2023-03-31-accounts - Fair Trials International

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CONTENTS			Page
Charity Reference and Administrative		Details
Trustees' Annual Report
Independent	Auditor's report
Consolidated	Statement of Financial	Activities	15
Consolidated	and Parent Balance Sheets		16
Consolidated	Statement ofCash Flows		17
Notes to the	Financial Statements		18

		Unrestricted	Restricted	Total	Total
		Funds	Funds	Funds	Funds
	Note	2023 E	2023f	2023	2022
INCOME FROM:
Donations and legacies	2	799,851		799,851	826,123
Charitable activities:	4
Fair Trials International			127,221	127,221	'/83, 232
Fair Trials Europe			339,059	339,059	370,242
Fair Trials Americas			246,846	246,846	f43,382
TOTAL INCOMING RESOURCES		799,851	713,126	1,512,977	1,522,979
EXPENDITURE ON:
Raising funds		198,076		198,076	130,500
Charitable activities:
Fair Tdials International		218,232	127,221	345,453	479,064
Fair Trials Europe		217,256	339&059	556,315	559,876
Fair Trials Americas		205,453	246,846	452,299	286,83f
TOTAL EXPENDITURE	5	839,017	713,126	1,552,143	1,456,271
NET INCOME		(39,166)		(39,166)	66,708
RECONCILIATION OF FUNDS
Total funds brought forward	13	353,590		353,590	286,882
TOTAL FUNDS CARRIED FORWARD	13	314,424		314,424	353,590

			Notes	Charity	Group	Chanty	Group
				2023	2023	2022	2022
				E
FIXEDASSETS
Tangible assets			10	7,391	12,276	11,839	20,790
				7,391	12,276	11,839	20,790
CURRENT ASSETS
Debtors			11	31,405	86,638	76,510	90,260
Cash at bank and	in hand			727,524	1,191,052	319,700	687,361
				758,929	1,277,690	396,210	777,621
CREDITORS: amounts		falling due within one
year			12	(569,549)	(975,542)	(142,060)	(444,821)
NET CURRENT ASSETS				189,380	302,148	254,150	332,800
NET ASSETS				196,771	314,424	265,989	353,590
FUNDS
Unrestricted funds:
Subsidiary companies			13		117,653		87,601
General fund			13	196,771	196,771	265,989	265,989
				196,771	314,424	265,989	353,590
TOTAL FUNDS				196,771	314,424	265,989	353,590

CONSOLIDATED STATEMENT OF CASH	FLOWS
For the ear ended 31 March 2023
		Charity	Group	Charity	Group
	Notes	2023 E	2023	2022f	2022f
Cash flow from operating activities	15	407,824	503,691	(295,335)	(430,829)
Net cash flow from operating activities		407,824	503,691	(295,335)	(430,829)
Cash flow from investing activities
Payments to acquire tangible fixed assets	10			(6,292)	(6,056)
Net cash flow from investing activities				(6,292)	(6,056)
Net cash flow from financing activities
Net increase /(decrease} in cash and
cash equivalents		407,824	503,691	(301,627)	(436,885)
Cash and cash equivalents at 1stApril		319,700	687,361	621,327	1,124,246
CASH AND CASH EQUIVALENTS AT 31
MARCH		727,524	1,191,052	319,700	687,361
Cash and cash equivalents consists of:
Cash at bank and in hand		727,524	1,191,052	319,700	687,361
CASH AND CASH EQUIVALENTS AT 31
MARCH		727,524	1,191,052	319,700	687,361
The Charity and the Group do not have net	debt as at 31 March 2023 (2021/22 - Nil}

INCOME	FROM	DONATIONS AND LE	GACIES
			Unrestricted	Restricted	Total
			Funds	Funds	Funds
			2023	2023	2023
			E
Trusts and	Foundations		767,870		767,870
Law Firms			26,500		26,500
Donated services
Individual	donors		5,436		5,436
Bank Interest			45		45
			799,851		799,851
			2022	2022	2022
			F
Trusts and	Foundations		722,421		722,421
Law Firms			39,627	50,000	89,627
Donated services				7,700	7,700
Individual	donors		4,933		4,933
UK Government		—CJRS		1,442	1,442
			766,981	59,142	826,123

