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2022-12-31-accounts

Justice Defenders ANNUAL REPORT 2022 Defenders of the defenceless

Justice Defenders | Annual Report 2022

Regardless of who you are, where you’ve been, what you’ve done or what’s been done to you, WE WILL WELCOME YOU AND WE WILL DEFEND YOU.

CONTENTS

INTRODUCTION ................................................................................ 2 2022 AT A GLANCE .......................................................................... 3 OUR WORK ........................................................................................... 4 LIFE-CHANGING IMPACT ............................................................ 5 SPOTLIGHT ON OUR VALUES: BRAVERY ....................... 11 AUDACIOUS INNOVATION ....................................................... 12 CONTINUED GROWTH ............................................................... 18 SPOTLIGHT ON OUR VALUES: SOLIDARITY .............. 20 FINANCIALS ...................................................................................... 22 OUR BOARDS OF TRUSTEES ................................................ 23 SPOTLIGHT ON OUR VALUES: HUMILITY .................... 24 STRONGER TOGETHER ............................................................. 25 FULL FINANCIAL REPORT ........................................................ 26

Front cover: Paralegals Hellen Nayiga (L) and Favor Kirabo (R) in consultation in Luzira Women’s Prison.

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Justice Defenders | Annual Report 2022

Justice Defenders | Annual Report 2022

INTRODUCTION

We’ve established new partnerships with Kenyan and Ugandan universities to begin offering fully accredited qualifications in paralegalism and legal studies.

In the United States, we have been listening deeply to the stories of people in prison, from prison, and from the broader community who have been asking to join our community. I have learned a great deal from teaching a class on social justice to men and women in prison in Iowa, while a visiting professor at Grinnell College.

In Kenya, we’ve opened Makadara Legal Office, our first legal office located in the community, outside of prison. We’ve also celebrated our first full year of work in The Gambia. We’ve expanded to all three prisons in the country and police officers are saying, “we, too, want to be a part of this.” We hope to design a programme together that best serves detainees.

FROM OUR FOUNDER AND CEO

With solidarity, humility, and bravery, we say:

Regardless of who you are, where you’ve been, what you’ve done, or what’s been done to you, we will welcome you and we will defend you, for free. We believe that everyone has the right to tell their side of the story before being convicted of a crime or punished.

This year, we celebrated 18 students who’ve completed University of London law degrees. They follow in Mandela’s footsteps, advocating for change and defending the defenceless from behind prison walls.

Thank you for the vital part you play in our work. We could not do it without you. We look forward to journeying hand in hand with you into 2023 and beyond. We are stronger together!

In 2022, through both hardship and triumph, we have grown together as unlikely allies working with a common cause in adversarial justice systems.

2022 AT A GLANCE

27,600+ clients served 11,250+ clients released

317 active paralegals

35 legal offices

18 University of London graduates

Alexander McLean

Through public interest litigation, our defenders have secured two changes to the law that will benefit the whole of Kenya’s population. Now, defendants with mental health conditions will receive treatment rather than indefinite imprisonment. People charged with sexual offences will receive proportionate sentences.

28%

of staff have lived experience of incarceration

£5.1m income raised

Paralegal Pamela Nyanje Indiatsi and Alexander McLean celebrate with Officer Emily Mudei on the day of Pamela’s release. Naivasha Women Prison, July 2022.

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Justice Defenders | Annual Report 2022

Justice Defenders | Annual Report 2022

OUR WORK

Some things can only be seen through eyes that have cried. So we work within defenceless communities to offer world-class law degrees, paralegal training, and free quality legal services to those without.

We train paralegals and lawyers within defenceless communities to provide legal services for themselves and others.

Our work not only helps ensure everyone has access to a fair hearing and reduces congestion in overflowing prisons but reforms the criminal justice system. We position our paralegals to influence the practice of the law through lived experience. Through strategic public interest litigation, we’re driving systems-change to benefit generations to come.

Because everyone deserves a fair hearing.

Founded in 2007, Justice Defenders is a movement from all walks of life, working in 34 prisons and one community legal office across three African countries. We are a community of incarcerated people, prison officers, lawyers, judges, and allies. Unlikely companions, working together for justice.

