value @ 31
December 2020 – – –
9. Other debtors
2021 2020
£ £
Other debtors – –
– –
Prepayments
Accrued revenue 8,796 3,085
Total 8,796 3,085
**----- End of picture text -----**
All debtors are receivable within one year.
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## **10. Creditors: amounts falling due within one year**
**----- Start of picture text -----**
2021 2020
£ £
–
Refund for GIZ/Liberia 15,103
HMRC 2,664 2,151
Pension contributions 667 2,481
Trade Creditors 5,975 1,603
Accrued Expenses 300 1,018
9,606 22,356
**----- End of picture text -----**
## **11.**
## **Restricted funds**
All income reflects sums promised and either received in 2021 or due in 2021 but attributable to 2021 work; all expenditure occurred in 2021.
**----- Start of picture text -----**
2021 2021 2021 2021 2020 2020 2020 2020
Income Expenditure Fundraising At 31 Dec Income Expenditure Capital transfers At 31 Dec
£ £ £ £ £ £ £ £
Charitable
activities
DFID 22,733 26,143 – 3,968 30,368 22,699 – 7,378
Joffe – –
13,538 15,000 16,227 13,548
2020 – 2021
OSF/REDRESS 8,796 8,796 – – – – – –
TRAFFIC 2,160 2,160 – – – – – –
Role UK 7,167 6,556 – 945 13,228 12,954 – 334
Transparency – – –
2,850 5,450 2,600 2,850
International
Tanzania Law School 8,996 – – – – 8,996
–
40,856 55,501 13,548 4,913 61,106 54,480 33,106
**----- End of picture text -----**
**International Lawyers Project**
68
69
## **12. Analysis of Net Assets between Funds**
**----- Start of picture text -----**
Fund balances at 31st December
Unrestricted Restricted Total
2021 are represented by
£ £ £
Fixed Assets – – –
Current Assets 205,609 4,913 210,522
Current Liabilities (810) (8,796) (9,606)
Total Net Assets 204,800 (3,883) 200,917
**----- End of picture text -----**
## **Fund balances at 31st December 2020 are represented by**
**----- Start of picture text -----**
Fund balances at 31st December
Unrestricted Restricted Total £
2020 are represented by
Fixed Assets – – –
Current Assets 174,888 48,209 223,097
Current Liabilities (7,253) (15,103) (22,356)
Total Net Assets 167,635 33,106 200,741
**----- End of picture text -----**
There was no related party transactions during the year.
## **14. Major Donors**
The following organisations contributed £5,000 or more during 2021
||Akin Gump LLP|**£5,000**|
|---|---|---|
||||
||Allen & Overy Foundation|**£10,000**|
||Henry Smith Freehill LLP|**£6,000**|
||||
||Hogan Lovells LLP|**£5,000**|
||||
||Joseph Rowntree Foundation|**£30,000**|
||Luminate Foundation|**£74,795**|
||||
||Polden Puckham Charity|**£20,000**|
||The Indigo Trust|**£15,000**|
||||
||Thirty Percy Foundation|**£5000**|
**13. Related Party Disclosures:**
**International** 70 **Lawyers Project**
71
|**International**
**Lawyers Project**
70|71|
|---|---|
|**Photo References and Credits**
**Title Page****_Page One (L-R)_**
**The Politician Advocating for Disability Rights in Kenya**
Dennitah Ghati ’04SW is fghting for her country’s most vulnerable citizens.
https://magazine.columbia.edu/article/politician-advocating-disability-rights-kenya
**Mayian FM Reporter**
Enkakenva e Mayian
https://m.facebook.com/story.php?story_fid=2982372105152786&id=506499942740027&p=30
**Church in Kenya empowers people with disabilities**
https://www.oikoumene.org/sites/default/fles/styles/max_1200x1200/public/newsItem/RS109806_IMG_6382-lpr.JPG?itok=9OLN4tSk
**Johnny Miller, Social Inequality Photo**
https://static.designboom.com/wp-content/uploads/2018/08/johnny-miller-social-inequality-unequal-scenes-designboom-600.jpg
**“Climate” Alex Diaz**
Field and Forest
https://unsplash.com/
**An illegal gold mine near Kyebi, Ghana.**
Credit: Jordie P/ Global Partnership for Sustainable Development Data
**Two children sharing plants**
https://images.squarespace-cdn.com/content/v1/55032857e4b0a9cec125fe9c/1580918511584-A4X4D7ZOLIPJZXXSPVPN/IMG_5076.jpg?format=2500w
**Forest Patrol Group**
https://images.squarespace-cdn.com/content/v1/55032857e4b0a9cec125fe9c/1586398557177-YQX8JGICHLLCMIKDT3LF/Forestpatrol5.jpg?
