2020-12-31-accounts

Registered number.. 05546367 Charity number- 1115035 THE DEATH PENALTY PROJECT CHARITABLE TRUST FINANCIAL STATEMENTS YEAR ENDED 31 DECEMBER 2020 LUBBOCK FINE LLP Chartered Accountants Paternoster House 65 St Paul's Churchyard London EC4M 8AB

THE DEATH PENALTY PROJECT CHARITABLE TRUST A company limitèd by guarantee) CONTENTS Page Reference and administrative details of the Charitable Company. its Trustees and advisers Trustees. report Independent audltors. report on the flnanclal ststements 9-12 Statement of financial activities 13 Balanee Sheet 14 Notes to the financial ststements 15-24

THE DEATH PENALTY PROJECT CHARITABLE TRUST A company limitèd by guarantee) REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2020 Trustees A Burton E Fitzgerald QC S Goldberg J Guthrie QC Company registered number 05546357 Charty registered number 1115035 Registered office 87-91 Newman Street London W1T 3EY Company secretary BWB Secretarial Limited Independent auditors Lubboek Fine LLP Chartered Accountants & Statutory Auditors Paternoster House 65 Sl Paul's Churchyard London EC4M 8AB Bankers Royal Bank of Scotland 48 Haymarket London SW1Y 4SE Patrons The Lord Fellowes of West Stsfford Field Marshal The Lord Guthrie of Craigiebank GCB LVO OBE DL Bryan Stevenson Phil Hunt Baroness Helena Kennedy QC Sir Keir Starmer QC MP Page 1

THE DEATH PENALTY PROJECT CHARITABLE TRUST A company limitèd by guarantee) TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2020 The Trustees Iwho are also directors of the Charitable Company for the purposes of the Companies Acll present their annual report together with the audited financial statements of The Death Penalty Charitable Trust Ilhe 'Charilable Company'l for the year to 31 December 2020. The Annu81 Report serves the purposes of both a Trustees, report and a directors, report under Company law. The Trustees confirm that the Annual Report and financial statements of the Charitable Company comply with the current statutory requirements, the requirements of the Charitable Company's governing document and the provisions of the Statement of Recommended Practice ISORPI applicable to charities preparing their accounts in 8ccord8nce with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS1021 leffeclive 1 January 20151 as amended by Update Bulletin 1 (effective January 20151. Since the Charitable Company qualifies as small under section 383 of the Companies Act 2006, the Strategic Report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors, Report) Regulations 2013 is not required. STRUCTURE AND GOVERNANCE Governlng document The Charitable Company is a charitsble company limited by guarantee and is governed by ils Articles of Association. It is a registered charity (number 11150351. Appolntment of Trustees The Charitable Company's Articles of Association provide that no person may be appointed unless helshe has attained the age of 18, or if helshe has been disqualified from acting under the provisions of the Articles. The Trustees are appointed by the members. The Trustees may appoint a person who is willing lo act to be a Trustee, either to fill a vacancy or as an additional Trustee, and such Trustees are to serve until helshe resigns or is removed from office. Trustee Inductlon and tralnlng New Trustees are briefed on their legal obligation under Charity and Company law, the conlenl of the Memorandum and Articles of Association, the committee and decision making pro￿sses, the business plan and recent financial performan￿ of the Charitable Company. POLICIES AND OBJECTIVES The objectives of the Charitable Company are.. to promote and protect human rights in the Caribbean, anglophone African countries and elsewhere, particularly the rights of individuals accLJsed of crimes that are punishable by death and of those who have been sentenced lo death", to promote the sound administration of the law", and to advance education, research and training in domestic and international law (including international human rights lawl, and in particular the operation of the death penalty. The Charitable Company seeks to achieve its objectives through a variety of aclivilies.. the payment of donations lo organisalions who seek to meet similar objectives., the provision of free legal representation to those who would not otherwise have access to legal advice and representation. The recipients are under sentence of death, have no or inadequate means and there is no legal aid., the training of lawyers Ibolh in the UK and elsewhere) in domestic and international human rights law in relation to the death penalty. This activity increases the level of local involvement and ownership and enhances the quality of legal representation for those facing the death penalty, Page 2