LIFE-CHANGING IMPACT

PREVENTING INDEFINITE INCARCERATION

IN MANY COUNTRIES, SUSPECTS ARE DETAINED IN PRISON ALMOST AUTOMATICALLY ONCE THEY ARE ARRESTED. WHATEVER THE OFFENCE.

Some, yes, are guilty. Many are poor, vulnerable, and unjustly targeted. Regardless, lives are lost waiting for justice to arrive.

In Kenya, people with mental health problems convicted of a crime have been incarcerated at the President’s pleasure; meaning the defendant does not have a defined sentence. Armed with legal knowledge, our paralegals petitioned the Kenyan High Court, challenging the treatment of people with mental illness. In February, High Court Judge Justice Anthony Mrima ruled in favour of our petition.

Isaac Ndegwa Kimaru, one of the petitioners who successfully reformed a law sentencing people with mental health conditions to indefinite incarceration in Kenya.

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Livingstone Wacha working with Walter Obong at Luzira Upper Prison.

Justice Defenders | Annual Report 2022

Justice Defenders | Annual Report 2022

If we get sentencing wrong, then I don’t think we’re able to get anything else right. So I’m behind Justice Defenders one hundred per cent – in the mental health issues and your petitions, those petitions are groundbreaking.

Hon. AbdulQadir Lorot

Chief Magistrate and Chair of the Court Users Committee at the National Council Administration of Justice, Kenya

SECURING PROPORTIONATE SENTENCING

WE AREN’T NAIVE ABOUT THE CRIMES PEOPLE HAVE COMMITTED. WE’RE SUPPORTING THE JUDICIARY TO FOLLOW DUE PROCESS.

Ensuring that each defendant can effectively engage at their hearing and that judges are able to decide just sentences.

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Mandatory minimum sentences for sexual offences in Kenya meant judges had no power for discretion when sentencing. Through our paralegals’ work to reform the criminal justice system, judges will now be able to use their discretion to sentence people convicted of sexual offences. Sentences can now be proportional, fair and offer the best opportunity for rehabilitation.

Peter Mutindi at Thika Main Prison celebrating his fellow paralegal’s release.

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Justice Defenders | Annual Report 2022

Justice Defenders | Annual Report 2022

Together we are ensuring that those who are guilty are taken through the entire justice system in a just, procedural and fair way. Most importantly, together we help ensure that no innocent party has been convicted for an offence he did not commit.

Hon. Valerie Emelda Adhiambo Magistrate in Kenya

UNITING UNLIKELY ALLIES FOR DIGITAL JUSTICE

WHEN WE REMOVE OUR BIAS AGAINST IMPOVERISHED AND INCARCERATED PEOPLE WE SEE UNTAPPED POTENTIAL BEHIND PRISON WALLS.

We see leadership skills in the prison staff room; determination hidden on death row; and the power of justice defenders within every defenceless community.

judiciary and prison services standing with us. Helping us to implement digital forms of justice throughout and beyond the Covid-19 pandemic. By bringing paralegals – both incarcerated people and prison officers – together with prosecutors, the police, judges, experienced lawyers, and academics, we’re creating remarkable possibilities for good.

In 2022, we facilitated 43,100 virtual court attendances. This wouldn’t be possible without the unlikely allies within our community, the

Paralegals Hellen Nayiga, Officer Aminah Niagaga and Favour Kirabo in Luzira Women’s Prison, Uganda.

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Justice Defenders | Annual Report 2022

Justice Defenders | Annual Report 2022

SPOTLIGHT ON OUR VALUES

With this legal training, the relationship has now changed in the sense that we have to work hand in hand. Both groups cannot work in isolation. They [prison officers] need our support in as much as we need their help for clients’ cases… It is really smooth because we all have a common goal.

We courageously act for a new and better world.

We seek to do what hasn’t been done before, or that which we haven’t done before. We intentionally reach into the painful lives of others, from the frailty inside ourselves, to offer a helping hand. We act bravely, take risks, and move forward to a preferred future. One where justice is accessible, reliable, and can be practised best by those who need it most.

Paralegal Hellen Nayiga Luzira Women’s Prison, Uganda

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Isaac Ndegwa Kimaru

Justice Defenders | Annual Report 2022

Justice Defenders | Annual Report 2022

AUDACIOUS INNOVATION

EXPANSION OUTSIDE OF PRISONS

WE ARE WORKING TOWARDS A POSTURE OF RADICAL INCLUSION TO ENSURE THAT THE DEFENCELESS BECOME THE DEFENDERS.