Details ofdonated services are	Details ofdonated services are	given in note 3.
Grants from trusts and		2023	2023	2022	2022
foundations:		Unrestricted	Restricted	Unrestricted	Restricted
		E		F
Bromley Trust		15,000		15,000
Colucci Foundation		5,389		5,481
Evan Cornish	Foundation	12,500		12,500
Allen &Overy	Foundation	10,000
Law Society				5,000
Oak Foundation		275,000		275,000
Open Society	Foundations	276,480		241,990
Sigrid Rausing	Trust	150,000		150,000
Souter Charitable Trust		3,000		3,000
The 3Ts Charitable Trust		15,000		10,000
Other trusts &	foundations	7,162		4,450
		769,531		722,421

Donations from law firms:	Donations from law firms:	2023	2023	2022	2022
		Unrestricted	Restricted	Unrestricted	Restricted
			E	E	E
Barrett Translations	Ltd			127
Clifford Chance					50,000
Freshfields		20,000		20,000
Allen &Overy Foundation				10,000
Simmons &Simmons
Charitable Foundation				4,500
BCLSolicitors		5,000		5,000
Garden Court
Chambers Ltd		1,500
		26,500		39,627	50,000

INCOll/IE FROM CHARIT	ABLE ACTIVITIES
		Unrestricted	Restricted	Total
		Funds	Funds	Funds
		2023	2023	2023
		E		f.
EU grants			328,921	328,921
Arnold Foundation			124,004	124,004
Koch Foundation			86,534	86,534
Open Society Foundations			48,267	48,267
Freshfields			26,276	26,276
Mary Jane 8 Associates			24,873	24,873
Barrow Cadbury			21,294	21,294
Role UK			16,182	16,182
Stitching Digital Freedom	Fund		13,362	13,362
European Al Fund			10,138	10,138
Irish Embassy - Mexico			8,326	8,326
Mozilla Foundation			3,109	3,109
UKRI			1,140	1,140
Porticus			701	701
			713,127	713127
		2022	2022	2022
			8	E
EU grants			374,605	374,605
Open Society Foundations			128,286	128,286
Koch Foundation			87,698	87,698
Arnold Foundation			55,684	55,684
The European Roma Rights Centre			18,278	18,278
Barrow Cadbury			17,006	17,006
UKRI			10,922	10,922
Therium Access Ltd			3,000	3,000
Role UK			1,376	1,376
			696,855	696,855

				Other activites
			Direct Staff	under-taken
			Costs	directly	Support costs	Total
			2023	2023	2023	2023
Fair Trials International			225,051	22,411	97,991	345,453
Fair Trials Americas			315,874	58,691	77,734	452,299
Fair Trials Europe			339,470	38,391	1?8,454	556,315
Total charitable	expenditure		880,395	119,493	354,179	1,354,06?
Costs of raising	funds		150,908		47,168	198,076
Support costs			195,854	205,493	{401,347)
			1,227,157	324,986		1,552,143
			2022	2022	2022	2022
			E	E	E	E
Fair Trials International			287,821	77,721	113,522	479,064
Fair Trials Americas			196,271	15,781	74,779	286,831
Fair Trials Europe			360,314	30,740	168,822	559,876
Total charitable	expenditure		844,406	124,242	357,123	1,325,?71
Costs of raising	funds		106,783		23,717	130,500
Support costs			147,791	233,049	(380,840)
			1,098,980	357,291		1,456,271
Resources expended		include:
					2023	2022
Auditors' remuneration:
Charity					21,535	18,020
Subsidiary					3,352	3,286
Depreciation on	owned	assets			8,946	10,154
					33,833	31,460

				General
				Support	Governance	Total
				2023	2023f	2023 f
	Support staff costs			188,729	7,125	195,854
	Depreciation			8,947		8,947
	Office, administration		and other
	support costs			171,659		171,659
	Audit fees
	Charity				21,535	21,535
	Subsidiary				3,352	3,352
	Other governance	costs
				369,335	32,012	401,34?
				2022	2022	2022
				f		f
	Support staff costs			142,884	4,907	147,791
	Depreciation			10,154		10,154
	Office, administration		and other
	support costs			201,589		201,589
	Audit fees
	Charity				18,020	18,020
	Subsidiary				3,286	3,286
	Other governance	costs
				354,627	26,213	380,840
7.	STAFF COSTS AND		NUMBERS		2023 f	2022f
	Wages and salaries				1,064,829	89?,665
	Social security costs				124,735	123,809
	Pension costs				16,231	21,214
	Other staff costs				21 361	56,292
					1,227,156	1,098,980

