Company number. 06260329 Charity number: 1121764 Justice Defenders Report and financial statements For the year ended 31 December 2024 Gsfi&co C.riffin s-.cfie Moscrop & Co 100 YEARS Page O of 26
TABLE OF CONTENr Reference and administrative Information Trustees Report Auditorfs Report Statement of Financial Activities 12 Balance Sheet 13 Cash Flow Statement 14 Notes to the Financial Statements 15-27 Page1 of 26 Griff in Stone Moscrop & Co CHARTEREDACCWNTANYS®ISIEIEDwwrr(%s
justice Defenders Annual ReFX)rt 2024 Reference and administrative information Company number 06260329 Charity number Registered off Ice 1121764 Bryden Johnson,1-4 Kings Parade, Lower Coombe Street, Croydon, CRO1AA England & Wales United Kingdom Country of reglstratlon Country of incorporation Trustees Trustees, who are also directors under company Law, who served during the year ar)d up to the date of this report were as follows: Dr A Merriman MBE-Deceased Mr D Hollow-Resigned 1st May 2024 MrT Dighton-Resigned 22nd May 2024 Miss S Cook-Re5igned1st May 2024 Missj Lintott-Appointed 1st May 2024 Prof L Franceschi-appointed1st May 2024 Mrj Coutson-Appointed 23rd July 2024 l<ey management personnel Alexander McLean Karen Saidi Miriam Wachira Peter Tibigambwa Ruth Ouso Tim Bisong Chief Executive Officer Uganda Country Director-Left1st july 2024 Kenya Country Director-Left 30th June 2024 Chief Operations Off icer-Appointed 1st july 2024 Director of Finance Gambia Country Director-Left 31st December 2024 Bankers Coutts & Co 440 Strand. London, WC2R OQS HSBC UI( CommerciaL 28 Borough High St, London SE11YB Auditor Griffin Stone Moscrop & Co Chartered Accountants and Statutory Auditor Griffin Stone Moscrop121-27 Lambs Conduit Street, London. WC1N 3GSI Patrons Dame Linda Dobbs Lord Paul Boateng lon Snow Lord Rowan Williams Rev'd Rose Hudson-wilkin 0 2024 by justice Defenders. All rights reserved. Page 2 of 26 Grlffln Stone Moscrop & Co CADATEDIrOLrNNrS®TEftf.DAUDTrS
justice Defenders Annual Report 2024 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 COP7es 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 Afric& 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 2024. the senior management team comprised Alexander McLean - Founder and CEO. Peter Tibigambwa - COO, Anthony Makumbi Countries Lead. Matteo Cassini - Director of Growth & Fundraising. Miriam Wachira - Kenya County Director (Left 31 july 2024}. Karen Saidi - Uganda Country Director (Left 31st July 2024). Tim Bisong - Gambia Country Director. Ruth Ouso-Director of Finance. Shelley Thames - US Operations resigned in January 2024. 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. 0 2024 by justice Defenders. All rights reserved. Page 3 of 26 Griffin Stone Moscrop & Co
Justice Defenders Annual Report 2024 The companys 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 WCIA IDU). The company's current policy concerning the payment of trade creditors is to: Settle the terms of payment with suppliers when agreeing on the terms of each transaction. Ensure that suppliers are made aware of the terms of payment by the inclusion of the relevant terms in contracts. and Pay in accordance with the companys contractual and other legal obligations. 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. Kenya and Gambia by the Countries Lead with suitably qualif led 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 Defender& RISK MANAGEMENT The charity has a risk management strategy comprised ofr. A bi-annual Teview of the risks the ooanisation may face The establishment of systems and procedures to mitigate the risks identified in the plan (prevention) The implementation of procedures designed to minimise any potential impact on the organisation should those risks arise (contingency). 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 govemmental 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 intemal and external training and development activities to promote their well-being and development and offer external counselling seNices to all staff. 0 2024 by Justice Defenders. All rights reserved. Page 4 of 26 Griffin Stone Moscrop & Co
justice Defenders Annual Report 2024 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 trusteeg 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 twstees 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 f inancial statements. the trustees are required to: Select suitable accounting policies and then apply them consistently Observe the methods and principle5 in the charities SORP Make judgements and estimates that are reasonable and prudent State whether applicable UK Accounting Standards and statements of recommended practice have been followed. subject to any material departures disclosed and explained in the financial statements Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the f inancial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. In so far as the trustees are aware: There is no relevant audit information of which the charitable company's auditor is unaware The trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the auditor is aware of that information. The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable companys website. Legislation in the United Kingdom governing the preparation arKI dissemination of financial statements may differ from legislation in other jurisdictions. 0 2024 by Justice Defenders. All rights reserved. Page 5 of 26 Griffin Stone Moscrop & Co