Our work intentionally includes those who would consider themselves – or may be considered by others – to be outsiders, marginalised, or in conflict with the law. If these defenders can be unleashed within the justice system, they can serve the community and strengthen the system, ensuring a fair hearing for all.

In Nairobi, we opened Makadara Legal Office. Under the leadership of qualified advocates, formerly incarcerated paralegals prepare clients for self-representation and draft and file court submissions. Ensuring people not only released on bail have access to quality, free legal services, but anyone with a criminal justice need in the whole of Nairobi. Provided by the people who understand justice best.

WORKING WITH THE POLICE AND JUDICIARY

WHO WOULD IMAGINE PRISON OFFICERS GOING TO COURT TO ADVOCATE FOR INCARCERATED PEOPLE AND WIN THEM THEIR FREEDOM?

Or police officers providing legal services to people who have gotten on the wrong side of the law? While we focus our work on the criminal justice system, we’re not doing this work alone.

for defendants. At police stations, we found that many civil matters were treated as criminal matters. Because many defendants lack knowledge of the law, many entered a guilty plea. Fortunately, having heard the impact of our work, the Assistant Inspector General of Police reached out to us to work in partnership. We hope to design a programme together that best serves detainees.

Now formally registered in The Gambia, we’ve expanded into every prison in the country. At the invitation of the judiciary, we’ve established a legal office in the court building in the capital Banjul to facilitate a smoother judicial journey

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Assistant Inspector General of Police Ebrima Bah giving Hadim Touray his paralegal certificate.

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Some of the Makadara Legal Office team.

Justice Defenders | Annual Report 2022

Justice Defenders | Annual Report 2022

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

OFFERING ACCREDITED PARALEGAL QUALIFICATIONS

THE EDUCATION OFFERED TO PEOPLE IN PRISON SHOULD BE OF A SIMILAR STANDARD TO THAT OFFERED TO THOSE WHO MAKE LAWS AND SEND PEOPLE TO PRISON.

in a year-long course in paralegal studies delivered by Justice Defenders, in partnership with Strathmore University in Kenya.

Because ultimately we want to move our defenders from those who’ve been in conflict with the law to the ones making and implementing it.

We have a total of 59 graduates from the University of London Law degree course. Now, we’re further democratising access to higher legal education. To improve the quality of our legal services, we’ve partnered with local universities to offer accredited qualifications in paralegalism. In October, we welcomed the first cohort of 40 students who enrolled

Paralegals Francis Munyao and James Kuria Kimani in our legal office at Thika Main Prison.

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Justice Defenders | Annual Report 2022

Justice Defenders | Annual Report 2022

By empowering the accused persons, it makes the work of the prosecution very easy because these people get to know of their rights and they’re able to articulate their issues and appreciate that the system is really not punishing them, but just providing them an opportunity to correct the wrong they might have committed.

Jacqueline Njagi

Assistant Director of Public Prosecution and Head of Sexual and Gender Based Violence Division, Kenya

REFRAMING DEFENCELESS COMMUNITIES

WE ARE DEMONSTRATING A RADICAL MODEL OF COMMUNITY BUILDING AND URGENT CHANGE WITHIN THE CRIMINAL JUSTICE SYSTEM.

Our approach is people-centred, affordable, adaptable, collaborative, and sustainable. It provides the most vulnerable with the protection of the law. It reframes ‘defenceless communities’ as defenders, advising on criminal law, and helping shape the law to come. It is relieving pressure in the criminal justice system where it is most felt, whilst strengthening society as a whole.

93% of 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.

Paralegal Ann Nyambura at our legal office in Naivasha Women Prison, Kenya.

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Justice Defenders | Annual Report 2022

Justice Defenders | Annual Report 2022

OUR GROWING COMMUNITY

SIGNIFICANT INVESTMENTS

Sizeable multiple-year commitments from our closest supporters, coupled with an investment from MacKenzie Scott, meant our income more than doubled from the previous year. These gifts have made us bolder; we reject the old proverb that beggars can’t be choosers. People in conflict with the law deserve excellent legal services and training. Together with our supporters, we want to see them become the ones making and implementing the law. Lawyers, judges, academics, business people, and politicians. That’s why we’re advancing our model and moving towards an identity of a law firm and legal college, focused on excellence while working with humility, bravery and solidarity.