THE DEATH PENALTY PROJECT CHARITABLE TRUST A company limitèd by guarantee) TRUSTEES. REPORT ICONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2020 the development and commission of criminological research studies into the causes of homicide and related topics concemed with the administration of justice. In setting the objectives and planning the activity of the Charitable Company, the Trustees have given careful consideration to the Charity Commission's general guidance on public benefit ACHIEVEMENTS AND PERFORMANCE Payments and donations In 2020, the Charitable Company has supported The Death Penalty Project Limited Ihereinafter referred lo as the Project) lo enable il to undertake the following activities which are in fullilmenl of the Charity's objectives. 2. Provision of direct legal assistan￿ and support lo prisoners under sentence of death and other vulnerable prisoners In 2020, legal assistance was provided lo over 50 prisoners, challenging their convictions andlor senten￿S and expert legal support was provided to local lawyers and NGOS. Appeals were brought before the Judicial Committee of the Privy Council IJCPCI on behalf of prisoners sentenced to death in the Commonwealth Caribbean. Strategic interventions were also brought in the domestic courts. The Project also provided assistance to seven British nationals facing the death penalty andlor capital charges overseas, as well as British nationals facing excessive or other forms of inhumane and degrading punishment in foreign jurisdictions. Case highlights El izouli v Secreta of State for the Home De artment UK In a unanimous decision delivered in March 2020, the Supreme Court held that the UK Government had acted unlawfully in providing, or agreeing lo provide, material to the United Slates without seeking assurances that the death penalty would not be imposed. The appeal Con￿rned two individuals alleged lo be part of a group of lerrorisls operating in Syria. The Project was granted permission by the Court to intervene in the proceedings because of its expertise on the death penalty and international human rights law. The UK Govemment's decision lo Cooperate with the United Slates in the federal prosecution without assurances that they would not face the death penalty - was a marked departure from its long-standing principled position that the UK would oppose the use of the death penalty in all circumstances. Simeon Bain The Bahamas The Project represented Mr Bain in his appeal against his conviction for murder land other offencesl before the JCPC. Mr Bain. who had limited education and poor reading ability, was convicted in 2013 after his counsel withdrew at the stsrt of the trial, in which the Prosecution was seeking the death penalty, and he was left to conduct the legal pro￿edIngS himself. In April 2020, the JCPC held that there was a miscarriage ofjustice as Mr Bain was deprived of a fair trial and overturned his conviction. The case has been remitted to the Court of Appeal lo decide whether a retrial should be ordered. ana The Project brought a strategic challenge lo the death penalty per se in Guyana, the only retentionist country in South America. UK barristers have been instructed pro bono alongside Caribbean attorneys. Submissions have been filed in the Court of Appeal along with expert reports on international law and the death penalty (Professor William S¢habas, Middlesex Universilyl,. arbitrariness and the death penalty (Professor Carolyn Hoyle, University of Oxford), and, delerrenee and the death penalty, including an analysis of all homicide cases in Guyana over the last five years (Professor Jeffrey Fagan, Columbia Universilyl. If successful in the Court of Appeal or before the Caribbean Court of Justice ICCJI, this legal challenge will have a direct impact on all 1141 prisoners under sentence of death in Guyana. Capital punishment will be declaod uneonstilutional and all death sentences in Guyana will be qLJashed. The jurisprudence created will generate momentum for abolition in other Commonwealth countries in the Caribbean, especially those countries who have accepted the appellate Page 3

THE DEATH PENALTY PROJECT CHARITABLE TRUST A company limitèd by guarantee) TRUSTEES. REPORT ICONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2020 jurisdiction of the CCJ - Barbados, Belize, and Dominica. 3. Capacity building The Project continued to implement capacity building activities to enhance the expertise of leg81 and mental health professionals on issues relating to the death penalty through targeted training activities and the provision of resource material. The Project's toining programmes in 2020 included: Ban ladesh In January 2020, training events on sentencing and mental health law in serious criminal cases were held in collaboration with the Judicial Administration Training Institute and the Supreme Court Special Committee for Judicial Reform. Approximately, 60 judges attended these events. With the support of the Bangladesh Legal Aid and Services Trust, a Ivirtuall mental health roundtable was held in September 2020. The roundlable was attended by 60 path'cipants, including psychiatrists, lawyers, and human rights activists in Bangladesh and provided a platform for exchange be￿een UK forensic psychiatrists and mental health practitioners and academics in Bangladesh. The roundlable also provided a platform lo discuss the feasibility of developing a new curriculum on forensic psychiatry in Bangladesh, the best fomial and structure for the curriculum, and potential partner institutions to host the Course. Feedback from the participants indicated that such a curriculum is much needed due lo the lack of qualified forensic psychiatrists in Bangladesh and the consequent lack of expert evidence being p￿sented lo the courts on mental health in serious criminal cases. The training would increase the use of expert witnesses in capitsl cases, and suggestions included extending similar training lo lawyers, judges, and psychologists. The curriculum will be rolled out in 2021. Ken A judicial colloquium for Magistrates on sentencing in capital cases, post-abolition of the mandatory death penalty, was held as part of the Judicial Training Institute IJTII 2020 training programme in February 2020. A training programme for Court of Appeal and Supreme Court judges was scheduled at the end of March- however this was cancelled because of the Covid-19 pandemic. The Project is now in discussions with the JTI on the feasibility of conducting the training virtually through a series of webinars. All those allending the capacity building events O'udges, lawyers and mental health professionals) were provided with copies of the Project's targeted resource material, including' Handbook of Forensic Psychiatric Pracliee in Capital Cases Casebook of Forensic Psychiatric Practi￿ in Capital Cases Sentencing in Capital Cases These resources have been designed lo respond to knowledge-gaps and limited understanding of key sentencing and mental health concepts within criminal justi￿ systems. In many countries where the eath penalty is retained, sentencing pracliTrs are inconsislenlly applied, and mental health issues are insufficiently raised by lawyers nor adequately addressed within the courts. This in turn may lead to serious miscarriages of justice, thereby putting vulnerable individuals al risk. 4. Research and Publications In 2020, the Project commissioned a number of empirical academic studies on attitudes towards the death penalty, looking specifically al the views of 'opinion leaders, those who are likely to have an influence on political outcomes. Page 4