justice Defenders Annual Report 2024 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 rnembers of the charity, but this entitles them only to voting rights. The trustees have no beneficial interest in the charity. AUDITOR Griff in Stone Moscrop & Co wa5 re-appointed as the charitable company's auditor and has expressed its willingness to continue in that capacity. ACHIEVEMENTS AND PERFORMANCE Financial Review In the year ending 31 December 2024, the US charity became the parent of the group and is no longer consolidated under the UK charity. The accounts have been prepared and therefore, the figures included in the financial review below. in respect of the current year, reflect the position of the UK and the branches. During 2024, Justice Defenders received income of £ 2,121.897 (2023: £ 2.872,761). Of this £365.939 (2023: £ 367.082) is restricted and £1.755,958 (2023.. £ 2.505,679) is unrestricted. During the year, expenditure was £2.274,868 (2023: £ 2,615,902) of which £390.573 (2023: £ 372,979) was spent from restricted funds and £1,884.296(2023: £2,242.923) from unrestricted funds, leaving a reserves balance of £235.290 (2023: £388.261). 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 will be a detailed review of the reseNes policy for 2025 based on a strategy review and work plan for the coming financial periods. As of 31 December 2024, justice Defenders held unrestricted free reserves of £164,227 (2023: £ 292.564) and restricted reserves of £71.064 (2023: £95.698). Remuneration policy A comprehensive salary review was conducted and implemented in 2023, the next review is scheduled for 2026. The board may review salaries annually and recommends pay rises based on benchmarking against similar-sized charities and inflationary cost of living factors. Every two years. a comprehensive benchmarking exercise is conducted using external consultants to ensure a suitable and robust salary structure for Justice Defender 0 2024 by justice Defenders. All rights reserved. Page 6 of 26 Griffin Stone M05crop & Co
justice Defenders Annual Report 2024 Fundraising disclosures Justice Defenders. approach to fundraising is largely focused on twsts and foundations and high net worth individuals. some institutional funders and corporate donations totalling around 150 - 200 organisation51people. 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 individualsfinstitutions 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-streeY presence. Furthermore. justice Defenders does not use professional fundraisers or commercial participator5. 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 otheThvise. of any fundraising code or regulation. The trustees. annual report has been approved by the trustees and signed on their behalf by Prof. L. Franceschi {Trustee) Miss. J. Lintott (Trustee) Date: Date: ll/q/ 0 2024 by Justice Defenders. All rights reserved. Page 7 of 26 Griffin Stone Moscrop & Co cTrldATEIEDXCCtyIT'PE1*TEwAULlT
justice Defenders Annual Report 2024 Independent Auditor's Report to the Members of Justice Defenders OPINION We have audited the financial statements of Justice Defenders UK entlty and overseas branches for the year ended 31 December 2024 which comprise the Statement of Financial Activities. the company Balance Sheets, the Statement of Cash Flows and notes to the financial statements. including significant accounting policie5. 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: give a true and fair view of the state of overseas branches and UK companls affairs as at 31 December 2024, and of the organisation's profit for the year then ended", have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice. and have been prepared in accordance with the requirements of the Companies Act 2006. Basis foropinion We conducted our audit in accordance with International Standards on Auditing {UK) (ISAS (UK)) and applicable taw. Our responsibilities under those standards are further described in the Auditorfs 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 concem In auditing the f inancial statements, we have concluded that the trusteeg use of the going concern basis of acc¢)unting 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 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. 0 2024 by justice Defenders. All rights reSeed. Page 8 of 26 Griffin Stone Moscrop & Co