KEY HIRES

In 2022, alongside training 325 paralegals* we focused on strengthening our operations to support our talented legal team to flourish. We welcomed a Chief Development and Communications Officer and three directors to lead our HR, Finance and IT functions. With new defenders bringing broad expertise and experience, our departments will support us as we expand the delivery of our legal services.

EXPANDING OUR UNLIKELY COMMUNITY

We are delivering world-class legal practice with, from, and for defenceless communities inside and outside prisons. Whilst we focus our work on the criminal justice system, we’re not doing this work alone. It’s important that governments, civil society, and businesses work together to implement lasting solutions to deliver justice and ensure inclusive participation at all times. Serving together and calling out the potential in each other to contribute to change, hope, and peace in our environment.

*To ensure a high quality of service, even after our paralegals are released, we regularly train new and existing paralegals. At the end of 2022 we had 317 active paralegals.

COMMUNITY SNAPSHOTS

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  1. After giving a talk on the power of justice at the University of Iowa alongside the Chief Justice of Kenya Martha Koome, Justice Defenders CEO Alexander McLean meets with some of the members of the delegation from the Kenyan judiciary.

  2. Justice Defenders Legal Officer William Okumu (far left) and Country Director Miriam Wachira (far right) speak at the African Seminar on the Abolition of the Death Penalty and meet with alumni Susan Kigula and Peter Ouko.

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  1. Justice Defenders Advocate and CBS journalist Anderson Cooper with Kenya Country Director Miriam Wachira.

  2. Uganda Country Director Karen Saidi (far right) at a panel discussion at Future Lawyer Week Africa conference.

  3. Some of Justice Defenders’ community of Advocates connect at a dinner in New York.

  4. The Gambia Country Director Tim Bisong, Secretary General of Commonwealth Magistrates & Judges Association Karen Brewer, and paralegal Sheriff Jallow.

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Justice Defenders | Annual Report 2022

Justice Defenders | Annual Report 2022

SPOTLIGHT ON OUR VALUES

We’re building bridges in adversarial justice systems.

We are intentionally inclusive, reaching towards those who are most often silent, excluded, or powerless. We work with those whom others would ignore or avoid. We value radical kinship, within our community and in partnership with other agencies. We are seeking allies out of adversaries, who will drive us forward with the hope of a better future, without being limited by our past.

On the day of his release, Patrick Mokoha hands over a client’s case to Ismail Mutebi while Daniel celebrates.

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Justice Defenders | Annual Report 2022

Justice Defenders | Annual Report 2022

FINANCIALS

Our income

OUR BOARDS OF TRUSTEES

Justice Defenders is governed by a board of trustees, who make sure the organisation is transparent, accountable and stays on track to achieve its goals.

Amount raised: £5,108,399

Individual donations: £3,389,348 Corporate and trusts: £1,566,293 Gifts in kind: £149,854 Interest received: £2,903

Our 2022 board members:

US UK Toby Brown Sally Cook Purdey Castle George Daly Trevor Dighton Trevor Dighton James Holt David Hollow Rich Hoops Tim Johnston Alexander McLean Anne Merriman

KENYA

Luis Franceschi Pauline Skaper

Our investments

Programmes: £2,229,509 (89%) Raising funds: £265,143 (11%)

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Justice Defenders | Annual Report 2022

SPOTLIGHT ON OUR VALUES

We’re servants, sinners, and saints.

We aspire to be servant lawyers. We recognise that the law can help us gain power, status, and wealth. But we choose to give away some of those things, so we may step towards those on the margins of society. Some of us are in prison. Some of us are free. We are unlikely companions; we are a band of misfits. We have very little to offer but everything to give.

STRONGER TOGETHER

Thank you for standing in solidarity with us.

We are on a mission to help one million defenceless people in conflict with the law get a fair hearing by 2030.

Your support is vital in helping us to deliver world-class legal practice with, from, and for defenceless communities inside and outside of prison.

Thank you. Asante. Weebale. Jerefeff.

