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&REGISIEIEDwwrr(%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
CADAT￿EDI￿rOLr￿NNrS&REG￿TEftf.DAUD￿TrS

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.
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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.
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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.
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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.
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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.
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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 reSe￿ed.
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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.
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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.
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Griffin Stone Moscrop & Co
CFWRTE5￿DK(0JNr￿ME￿REC.￿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.
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Griffin Stone M05crop & Co
CF14RTEkfD&EC(thTl4NlSIHtfJ15TIWAW11￿S

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.
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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
{DeC￿aSe) 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 c￿h (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.
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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 Tr￿nIng & 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
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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.
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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 donat￿nS 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 Defend￿sAnn&tal Rewt 2024
4a AnaiystsoFexpendtuRluJrrent>￿rI
Costs 2024Total 2023Tot#l
StaFtcosts (Note 61
Pro borvJ5erwtt5
pro8r0mrneknivi￿S8nd f*rerttaSts
opETrti￿aL￿Fwrt
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
I￿17
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
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Griffin Stone Moscrop & Co

justice Defender5 Annual Report 2024
4b An￿501*XPEnth￿eI￿iOr 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
Gover￿n[c￿$￿
50577
31￿95 461.055
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 r￿ts reserved.
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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.
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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.
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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.
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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
lYAATEFEty￿c¢￿NTO￿5IRE￿STERETrAU01T0HS

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 chIld￿n 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.
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GrifPsn Stone Moscrop & Co