Digitally Signed Document Document ID: A7BA008234A2AE
## Document Details:
|**Filename:**|CCA-Charities report FULL SET - 22.2-CHA-
PL-20230120.PDF|
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|**Client of:**|Roy Pinnock & Co|
## Signature Details
|**Name:**|Joe Hingston|
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|**Email:**|jhingston@hotmail.com|
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|**Date & Time:**|27/01/2023 16:39:46 PM (GMT)|
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|**IP Address:**|185.135.166.140|
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|**Signing Statement:**|Joe Hingston agrees and approves the contents of
this document.|
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**REGISTERED COMPANY NUMBER: 07556168 (England and Wales) REGISTERED CHARITY NUMBER: 1144162**
## **Report of the Trustees and**
**Unaudited Financial Statements**
**for the Year Ended 31 March 2022**
## **for**
**Centre for Criminal Appeals (A Company Limited by Guarantee) T/A APPEAL**
Roy Pinnock & Co LLP Chartered Certified Accountants Wren House 68 London Road St Albans Hertfordshire AL1 1NG
**Centre for Criminal Appeals T/A APPEAL**
## **Contents of the Financial Statements for the Year Ended 31 March 2022**
||**Page**|
|---|---|
|**Report of the Trustees**|1 to 11|
|**Independent Examiner's Report**|12 to 13|
|**Statement of Financial Activities**|14|
|**Balance Sheet**|15 to 16|
|**Cash Flow Statement**|17|
|**Notes to the Cash Flow Statement**|18|
|**Notes to the Financial Statements**|19 to 31|
|**Detailed Statement of Financial Activities**|32 to 33|
**Centre for Criminal Appeals T/A APPEAL**
## **Report of the Trustees for the Year Ended 31 March 2022**
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2022. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
## **Report of Chair of Trustees:**
APPEAL was founded as a non-profit law practice committed to fighting miscarriages of justice and demanding reform.
An Impact report breaking down the organisation's work in detail this last year can be found on the APPEAL website, at www.appeal.org.uk, but some highlights are provided here.
In 2021-22, APPEAL has continued to fight the cases of individual victims of unsafe convictions and unfair sentences who cannot afford to pay for a lawyer themselves. As the criminal justice system continued to throw fresh challenges at the people APPEAL represents, this year the organisation has demonstrated that with a small but committed team working with determination, skill and agility, miscarriages of justice can be kept on the public agenda.
The organisation has provided not just legal representation but also thorough investigation and holistic support to the people it represents, neither of which are properly funded by Legal Aid.
APPEAL has used individual cases to advocate and campaign, informing the media, parliament, criminal justice policy makers and the public about how and why miscarriages of justice occur and what needs to change to stop them.
The team has also worked to inspire the legal profession to take on this challenge and join them in fighting for change.
## **Fighting individual cases**
Fighting the cases of those wrongfully convicted or unfairly sentenced is at the heart of APPEAL's work. These individual cases act as the spotlight they shine on the flaws in the justice system.
APPEAL only represents people who cannot afford to pay for a lawyer and whose cases have the highest chance of success. The team has a rigorous screening process in place to identify such cases.
**CASE STUDY** - Andy Malkinson served over 17 years in prison for a 2003 rape that DNA evidence now shows he did not commit. Since his arrest Andy has steadfastly maintained his innocence. This led him to spend a decade longer in prison than he might have done had he admitted guilt.
APPEAL found fresh evidence of Andy's innocence, including fresh forensic analysis that detected unknown male DNA in crime-specific samples taken from the victim and her clothing. APPEAL submitted his conviction review application to the Criminal Cases Review Commission ('CCRC') in May 2021 and lodged further fresh evidence in March 2022.
Despite being crucial case exhibits, the clothing worn by the victim was unlawfully lost or destroyed by Greater Manchester Police - an issue that has been made the subject of a formal complaint investigation.
Page 1
**Centre for Criminal Appeals T/A APPEAL**
## **Report of the Trustees for the Year Ended 31 March 2022**
Fortunately, APPEAL discovered that samples had been retained separately by the Government's Forensic Archive, meaning there was just enough material to carry out new DNA analysis. APPEAL also uncovered previously undisclosed evidence, which they were only able to obtain by taking the police to court, undermining the credibility of two key prosecution witnesses. In discovering these crucial pieces of evidence, APPEAL has had to fight the system every step of the way. APPEAL is hopeful that the institutions responsible will finally admit their mistakes and exonerate Andy.
**CASE STUDY** - "Jenny" (not her real name) was convicted in 2017 of throwing her baby on the ground causing him serious injury.
At the time of trial, she maintained that she had dropped the baby by accident. In her appeal hearing in October 2021, she told the court that in fact the injuries suffered by the baby were the direct result of being punched in the head by her abusive partner whilst she was holding the child. Jenny described to the Court of Appeal how she was unable to tell the truth to the police and the trial court because she was afraid for her life and the safety of her family.