THE DEATH PENALTY PROJECT CHARITABLE TRUST A company limitèd by guarantee) TRUSTEES. REPORT ICONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2020 The publications included".- 'Senten￿d lo death without execution.. why capital punishment has not yet been abolished in the Eastern Caribbean and Barbados,. This report was launched online in April 2020. The research, the first of ils kind in the Caribbean region, personally Interviewed 100 people, drawn from the seven jurisdictions, who were regarded by our knowledgeable local collaborators as 'opinion formers,. They were selected from four areas of public life.. politics and the higher civil service,. criminal justice and legal practice., religious leaders," and well-regarded and influential members of civil society. The study was designed and implemented by Professor Roger Hood, one of the foremost experts on the death penalty worldwide. It sheds light on why the Caribbean countries hang on lo capital punishment and analyses the barriers and hindrances to its complete abolition. 'Time lo abolish the death penalty in Zimbabwe.. Exploring the views of ils opinion leaders, was published in June 2020. The findings of this research study demonstrate that 900/0 of opinion leaders support abolition of the death penalty. The report was published in partnership with Zimbabwean NGO Veritas, and the research designed and analysed by Professor Carolyn Hoyle al the University of Oxford. The report included a foreword from the President of Zimbabwe his endorsement, as the ultimate opinion leader, adds significant weight lo the report. The publications can be viewed and are available lo download from the Project's website. 5. Dialogue and consultation The Project has continued to engage in dialogue and exchange with key stakeholders including govemmenl ministries, parliamentsrians, members of the judiciary, and NGOS- as well as international bodies to raise key human rights COn￿rnS regarding the application of the death penalty. Activities of particular note in 2020 included'.- A high-level meeting was held with the President of the Inter-American Commission on Human Rights IIACHR} in December 2020. Participants included representatives fmm DPP, Tracy Robinson (attorney and lecturer at the University of the West Indies., former commissioner of the IACHRI,. Jamil Dakwar (Director of the Human Rights Program at American Civil Liberties Union),. and Ka￿Y Mordecai ILalin Americal Caribbean Staff Attorney al Robert F. Kennedy Human Righlsl. The purpose of the meeting was lo discuss a potential request for an advisory opinion to the Inter-American Court of Human Rights on Article 4121 (right to lifel. The meeting allowed the Project to further understand the IACHR'S strategy and work on the abolition of the death penalty in the region. A number of future opportunities in this space were identified, including assisting the IACHR with the preparation of materials lo campaign for Slates lo ratify the protocol to the Convention., a potential amicus curiae submission lo the Court in relation to ils advisory opinion on persons al particular risk who have been deprived of their liberty., and engagement with Argentina, Mexico and Ecuador lo call for a regional thematic hearing on the death penalty during the next IACHR sessions. In Sierra Leone, two events with the Sierra Leone Bar Association ISLBAI were held. The events focused on the theme of access lo justice in capital cases, particulady on minimum fair trial and due process guarantees in capital cases. The events provided a forum for human rights experts and practitioners lo exchange views on challenges lo aC￿sS to justice in Sierra Leone and how they may be overcome,. the Importan￿ of adheren￿ lo minimum fair trial guarantees and the requirements of a¢￿sS to justi￿ in capital cases. The discussions also explored and identified Initiatives that lawyers and the Bar Association can endorse to improve aC￿sS lo justi￿ in Sierra Leone and the protect the rule of law, including setting up a pro bono network within the SLBA, which is SLJPPOrted by the President of the SLBA. The Executive Committee of SLBA We￿ provided with a detailed document identifying actions that had been taken by other Bar Associations around the world opposing the continued use of Page 5

THE DEATH PENALTY PROJECT CHARITABLE TRUST A company limitèd by guarantee) TRUSTEES. REPORT ICONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2020 the death penalty. 11 is hoped that this advocacy tool will inform and encourage the Bar Association to adopt a policy position against the death penalty. 6. Key challenges in 2020 The main challenges encountered in 2020 were as a result of the Covid-19 pandemic. The Project encountered delays in obtaining court records. case papers and a number of hearings were adjourned. Access lo prisons was extremely limited in many countries which has resulted in difficulties in taking instructions from clients and preparing cases. Virtual hearings are not readily available Isave for some tribunals including the Privy Council) which has resulted in delays in trials and appeals. Where delays impact on the fairness of the trial or appellate prO￿edIngS, this may of itself be raised as a ground of appeal. The pandemic has also exacerbated the physical and mental wellbeing of those on death row as prisoners were allowed less time out of their cells and virtually all visits suspended- legal, consular and family. Overcrowding in prisons and conditions of detention continue to pose high risk of transmission of Covid-19 amongst the prison population. Due lo travel reslriclions, the Project also modified the delivery of some of Ils activities, such as capacity building and engagement work. Since April 2020, all of the Project's training events have been held virtually, and the Project is in discussions with its partners lo expand online Iraininglwebinars with Interactive Q&A sessions. There is also scope for some webinars to be recorded and made available on the Project's website, which will create a sustainable plattorm and knowledge base for future training events and can be further expanded in terms of scope of training topics as well as targeted audienTr. 7. Plans for future - activities in 2021 The Charitable Company intends lo continue ils support for the Project in 2021. During this period, the Proiecl will consolidate Ils existing programmes of legal assistance and support to vulnerable groups facing the death penalty,. bring strategic interventions lo restrict the use of the death penalty., support governments and the judiciary in effecting sustainable change., and condu¢l educab.on and awareness raising campaigns on the death penalty. Key activities will include'.- Litigation- In Trinidad, Sierra Leone, Ghana and Tanzania, where the death penalty is the automatic sentence for certain crimes, the Project has identified suitable lest cases and is currently developing appropriate litigation strategies to challenge the constitutionality of the mandatory death penalty. These challenges will assist hundreds of prisoners under sentence of death in these countries. Capacity building and training- Utilising its targeted resource material. the Project has been asked to assist members of the judiciary in Bangladesh, Batbados, Kenya and Sierra Leone in developing training programmes on sentencing in c8pilal cases. Research and advocacy- Original research will be undertaken and published, exploring thematic issues including attitudes towards the death penalty in Indonesia, Taiwan and Kenya., the per￿1Ved deterrent effect of the death penalty for drug offences in South East Asia., and a mental health screening of death row prisoners in Taiwan. FINANCIAL REVIEW The Trustees are pleased to report voluntary income received during the year of £146,667 12019 - £211,475). This has resulted from successful funding applications to the existing donors and we are extremely grateful for the continued support. The Trustees also acknowledge the support provided lo the Project in 2020 by many barristers, medical experts and academics. Charitable expenditure of £144,599 12019 - £214,024) represents Page 6

