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2021-12-31-accounts

ANNUAL REPORT 2021

DISRUPTING THE GLOBAL NARRATIVE

Putting people with lived experience of incarceration at the centre of justice reform

11 Hear Alexander McLean's reflection on the year at our 2021 carol service. Watch Lat• Share Watch on QIYouTuhe Hear Alexander McLean's reflection on the year at our 2021 carol service. justice Defender5120211 Tru5tees'Annual Reportand Auditor'5 Report

INTRODUCTION From our Founder and CEO. If you look inside our prisons. you'll think iys illegal to be poor. Suspects are often detained almost automatically once they are arrested. The world is crying out for justice. For justice to exist, we must turn up the volume and amplify the voices of the people who are often ignored. We're elevating people with lived experience of injustice to be the driving force of criminal justice reform. Challenging mandatory death sentences and revolutionising courts. bringing them online at the start of the pandemic. Speaking from within prisons directly to the world's most high-profile media to rewrite the global narrative. In 2021 we established new legal offices in prisons in Uganda and Kenya and launched justice Defenders in The Gambia. We received almost 100 requests for our model from new communities and dozens of approaches to establish new legal off ices in prisons in countries where we already work. We are committed to expanding our impact in sustainable ways. Thank you for standing with us. For daring to believe in a world where everyone has access to justice. Alexander McLean justice Defender5120211 Tru5tees'Annual Reportand Auditor'5 Report

Michael H. Ga¥sl Kate Morris Justice Defend8rs Justice Defenders justice Defender5120211 Tru5tees'Annual Reportand Auditor'5 Report

EQUAL ACCESS TO IUSTICE Our mission and ethos. Picture this: an overcrowded and under-resourced prison f ull of men, women, and children who have not been found guilty. This is the case for three million people around the world currently affected by the excessive use of pre-trial detention . The lack of access to justice can drive the lifeblood. the joy, the hope of a future from us. and leave us broken. Everyone deserves the right to tell their story. We don't want to see the poor and most vulnerable filling our prisons simply because there was no one to equip them to fight for justice. We want to see justice served- ifs vital for all of us. 1 Institute for Crime & justice Policy Research at &'rkbeck. University of London. justice Defender5120211 Tru5tees'Annual Reportand Auditor'5 Report

AGAINST ALL ODDS We equip incarcerated people and prison officers to change the course of justice. The law is seen as a profession for the privileged. the elite. We long for the mystique and pride which clouds so much of the legal system to drop away. We believe the law is here to serve all of us. It is a tool to serve democracy and the safe functioning of our societies. Our work helps the people within the criminal justice system flourish. We train paralegals and lawyers within defenceless communities to provide legal services for themselves and others. Because everyone deserves a fair hearing. justice Defender5120211 Tru5tees'Annual Reportand Auditor'5 Report

GROUNDED IN OUR VALUES In servitude. LUZIIIA SECLIRITY OATE We serve all people in prison regardless of their offence. innocence. or guilt. No matter their sentence, religion. background. race. or gender. We believe every persons life is fundamentally valuabltr their past need not define their future. pp On our journey to seNe one million clients by 2030. our values are non-negotiable. Bravery We courageously act for a new and better world. Humility We're servants, sinners. and saints. Solidarity Were building bridges in adversarialjustice systems. justice Defender5120211 Tru5tees'Annual Reportand Auditor'5 Report

Diana Luutu spent 23 years in prison for a crime she didn't commit. Our paralegals at Luzira Women's Prison in Uganda helped secure security footage that proved she was not at the scene of the crime. After her hearing at the court of appeal in November 2021, Diana was acquitted and released. Cfjfvri JOIN US justice Defender5120211 Tru5tees'Annual Reportand Auditor'5 Report

2021 AT A GLANCE £2.4 million, 87% £68 1 $84 raised spent on programmes to train one paralegal in East Africa justice Defender5120211 Tru5tees'Annual Reportand Auditor'5 Report

CHANGING THE STORY We rewrite global narratives. Systemic racism and inequality thwart the expression of Black excellence around the world. Imagine the possibilities when people trapped in the criminal justice system are seen and heard. Our audacious vision for justice has captured the attention of the world's most high-profile media. Thousands of people have joined our mission after watching respected journalists ask us the diff icult questions. Watch our feature on CBS 60 Minutes Paramount+ account required justice Defender5120211 Tru5tees'Annual Reportand Auditor'5 Report | 10

JrW0ffi￿in Law graduate l*kJrri¥ forju5ti WATCH ON CNN INTERMATIONAL LISTEN ON BBC WORLO SERvfcE WATCH ON VOICE OF AMERICA justice Defender5120211 Tru5tees'Annual Reportand Auditor'5 Report

EXPANSION TO A NEW COUNTRY Successfully scaling our work amid the pandemic. Weve been working in prisons in East Africa for the past15 years. Our expansion to The Gambia marks the start of a new chapter for Justice Defenders. Scaling our work one country at a time. It's an exciting moment. We know there will be challenges along the way. But when I reflect on our journey launching in The Gambia, from the team's first visit in May 2019, to the launch of our work on Monday17 May 2021, l am humbled and find confidence in what our global team has achieved. If we are able to foster new relationships with a government, adapt our programme to respond to the unique justice landscape of a new country and establish a fully-fledged team during a pandemic, the possibilities for worldwide justice reform are remarkable. Just as our programmes in East Africa provide unrivalled best-practice models for other countries, I know our paralegal programme in The Gambia will become a source of global inspiration. Tim Bisong Country Manager- The Gambia justice Defender5120211 Tru5tees'Annual Reportand Auditor'5 Report

justice Defender5120211 Tru5tees'Annual Reportand Auditor'5 Report

Havlrik paralegals within the prISo￿all$ serving thelr fellows is the most meaningful engageKAent The Gambia, Prison Seryice has had in the last decade. This is an Qngagement of substan￿, I have seen *rnatFbeing granted bail and others being released. thls Is really unpecedenteff kn the history of mdepartment.- or rec'tor General Gambia Prison Seniice Modou Jariu. justice Defender5120211 Tru5tees'Annual Reportand Auditor'5 Report