The full time equivalent	number ofgroup employees	number ofgroup employees	during	was as follows.
				2023	2022
				Number	Number
Costs of raising funds				2.3	1.5
Charitable activities: Fair Trials International				4.3	6.0
Charitable activities: Fair Trials Europe				6.1	7.3
Charitable activities: Fair Trials Americas				2.6	2.3
Support				2.9	3.3
				18.2	20.4
The average monthly	number ofgroup employees	during	the year was as follows:
				2023	2022
				Number	Number
Costs of raising funds				2.5	1.5
Charitable activities: Fair Trials International				4.4	6.1
Charitable activities: Fair Trials Europe				6.1	7.3
Charitable activities: Fair Trials Americas				2.3	2.3
Support				2.9	3.2
				18.2	20.4
The employment benefits of higher paid staff were		as follows:
				2023	2022
Number ofemployees	who received E60,001 - 870,000:
Number ofemployees	who received F70,001 - 880,000:
Number ofemployees	who received E80,001 - E90,000:
Number ofemployees	who received F90,000 - F100,QQQ:
Number ofemployees	who received F100,000-f110,000:
Number ofemployees	who received F110,000 - f120,000:
Number ofemployees	who received F120,000 —8130,000:

and other European projects. Relevant financ	ial information is as follows:
	2023	2022
		E
Income	442,677	446,823
Expenditure	(436,065)	(445,928)
	6,612	895

Fixed assets	4,205	8,122
Current assets	461,651	384,983
Liabilities	(399,086)	(332,946)
	66,770	60,159
General funds	66,770	60,159

Reimbursment ofexpenses to trustees or paid TANGIBLE FIXEDASSETS	on their behalf in the year totalled Nil (2021/22: RNil).
Group	Fixtures, fittings and equipment
	E
Cost
At 1 April 2022	90,161
Additions
Disposals
Foreign exchange	1,757
At 31 March 2023	91,918
Depreciation
At 1 April 2022	69,371
Charge for the period	8,947
On disposals
Foreign exchange	1,324
At 31 March 2023	79,642
Net book value
At 31 March 2023	12,276
At 31 March 2022
Charity	Fixtures, fittings and equipment
	6
Cost
At 1 April 2022	55,765
Additions
Disposals
At 31 March 2023	55,?65
Depreciation
At 1 April 2022	43,927
Charge for the period	4,448
On disposals
At 31 March 2023	48,375
Net book value
At 31 March 2023	7,391
At 31 March 2022	11,839

11.	DEBTORS
			Charity	Group	Charity	Group
			2023	2023	2022	2022
	Due within one year			E
	Accrued Income		9,695	56,579	52,768	55,386
	Prepayments		14,960	19,318	14,481	22,806
	Other debtors		6,751	10,740	9,261	12,068
			31,406	86,637	76,510	90,250
12.	CREDITORS. AMOUNTS	FALLING	DUE WITHIN ONE YEAR
			Charity	Group	Charity	Group
			2023	2023	2022	2022
			E	E
	Funds held for
	partners		6,999	348,371		37,662
	Trade creditors		10,888	11,659	4,044	7,353
	Deferred Income		182,026	557,499	15,557	339,348
	Funds held for Fair Trials	Europe	188,051		75,366
	Funds held for Fair Trials	America	147,376
	Accruals and other creditors		34,209	58,011	47,093	60,458
			569,549	975,540	142,060	444,821

			Charity	Group	Charity	Group
			2023	2023	2022	2022
			E	E
Deferred	income
Balance	at 1 April	2021	15,55?	339,348	142,958	660,233
Amount released resources		to incoming	(15,557}	(339,348)	(142,958)	(660,233)
Amount	deferred	in the year	182,026	557,499	15,557	339,348
Balance	at 31 March 2022		182,026	557,499	15,557	339,348

STATENIENT OF FUNDS	STATENIENT OF FUNDS
Year ended 31
March 2023	Brought	Incoming	Resources	Transfers	Carried
	Forward f	Resources f	Expendedf		Forward
RESTRICTED FUNDS
Open Society
Foundations
(Artificial
Intelligence)		48,267	(48,267)
Porticus		701	(701)
Stitching Digital
Freedom Fund		13,362	(13,362)
Clifford Chance
Role UK		16,182	(16,182)
Barrow Cadbury		21,294	(21,294)
UKRI		1,140	(1,140)
Freshfields
Index		26,276	(26,276)
Americas
The Koch
Foundation		86,534	(86,534)
Arnold
Foundation		124,004	(124,004)
Mary Jane 8
Associates		24,873	(24,873)
Irish Embassy-
Mexico		8,326	(8,326)
Mozilla
Foundation		3,109	(3,109)
~Euro e
Network of
European
Foundations:(Al
in criminal
justice)		10,138	(10,138)
Legal Experts
Advisory Panel
(LEAP)		176,390	(176,390)