APPEAL presented corroborating evidence to the Court including contemporaneous medical evidence from the night in question suggesting that she was punched. The court also considered evidence from an expert psychologist that Jenny, who is from a Black and Minority Ethnic background, lived with abuse so severe that her experiences in the relationship were equivalent to "torture" that left her with PTSD.
In the ruling, the court wrote: "We accept that there is ample independent evidence of domestic violence having occurred within the relationship" and "we are also prepared to accept… that the applicant was punched." Despite this, the court declined to quash her conviction, a baffling decision.
The case illustrates how far the authorities still have to go in understanding the complex issues involved in domestic abuse, including why a woman would delay in reporting. APPEAL continues to seek avenues for justice for Jenny.
**CASE STUDY** : One arm of APPEAL's Women's Justice Initiative focuses on representing women who are criminalised as a result of poverty. 75% of TV licence prosecutions are against women despite making up only 49% of licence holders and most TV licencing cases are heard in private, frequently without the participation of the defendant, meaning many people are convicted without even knowing.
"Carla" (not her real name) was prosecuted for not paying her TV licence, despite making multiple attempts to do so. APPEAL made representations on her behalf to TV Licensing that it was not in the public interest to charge her for this offence. TV Licensing agreed and dropped the charges. APPEAL then worked with the Public Law Project who represented Carla in threatening to bring a judicial review of TV Licensing's discriminatory policies. In response, TV Licensing agreed to conduct a fresh Equality Impact Assessment into the gender disparity, a significant campaign victory. Her story was picked up in the Times.
## **APPEAL in the media**
This year APPEAL secured media coverage in influential mainstream media outlets - radio, TV and podcasts - reporting from both sides of the political spectrum, including the Guardian, the Times and Sunday Times, the Sun, the Independent and the BBC. APPEAL almost doubled media coverage from the previous year including featuring in 43 broadcasts or publications across 19 media outlets. The website had over 50,000 visits this year, newsletter subscribers were up by 63% and social media following was up by 1,200.
Page 2
**Centre for Criminal Appeals T/A APPEAL**
## **Report of the Trustees for the Year Ended 31 March 2022**
## **Bound by Injustice - APPEAL's support group for victims of miscarriages of justice**
APPEAL uses a holistic representation model which means they can offer a multidisciplinary team to everyone whose case is taken on and to their loved ones. The goal is to mitigate the whole harm done by miscarriages of justice to individuals, families and communities, whether the courts acknowledge them or not.
The impact of wrongful imprisonment extends far beyond the prison walls. Family members, friends and loved ones feel like they are serving time too, but on the outside. With Bound by Injustice (BBI), APPEAL's support and advocacy group bringing together wrongfully convicted people and their families, they are no longer serving that time alone.
In the latter part of this financial year APPEAL took on two new team members to work with this group - Cath and Sue, the Survivor Advocates. They have increased the APPEAL's capacity to provide holistic support and will ensure those with lived experience become a core part of APPEAL's policy and campaigning work.
## **Inspiring the next generation of lawyers**
APPEAL also wants to inspire the next generation of social justice lawyers. This year the team work with three university law departments to offer specialist training to aspiring solicitors and barristers. The team is thankful to its partner universities.
## **Resourcing the work**
No criminal justice system is perfect. However, as a practising criminal defence barrister, I have seen first-hand how the government has simply abandoned the criminal justice system. It is inevitable that a neglected system leads to miscarriages of justice. A wrongly convicted individual requires considerable resources to right the wrong - they cannot do it alone. A legal team must review the trial process and conduct factual investigation to find the 'fresh evidence' which unlocks the door to the Court of Appeal. Abysmal rates of pay for criminal appeal work and prohibitive bureaucracy mean that dedicated publicly-funded specialist appeal lawyers are few and far between.
However, the team at APPEAL is able to offer wrongfully convicted people the depth and breadth of investigation and litigation that their cases so urgently need. This is in part thanks to the lawyers who volunteer their time with the organisation as part of its pro bono scheme. As well as increasing capacity, the pro bono scheme helps the team to raise awareness of the problems in the justice system. APPEAL is hugely grateful to the eight law firms and the numerous barristers who have partnered with them this year.
APPEAL holds a Legal Aid contract purely for criminal appeals work. However, Legal Aid funds make up a paltry 4% of their income as a charity as it is available in only very limited circumstances. It is only thanks to funders who share their vision and commitment that APPEAL is able to fight for a fair justice system. Every donation is vital in continuing this battle.
Thank you for your interest in APPEAL's work.
Joe Hingston
Chair
Page 3
**Centre for Criminal Appeals T/A APPEAL**
## **Report of the Trustees for the Year Ended 31 March 2022**
## **OBJECTIVES AND ACTIVITIES**
## **Objectives and Activities**
The Charity's objects, as set out in its Memorandum and Articles of Association are:
The relief of poverty and financial hardship amongst prisoners and other convicted people living in the United Kingdom, by providing investigation services, legal advice and assistance regarding appeals of criminal convictions and sentences via applications to the Criminal Cases Review Commission and the Court of Appeal.