"I think the sky is absolutely no limit for the things that Justice Defenders can do to make Kenya and its justice system, particularly the criminal justice system, better for us so that we can have access to justice for all." 2021 World Justice Challenge 2021 WoridJu4tic• Advancing the Rule of Law in a Time of Crisis justice Defenders was awarded the Access to justice for All prize in the World justice Challenge. A global competition that recognises high-impact projects that protect and advance the rule of law. AbdulQadir Lorot. Chief Magistrate and Chair of the Court Users Committee at the National Council Administration of Justice. JOIN US justice Defender5120211 Tru5tees'Annual Reportand Auditor'5 Report

'IMy ya Peter Ga andl is ice er." def justice Defender5120211 Tru5tees'Annual Reportand Auditor'5 Report

TAKING OUR WORK GLOBAL Our manifesto: responding to the grassroots need for justice in the US and beyond. Since Justice Defenders, feature on 60 Minutes first aired in December 2020, we've been humbled by requests for legal training from people inside and outside of prisons, from all corners of the world. In 2021, we have received invitations to collaborate with multiple NGOS, universities, private companies and the United Nations. This overwhelming outreach represents more than17 countries across Africa, Asia, the Americas. and Europe. And in the US alone, we have heard from incarcerated people and their families from across 22 states in America with requests for our programming and seniices. The demand for justice is louder, and the need for justice is greater than ever before. As we respond to the mandate of the people, we are listening deeply. Exploring the best way to ensure the law is placed in the hands of the people with least power in society, so that together we can be agents of change and reform... justice Defender5120211 Tru5tees'Annual Reportand Auditor'5 Report

..In a fractured world, we seek to be countercultural. We unite justice defenders globally. We are poised for action but we won't do this alone. Our goal is to serve one million defenceless people by 2030. Now is the time for our rallying cry to be heard. Matteo Cassini Director of Growth r¢, justice Defender5120211 Tru5tees'Annual Reportand Auditor'5 Report

"During Covid, Justice Defenders went out of their way to ensure that prisons were reachable. It is not easy... They did that very well and we are very proud of them. To even get Naivasha online and help the virtual processes move so fast that was actually enormous. "In fact, they have contributed to the judiciarqs accolades for embracing virtual hearing. to the extent that we are now recognised worldwide." 11 ai AbdulQadir Lorot, Chair of the Court Users Committee at the National Council Administration of justice in Kenya. Referring to Kenyas digital courts being praised at the United National General Assembly in September. Photo: Pamela Nyage works in our legal office in Naivasha Women's Prison, Kenya. justice Defender5120211 Tru5tees'Annual Reportand Auditor'5 Report

DARING TO DO WHAT OTHERS WON'T Reforming the criminal justice system from behind prison bars Many people who have changed the world have spent time in detention - including Nelson Mandela, Rosa Parks, Martin Luther King and Angela Davis. But it's not only these household names achieving the extraordinary. Hear us. Our best performing law students- who meticulously study by flashlight in dark cells- are men and women sentenced to death. unseen. Fighting for reform and reshaping the law based on their personal experiences. Our paralegals and University of London students have abolished draconian laws. in Kenya in 2021 our petition 'Muruatetu Decision, successfully challenged the mandatory death sentence and our work on ending the indefinite incarceration of people with mental disabilities paid off at the beginning of 2022, with another successful petition. Striding confidently towards a more just future, our work is critical in challenging the unjust status quo; from the prisons to the palaces of justice. "I would like to commend the work of Justice Defenders for their role in the criminal justice reforms process. The work they do is advancing the course of criminal justice." Lady Justice Grace Ngenye. Chairperson of the National Committee on Criminal Justice Reforms in Kenya. justice Defender5120211 Tru5tees'Annual Reportand Auditor'5 Report | 20

TAKING OUR WORK GLOBAL From death row to presidential palaces. While in prison, Susan Kigula was the lead applicant in a landmark case that challenged Uganda's mandatory death sentence. The Supreme Court of Uganda ruled that a sentence of death should not be mandatory in cases of murder, and that a condemned person should not be kept on death row indefinitely. Susan was able to have another day in court. She was resentenced and released in 2016, after spending16 years in prison. Now shes travelling the world, meeting global leaders like former UN Secretary-General Ban Ki-moon in 2017 and French President Macron at the end of 2021. Continuing to campaign against the death penalty. justice Defender5120211 Tru5tees'Annual Reportand Auditor'5 Report

11 Susan Kigula Justice Defenderg Global Ambassador it's not every day that you meet a president. justice Defender5120211 Tru5tees'Annual Reportand Auditor'5 Report | 22

PERFORMING AT A WORLD-CLASS LEVEL In July 2021 our University of London law degree students were shortlisted in the annual Nelson Mandela Moot Court Competition. against teams in Africa. Asia. Latin America. the Caribbean and Europe. JI "My status is shaping me and preparing me for a bigger position in the future when I'm finally released. In prison, I lead a huge number of people with different religions. age, status and from different locations. Managing them well prepares me for a bigger dream, for my law career." Betty Florence, current law student studying from Luzira Womens Prison. Uganda. justice Defender5120211 Tru5tees'Annual Reportand Auditor'5 Report | 23

"When l just joined Uganda Prison Service, I thought my work would only be limited to holding the gun, but with Justice Defenders work, I am now able to guide inmates in respect to their legal matters." LEGIL Daniel Emuget, paralegal prison off icer at Luzira Upper Prison in Uganda. JOIN US justice Defender5120211 Tru5tees'Annual Reportand Auditor'5 Report | 24

ue radical kinship f her release in June with fellow paralegal, prison officer Grace Maina. justice Defender5120211 Tru5tees'Annual Reportand Auditor'5 Report | 25