THE DEATH PENALTY PROJECT CHARITABLE TRUST A company limitèd by guarantee) TRUSTEES. REPORT ICONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2020 transfers to the Project las refer￿d to above) for the implementation of activities in fulfilment of the Charitable Company's objectives. In the forthcoming year, the Trustèes will continue to seek funding from existing and new donors to maintain and enhance the work of the Chari18ble Company. RESERVES The Charitable Company donated the income received during the year for charitable PUfF)oses. The Trustees consider that a minimum unrestricted reserves balance of £5,000 is sufficient to meet ongoing non-variable costs. This reserve policy has historically been met and continued to be met in the current year. RISK MANAGEMENT The Trustees are responsible for the management of the risks faced by the Charitable Company. All significant acts'vities undertaken are subject to risk review as part of the initial project assessment and implementation. The Trustees review the major risks that the Associats'on faces on a regular basis and controls are established accordingly. Through the controls estsblished for the running of the Charitable Company, the Trustees are satisfied that the major risks identified have been adequately Mitigated where necessary. It is recognised that systems can only provide reasonable bul not absolute assuran￿ that major risks have been adequately managed. TRUSTEES, RESPONSIBILITIES STATEMENT The Trustees Iwho are also directors of The Death Penalty Project Charitable Trust for the purposes of company lawl are responsible for preparing the Trustees. Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the Trustees lo prepare financial statements for each financial year. Under company law the Trustees musl not approve the financial ststemenls unless they are satisfied that they give a true and fair view of the slate of affairs of the Charitsble 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", prepare the financial statements on the going concern basis unless it is inappropriate lo presume that the Charitable Company will continue in operation. The Trustees are responsible for keeping adequate accounting records that are sufficient lo show and explain the Charitable Company's transactions and disclose with reasonable accuracy at any lime 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 Charitsble Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. DISCLOSURE OF INFORMATION TO AUDITORS Each of the persons who are Trustees at the lime when this Trustees, Report is approved has confirmed Ihal.. so far as that Trustee is aware, there is no relevant audit information of which the Charitable Company's auditors are unaware, and that Trustee has taken all the steps that ought to have been taken as a Trustee in order to be aware of any Page 7

THE DEATH PENALTY PROJECT CHARITABLE TRUST A company limitèd by guarantee) TRUSTEES. REPORT ICONTINUEDI FOR THE YEAR ENDED 31 DECEMBER 2020 relevant audit infomialion and lo establish that the Charitable Company's auditors are aware of that information. Approved by order of the members of the board of Trustees and signed on their behalf by.. A Burton Dale.. 20 September 2021 Page 8

THE DEATH PENALTY PROJECT CHARITABLE TRUST IA company limited by guarantee) INDEPENDENT AUDITORS. REPORT TO THE MEMBERS OF THE DEATH PENALTY PROJECT CHARITABLE TRUST FOR THE YEAR ENDED 31 DECEMBER 2020 OPINION We have audited the financial statements of The Death Penalty Project Charitable Trust (the 'Charitsble Company'l for the year ended 31 December 2020 which comprise the Statement of financial aclivilies, the Balance sheet and the related notes, Including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, (United Kingdom Generally Awepled Accounting Practice). In our opinion the financial statements. give a true and fair view of the stale of the Charitable Company's affairs as al 31 December 2020 and of it5 incoming resources and application of resources, induding its income and expenditLJre for the year then ended", have been propedy prepared in accordance with United Kingdom Generally Accepted Accounting Practice,. and have been prepared in accordance with the requirements of the Charities Act 2011. 8ASIS FOR OPINION We conducted our audit in accordance with International Standards on Auditing IUKI IISAS IUKII and applicable law. Our responsibilities under those standards are further described in the Auditors. responsibilities for the audit of the financial statements section of our report. We are independent of the Charitsble Company in accordance with the ethical requirements that are relevant lo our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard and the provisions available for small entities, in the circumstances set out in note 2 to the financial statements, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate lo provide a basis for our opinion. CONCLUSIONS RELATING TO GOING CONCERN In auditing the financial statements, we have concluded that the Trustees, use of the going cOn￿M basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material Un￿rtaIntieS relating lo events or conditions that, individually or collectively, may cast significant doubl on the charitable company's ability to continue as a going concern for a period of at least I￿e1ve months from when the financial statements are aulhorised for issue. Our responsibilities and the responsibilities of the Trustees with respect to going concern are described in the relevant sections of this report. Page 9

