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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|
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|||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}|||||
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##
|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|during|the year|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|
|13.|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|Transfers|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|Transfers|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||||||||||||
##
##
##