UNLIKELY ALLIES We courageously act for a new and better world. Incarcerated people and prison staff offer unique perspectives on legal systems. Yet their experiences are rarely listened to, until now. Who would imagine prison officers going to court to advocate for incarcerated people and win them their freedom? In our legal off ices, prisoners and prison off icers work together with common cause. As a team, they ensure everyone who is brought through the prison gates has access to justice. We seek allies out of adversaries across the system. Together with prosecutors, the police, judges, experienced lawyers, policymakers and academics we create remarkable possibilities for good. "Seeing officers and inmates working together to serve their community is a real example of social cohesion and dedication." Dr. Saikou K. Gasssama, Executive Secretary of National Human Rights Commission, The Gambia. justice Defender5120211 Tru5tees'Annual Reportand Auditor'5 Report | 26

here is strong evidence.ffr*the quality of work produced by students and graduates is high, even comparable with private lawyers.- Independent evaluation of justice Defenders, Legal Education Programme by Justice Studio in July 2021. justice Defender5120211 Tru5tees'Annual Reportand Auditor'5 Report | 27

In August, one of our longest serving paralegals Richard Mawadri {centre) celebrated his release with some of the Justice Defenders team alongside Sergent Owani from the Uganda Prison Service. "Before I was prosecuted, I was in court and I wanted to ask a burning question but I didn't know what to do so I failed to ask it because I didn't understand court procedures. I felt everyone goes through the same experience, my conscience pushed me to train as a paralegal. l am so proud of what l am today." JOIN US justice Defender5120211 Tru5tees'Annual Reportand Auditor'5 Report | 28

justice Defender5120211 Tru5tees'Annual Reportand Auditor'5 Report | 29

87% programmes IU,597,0851 15% fundralslng1£233,4991 Our investments in 2021. We do not anticipate any significant changes to the figure5 but await our 2021 audit. justice Defender5120211 Tru5tees'Annual Reportand Auditor'5 Report 130

Justice Defenders "You are successful when you remember that Isomewhere, soMeknn41 In April, joyce Wanja Gitau celebrated her release with the paralegals who provided her with legal services at Langata 111 Women's Prison. justice Defender5120211 Tru5tees'Annual Reportand Auditor'5 Report

93 % of programme clients agreed or strongly agreed that the legal support they received allowed the court to give them a fairer hearing, in comparison to if they had received no legal support. Independent evaluation of Justice Defenders, Legal Education Programme by Justice Studio in July 2021. justice Defender5120211 Tru5tees'Annual Reportand Auditor'5 Report | 32

JOIN THE ADVOCATES Dare to believe that you, too, can play a part in creating a world where justice exists for everyone You are a fearless and audacious philanthropist who donates to the core of the organisation. By joining us, you will be in the company of like-minded global donors. You will enable us to unlock talent, expand our team, and invest deeply in communities that others won't. Learn more about the Advocates community or book a meeting with our Chief Development and Communications Officer. Jena Lee Nardella: jenaojUStice-defenders.org. justice Defender5120211 Tru5tees'Annual Reportand Auditor'5 Report | 33

Report and financial statements for the year ended 31 December 2021 Company number: 06260329 Charity number: 1121764

TABLE OF CONTENTS

TABLE OF CONTENTS
Reference and administrative information 36
Trustees Report 37 - 40
Auditor’s Report 41 - 43
Consolidated Statement of Financial Activities 44
Consolidated Balance Sheet 45
Consolidated Cash Flow Statement 46
Notes to the Financial Statements 47 - 54

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Justice Defenders | 2021 | Trustees’ Annual Report and Auditor’s Report

REFERENCE AND ADMINISTRATIVE INFORMATION

----- Start of picture text -----
Company number 06260329
Charity number 1121764
Registered office Bryden Johnson, 1-4 Kings Parade, Lower Coombe Street, Croydon, CR0 1AA
Country of registration England & Wales
Country of incorporation United Kingdom
Trustees Trustees, who are also directors under company law, who served during the year and up to the
date of this report were as follows:
Professor G Daly Mr T Dighton
Professor N J Johnson - Resigned 22 June 2021 Mr J Holt
Dr A Merriman MBE Mr T Johnston
Mr J S Price - Resigned 5 November 2021 Miss S Cook
Mr D Hollow Mrs J Lule - Resigned 16 March 2021
Key management Alexander McLean Chief Executive Officer
personnel Markus Hesse Chief Operating Officer
Karen Saidi Uganda Country Director
Miriam Wachira Kenya Country Director
Bankers Coutts & Co HSBC UK Commercial
440 Strand, London, WC2R 0QS 28 Borough High Street, London, SE1 1YB
Auditor Griffin Stone Moscrop & Co
Chartered Accountants and Statutory Auditor
Patrons Dame Linda Dobbs
Lord David Ramsbotham
Lord Paul Boateng
Jon Snow
Lord Rowan Williams
Rev’d Rose Hudson-Wilkin
----- End of picture text -----

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Justice Defenders | 2021 | Trustees’ Annual Report and Auditor’s Report

STRUCTURE, GOVERNANCE AND MANAGEMENT

Justice Defenders is a company limited by guarantee.

RECRUITMENT, APPOINTMENT, AND INDUCTION OF NEW TRUSTEES

The trustees who held office during the financial year and at the date of this report are set out in the Reference and Administrative detail. The Memorandum and Articles allow for trustees to be appointed at any time. Trustees are elected on a three year renewable basis. New trustees are appointed after an interview, having applied to adverts or as a result of nomination by other members of the board or recruiting firm. Their appointment is approved by a vote of the whole board.

Justice Defenders’ induction of trustees includes providing past copies of minutes and supporting documentation. Time will be spent with other trustees in groups of oneto-one meetings and a meeting with both the Chair and the CEO. We encourage our trustees to attend relevant training courses and encourage visiting our work in Africa.

GOVERNING DOCUMENT

Justice Defenders is controlled by its governing document, a deed of trust and constitutes a company, limited by guarantee as defined by the Companies Act 2006.