justice Defenders Annual Report 2024 Other information The other information comprises the information included in the annual report. other than the financial statements and our auditorfs report thereon. The trustees are responsible for the other infomiation contained within the annual report. Our opinion on the f inancial statements does not cover the other information and. except to the extent otherwise explicitly ststed 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 audtt. 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 statement5 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 the information given in the trustees report for the financial year for which the financial Statements are prepared is consistent with the f inancial statements. and the trustees reports have been prepared in accordance with applicable legal requirements. Matters on which we are required to report by exception In the light of the knowledge and understanding of the UK entity and overseas branches 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: adequate accounting records have not been kept by the company. or returns adequate for our audit have not been received from branches not visited by us", or the company f inancial statements are not in agreement with the accounting records and returns; or certain disclosures of trusteeg remuneration specified by law are not made: or we have not received all the information and explanations we require for our audit; or the trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies exemptions in preparing the trustees report and from the requirement to prepare a strategic reporL Responsibilities of trustees 0 2024 by justice Defenders. All rights reserved. Page 9 of 26 Griffin Stone Moscrop & Co
justice Defenders Annual Report 2024 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 f raud or error. In preparing the financial statements. the trustees are responsible for assessing the companys 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 company or to cease operations. or have no realistic alternative but to do so. Auditorfs responsibilities for the audit of the finanaal 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 auditorfs 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 irregutarities, including fraud is detailed belovr. We enquired of management and the finance. audit and risk committee, which included obtaining and VIewIng supporting documentation. concerning the charitys policies and procedures relating to.. Identifying, evaluating, and complying with laws and regulations and whether they were aware of any instances of non-compliance; Detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected. or alleged fraud; The internal controls established to mitigate risks related to fraud or non-compliance with laws and regulations. We inspected the minutes of meetings of those charged with governance. We obtained an understanding of the legal and regulatory framework that the charity operates in. focusing on those laws and regulations that had a material effect on the financial statements or that had a fundamental effect on the operations of the charity from our professional and sector experience. We communicated applicable laws and regulations throughout the audit team and remained alert to any indications of non-compliance throughout the audit. We rewewed any reports made to regulators. We reviewed the financial statement disclosures and tested these to supporting documentation to assess compliance with applj'cable Laws and regulations. We performed analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud. In addressing the risk of fraud through management override of controEs, we tested the appropriateness of journal entries and other adjustrnents. assessed whether the judgements 0 2024 by Justice Defenders. All rights reserved. Page10 of 26 Griffin Stone Moscrop & Co CFWRTE5DK(0JNrMEREC.TEREDhV[xr0AS
justice Defenders Annual Report 2024 made in making accounting estimates are indicative of a potential bias and tested significant transactions that are unusual or those outside the nomal course of business. 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. Thi5 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: uidance-for-auditors Auditors-res onsibilities-for-audi Descri x. This description forms part of our auditorfs reporL tion-of-auditors-res onsibilities-for-aud Use of our report This report is made solely to the companls members, as a body, in accordance with Chapter 3 of Part16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the companys members those matters we are required to state to them in an auditorfs report and for no other purpose. To the fullest extent pernitted by law. we do not accept or assume responsibility to anyone other than the company and the companys members as a body. for our audit work, for this report. or for the opinions we have formed. Robert Smith (Senior tatutory Auditor) For and on behalf of Griffin Stone Moscrop & Co Chartered Accountants Statutory Auditor Date.. Z6A fykuJ& &&r 0 2024 by justice Defenders. All rights reserved. Page11 of 26 Griffin Stone Moscrop & Co