		Brought	Incoming	Resources	Carried
		Forward	Resources	Expended	Forward
			E	E	E
Improving
Judicial
Assessment	of
Flight Risk
(FLIGHTRISK)			25,744	(25,744)
Litigating to
Advance
Defence Rights
in Europe
(LADRE)			57,155	(57,155)
Equality Data
Collection
(EQUALITYDAT
A)			13,541	(13,541)
Strengthening
Procedural
Rights (PRO-
RPC)			31,395	(31,395)
Strengthening
Trust in the
European
Justice Area
(STREAM)			24,697	(24,697)
			713,126	(713,126)

Year ended 31
March 2022	Brought	Incoming	Resources	Transfers	Carried
	Forward	Resources	Expended		Forward
	F	6
RESTRICTED FUNDS
Open Society
Foundations
(Information
Programme)		61,108	(61,108)
Open Society
Foundations
(COVID)		17,454	(17,454)
Open Society
Foundations
(Emergency
Powers)		49,724	(49,724)
Clifford Chance		50,000	(50,000)
The European
Rome Rights		18,278	(1 8,278)
Role UK		1,376	(1,376)
Barrow Cadbury		17,006	(17,006)
UKRI		10,923	(10,923)
Therium Access
Ltd		3,000	(3,000)
UK Government-
CJRS		1,442	(1,442)
Donated
Services		7,700	(7,700)
Americas
The Koch
Foundation		87,699	(87,699)
Arnold
Foundation		55,684	(55,684)
European Union
Legal Experts
Advisory Panel
(LEAP)		180,162	(180,162)

	Brought	Incoming	Resources	Carried
	Forward	Resources	Expended	Forward
				F
LEAP donations
and other EC
projects		2,624	(2,624)
TRSFto DREP
Fighting
unconscious
bias and
discrimination
(ROMA)		5,316	(5,316)
Defence Rights
in Evidenciary
Procedures
(DREP)		51,843	(51,843)
Trial Waiver
Systems in
Europe (TWSE)		57,410	(57,410)
Litigating to
Advance
Defence Rights
in Europe
(LADRE)		15,006	(15,006)
Judicial
Cooperation
(JUD-COOP)		5,183	(5,183)
Equality Data
Collection
(EQUALITYDAT
A)		8,662	(8,662)
Strengthening
Procedural
Rights (PRO-
RPC)		35,263	(35,263)
Strengthening
Trust in the
European
Justice Area
(STREAM)		13,135	(13,135)
		755,998	755,998

			Brought		Incoming			Resources		Transfers	Carried
			Forward 8		Resources			Expendedf			Forward E
SUMMARY OF FUNDS
Subsidiary founda			82,221		209,153			(203,773)			87,601
General Funds			204,661		557,828			(496,500)			265,989
			286,882		766,981			(700,273)			353,590
Restricted
Funds					755,998			(755,998)
			286,882		1,522,979		(1,456,271)				353,590
All net assets relate	to	unrestricted		funds.
OTHER FINANCIAL	COMMITMENTS
										2023	2022
At 31 March 2023 the		total ofthe		Charity's future		minimum		lease
payments under non-cancellable				operating leases		was	as set out
below:
Operating leases which			expire:
within one year										40,923	40,923
within two to five years										18,529	57,999
RECONCILIATION	OF		NET INCOME		TO NET CASH		FLOW FROM		OPERATING ACTIVITIES
					Charity			Group		Charity	Group
					2023			2023		2022	2022
					E			6		8	E
Net income for year					(69,219)			(39,166)		61,329	66,708
Depreciation and impairment of
tangible fixed assets					4,448			8,514		4,218	10,154
Tangible fixed assets		disposal								1,430	2,541
Decrease / (increase)		in debtors			45,106			3,622		5,790	36,417
(Decrease) / Increase		in creditors			427,489			530,721		(368,102)	(546,649)
Net cash flow from	operating			N	407,824	E		503,691	K	(295,335) 6	(430,829)
activities