The Founder & CEO, Alexander McLean, is responsible for the day-to-day operations of the charity, supported by a senior management team. He is the Secretary to the Board. By the end of the reporting period 2021, the senior management team comprised Alexander McLean, Stephanie Starling – Chief of Staff, Markus Hesse - interim COO, Matteo Cassini - Director of Growth, Miriam Wachira – Kenya Country Director, Karen Saidi – Uganda Country Director, Shelley Thames - US Operations.

The board meets at least quarterly to review programmatic, financial and fundraising performance and the general management of the charity. The trustees also gather yearly for ‘away days’ together for extended strategic conversation. Committees meet when necessary and report the results of their meetings to the full board.

None of the trustees has any beneficial interest in the company and each trustee discloses any potential conflicts of interest for decision and recusal from relevant decisions.

The company’s current policy concerning the payment of trade creditors is to follow the CBI’s Prompt Payers Code (copies are available from the CBI, Centre Point, 103 New Oxford Street, London WC1A 1DU).

The company’s current policy concerning the payment of trade creditors is to:

The UK office functions are overseen by the CEO and comprise fundraising & communications, finance, HR and administration. Programme delivery is overseen in each of Uganda and Kenya by a Country Director with suitably qualified tutors, legal service providers, health care and other professionals as well as in-country support functions. Justice Defenders has also set up a 501(c)(3) separate entity in the United States, Justice Defenders (USA), designed to support the overall charitable objectives of Justice Defenders.

RISK MANAGEMENT

The charity has a risk management strategy comprised of:

The trustees consider that the significant risks to which the charity would be exposed would be a sudden and unexpected shortfall in fundraising income; civil strife within the communities in which we work; disease breakouts in the communities in which we work; difficulties experienced by staff due to workload and the demanding nature of the work.

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We are seeking to mitigate these risks in a number of ways. This includes establishing a minimum reserve to cover an abrupt fall in income and diversification of our donor base. We establish Memoranda of Understanding in respect of each prison service we work with and each project we run. We work with a variety of local civil society and governmental partners and ensure we are informed about the local political and social environments in which we work. We also follow health guidance in relation to the risk of disease. We actively support our staff through internal and external training and development activities to promote their well-being and development and offer external counselling services to all staff.

The trustees have assessed the risk to which the charity is exposed and are satisfied that systems are in place to mitigate exposure to the major risks.

STATEMENT OF RESPONSIBILITIES OF THE TRUSTEES

The trustees (who are also directors of Justice Defenders for the purposes of company law) are responsible for preparing the trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (the United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure of the charitable company for that period.

In preparing these financial statements, the trustees are required to:

and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the trustees are aware:

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Members of the charity guarantee to contribute an amount not exceeding £1 to the assets of the charity in the event of winding up. The trustees are members of the charity, but this entitles them only to voting rights. The trustees have no beneficial interest in the charity.

AUDITOR

Griffin Stone Moscrop & Co was appointed as the charitable company’s auditor during the year and has expressed its willingness to continue in that capacity.

The trustees’ annual report has been approved by the trustees on 7/9/2022 and signed on their behalf by

Mr. D. Hollow (Trustee)

Mr. T Dighton (Trustee)

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company

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Justice Defenders | 2021 | Trustees’ Annual Report and Auditor’s Report

ACHIEVEMENTS AND PERFORMANCE

Financial Review

In the year ending 31 December 2021 consolidated accounts have been prepared and therefore, the figures included in the financial review below, in respect of the current year, reflect the group position.

During 2021, Justice Defenders received income of £ 2,454,574 (2020: £ 1,574,729).

Of this £ 383,853 (2020: £ 427,642) is restricted and £ 2,070,722 (2020: £ 1,147,086) is unrestricted.

During the year expenditure was £ 1,830,533 (2020: £ 1,514,531) of which £ 361,989 (2020: £ 562,632) was spent from restricted funds and £ 1,468,544 (2019: £951,900) from unrestricted funds, leaving a reserves balance of £ 1,359,341 (2020: £ 735,299).

Reserves Policy

Justice Defenders has a reserves policy holding a lower unrestricted reserves figure of £ 120,000, and an upper unrestricted reserve of £ 360,000.

As at 31 December 2021, Justice Defenders held unrestricted free reserves of £1,152,474 (2020: £ 550,296) and restricted reserves of £ 206,867 (2020: £185,003) in addition to the fixed assets. It is noted that the balance of unrestricted reserves as at 31 December 2021 exceeds the upper target reserve figure, but this is on account of the timing of a donation received at the end of the financial year of unrestricted funds that forms a large part of the 2022 budget, so it is expected that ultimately the reserves will sit within the predetermined target range.

Remuneration policy

A remuneration committee (which is a sub-committee of the board) reviews the salaries annually and recommends pay rises considering benchmarking of other charities of similar size and focus as well as the inflationary cost of living factors. Every two years, a full benchmarking exercise was completed using external consultants to ensure that Justice Defenders has a suitable and robust salary structure across all. The last full review was conducted in 2020. The next review is scheduled for 2022.

Fundraising disclosures

Justice Defenders’ approach to fundraising is largely focused on trusts and foundations, a limited number of high net worth individuals, some institutional funders and corporate donations totalling around 150 – 200 organisations/people. Most of these tend to be repeat, multi-year donations. Whilst Justice Defenders does receive smaller one-off or monthly donations from individuals and smaller institutions, such as churches or schools, these are not targeted and tend to arise from contacts with staff, the website, or such individuals/institutions themselves taking the initiative to follow up on the wider publicity Justice Defenders has received. Vulnerable individuals are therefore protected from potential exploitation by Justice Defenders not targeting any ordinary individuals, whether via mass mail-shots or by any form of ‘high-street’ presence. Furthermore, Justice Defenders does not use professional fundraisers or commercial participators, has no third parties undertaking fundraising on its behalf, and although it uses freelance consultants to support its work (for example to support bid-writing), such work is only ever submitted directly by Justice Defenders. Justice Defenders is subject to the UK Fundraising Regulator, has not received any complaints in respect of its fundraising activities and is not aware of any breach, material or otherwise, of any fundraising code or regulation.