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Phoinah Namubiru

Designed with Thoughtcraft

Justice Defenders | Annual Report 2022

REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2022

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TABLE OF CONTENT

Reference and administrative information 28
Trustees Report 29 - 34
Auditor’s Report 35 - 39
Consolidated Statement of Financial Activities 40
Consolidated Balance Sheet 41
Consolidated Cash Flow Statement 42
Notes to the Financial Statements 43 - 54

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Justice Defenders Annual Report 2022

Reference and administrative information

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
Dr A Merriman MBE
Mr D Hollow
Mr T Dighton
Mr J Holt
Mr T Johnston
Miss S Cook
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
440 Strand, London, WC2R 0QS
HSBC UK Commercial
28 Borough High St, 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

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Justice Defenders Annual Report 2022

Trustees’ Annual Report and Auditor’s Report

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 one-to-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 2022, 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. Jena Lee Nardella – Chief Development and Communications Officer

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.

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Justice Defenders Annual Report 2022

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.

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 counseling services to all staff.

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Justice Defenders Annual Report 2022

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:

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the trustees are aware:

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.

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Justice Defenders Annual Report 2022

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 re-appointed as the charitable company’s auditor and has expressed its willingness to continue in that capacity.

The trustees’ annual report has been approved by the trustees and signed on their behalf by

Mr. D. Hollow (Trustee) Date: 21 July 2023

Mr. T Dighton (Trustee) Date: 21 July 2023

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Justice Defenders Annual Report 2022

ACHIEVEMENTS AND PERFORMANCE

Financial Review

In the year ending 31 December 2022 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 2022, Justice Defenders received income of £ 5,108,399 (2021: £ 2,454,575).

Of this £ 375,280 (2021: £ 383,853) is restricted and £ 4,733,119 (2021: £ 2,070,722) is unrestricted. During the year expenditure was £ 2,494,652 (2021: £ 1,830,533) of which £384,759 (2021: £ 361,989) was spent from restricted funds and £ 2,109,893 (2021: £1,468,544) from unrestricted funds, leaving a reserves balance of £3,973,088 (2021: £1,359,341).

Reserves Policy

Justice Defenders has a reserves policy with the intention of ensuring that at any given time there are at least six months of operating costs covered. There is a planned full and detailed review of the reserves policy for 2023 based on the current strategy and work plan for the coming financial periods.

As at 31 December 2022, Justice Defenders held unrestricted free reserves of £ 3,775,700 (2021: £ 1,152,474) and restricted reserves of £ 197,388 (2021: £206,867) in addition to the fixed assets. It is noted that the balance of unrestricted reserves as at 31 December 2022 exceeds the upper target reserve figure. This is largely on account of a large one off donation received in JD USA in the year that it is intended will be used over the next three years, to continue to support the growth and development of the organization and to facilitate planned innovation and development of the programmatic opportunities for the organization as a whole.

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. Following the last full review of these policies in 2020, a new review is underway at the start of 2023 and at such time as recommendations are made and a report made available these will be reviewed and implemented across the teams as applicable.

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Justice Defenders Annual Report 2022

Fundraising disclosures

Justice Defenders’ approach to fundraising is largely focused on trusts and foundations and high net – worth individuals, some institutional funders and corporate donations totaling 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.

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Justice Defenders Annual Report 2022

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 2022 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).

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.

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

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Justice Defenders Annual Report 2022

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.

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 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.

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:

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Justice Defenders Annual Report 2022

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.

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 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:

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Justice Defenders Annual Report 2022

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 g - - - - - - - - - - uidance for auditors/Auditors responsibilities for audit/Description of auditors responsibilities for aud it.aspx. This description forms part of our auditor’s report.

Use of our report

38

Justice Defenders Annual Report 2022

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:

39

Justice Defenders Annual Report 2022

Consolidated Statement of Financial Activities (incorporating an income and expenditure account)