Justice Defenders Annual Report 2024 Statement of financial activities (incorporating an Income and expenditure account) For the year ended 31 December 2024 2024 Total Unrestricted 2013 Total Unrestricted RestrÉcted Restricted Note Income frorn- Donations and legacies Other income Total Income 1.747.745 8.213 1.755.958 365.939 2.113,684 8.213 2.121,897 2.501.745 3,934 2.505.679 367.082 2.868,827 3.934 2.872.761 365.939 367.082 Expenditure o Raising funds Charitable activttes Legal Education Legal Practice Improving Prsson Conditions Promoting human rights in the justice system Total expenditure 233,668 233.668 190,287 190.287 283.122 1.118.842 283,122 1.509.414 164,096 1.565.696 6.119 365.640 170.215 1,931.336 390.573 1.220 1,220 248.664 1.884.296 248,664 2.274.868 322.844 2.242.923 322.844 2.615,902 390.573 372.979 Net income I lexpenditurel for the yeaT 1128.3381 124.6331 1152.9ni 262.756 15,8971 256.859 TransfeTS between funds Net movement in funds 1128.3381 124,6331 1152.9711 262,756 15.8971 256,859 Reconclllation of funds: Total funds brought foNard 292.565 95.697 388.262 29.808 101,595 131.403 Total funds carrted forward 164.227 71.064 235.290 292.564 95.698 388.262 All of the above results are derived from continuing activitie& There were no other recognised gains or1055es other than those stated above. Movements in funds a disclosed in Note14a to the financial statements. 0 2024 by justice Defenders. All rights reserved. Page12 of 26 Griffin Stone M05crop & Co CF14RTEkfD&EC(thTl4NlSIHtfJ15TIWAW11S
Justice Defenders Annual Report 2024 Balance sheet Company no. 06260329 As at 31 December 2024 2024 2023 Note Flxed assets Tangible assets 10 47.850 47,850 85.652 85,652 Current assets.. Debtors Cash at bar)k and in hand 242.550 50,553 293,104 254.931 179.360 434.291 Llabilitlek CreditOfS'. amounts falling due within one year 12 1105.664) 1131.6811 Net current assets 187.440 302.610 Total assets less current liabilities 235,290 388.262 The funds of the charty: Restrirted income furKIs Unrestricted income funds.. Genefai funds 71,064 95.697 164,226 292.565 Total unrestricted funds Total charity fvnds . 164,226 235,290 292.565 388,262 Approved by the trustees and signed on their behalf by: rcuAL Trustee Trustee Prof. L Franceschi Miss. J. Lintott Date.. /fj ID7( Date: 0 2024 by justice Defenders. All rights reserved. Page13 of 26 Griffin Stone Moscrop & Co
justice Defenders Annual Report 2024 Statement of G75h flows For the year ended 31 December 2024 Reconciliation ot net income to net cash flow from operating aclivltles 2024 2023 Net income for the reporting period las per the statement of financial actNitiesl Deprec4ation chaoes Loss I (Profit) on fixed asset disposals Decrease I Ilncreasel in debtor5 {DeCaSe) I Increase in creditors Net cash provided by operatlng activities (152.971) 256.859 31.170 12,962 12,380 126.0171 1122,4761 43,760 1204,8871 19.637 115,369 2024 2023 Cash flows from operating activities Net cash provided by operating activities 1122,4761 115,369 Cash flows from investing activities: Net purchase ef lixed assets 16.3311 155.8811 Net ch (used inl investingactivities 16.3311 155.8811 Chan8e In cash and cash equivalents in the year 1128.80n 59,488 Cash and cash equivalents at the beginning of the year 179,360 119.872 Cash and cash equivalent5 at the end of the year 50,553 179.360 Analysis of cash and cash equtvalents At31 December 2024 At1 january 2024 Cash flows Other changes Cash at bank and in hand 179.360 179,360 1128,8071 1128.8071 50.553 50,553 Total cash and cash equivalents 0 2024 by Justice Defender5. All rights reserved. Page14 of 26 Griffin Stone Moscrop & Co
Justice Defenders Annual Report 2024 branches 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 and The Gambia are in substance branthes. Notes to the Financial Statements FOR THE YEAR ENDED 31ST In applying the financial reporting framework, the twstees have made a number of subjective judgements, for example in respect of significant accounting estimate& Estimates and judgements are continually evaluated and are based on historical experience and other factors. including expectations of future events that are believed to reasonable under the circumstances. The DECEMBER 2024 1. Accounting poliaes 1.a Statutory infomation justice Defenders is a charitable company limited by guarantee and is incorporated in England and Wales. nature of the estimation means the actual outcomes could dtffer from those estimate& Any significant estimates and judgements affecting these financial statements are detailed within the The registered office addre55 is1-4 Kings Parade. Lower Coombe Street. Croydon. CRO1AA l.b Basts of preparation relevant accounting policy below. The financial statement5 have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice 1£ Public benefrt entity The charttable company meets the definition of a public benefit entity under FRS102. applicable to charities preparing their accounts in accordance with the Finanaal Reporting Standard applicable in the UK and Republic of Iretand IFRS102) - (Charitie5 SORP FRS102), the Financial Reporting Standard applicable in the UK and Republic of IreLand (FRS 1021 and the Companies Act 2006. 