COVID-19 RESPONSE

Also in the second year of the pandemic, we have worked with flexibility and innovation to ensure work is able to continue regardless of new rules and regulations that have come into force as a result of the pandemic. By working closely with our partners in local prison authorities, and implementing digital solutions, we have been able to define a new way of working. We have been able to support remote digital court hearings and adapt our teaching and training programmes to be delivered online with live support. We have worked with all of our stakeholders to identify key areas of initial response and support that we have been able to provide the prisons service, prisons and prisoners:

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Justice Defenders | 2021 | Trustees’ Annual Report and Auditor’s Report

We have also developed a fundraising and communication strategy to support our Covid-19 response, which has successfully engaged our current supporters and encouraged new support of our work. We are conscious that the future landscape of fundraising and charitable support is uncertain for the sector. We have assessed and developed our fundraising strategy and our financial forecasts to ensure that Justice Defenders is in the strongest position possible to not only navigate the uncertain times, but to increase our impact whilst doing so.

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Justice Defenders | 2021 | Trustees’ Annual Report and Auditor’s Report

INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF JUSTICE DEFENDERS

Opinion

We have audited the financial statements of Justice Defenders (the ‘parent company’) and its subsidiaries (the ‘group’) for the year ended 31 December 2021 which comprise the Group Statement of Financial Activities, the Group and company Balance Sheets, the Group Statement of Cash Flows and notes to the financial statements, including 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 Accepted Accounting Practice).

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern 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 uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the group’s or parent company’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Emphasis of Matter

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the group in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, 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 to provide a basis for our opinion.

We draw attention to the component audit work undertaken in relation to the overseas branch offices in Kenya and Uganda and the overseas subsidiary in the US. We were not appointed as group auditor until after the audited financial statements had been signed off for these overseas entities. As such, we were unable to be involved in the planning and direction of the audits of these entities and therefore were not able to comply fully with the requirements of Auditing Standard ISA 600 – Special considerations – audits of group financial statements (including the work of component auditors). In order to satisfy ourselves of the audit work of the component auditors and the appropriateness of the balances contained within the subsidiary accounts and included within the group financial statements, we have undertaken the following work to the extent necessary to obtain sufficient appropriate audit evidence:

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Justice Defenders | 2021 | Trustees’ Annual Report and Auditor’s Report

Our opinion is not modified with respect to this matter.

Other information

The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement, the trustees 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 necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the group and the parent company and their environment obtained in the course of the audit, we have not identified material misstatements in the trustees’ report.

In preparing the financial statements, the trustees are responsible for assessing the group’s and the parent company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the group or the parent company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually

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Justice Defenders | 2021 | Trustees’ Annual Report and Auditor’s Report

or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/Our-Work/Audit/Audit-and-assurance/ Standards-and-guidance/Standards-and-guidance-for-auditors/Auditorsresponsibilities-for-audit/Description-of-auditors-responsibilities-for-audit.aspx. This description forms part of our auditor’s report.

Use of our report

This report is made solely to the company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company’s members those matters we are required to state to them in an auditor’s 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 company and the company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Robert Smith (Senior Statutory Auditor) For and on behalf of: Griffin Stone Moscrop & Co Chartered Accountants, Statutory Auditor Date: 12/9/2022

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Consolidated Statement of financial activities (incorporating an income and expenditure account)

For the year ended 31 December 2021

2021 2020
Unrestricted Restricted Total Unrestricted Restricted Total
Note £ £ £ £ £ £
INCOME FROM:
Donations and
legacies 3 2,069,531 383,853 2,453,384 1,144,792 427,642 1,572,435
Other income 1,191 - 1,191 2,294 - 2,294
Total income
EXPENDITURE
ON:		 2,070,722 383,853 2,454,574 1,147,086 427,642 1,574,729
Raising funds 4a 233,449 - 233,449 218,150 - 218,150
Charitable
activities		 4a
Justice
Changemakers
Training		 309,099 65,737 374,836 215,226 125,315 340,541
Justice
Changemakers
Services		 637,491 294,570 932,061 273,302 323,612 596,913
Improving Prison
Conditions		 6,866 1,682 8,548 22,553 3,660 26,213
Promoting human
rights in the
justice system		 267,686 - 267,686 195,133 47,743 242,876
Covid Response
Total expenditure		 13,953
1,468,544		 -
361,989		 13,953
1,830,533		 27,536
951,900		 62,302
562,632		 89,838
1,514,531
2021 2020
Unrestricted Restricted Total Unrestricted Restricted Total
Note £ £ £ £ £ £
NET INCOME /
(EXPENDITURE) 5 602,178 21,864 624,041 195,187 (134,989) 60,198
FOR THE YEAR
Transfers
between funds		 - (3,016) 3,016 -
NET MOVEMENT
IN FUNDS		 602,178 21,864 624,042 192,170 (131,973) 60,197
Reconciliation of
funds:
Total funds
brought forward 550,296 185,003 735,299 358,126 316,976 675,102
Total funds
carried forward		 1,152,474 206,867 1,359,341 550,296 185,003 735,299

All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in Note 14a to the financial statements.

