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,
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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
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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.
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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
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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
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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
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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
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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.
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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.
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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.
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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