FOR THE YEAR ENDED 31 DECEMBER 2022

Note
Income from:
Donations and legacies
3
Other income		 2022
2021
Unrestricted
Restricted
Total Unrestricted
Restricted
Total
£
£
£
£
£
£
4,730,216
375,280 5,105,496
2,069,531
383,853 2,453,384
2,903
-
2,903
1,191
-
1,191
Total income 4,733,119
375,280 5,108,399
2,070,722
383,853 2,454,575
Expenditure on:
Charitable activities:
4a
4a
Legal Education
Legal Practice
Improving Prison Conditions
Promoting human rights in the justice
system
Covid Response		 265,143
-
265,143
233,449
-
233,449
249,991
33,246
283,237
309,099
65,737
374,836
1,417,790
248,195
1,665,985
637,491
294,570
932,061
8,352
19,923
28,275
6,866
1,682
8,548
168,617
83,395
252,012
267,686
-
267,686
-
-
-
13,953
-
13,953
Total expenditure 2,109,893
384,759 2,494,652
1,468,544
361,989 1,830,533
Net income / (expenditure) for the year
5
Transfers between funds
Net movement in funds
Reconciliation of funds:
Total funds brought forward		 2,623,226
(9,479)
2,613,747
602,178
21,864
624,042
-
-
-
-
2,623,226
(9,479)
2,613,747
602,178
21,864
624,042
1,152,474
206,867
1,359,341
550,296
185,003
735,299
Total funds carried forward 3,775,700
197,388 3,973,088
1,152,474
206,867
1,359,341

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.

40

Justice Defenders Annual Report 2022

Company no. 06260329

Consolidated Balance Sheet

AS AT 31 DECEMBER 2022

Not
e
Fixed assets:
Tangible assets
10
Current assets:
Debtors
11
Cash at bank and in hand
Liabilities:
Creditors: amounts falling due within one year
12
Net current assets		 Group
Charity
2022
2021
2022
2021
£
£
£
£
73,531
61,462
73,531
61,462
73,531
61,462
73,531
61,462
159,045
158,580
50,044
58,729
3,869,137
1,219,591
119,872
880,502
4,028,182
1,378,171
169,916
939,231
(128,625)
(80,292)
(112,044)
(70,440)
3,899,557
1,297,879
57,872
868,791
Total assets less current liabilities 3,973,088
1,359,341
131,403
930,253
The funds of the charity:
14a
Restricted income funds
Unrestricted income funds:
General funds
Total unrestricted funds		 197,388
206,867
101,595
79,857
3,775,700
1,152,473
29,808
850,395
3,775,700
1,152,473
29,808
850,395
Total charity funds 3,973,088
1,359,341
131,403
930,253

Approved by the trustees and signed on their behalf by;

Trustee Mr. D Hollow

Date: 21 July 2023

Trustee

Mr. T Dighton

Date: 21 July 2023

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Justice Defenders Annual Report 2022

Consolidated Statement of Cash Flows

FOR THE YEAR ENDED 31 DECEMBER 2022

Reconciliation of net income to net cash flow from operating activities
Net income for the reporting period
(as per the statement of financial activities)
Depreciation charges
Loss / (Profit) on fixed asset disposals
(Increase) / Decrease in debtors
Increase / (decrease) in creditors		 Reconciliation of net income to net cash flow from operating activities
Net income for the reporting period
(as per the statement of financial activities)
Depreciation charges
Loss / (Profit) on fixed asset disposals
(Increase) / Decrease in debtors
Increase / (decrease) in creditors		 2,022
£
2,613,747
32,350
827
(464)
48,333		 2021
£
624,041
25,109
(698)
(122,958)
40,526
Net cash provided by operating activities 2,694,793 566,020
Cash flows from operating activities
Net cash provided by operating activities
Cash flows from investing activities:
Proceeds from the sale of fixed assets
Net purchase of fixed assets
Net cash (used in) investing activities
Change in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year		 2022
2021
£
£
£
£
2,694,793
566,020
359
736
(45,607)
(60,435)
(45,248)
(59,699)
2,649,545
506,321
1,219,592
713,271
506,321
713,271
Cash and cash equivalents at the end of the year 3,869,137 1,219,592
Analysis of cash and cash equivalents
Cash at bank and in hand		 At 1 January
2022
Cash flows
Other changes
At 31
December
2022
£
£
£
£
1,219,592
2,649,545
-
3,869,137
Total cash and cash equivalents 1,219,592
2,649,545
-		 3,869,137

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Justice Defenders Annual Report 2022

Notes to the

Financial Statements

FOR THE YEAR ENDED 31ST DECEMBER 2022

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 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.

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.

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Justice Defenders Annual Report 2022

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.

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.

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.