THE DEATH PENALTY PROJECT CHARITABLE TRUST A company limitèd by guarantee) INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF THE DEATH PENALTY PROJECT CHARITABLE TRUST (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020 OTHER INFORMATION The Trustees are responsible for the other infomialion. The other information comprises the information included in the Annual report, other than the financial slalemenls and our Auditors, report thereon. Our opinion on the financial statements does not cover the other information and, except lo the exlenl otherwise explicitly slated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial stalemenls, our responsibility is to read the other information and, in doing so, wnsider whether the other Information is materially inconsislenl with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we Identify such material Inconsistencies or apparent material misstalemenls, we are required lo determine whether there is a material misstatement in the financial statements or a material misstalemenl of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required lo report that fact. We have nothing to report in this regard. OPINIONS ON OTHER MATTERS PERSCRIBED BY THE COMPANIES ACT 2006 In our opinion, based on the work undertaken in the course of the audit.. the information given in the Trustees, report for the financial year for which the financial statements are prepared is consistent with the financial statements, and the Trustees, report has been prepared in accordance with applicable legal requirements MArrERS ON WHICH WE ARE REQUIRED TO REPORT BY EXCEPTION In the light of our knowledge and understanding of the charitable company and ils environment obtained in the course of the audit, we have not identified material Misstatements in the Trustees, report. We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report lo you if, in our opinion.. adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us., or the financial statements are not in agreement with the accounting records and returns., or certain disclosures of Trustees. remuneration specified by law are not made., or we have not received all the information and explanations we require for our audit., or the Trustees were not entitled to prepare the financial stslements In accordance with the small companies regime and take advantage of the small companies, exemptions in preparing the Trustees, report and from the requirement to prepare a Stmtegic report. Page 10

THE DEATH PENALTY PROJECT CHARITABLE TRUST A company limitèd by guarantee) INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF THE DEATH PENALTY PROJECT CHARITABLE TRUST (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020 RESPONSIBILITIES OF TRUSTEES As explained more fully in the Trustees, responsibilities statement, the Trustees Iwho are also the directors of the Charitable Company for the purposes of company lawl are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the Trustees determine is ne￿SSary lo enable the preparation of financial statements that are free from material misslalement, whether due to fraud or error. In preparing the financial statements, the Trustees are responsible for assessing the Charitable Company's ability lo continue as a going cOn￿rn, disclosing, as applicable, mallers related lo going concern and using the going concern basis of accounting unless the Trustees either intend lo Iiquidale the charitable company or to Cease operations, or have no realistic allernalive bul to do so. AUDITORS. RESPONSIBILITIES FOR THE AUDIT OF THE FINANCIAL STATEMENTS Our objectives are lo obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and lo issue an Auditors, report that includes our opinion. Reasonable assuran￿ is a high level of assuran￿, but is not a guarantee that an audit conducted in accordance with ISAS IUKI will aknjays detect a material misslalement when il exists. Misstatements Can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected lo influence the economic decisions of users taken on the basis of these financial statements. Irregularities, induding fraud, are Instances of non-compliance with laws and r￿ulatiOns. We design procedures in line with our responsibilities, outlined above, lo delecl material misstatements in respect of irregularities, Including fraud. The extent lo which our procedures are capable of detecting irregularities, Including fraud is detailed below.. In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and noncompliance with laws and regulations, we considered the following". The nature of the sector and the impact of Covid 19 on financial and operating performance and policies., Enquiries of management, including obtaining and reviewing supporting documentation, concerning the charity's policies and procedures relating lo.. Identifying, evaluating and complying with laws and regulations and whether they were aware of any instanTrs of non-compliance Detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected or alleged fraud", and The internal controls established to mitigate risks related to fraud or non-compliance of laws and regulations., and Discussions among the engagement team regarding how and where fraud might occur in the financial statements and any potential indicators of fraud. The engagement team includes audit partners and staff who have extensive experience of working with entities in similar sectors and this experience was relevant to the discussion about where fraud risks might arise. We also obtsined an understanding of the legal and regulatory framework that the charity operates in, focusing on provisions of those laws and regulations that had direct effect on the determination of material amounts and disclosures in the financial statements. The key laws and regulations we considered in this context included the UK Companies Act, UK Charities Act and FRS 102. In addition, we considered provisions of other laws and regulations that do not have a direct effect on the financial statements bLJt compliance with which may be fundamental lo the charity's ability to operate or to avoid a material penalty. These included health and safety regulations, and environmentsl regulations. Page11