**_Page 4_**
**World Map**
https://i.pinimg.com/originals/0a/cf/82/0acf82b24f824402960a62cf1f996b48.jpg
**_Page 5_**
**Photo: Three Friends**by Charu Chaturvedi
Unsplash.com
**_Pages 8 - 9_**
**Lady Justice**
Luke Michael
https://unsplash.com/
**_Page 10-11, 12-13_**
Map SVGshttps://codeload.github.com/jkunimune15/Map-Projections/zip/refs/heads/master
_Edited by Nicola Evans_
**_Page 15-16_**
**Two children sharing plants**
https://images.squarespace-cdn.com/content/v1/55032857e4b0a9cec125fe9c/1580918511584-A4X4D7ZOLIPJZXXSPVPN/IMG_5076.jpg?format=2500w
**_Page 16-17_**
**Ajay, Atul and Rajesh Gupta**
https://www.google.com/imgres?imgurl=http%3A%2F%2Fprod-upp-image-read.ft.com%2F6c892ad4-7eb2-11e7-ab01-a13271d1ee9c&imgrefurl=https%3A%2F%2Fwww.
ft.com%2Fcontent%2F394f4870-7df3-11e7-9108-edda0bcbc928&tbnid=OHLbPl998AhNOM&vet=12ahUKEwj-5f6v7Zv5AhULtBoKHbigCRoQMygAegUIARC8AQ..i&docid=ZGxSXv-
7GGKXRUM&w=2048&h=1152&q=Ajay%2C%20Atul%20and%20Rajesh%20Gupta&ved=2ahUKEwj-5f6v7Zv5AhULtBoKHbigCRoQMygAegUIARC8AQ