1AJ Going concem The trustees consider that theie are no material uncertainties about the charitable companls ability to continue as a going concem. Key judgments that the charitable company has made which have a significant effect on the accounts reEate to the allocation of pro bono income and expense. whereby the estimate is based on the value of the work to the charity. The accounts are prepared in Sterlin& which is the functional currency of the Charity. Monetary amounts in these financial statements are rounded to the nearest £ 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 carying SORP 2015 stipulates that where overseas off ices are legally registered in their country of operations a5 separate legal entities. this is an indication that they should be treated as 0 2024 by Justice Defenders. All rights reserved. Page15 of 26 Griffin Stone Moscrop & Co
Justice Defenders Annual Report 2024 amounts of assets and liabilities within the next 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 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 1.f Donatlons of gifts. sep4ices and faclllties t>onated professional Services and donated facilities are recognised as income when the charity has control over the item or received the setvice, 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 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 CeiVable where no receipt has occurred in the year. as this reflects a more appropriate definition of entitlement under the Charities SORP. recognised so refer to the trustee5' 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 amunt the charity would have been willing to pay to obtain seNices or facilities of equivalent economic benefit on the open market: a corresponding amount is then recognised in expendtture in the period of receipt Cash donations are recognised on receipt. Other donations are recognised once the Charity has been notified of the donation. unle55 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. l.g Interest receivable Interest on funds held on deposit is included when receivable and the amount can be 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 executorlsl to the charity that a distribution will be made. or when a distribution is received from measured reliably by the charity; this is nomially upon notification of the interest paid or payable by the bank 1.h Fund accounting Restricted funds are to be used for specific purpose5 a5 laid down by the donor. Expenditure which meets these criteria is charged to the fund. 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 executorfs intention to Unrestricted funds are donation5 and other make a distribution. Where legacies have been notified to the charity. or the tharity is awa of 0 2024 by Justice Defenders. All rights reserved. incoming resources received or generated for the tharitable purposes. Page16 of 26 Gr11n Stone Moscrop & Co
justice Defenders Annual Report 2024 l.i Expenditure and irrecoverable VAT activities on the basis of area of literature 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: ocojpied by each activity. Fundraising Legal Education Legal TrnIng & Practice Advocacy costs IIYO 13Wo 65% Support and govemance costs are re-allocated to each of the activities on a basis consistent wtth the use of resources. Support costs comprise ntral costs including salaries and other expenses necessary to support the centre's activities. Costs of raising funds retate to the costs incurred by the charity associated with attrntting voluntary income to finance its charitable objectives Expenditure on charitable activities includes all cost5 incurred by the centre in the delivery of its activities and services for its benef iciaries undertaken Govemance costs are the costs associated with the govemance 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. to further the purposes of the charity and their a5S¢xiated support costs Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred. l.k Operating leases 1.1 Allocation of support costs Rental charges are charged on a straight line basis over the term of the lease. Resources expended are allocated to the particular activity where the cost relates directly to that activlty. However, the cost of overall direction and administration of each attivity, 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. 1.1 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 attivities. Assets are reviewed for impaimient if orcumstances indicate their carrying value may exceed their net realisable value and value in use. Maior components are treated as a separate asset where they have significantly different pattems of consumption of economic benefits and are depreciated separately over its useful Where infonnation about the aims, objectives and projerts of the charity is provided to potential beneficiaries, the costs associated with this publicity are allocated to charitable expenditu. 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 0 2024 by Justice Defenders. All rights resetved. Depreciation is provided at rates calculated to write down the cost of each asset to its Page17 of 26 Griffin stone Moscrop & Co