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Justice Defenders | 2021 | Trustees’ Annual Report and Auditor’s Report

Consolidated and Charity Balance sheets as at 31 December 2021

Company no. 06260329

Group Charity
2021 2020 2021 2020
Note £ £ £ £
FIXED ASSETS:
Tangible assets 10 61,462 26,173 61,462 26,173
61,462 26,173 61,462 26,173
CURRENT ASSETS:
Debtors 11 158,580 35,621 58,729 35,621
Cash at bank and in hand 1,219,591 713,271 880,502 713,271
1,378,170 748,892 939,230 748,892
LIABILITIES:
Creditors: amounts falling due within 12 (80,292) (39,766) (70,440) (39,766)
one year
Net current assets 1,297,879 709,126 868,790 868,790
Total assets less current liabilities
THE FUNDS OF THE CHARITY:		 14a 1,359,340 735,299 930,253 894,963
Restricted income funds 206,867 185,003 79,857 185,003
Unrestricted income funds:
General funds 1,152,473 550,296 850,395 550,296
Total unrestricted funds 1,152,473 550,296 850,395 550,296
- - - -
Total charity funds 1,359,340 735,299 930,253 735,299

Approved by the trustees on and signed on their behalf by;

Trustee Trustee Mr. D Hollow Mr. T Dighton

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Justice Defenders | 2021 | Trustees’ Annual Report and Auditor’s Report

Consolidated Statement of cash flows

For the year ended 31 December 2021

RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES

2021 2020
£ £
Net income for the reporting period 624,041 60,198
(as per the statement of financial activities)
Depreciation charges 25,109 9,546
(Profit) on fixed asset disposals (698) (803)
(Increase) / Decrease in debtors (122,958) 380,523
Increase / (decrease) in creditors 40,526 (10,857)
Net cash provided by operating
activities		 566,019 438,607
2021 2021 2020 2020
£ £ £ £
CASH FLOWS FROM OPERATING ACTIVITIES
Net cash provided by operating
activities		 566,019 438,607
Cash flows from investing activities:
Proceeds from the sale of fixed assets 736 2,697
Net purchase of fixed assets (60,435) (16,366)
Net cash (used in) investing activities (59,699) (13,669)
Change in cash and cash equivalents in
the year		 506,320 424,937
Cash and cash equivalents at the
beginning of the year		 713,271 288,334
Cash and cash equivalents at the end
of the year		 1,219,591 713,271

ANALYSIS OF CASH AND CASH EQUIVALENTS

At 31
At 1 January Other December
2021 Cash flows changes 2021
£ £ £ £
Cash at bank and in hand 713,271 506,320 - 1,219,591
Total cash and cash equivalents 713,271 506,320 - 1,219,591

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Justice Defenders | 2021 | Trustees’ Annual Report and Auditor’s Report

Notes to the financial statements

For the year ended 31st December 2021

1. Accounting policies

1.a Statutory information

Justice Defenders is a charitable company limited by guarantee and is incorporated in England and Wales.

The registered office address is 1-4 Kings Parade, Lower Coombe Street, Croydon, CR0 1AA

1.b Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) - (Charities SORP FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

The impact of the change in basis of preparation in the current year can be seen from the notes to the accounts in respect of the balance sheet. In respect to the comparative year, had the consolidated basis of preparation been adopted the impact would have been that £258,149 of cash at bank would be excluded from the Charity only balance sheet, representing £55,232 of restricted funds and £202,917 of unrestricted funds.

The charitable company has taken advantage of the exemption allowed under section 408 of the Companies Act 2006 and has not prepared its own statement of financial activities in these financial statements.

In applying the financial reporting framework, the trustees have made a number of subjective judgements, for example in respect of significant accounting estimates. Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The nature of the estimation means the actual outcomes could differ from those estimates. Any significant estimates and judgements affecting these financial statements are detailed within the relevant accounting policy below.

1.c Public benefit entity

The charitable company meets the definition of a public benefit entity under FRS 102.

The accounts are prepared in Sterling, which is the functional currency of the Charity. Monetary amounts in these financial statements are rounded to the nearest £.

SORP 2015 stipulates that where overseas offices are legally registered in their country of operations as separate legal entities, this is an indication that they should be treated as subsidiaries for accounting purposes. However, having reviewed the governance and management procedures in place, oversight from Justice Defenders in the UK is such that overseas offices in Uganda, Kenya are in substance branches and the US is a subsidiary.

These financial statements present the consolidated results of Justice Defenders including Justice Defenders (USA), a 501(c)(3) nonprofit organisation registered in the USA. Justice Defenders is the sole member of Justice Defenders (USA). The majority of the directors of Justice Defenders (USA) are independent of Justice Defenders, who make independent decisions within their discretion as to what monies are granted to Justice Defenders, each of which grants are subject to grant agreements.

It is noted that the 2021 basis for preparation is different to that in the prior year, as the financial statements for 2020 were presented on the basis of branch accounting. This was having reviewed the governance and management procedures in place at that time and that the oversight from Justice Defenders in the UK meant that all overseas offices were at that point, in substance, branches and were therefore included in the results and position of the Charity.

1.d Going concern

The trustees consider that there are no material uncertainties about the charitable company’s ability to continue as a going concern.

Key judgments that the charitable company has made which have a significant effect on the accounts relate to the allocation of pro bono income and expense, whereby the estimate is based on the value of the work to the charity.

These accounts have been prepared during the 2020/21 financial year as the Covid-19 (Coronavirus) pandemic hits the United Kingdom and the rest of the world. The impact of Covid-19 on Justice Defenders has been significant with regards to our abilities to deliver programme activity as originally planned for 2020, however we have worked with flexibility and innovation, quickly adapting to implement digital changes and a fundraising and communication strategy, as explained in more detail within our Annual Report.

The Board of Trustees and Senior Management Team have been meeting virtually on a more regular basis throughout the crisis to discuss actions and impact.

Forecasts have been prepared which provide comfort that the charity has sufficient reserves to continue to operate for at least twelve months from the date of the signing of the Balance Sheet and a flexible and considered approach has been adopted throughout the crisis to ensure we can navigate the uncertain times but increase our impact whilst doing so.

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The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period.

Unrestricted funds are donations and other incoming resources received or generated for the charitable purposes.

1.i Expenditure and irrecoverable VAT

1.e Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the income have been met, it is probable that the income will be received and that the amount can be measured reliably.

Cash donations are recognised on receipt. Other donations are recognised once the Charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the charity that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor’s intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is treated as a contingent asset and disclosed if material.

1.f Donations of gifts, services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item or received the service, any conditions associated with the donation have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), volunteer time is not recognised so refer to the trustees’ annual report for more information about their contribution.