**Vice President of Equatorial Guineas, Mr. Teodorin Obiang Nguema**
https://cdn.vanguardngr.com/wp-content/uploads/2016/11/vp-cars.jpg
**_Pages 18-19_**
**Gold mine near Kyebi, Ghana.**
**Credit: Jordie P/ Global Partnership for Sustainable Development Data**
**Gold from Ghana**
**https://ghanafnancialmarket.fles.wordpress.com/2015/12/img_5375.jpg**
**_Pages 20-21_**
**“Sassou Degage” Protest**
https://fr.globalvoices.org/wp-content/uploads/2015/11/sassou_degage.jpg
**President Denis Sassou Nguesso**
https://static.bangkokpost.com/media/content/20210321/c1_3926063.jpg
**_Pages 22-23_**
**Malik in court:**Contempt proceedings against property tycoon Malik Riaz were initiated on June 13, 2012.
https://www.dawn.com/news/1461376
**Hyde Park Residence**
https://www.telegraph.co.uk/news/2019/12/03/pakistani-tycoon-hands-50m-london-house-140m-accounts-record/
**_Pages 24-25_**
**Suspected Ebola patient and healthcare professionals**
https://www.telegraph.co.uk/global-health/science-and-disease/ebolas-lost-blood-row-samples-fown-africa-big-pharma-set-cash/
**Guantanamo Bay Prisoners**
https://www.hrw.org/sites/default/fles/styles/embed_xxl/public/media_2022/01/202201eme_Guantanamo_cuba_main.jpg?itok=WQFH4PFx|**Julian Assange holds a copy of The Guardian newspaper, which benefted**
**from his Wikileaks revelations, i**n 2010 (Photo: Peter Macdiarmid/Getty Images)
https://www.dailymaverick.co.za/wp-content/uploads/RNT-Assange-inset-1.jpg
**_Pages 26-27_**
**Mayian FM Reporter**
Enkakenva e Mayian
https://m.facebook.com/story.php?story_fid=2982372105152786&id=506499942740027&p=30
**Geothermal Expansion in Kenya Prompts Land Confict With Maasai**
www.newsecuritybeat.org/wp content/uploads/2015/11/kenya-geothermal.jpg
**_Pages 28-29_**
**A tax inspectorate ofce in Almaty. (Photo: KIBHR)**
**_Pages 30-31_**
**Geothermal Expansion in Kenya Prompts Land Confict With Maasai**
www.newsecuritybeat.org/wp content/uploads/2015/11/kenya-geothermal.jpg
**Mayan FM Reporter**
shorturl.at/BCE04
**_Pages 32-33_**
**Bugoma Forest: Destroyed**
https://image.chitra.live/api/v1/wps/e30f6e9/30485926-e92e-45ca-86cf-471b66f6ed3/2/Bugoma-forest-destroyed-2960x1664.jpg
**Women’s’ March, demonstrating against the destruction of Bugoma Forest**
https://image.chitra.live/api/v1/wps/e2cf1f5/e2d7ce8b-d091-4ecf-949b-50140ca248df/3/Women-demostraing-near-Bugoma-forest-protesting-the-destruction-of-|
||the-forest-fotr-sugar-cane-growing-by-Hoima-sugar-1-720x480.jpg
**_Pages 34-35_**
**Rioni River, Georgia**
https://rebellion.global/assets/uploads/13-10-21-cop-georgia-image1.png
**No to Nenskra Hydropower: A protest**
https://bankwatch.org/wp-content/uploads/2017/06/nenskra-hydropower-project.jpg
**_Pages 36-37_**
**Yayasan Planet: Orang-utan**
https://images.squarespace-cdn.com/content/v1/55032857e4b0a9cec125fe9c/1580979819914-DGPCJBKDIGT5AALX8RZM/swingintang.jpg?format=2500w
**_Pages 38-39_**
**Mantaray**
Ahmed Hoodh
https://unsplash.com/
**Photo of a shark**
Adrian Smith
https://unsplash.com/photos/vL5zZsZ17fc
**_Pages 40-41_**
Staf at Rescue Centre with two pangolins
https://cdn.chinadialogue.net/content/uploads/2020/05/20091239/Staf_at_Wildlife_Rescue_Centre_along_with_two_rescued_Chinese_pangolins.jpg
**Pangolin and a small civet **https://natureconservancy-h.assetsadobe.com/is/image/content/dam/tnc/nature/en/photos/BabyPangolin.jpg
https://en.wikipedia.org/wiki/Small_Indian_civet
**_Pages 42-43_**
All logos are sourced from the internet: either Google Images or the website of the respective organisation.
**Icons and Illustrations**
**_Page 7_**
Illustrations: https://undraw.co|Copyright 2022 Katerina Limpitsouni
_Full License Text:_“All images, assets and vectors published on unDraw can be used for free. You can use them for noncommercial and commercial purposes. Yo
do not need to ask permission from or provide credit to the creator or unDraw”:_shape, colours and redesign of Undraw assets by Nicola Evans_
**_Page 72_**
World by Guilherme Furtado from Noun Project_colour_
_edited by Nicola Evans_
TwitterIcon: https://about.twitter.com/en/who-we-are/brand-toolkit
**Fonts**
Proxima Nova Family
_Designed by Mark Simonson. From Mark Simonson Studio._
**Sharik Sans**
_Designed by Michał Jarociński. From Capitalics Studio._
Both fonts are Licensed for Personal & Commercial Use.|
_Full License Text:_ “All images, assets and vectors published on unDraw can be used for free. You can use them for noncommercial and commercial purposes. You do not need to ask permission from or provide credit to the creator or unDraw”: _shape, colours and redesign of Undraw assets by Nicola Evans_
World by Guilherme Furtado from Noun Project _colours edited by Nicola Evans_
**International Lawyers Project**
International Lawyers Project **www.internationallawyersproject.org**
**@project_lawyers**