justice Defenders Annual Report 2024 estimated residual value over its expected useful life. The depreciation rates in use are as follow& with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method. Fixtures and fittings line 12.5Vo Straight l. q Employee benefits The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received. Computer equipment 30Yo Straight line Motor vehicles 25% straight line Termination benefits are recognised immediately as an expense when the Charity is demonstrably committed to terminate the employment of an employee or to provide temination benefit5. l.m Debtors Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments a valued at the amount prepaid net of any trade discounts due. 1.r Retirement benefits Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due. l. n Cash at bank and in hand Cash at bank and cash in hand includes cash and I Foreign exchange 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. Transattions in currencies other than pounds sterling aR recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, mnetary assets and liabilitie5 that are denominated in foreign currencies are retranslated at the rates prevailing 1.0 Creditors and Pfovisions 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 nomally recognised at their settlement amount after allowing for any trade discounts due. on the reporting end date. Gains and losses arising on transLation are included in net incomel (expenditure for the period). 2. Critical accounting estimates and judgements In the application of the Charitys 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. 1.p Financial instruments The charity only has financial assets and financial liabilities of a kind that qualify a5 basic f inanciat instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value 0 2024 by Justice Defender& All rights reserved. Page18 of 26 Griffi'n Stone Moscrop & Co
lustice Defenders Annual Report 2024 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. 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 The estimates and undertying assumptions are reviewed on an ongoing basis. Revisions to 3 Income from donatnS and legacies 2024 Total Unrestiicted 2023 Total Unrestricted Restricted Restricted Indiwdual donations 121.119 1.521.660 104,966 1.747,745 1,560 364.379 122,679 102.577 .886,039 2.270.553 104.966 128,615 2.113,684 2.501.745 1.560 104.137 365,522 2.636.075 128,615 367.082 2.868.827 Corporates & Trusts Gifts in kind 365.939 Included within individual donations is an amount of £nil12023: £nil) in respect of legacies. 0 2024 by Justice Defenders. All rights reserved. Page19 of 26 Griffin Stone Moscrop & Co
justice DefendsAnn&tal Rewt 2024 4a AnaiystsoFexpendtuRluJrrent>rI Costs 2024Total 2023Tot#l StaFtcosts (Note 61 Pro borvJ5erwtt5 pro8r0mrnekniviS8nd f*rerttaSts opETrtiaLFwrt 90247 562.592 102542 506.663 179A43 13XXS 1.076.278 104,966 613.086 470.$37 1274.867 1.095.893 2.424 103J23 13.200 770.259 621.134 2.61S902 89J57 179.603 Z.007 tt2.007 269.ln 402.888 215.928 1.m.797 191643 SuppNtco 41303 261.174 41834 11186 14018881 I17 f112.oon TotalexpendltuR2024 133M8 283.122 I,S09,414 248,664 1274,867 2,61&902 Tvtsle¥pendituie2023 190.287 170.115 1.931336 1.220 311844 2.615.902 2024 by justice Defenders. Ali rights SerVed Page 20 of 26 Griffin Stone Moscrop & Co
justice Defender5 Annual Report 2024 4b An501*XPEntheIiOr Jwl co#s 2023Totai 1022Totsi Staff costslNotE 6) 68.046 56599 598.405 178.418 194.425 t.09U93 970.000 Pro bon05ervices 15J16 103.099 128.615 149.854 42.884 679h99 1.220 46.456 710,260 868.943 Operauonal 5UPWE 61953 121024 437,157 611.134 505.858 124.998 1381.203 L220 224.875 122.024 631.583 2.615.903 1.494,655 s4)p tOSts Govern[c$ 50577 3195 461.055 81106 16315831 9.762 7.321 89.077 15.863 1122.0241 Toklexpendttwe 2013 190.187 170.115 1.931336 1.220 322.844 2.6)5.90J 1494,655 2024 by justice Defenders. Ail rts reserved. Page 21 of 26 Griffin Stone Moscrop & Co