THE DEATH PENALTY PROJECT CHARITABLE TRUST A company limitèd by guarantee) INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF THE DEATH PENALTY PROJECT CHARITABLE TRUST (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2020 As a result of these procedures, we considered the particular areas that were susceptible to misstalemenl due to fraud were in respect of revenue recognition and management override. Our procedures to respond lo risks identified included the following.. Reviewing the financial statement disclosures and testing lo supporting documentation lo assess compliance with provisions of ￿levant laws and regulations described as having 8 direct effect on the financial statements", Enquiring of management concerning actual and potential litigation and claims., Performing analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstalemenl due to fraud., Reading minutes of meetings of those Charged with governance., Reviewing revenue recognition on an individual grant and donation basis", In addressing the risk of fraud through management override of controls", assessing whether the judgements Made in making accounting eslimales are indicative of a potential bias., and evaluating the rationale of any significant transactions that are unusual or outside the normal course of the charity's operations. There are inherent limitations in the audit procedures described above and the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it. Also, the risk of not detecting a material misstalemenl due to fraud is higher than the risk of not delecling one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion. A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website al.. www.frc.o .uklaudilorsres onsibilities. This description forms part of our Auditors, report. USE OF OUR REPORT This report is made solely lo the Charitable Company's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. OLJr audit work has been undertaken so that we might slate lo the Charitable Company's trustees those matters we are required to slate to them in an Auditors, report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Charitable Company's and its trustees, as a body, for our audit work, for this report, or for the opinions we have formed. Flw David Chandra (Senior Statutory Auditor) for and on behalf of Lubbock Fine LLP Chartered Accountants & Statutory Auditors Palernosler House 65 St Paul's Churchyard London EC4M 8AB Dale.. 29 september 2021 Lubbock Fine LLP are eligible lo act as auditors in terms of section 1212 of the Companies Act 2006. Page 12

THE DEATH PENALTY PROJECT CHARITABLE TRUST A company limitèd by guarantee) STATEMENT OF FINANCIAL ACTIVITIES INCORPORATING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2020 Unrestricted funds 2020 Restricted funds 2020 Total funds 2020 Total funds 2019 Note Ineome from- Donations and grants 131,767 14,900 146,667 211,475 Total income 131,767 14,900 146,667 211,475 Expenditure on: Charitable activities 128,977 15,622 144,599 214,024 Total expendlture 128,977 15,622 144,599 214,024 Net movement in funds 2,790 17221 2,068 12,5491 Reconciliation of funds: Total funds brought fotward Nel movement in funds 13,915 2,790 722 14,637 2,068 17,186 12,5491 17221 Total funds carrled foThvard 16,705 16,705 14,637 The Ststemenl of financial activities includes all gains and losses recognised in the year. The notes on pages 15 to 24 fomi part of these financial stalemenls. Page 13

THE DEATH PENALTY PROJECT CHARITABLE TRUST A company limitèd by guarantee) REGISTERED NUMBER: 05546367 BALANCE SHEET AS AT 31 DECEMBER 2019 2020 2019 Note CURRENT ASSETS Debtors.. amounts falling due after more than one year Debtors.. amounts falling due within one year Cash at bank and in hand 4,000 4,000 10,417 74,703 5,782 Creditors.. amounts falling due within one year 10 163,7801 13,7801 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES 16,705 14,637 16,705 14,637 CHARITY FUNDS Restricted funds 11 722 Unreslricled funds 11 16,705 13,915 TOTAL FUNDS 16,705 14,637 The financial statements have been prepared in aceord8nee with the provisions 8ppIic8ble to entities subject to the small companies regime and FRS 102 1A. The financial statements were approved and aulhorised for issue by the Trustees and signed on their behalf by". A Burton Trustee Dale.. 20 september 2021 The notes on pages 15 to 24 form part of these financial stalemenls. Page 14

THE DEATH PENALTY PROJECT CHARITABLE TRUST A company limitèd by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020 GENERAL INFORMATION The Death Penalty Project Charitable Trust is a Charitable Company limited by guarantee, incorporated in England and Wales. The members of the Charitable Company are the Trustees named on page 1. In the event of the Charitable Company being wound up, the liability in respect of the guarantee is limited to less than £1 per member of the Charitable Company. The registered office address and principal place of business is 87-91 Newman Street, London, W1T 3EY. The financial statements are presented in Sterling and rounded to the nearest £. ACCOUNTING POLICIES 2.1 Basis of preparation of financial statements The financial statements have been prepared in accordance with Accounting and Reporting by Charities." the Statement of Recommended Practice applicable to eharilies preparing their accounts itheir accounts in accordanee with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffeclive 1 January 20151- (Charities SORP IFRS 10211, the Financial Reporting Standard applieable in the UK and Republic of Ireland IFRS 1021 and the Companies Act 2006. The Death Penalty Project Charitable Trust mèets the definition of a public benefit entity under FRS 102. Assets and liabilities a￿ initially recognised at historical cost or tr8nsacb.on value unless otherwise staled in the relevant accounting policy. The audit has been undertaken in accordance with the ￿quirementS of the FRC'S Ethical Standard, including the provisions available for small entities. The Charit8ble Company uses the auditor, Lubbock Fine LLP, to assist with the preparation of the financial statements. The Trustees consider that there are no material uncertainilies about the Charitsble Company's ability to continue as a going concern. The principal accounting policies, which have been applied consistently, are set out below. 2.2 Golng concern The Charitsble Company meets its running costs from grants and donations received, and through the ongoing financial support from Simons Muirhead & Burton, a related company. The nature of the Charitable Company's operations is such that there can be unpredictable variations in the timing and amount of cash inflows. The Trustees have prepared projected cash flow information for the year ended 31 December 2021 based on confirmed donalionsl grant values. On the basis of cash flow information, the Trustees consider that the Charitable Company will continue in operational existence for the foreseeable future and the financial statements have been prepared on the basis that the Charitsble Company is a going concern. This assumes that the Charitable Company will continue in operational existence with the continued support of ils related companies for the foreseeable future and for al least 12 months after the signing of the financial statements. Page 15