For grant income, entitlement has previously been assumed when the formal offer of funding is communicated in writing to the charity. The Trustees have taken a more prudent approach this year for multi-year grants and have decided no longer to reflect grants as receivable where no receipt has occurred in the year, as this reflects a more appropriate definition of entitlement under the Charities SORP.

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

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Justice Defenders Annual Report 2022

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

1.i Expenditure and irrecoverable VAT

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:

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 11%
● Legal Education 9%
● Legal Training & Practice 68%
● Improving Prison Conditions 1%
● Advocacy costs 11%

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.

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.

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Justice Defenders Annual Report 2022

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.o Creditors and provisions

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.

1, q Employee benefits

●
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.

  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.

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

46

Justice Defenders Annual Report 2022

liabilities that are denominated in foreign currencies are retranslated at the rates prevailing

are considered to be relevant. Actual results may differ from these estimates.

on the reporting end date. Gains and losses arising on translation are included in net income/ (expenditure for the period).

  1. Critical accounting estimates and judgements

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

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.

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

3 Income from donations and legacies

Individual donations
Corporates & Trusts
Gifts in kind		 2022
2021
Unrestrict
ed
Restricted
Total
Unrestricted
Restricted
Total
£
£
£
£
£
£
3,371,989
17,359
3,389,348
1,542,465
1,991
1,544,456
1,208,373
357,920
1,566,293
378,277
381,861
760,138
149,854
-
149,854
148,789
-
148,789
4,730,216
375,280
5,105,496
2,069,531
383,852
2,453,383

Included within individual donations is an amount of £nil (2021: £9,486) in respect of legacies.

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Justice Defenders Annual Report 2022

4a Analysis of expenditure (current year)

Charitable activities

Staff costs (Note 6)
Pro bono services
Programme Activities and Direct costs
Operational support
Support costs
Governance costs		 Raising
funds
Legal
Education
Legal
Practice
Covid
Response
Improving
Prison
Conditions
Promoting
human rights
in the justice
system
Governance
costs
Support costs
2022 Total
2021 Total
£
£
£
£
£
£
£
£
£
£
66,144
90,140
357,533
-
-
103,051
-
353,131
970,000
744,825
-
77,492
30,583
-
-
-
34,279
7,500
149,854
148,789
-
40,441
709,965
19,923
57,094
-
41,520
868,943
447,004
107,132
-
-
-
-
-
268,820
129,906
505,858
489,916
173,276
208,073
1,098,081
-
19,923
160,145
303,099
532,056
2,494,655
1,830,534
58,526
47,885
361,798
-
5,321
58,526
-
-532,056
-
33,341
27,279
206,107
-
3,031
33,341
-303,099
-
-
Total expenditure 2022 265,143
283,237
1,665,985
-
28,275
252,012
2,494,655
1,830,534
Total expenditure 2021
233,449
374,836
932,061
13,953
8,548
267,686
()
-
1,830,533

48

Justice Defenders Annual Report 2022

4b Analysis of expenditure (prior year)

Charitable activities

Staff costs (Note 6)
Pro bono services
Programme Activities and Direct costs
Operational support
Support costs
Governance costs
Total Expenditure 2021		 Staff costs (Note 6)
Pro bono services
Programme Activities and Direct costs
Operational support
Support costs
Governance costs
Total Expenditure 2021		 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
-
122,268
11,363
-
-
-
-
15,158
148,789
144,703
-
44,252
306,744
7,591
528
58,309
-
29,579
447,004
442,835
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
87,650
93,911
331,818
6,261
6,261
100,172
-
-626,073
-
1,420
1,521
5,375
101
101
1,623
-10,141
-
-
233,449
374,836
932,061
13,953
8,548
267,686
-
1,830,534
1,514,531

49

Justice Defenders Annual Report 2022

5. Net income for the year

This is stated after charging / (crediting):

This is stated after charging / (crediting):
Depreciation
Profit on disposal of fixed assets
Auditor's remuneration (excluding VAT):
Audit-Current year
Audit-prior year over accrual
Foreign exchange (losses)
6. Staff costs were as follows:
Salaries and wages
Redundancy and termination costs
Social security costs
Employer’s contribution to defined contribution
pension schemes		 2022
2021
£
£
32,351
25,109
(827)
698
9,000
10,000
-
(860)
140,882
(41,509)
2022
2021
£
£
875,967
670,193
-
-
55,120
47,444
38,913
27,188
970,000
744,825

There were no redundancy or termination costs accrued at the balance sheet date / settled and paid at the balance sheet date.