On receipt, donated gifts, professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

1.g Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.

1.h Fund accounting

Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund.

Expenditure, including project payments, is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

1.j Allocation of support costs

Resources expended are allocated to the particular activity where the cost relates directly to that activity. However, the cost of overall direction and administration of each activity, comprising the salary and overhead costs of the central function, is apportioned on the following basis which are an estimate, based on staff time, of the amount attributable to each activity.

Where information about the aims, objectives and projects of the charity is provided to potential beneficiaries, the costs associated with this publicity are allocated to charitable expenditure. Where such information about the aims, objectives and projects of the charity is also provided to potential donors, activity costs are apportioned between fundraising and charitable activities on the basis of area of literature occupied by each activity.

• Fundraising 14%
• Legal Education 15%
• Legal Training & Practice 54%
• Covid Response 1%
• Improving Prison Conditions 1%
• Advocacy costs 16%

Support and governance costs are re-allocated to each of the activities on a basis consistent with the use of resources. Support costs comprise central costs including salaries and other expenses necessary to support the centre’s activities.

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Governance costs are the costs associated with the governance arrangements of the charity. These costs are associated with constitutional and statutory requirements and include any costs associated with the strategic management of the charity’s activities.

1.k Operating leases

Rental charges are charged on a straight line basis over the term of the lease.

1.l Tangible fixed assets

Items of equipment are capitalised where the purchase price exceeds £1,000. Depreciation costs are allocated to activities on the basis of the use of the related assets in those activities. Assets are reviewed for impairment if circumstances indicate their carrying value may exceed their net realisable value and value in use. Major components are treated as a separate asset where they have significantly different patterns of consumption of economic benefits and are depreciated separately over its useful life.

Depreciation is provided at rates calculated to write down the cost of each asset to its estimated residual value over its expected useful life. The depreciation rates in use are as follows:

1.q Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the Charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.r Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.s Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation are included in net income/ (expenditure for the period).

2. Critical accounting estimates and judgements

• Fixtures and fittings 12.5% straight line • Computer equipment 30% straight line • Motor vehicles 25% straight line

1.m Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

In the application of the Charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

Such estimates are generally in relation to the allocation of pro bono income and expense, whereby the estimate is based on the value of the work to the charity.

1.n Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term 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.

1.o Creditors and provisions

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

1.p Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

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3. Income from donations and legacies

2021 2020
Unrestricted Restricted Total Unrestricted Restricted Total
£ £ £ £ £ £
Individual donations 1,542,465 1,991 1,544,456 895,603 4,731 900,334
Corporates & Trusts 378,277 381,861 760,138 104,486 422,912 527,397
Gifts in kind 148,789
2,069,531		 -
383,853		 148,789
2,453,384		 144,703
1,144,792		 -
427,642		 144,703
1,572,435

Included within individual donations is an amount of £9,486 (2020: £45,000) in respect of legacies.

4a. Analysis of expenditure (current year)

Staff costs (Note 6) CHARITABLE ACTIVITIES
Raising funds
Legal
Education
Legal Training
& Practice
Covid
Response
Improving
Prison
Conditions
Promoting human
rights in the
justice system
Governance
costs
Support costs
2021 Total
2020 Total
£
£
£
£
£
£
£
£
£
£
-
112,884
276,761
-
1,658
107,582
-
245,940
744,825
587,712
Pro bono services -
122,268
11,363
-
-
-
-
15,158
148,789
144,703
Programme Activities and Direct costs -
44,252
306,744
7,591
528
58,309
-
29,579
447,004
442,835
Operational support 144,379
-
-
-
-
-
10,141
335,396
489,916
339,281
144,379
279,404
594,868
7,591
2,186
165,891
10,141
626,073
1,830,534
1,514,531
Support costs 87,650
93,911
331,818
6,261
6,261
100,172
-
(626,073)
-
Governance costs 1,420
1,521
5,375
101
101
1,623
(10,141)
-
-
Total expenditure 2021 233,449
374,836
932,061
13,953
8,548
267,686
-
1,830,534
1,514,531
Total expenditure 2020 218,150
340,541
596,913
89,838
26,213
242,876
()
-
1,514,531

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4b. Analysis of expenditure (prior year)

Staff costs (Note 6) CHARITABLE ACTIVITIES
Raising funds
Justice
Changemakers:
Training
Justice
Changemakers:
Journeys
Justice
Changemakers:
Services
Covid
Response
Improving
Prison
Conditions
Promoting human
rights in the justice
system
Governance
costs
Support costs
2020 Total
£
£
£
£
£
£
£
£
£
-
116,660
234,436
-
9,082
98,347
-
129,188
587,713
Pro bono services -
47,991
7,834
-
-
-
-
88,878
144,703
Programme Activities and Direct costs -
92,174
187,211
64,723
8,759
73,370
-
16,598
442,835
Operational support 155,363
-
-
-
-
-
16,746
167,171
339,280
155,363
256,825
-
429,481
64,723
17,841
171,717
16,746
401,835
1,514,531
Support costs 60,275
80,367
160,734
24,110
8,037
68,312
-
(401,835)
-
Governance costs 2,512
3,349
6,698
1,005
335
2,847
(16,746)
-
-
Total expenditure 2020 218,150
340,541
-
596,913
89,838
26,213
242,876
-
-
1,514,531

5. Net income for the year

This is stated after charging / (crediting):

This is stated after charging / (crediting):
2021 2020
£ £
Depreciation 25,109 9,546
Profit on disposal of fixed assets 698 803
Auditor's remuneration (excluding VAT):
Audit-Current year 10,000 9,500
Audit-prior year over accrual (860) 1,167
Foreign exchange (losses) (41,509) (10,639)

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6. Staff costs were as follows:

2021 2020
£ £
Salaries and wages 652,193 499,975
Redundancy and termination costs 18,000 28,736
Social security costs 47,444 41,601
Employer’s contribution to defined contribution pension schemes 27,188 17,400
744,825 587,712

One employee earned between £90,000 and £100,000 during the year (2020: one between £80,000 and £90,000).