Justice Defenders Annual Report 2024 5. Net income for the year This is stated after charging / (crediting): 2024 2023 Depreciation Profit on disposal of fixed assets Auditorfs rernuneration lexcluding VAT): Audit-current year Foreign exchange (losses) 31.170 12.880 43,760 10,000 (103.734) 9.000 (335,233) 6. Staff costs were as follo 2024 2023 Salaries and wages Redundancy and termination costs Social security costs Employerf5 contribution to defined contribution pension schemes 890.015 42.436 71,867 942.126 30.000 55.111 71,962 1.076.280 68.656 1,095,893 There were £42,436 of settlement COSt5 paid at the baiarKe sheet date and no redundancy or termination costs accrued at the balance sheet date One employee eamed between £170.000 and £180.000 during the year (2023: one between £170,000 and £180.000}. The total employee benefits (including pension contributions and employerfs national insurance) of the key management personnel were £396,04812023: £498.816). The charity trustees We neither paid nor received any other benefits from employment with the charity in the year (2023: £nil). No charity Trustee recetved payment for professional or other service5 supplied to the charity12023: £nil). No trustee5 received expenses or payment for reimbursement of travel and subsistence costs totalling in the year (2023: £nill. 7. Stsff numbers The average number of employees (head count based on number of staff employed) during the year wa5 32 12023: 56). 8. Related party transactions There were no loans made to the charity in the year12023: £nil). The were no related party balances at the year end (2023.. £nil) Aggregate donations and other restricted income from Trustees were nil12023: £2.400). 0 2024 by Justice Defenders. All rights reserved. Page 22 of 26 Griffin Stone Moscrop & Co
Justice Defenders Annual Report 2024 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 Fixtures and fittings Computer equipment Motorvehides Total Cos1 or valuation Atthe start of the year Additions in year Disposals in year 60.492 622 160313 5.709 113,6061 8.513 229.318 6,331 135,0871 121.4821 At the end of the year 39.632 152.417 8.513 200,562 Depreciation At the start of the year Charge for the year Eliminated on disposal 33,363 4.630 (12.7rn 104.696 25.632 {9.3501 5.610 143,669 31.170 122.1271 908 At the end of the year 25,216 120.978 6,518 152,712 Net book value At the end of the year 14.416 31,438 1,995 47.850 At the start of the year 27.129 55.618 2.903 85,650 All of the above assets are used for charitable purposes. 0 2024 by Justice Defenders. All rights reserved. Page 23 of 26 Griffin Stone Moscrop & Co
justice Defenders Annual Report 2024 11. Debtors 2024 2023 Other debtor5 Prepayments ar accrued income Amounts due from parent company 32.480 20.941 12.811 37.621 189,129 204,499 242,550 254,931 Included in accrued income are amounts due in more than one year of £nil {2023: £nill 12. Creditors: amounts falling due within one year 2024 2023 Trade creditors 9.144 23,202 28.879 18,979 Taxation and social secuiity Other creditois 78,524 1,893 Accruals 44.468 32.285 105,664 131,681 13. a Analysis of net assets between funds {current year) General unrestricted Restricted Total fun(ts Tangible fixed assets Net current assets 47.850 116.376 47.850 187.439 n,064 Net assets at 31 December 2024 164.226 71.064 235.289 0 2024 by justice Defenders. All rights reserved. Page 24 of 26 Griffin Stone Moscrop & Co
lustice Defenders Annual Report 2024 13.b Analysis of net assets between funds Iprior year) General unrestricted Restricted Total funds Tangible fixed assets Net current assets 85.570 206,994 85.570 302,691 95.697 Net assets at1st january 2024 292,564 95.697 388,261 14A Movements in furKls (current year) At I january 2024 Expenditure & At 31 December losses 2024 Intome & gains Restricted funds- Legal Education Legal PractFce Improving Prison Conditions 95.697 365.939 1390.5731 71.064 Total restricted funds 95.697 365,939 1390.5731 71,064 General funds 292,564 1.755.958 11.884.2961 164,226 Total funds 388.261 2.121.897 12.274.869) 235,290 14.b Movernents in funds (prior year) At I january 2023 Expendtture & At 31 December losses 2023 Income & gains Restricted funds-. Legal Education Legal actICe mproving Pri50n Conditions 6.119 16.1191 1365.6401 112201 94.255 367.082 95,697 1.220 Total restricted fvnd5 101.594 367.082 1372.9791 95.697 General funds 29.808 2,505.679 12,242.9231 292.564 Total fund5 131,402 2.872.761 12.615.902) 388,261 0 2024 by Justice Defenders. All rights reserved. Page 25 of 26 Griffin Stone Moscrop & Co lYAATEFEtyc¢NTO5IRESTERETrAU01T0HS
Justice Defenders Annual Report 2024 Purposes of restritted funds Legal Education To enable prisoners and prtson staff to study law at the University of London by distance learnin& Legal Training & Practice To promote respect and fulfillment of the right of access to justi for inmates in Kenya and Ugand& Improving Prison Conditions To improve the health awareness and adult literacy of chIldn and young people living within a prison complex and to support the health of inmates living with HIV. Promoting human rights in the justice system To improve the awareness of human rights issues to those within the justice law and order sector a5 well as to funders and other 5UPPOrters. 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 a. 0 2024 by Justice Defenders. All rights reserved. Page 26 of 26 GrifPsn Stone Moscrop & Co