One employee earned between £90,000 and £100,000 during the year (2021: one between £90,000 and £100,000).

The total employee benefits (including pension contributions and employer's national insurance) of the key management personnel were £480,922 (2021: £356,068).

The charity trustees were neither paid nor received any other benefits from employment with the charity in the year (2021 £nil). No charity Trustee received payment for professional or other services supplied to the charity (2021: £nil).

No trustees received expenses or payment for reimbursement of travel and subsistence costs totalling in the year (2021: £nil).

7. Staff numbers

The average number of employees (head count based on number of staff employed) during the year was 49 (2021: 46).

  1. Related party transactions

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Justice Defenders Annual Report 2022

There were no loans made to the charity in the year (2022: £nil). There were no related party balances at the year end (2022: £Nil in other debtors)

Aggregate donations and other restricted income from Trustees were £3,230 (2021: £3,181).

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
fittings equipment Motor vehicles Total
£ £ £ £
Cost or valuation
At the start of the year 35,613 90,919 4,884 131,416
Additions in year 9,993 35,614 - 45,607
Disposals inyear -3,585 - - -3,585
At the end of theyear 42,021 126,533 4,884 173,437
Depreciation
At the start of the year 23,657 41,734 4,564 69,955
Charge for the year 4,942 27,089 320 32,350
Eliminated on disposal -2,399 - - -2,399
At the end of theyear 26,200 68,823 4,884 99,906
Net book value
At the end of theyear 15,821 57,710 - 73,531
At the start of theyear 11,956 49,185 320 61,461

All of the above assets are used for charitable purposes.

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Justice Defenders Annual Report 2022

  1. Debtors
Other debtors
Prepayments and accrued income		 Group
2022
2021
£
£
18,373
13,301
140,672
145,279
159,045
158,580		 Charity
2022
2021
£
£
17,519
13,301
32,525
45,428
50,044
58,729

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

12. Creditors: amounts falling due within one year

Trade creditors
Taxation and social security
Other creditors
Accruals		 Group
2022
2021
£
£
23,557
1,759
13,819
16,673
2,552
2,630
88,696
59,230
128,625
80,292		 Charity
2022
2021
£
£
23,557
1,759
13,819
16,673
2,552
2,630
72,115
49,378
112,044
70,440
  1. a Analysis of net assets between funds (current year)
Tangible fixed assets
Net current assets
Net assets at 31 December 2022		 General
unrestricted
Restricted
Total funds
£
£
£
73,531
-
73,531
3,702,170
197,388
3,899,557
3,775,700
197,388
3,973,088

52

Justice Defenders Annual Report 2022

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

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

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.

14.a Movements in funds (current year)

Restricted funds:
Legal Education
Legal Practice
Improving Prison Conditions
Promoting human rights in the justice system
Total restricted funds
General funds
Total funds		 At 1 January
2022
Income & gains
Expenditure &
losses
At 31 December
2022
£
£
£
£
45,883
19,049
-33,246
31,686
141,402
260,158
-248,195
153,365
19,583
1,560
-19,923
1,220
94,512
-83,395
11,117
206,868
375,279
-384,759
197,388
1,152,474
4,733,120
-2,109,893
3,775,701
1,359,341
5,108,399
-2,494,652
3,973,088

53

Justice Defenders Annual Report 2022

14.b Movements in funds (prior year)

Restricted funds:
Legal Education
Legal Training & Practice
Improving Prison Conditions
Total restricted funds
General funds
Total funds		 At 1 January
2021
Income & gains
Expenditure &
losses
At 31 December
2021
£
£
£
£
58,299
53,321
(65,737)
45,883
107,431
328,541
(294,570)
141,402
19,274
1,991
(1,682)
19,583
185,003
383,853
(361,989)
206,867
550,296
2,070,722
(1,468,545)
1,152,473
735,299
2,454,575
(1,830,534)
1,359,340

Purposes of restricted funds

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

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

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.

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.

  1. 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.

© 2022 by Justice Defenders. All rights reserved.

54

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