The total employee benefits (including pension contributions and employer’s national insurance) of the key management personnel were £356,068 (2020: £232,067).

The charity trustees were neither paid nor received any other benefits from employment with the charity in the year (2020: £nil). No charity Trustee received payment for professional or other services supplied to the charity (2020: £nil).

No trustees received expenses or payment for reimbursement of travel and subsistence costs totalling in the year (2020: £nil).

7. Staff numbers

The average number of employees (head count based on number of staff employed) during the year was 46 (2020: 36).

9. Taxation

The charitable company is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.

10. Tangible fixed assets - Group and charity

Fixtures
and Computer Motor
fittings equipment vehicles Total
£ £ £ £
COST OR VALUATION
At the start of the year 34,147 33,482 4,884 72,513
Additions in year 2,262 58,173 - 60,435
Disposals in year
At the end of the year
DEPRECIATION
At the start of the year		 (796)
35,613
21,554		 (736)
90,919
20,991		 -
4,884
3,794		 (1,532)
131,417
46,339
Charge for the year 2,768 21,572 769 25,109
Eliminated on disposal (665) (829) - (1,494)
At the end of the year
Net book value
At the end of the year		 23,657
11,956		 41,734
49,186		 4,564
320		 69,954
61,462
At the start of the year 12,593 12,491 1,090 26,174

All of the above assets are used for charitable purposes.

8. Related party transactions

There were no loans made to the charity in the year (2020: £nil). There were no related party balances at the year end (2020: £10,832 in other debtors)

Aggregate donations and other restricted income from Trustees were £3,181 (2020: £8,750).

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11. Debtors

Group Group Charity Charity
2021 2020 2021 2020
£ £ £ £
Other debtors 13,301 21,619 13,301 21,619
Prepayments and accrued income 145,279 14,002 45,428 14,002
158,580 35,621 58,729 35,621

Included in accrued income are amounts due in more than one year of £34,742.

12. Creditors: amounts falling due within one year

Group Group Charity Charity
2021 2020 2021 2020
£ £ £ £
Trade creditors 1,759 2,160 1,759 2,160
Taxation and social security 16,673 10,480 16,673 10,480
Other creditors 2,630 2,540 2,630 2,540
Accruals 59,230 24,586 49,378 24,586
80,292 39,766 70,440 39,766

13a. Analysis of net assets between funds (current year)

General unrestricted Restricted Total funds
£ £ £
Tangible fixed assets 61,462 - 61,462
Net current assets 1,091,012 206,867 1,297,879
Net assets at 31 December 2021 1,152,473 206,867 1,359,340

13b. Analysis of net assets between funds (prior year)

----- Start of picture text -----
General unrestricted Restricted Total funds
£ £ £
Tangible fixed assets 31,100 - 31,100
Net current assets 519,196 185,003 704,199
Net assets at 30 December 2020 550,296 185,003 735,299
The narrative to explain the purpose of each fund is given at the foot of the note below. During the year
there were no transfers of funds made. In the prior year, included with the income for Covid Response was
a reallocation of £1,986 from the Justice Changemakers Services funds brought forward and £3,016 from
unrestricted funds.
14a. Movements in funds (current year)
At 31
At 1 January Income & Expenditure & December
2021 gains losses 2021
£ £ £ £
RESTRICTED FUNDS:
Legal Education 58,299 53,321 (65,737) 45,883
Legal Training & Practice 107,431 328,541 (294,570) 141,402
Improving Prison Conditions 19,274 1,991 (1,682) 19,583
Total restricted funds 185,003 383,853 (361,989) 206,867
General funds 550,296 2,070,722 (1,468,545) 1,152,473
Total funds 735,299 2,454,575 (1,830,534) 1,359,340
----- End of picture text -----

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14b. Movements in funds (prior year)

At 31
At 1 January Income & Expenditure & December
2020 gains losses 2020
£ £ £ £
RESTRICTED FUNDS:
Justice Changemakers Training 119,850 63,764 (125,315) 58,299
Justice Changemakers Services 160,109 270,933 (323,612) 107,431
Improving Prison Conditions 19,274 3,660 (3,660) 19,274
Promoting human rights in the
justice system		 17,743 30,000 (47,743) -
Covid Response
Total restricted funds
General funds
Total funds		 316,976
358,126
675,102		 62,302
430,659
1,147,086
1,577,746		 (62,302)
(562,632)
(954,917)
(1,517,548)		 -
185,003
550,296
735,299

15. Legal status of the charity

The charity is a company limited by guarantee and has no share capital. The liability of each member in the event of winding up is limited to £1.

Purposes of restricted funds

To enable prisoners and prison staff to study law at the University of London by distance learning.

• Legal Training & Practice (Formerly Justice Changemakers Services)

To promote respect and fulfillment of the right of access to justice for inmates in Kenya and Uganda.

• Improving Prison Conditions

To improve the health awareness and adult literacy of children and young people living within a prison complex and to support the health of inmates living with HIV.

To improve the awareness of human rights issues to those within the justice law and order sector as well as to funders and other supporters.

• Covid Response

To facilitate the release of inmates through the provision of a Fines Fund Campaign and to make available additional sanitation and PPE equipment to all those within the prison complex.

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KENYA P.0. Box1821-00606, Nairobi, Kenya UK clo Bryden johnson, Kings Parade Lower Coombe Street. Croydon. CRO IAA WEB JusticeDefenders www.justitrdefender&org +254 722 452194 EMAIL +4410120 3865 1047 infoojustice4efender&org Physical address." 22 School Lane, Westlands Apartment B1. Nairobi. Kenya JusticeDefends UNITED STATES 2093 Philadelphia Pike #6214 Claymont, DE 19703 Justice.Defenders UGANDA P.0. Box 50046. Luzira. Kampala. Uganda +256 751384205 Pfy5ical address." Block 237, Plot 431, Mutungo Hill Road. Luzira, Kampala. Uganda Justice Defenders