THE DEATH PENALTY PROJECT CHARITABLE TRUST A company limitèd by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020 ACCOUNTING POLICIES {CONTINUED) 2.2 Going concern ICONTINUEDI The impact of the COVID-19 outbreak on the financial performance of the Charitable Company will depend on future developments, including the duration and spread of the outbreak, the continuing restrictions and the impact of COVID-19 on the overall economy, all of which are highly un￿rtain and cannot be predicted. If the Charitable Company is unable to continue in operational existen￿ for the foreseeable future, adjustments would have lo be made lo redu￿ the balan￿ sheet values of the assets to their recoverable amounts, provide for further Iiabililies that may arise and reclassify fixed assets as current assets. 2.3 Donations All monetary donations are included in full in the Slalement of Financial Activities ISOFAI when re￿1Vable, provided that there are no donor-imposed restrictions as to the liming of the relate expenditure, in which case recognition is deferred until the pre-condition has been mel. If there are donor restrictions and the funds have been received then these are recognised as restricted funds. 2.4 Grants receivable Revenue grants are credited as incoming resources when they are receivable provided conditions for receipt have been complied with, unless they relate to a specified future period or project, in which case they are deferred within restricted funds. 2.5 Fund accounting General funds are unrestricted funds which are available for use al the discretion of the Trustees in furtherance of the general objectives of the Charitable Company and which have not been designated for other purposes. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charitable Company for particular PLJrposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fLJnd is sel out in the notes lo the financial stalemenls. 2.6 Expenditure Expenditure is recognised once there is a legal or constructive obligation lo transfer economic benefit to a third party. it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs atlribulable to a single activity are allocated dIreC￿Y to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable lo a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of lime spent, and depreciation charges allocated on the portion of the asset's use. Support costs are those costs incurred directly in support of expenditure on the objects of the Charitable Company and include project management carried out al Headquarters. Page 16

THE DEATH PENALTY PROJECT CHARITABLE TRUST A company limitèd by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020 ACCOUNTING POLICIES {CONTINUED) 2.6 Expenditure {CONTINUED) Charitable activities and Governan￿ costs are costs incurred on the Charitable Company's operations, including support costs and costs relating to the governance of the charity apportioned to charitable aclivilies. 2.7 Interest receivable Interest on funds held on deposit is included when re￿1vable and the amount can be measured reliably by the Charitable Company,. this is normally upon notification of the Interest paid or payable by the bank. 2.8 Dobtors Trade and other debtors are recognised at the selllemenl amount after any trade discount offered. Prepayments are valued al the amount prepaid nel of any trade discounts due. 2.9 Cash at bank and in hand Cash at bank and in hand includes cash and short-lerm highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. 2.10 Liabilities and provisions Liabilities are recognised when there is an obligation al the Balance Sheet dale as a result of a past event. it Is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are recognised al the amount that the Charitable Company anlicipales it will pay lo sellle the debt or the amount It has received as advanced payments for the goods or services it mLJSt provide. Provisions are measured al the best estimate of the amounts required lo settle the obligation. Where the effect of the lime value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rale that reflects the risks specific lo the liability. The unwinding of the discount is recognised within interest payable and similar charges. 2.11 Financial instruments The Charitable Company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised al transaction value and subsequenlly measU￿d at their setuemenl value with the exception of bank loans which are subsequently measured al amortised cost using the effective interest method. 2.12 Cashflow exemption The Charitable Company has taken adv8nt8ge of the exemption from preparing 8 cash flow statement under Update Bulletin 1, on the basis that the Charitable Company does not qualify as a larger Charity for financial reporting purposes. Page 17

THE DEATH PENALTY PROJECT CHARITABLE TRUST A company limitèd by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020 INCOME FROM DONATIONS AND GRANTS Unrestricted Restricted funds funds 2020 2020 Total funds 2020 DONATIONS Grant- Allen & Overy Foundation Donation - SMB Communication 37,500 12,500 2,400 50,000 2,400 10,703 20,000 1,000 1,000 1,000 60,564 Donation Zitrin Foundation Donation - The Roddick Foundation Donation - Alexandra Scott Donation Oakdale Donation CB & CH Taylor Trust Donations- General funds 10,703 20,000 1,000 1,000 1,000 60,564 131,767 14,900 146,667 Unrestricted Restricted funds funds 2019 2019 Totsl funds 2019 DONATIONS Donation - Fitzgerald Edward Donation - SMB Communication Donation SMB Marketing Grant- Allen & Overy Foundation Grant- The Kalisher Trust Grant- The Sigrid Rausing Trust Grant- Network for Social Change Donations- General funds 2,500 2,400 3,000 50,000 6,000 2,500 2,400 3,000 50,000 6,000 130,000 1 S,846 729 130,000 16,846 729 147,575 63,900 211,475 Page 18

THE DEATH PENALTY PROJECT CHARITABLE TRUST A company limitèd by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020 ANALYSIS OF EXPENDITURE ON CHARITABLE ACTIVITIES Unrestricted Restricted funds funds 2020 2020 Total funds 2020 Donations payable 128,977 15,622 144,599 Unrestricted Restricted funds funds 2019 2019 Total funds 2019 Donations payable 150,846 63,178 214,024 ANALYSIS OF EXPENDITURE BY ACTIVITIES Support costs 2020 Total funds 2020 Actlvities 2020 Donations payable 137,616 6,983 144,599 Support costs 2019 Total funds 2019 Activities 2019 Donations payable 209,562 4,462 214,024 Page 19

THE DEATH PENALTY PROJECT CHARITABLE TRUST A company limitèd by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020 ANALYSIS OF EXPENDITURE BY ACTIVITIES (CONTINUED) Analysis of support costs Total funds 2020 Total funds 2019 Audit fees Bank charyes 6,900 83 4,380 82 6,983 4,462 AUDITORS. REMUNERATION The auditors, remuneration amounts to an auditor fee of £6,90012019 - £4,380}. TRUSTEES. REMUNERATION AND EXPENSES During the year, no Trustees re￿iVed any remuneration or other benefits12019 - £NILI. During the year ended 31 December 2020, no Trustee expenses have been incurred12019- £NILI. TAXATION The Charitable Company is a registered charity and is therefore not liable to UK corporation tsx. The Charitable Company was not VAT registered during the year and therefore all expenses are inclusive ofVAT charged. DEBTORS 2020 2019 Due after more than one year Prepayments and accrued income 4,000 2020 2019 Due within one year Prepayments and accrued income 74,703 4,000 Page 20

THE DEATH PENALTY PROJECT CHARITABLE TRUST A company limitèd by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020 10. cRED￿oRS. AMOUNTS FALLING DUE WITHIN ONE YEAR 2020 2019 Accruals and deferred income 63,780 3,780 11. STATEMENT OF FUNDS STATEMENT OF FUNDS- CURRENT YEAR Balance at 31 December 2020 Balance at 1 January 2020 Income Expenditure Unrestricted funds General funds The Roddick Foundation The Zilrin Foundation 13,915 63,564 20,000 10,703 37,500 171,4771 120,0001 S,002 10,703 Allen & Overy Foundation 137,5001 13,915 131,767 1128,9771 1 $,705 Restricted funds SMB- Communications Allen & Overy Foundation 722 2,400 12,500 13,1221 112,5001 722 14,900 115,6221 Total of funds 2020 14,637 146,667 1144,5991 16,705 Page 21

THE DEATH PENALTY PROJECT CHARITABLE TRUST A company limitèd by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020 11. STATEMENT OF FUNDS (CONTINUED) STATEMENT OF FUNDS - PRIOR YEAR Balance at 31 December 2019 Balance at 1 January 2019 Income Expenditure Unrestricted funds General funds The Sigrid Rausing Trust Ne￿ork for Social Change 17,186 729 130,000 16,846 14,0001 1130,0001 116,8461 13,915 17,186 147,575 1150,8461 13,915 Restricted funds Fitzgerald Edward SMB- Communications SMB - Marketing Allen & Overy Foundation The Kalisher Trust 2,500 2,400 3,000 50,000 6,000 12,5001 11,6781 13,0001 150,0001 16,0001 722 63,900 163,1781 722 Total of funds 2019 17,186 211.475 1214,0241 14.637 RESTRICTED FUNDS: Fitzgerald Edward Funds provided as support lo local representative in Trinidad & Tobago to act as liaison on the ground. SMB- Communications Funds provided for telephone costs for the charity. SMB- Marketing Funds provided for marketing events to promote the wortf of the charity. Allen & Overy Foundation Funds provided for a project to provide free legal assistance and support lo prisoners facing the death penalty in Anglophone Africa, and lo support criminal defencel human rights lawyers representing those facing capital charges or senten￿d to death. The Kalisher Trust Funds provided for the Kalisher-Doughty Street Chambers- Death Penalty Project internship for 2019. Page 22

THE DEATH PENALTY PROJECT CHARITABLE TRUST A company limitèd by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020 12. ANALYSIS OF NET ASSETS BETWEEN FUNDS ANALYSIS OF NET ASSETS BETWEEN FUNDS - CURRENT PERIOD Unrestricted funds 2020 Total funds 2020 Current assets 80,485 163,7801 80,485 163,7801 Creditors due within one year Total 16,705 16,705 ANALYSIS OF NET ASSETS BETWEEN FUNDS- PRIOR PERIOD Unrestricted Restricted funds funds 2019 2019 Total funds 2019 Debtors due after more than one year Current assets 4,000 13,695 13,7801 4,000 14,417 13,7801 722 Creditors due within one year Total 13,915 722 14,637 13. RELATED PARTY TRANSACTIONS al DLJring the year the Charitable Company made donations of £137,40012019 - £209,346) lo The Death Penalty Project Limited, a company in which A Burton, S Goldberg and P Kirkpatrick, Trustees of the Charitable Company are directors. bl Included within incoming resources is a donation of £2,40012019 £5,400) from Simons Muirhead & Burton, a partnership in which A Burton and S Goldberg, Trustees of the Charitable Company, are partners. cl A donation of £nil 12019 £2,500) was received in the year from Edward Fitzgerald, a trustee of the Charitable Company, to provide support for work to be completed with a partner of The Death Penalty Project Limited in Trinidad. Page 23

THE DEATH PENALTY PROJECT CHARITABLE TRUST A company limitèd by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020 14. COMPANY LIMITED BY GUARANTEE The Death Penalty Project Charitable Trust is a Charitable Company limited by guarantee and accordingly does not have any share capital. Every member of the Charitable Company undertakes to contribute such amount as required not exceeding £110 the assets of the Charitable Company in the event of ils being wound up while helshe is a member or within one year after helshe ceases lo be a member. Page 24