Promoting the sound administration of justice and proper administration of the law for the public benefit, in particular by all or any of the following:
- providing investigation services, legal advice and assistance regarding appeals of criminal convictions and sentences via applications to the Criminal Cases Review Commission and the Court of Appeal to persons who, through lack of means, would otherwise be unable to afford them.
- informing and educating criminal justice policy makers, investigating and prosecuting authorities, the legal profession and the public about any systemic issues which need to be addressed to avoid unsafe convictions.
## **Public benefit**
The trustees have given due consideration to Charity Commission published guidance on the operation of the Public Benefit requirement.
The organisation seeks to benefit the public by testing the accuracy and fairness of the criminal justice system's case outcomes and by making the criminal justice system more accountable for its mistakes so that it can learn from them.
## **Pro Bono, Students and Volunteers**
APPEAL is supported by lawyers at commercial law firms who contribute time pro bono to case screening and litigation efforts as well as to system research directed at reform. The firms assign junior, senior and administrative staff to the cases and research assignments.
APPEAL also works with university students reading law and related disciplines through a clinical legal education programme. The students are trained in appeal practice and the causes of miscarriages of justice, and contribute their time to cases and research projects.
APPEAL's policy is not to offer unpaid internships, due to concerns about social mobility and exploitation. Work placements are only offered to students where the sponsoring institution covers some student expenses.
Page 4
**Centre for Criminal Appeals T/A APPEAL**
## **Report of the Trustees for the Year Ended 31 March 2022**
## **OBJECTIVES AND ACTIVITIES**
Looking to the future, APPEAL aims to fulfil the following objectives:
## FIGHTING INDIVIDUAL CASES
We will expand our casework team.
We will assess the cases of at least 150 prisoners who write to us, and provide them with individual responses.
We will provide holistic representation to at least 20 people whose convictions we believe to be unsafe or whose sentences we believe to be unfair.
## ADVOCATING AND INFLUENCING
We will focus on influencing the Law Commission's review of the criminal appeals system. Our recommendations will include a change to the 'real possibility test', which is applied by the Criminal Cases Review Commission to determine whether to refer cases to the Court of Appeal. This change was recommended by the Westminster Commission on Miscarriages of Justice in 2021. We will continue to highlight the failings in disclosure of evidence in criminal cases. We will campaign for audio recordings of trial to be retained for longer than the current seven year time period, and for access to free trial transcripts
We will also campaign to ensure that TV Licensing stops prosecuting those who are living in poverty or who are otherwise vulnerable, especially during the cost-of- living crisis.
## TACKLING STRUCTURAL INJUSTICE
## Women's Justice Initiative:
We will represent women convicted of offences that arose directly from domestic abuse or coercive control.
Racial justice: We will launch the results of a research project exploring the links between non-unanimous jury verdicts, wrongful convictions and racial justice.
## GIVING FAMILIES STRENGTH AND HOPE
We will continue providing one to one support for our clients and their families through our Survivor Advocates.
We will hold at least two in-person retreats for the Bound by Injustice community with peer support and community-building goals. We will start to develop a co-production model to ensure the expertise of the BBI community becomes integral in our representation and campaigning.
## INSPIRING THE LEGAL PROFESSION
We will strengthen and expand our partnerships with universities and law firms.
We will train and supervise a further 30 lawyers and 30 students on our cases.
Page 5
**Centre for Criminal Appeals T/A APPEAL**
## **Report of the Trustees for the Year Ended 31 March 2022**
## **ACHIEVEMENT AND PERFORMANCE**
APPEAL's achievements over the 12-month period include the following:
WE INVESTIGATE
This year:
We considered and responded to 498 requests for legal assistance made by or on behalf of people inside and out of prison
- 375 men
- 123 women
We've submitted 121 individual requests for access to evidence including:
- 3 Freedom of Information requests
- 10 post-conviction disclosure requests
- 103 subject access requests/requests for case papers from previous representatives
- 8 other evidence access requests
## WE LITIGATE
This year:
- 28 individuals represented including bringing on 5 new clients (4 women, 1 man)
- 1 case argued before the Court of Appeal
- 4 legal submissions filed with the CCRC, with 3 applications currently pending
- 3 formal complaints against law enforcement agencies made
- Successfully concluded 1 judicial review against the police, with the force agreeing to disclose evidence and pay legal costs
- Halted 3 TV license prosecutions
- Made 7 information access complaints to the Information Commissioner, with 2 successful and 4 still under consideration
- Made 14 interventions on behalf of clients in relation to prison conditions
## WE ADVOCATE
## **Generating public outrage**
This year we secured media coverage largely in influential mainstream media outlets - radio, TV and podcasts - reporting from both sides of the political spectrum including in the Guardian, the Times and Sunday Times, the Sun, the Independent and the BBC.
- We almost doubled our media coverage in 2021/22 from the previous year, featuring in 43 broadcasts or publications across 19 media outlets
- 10 of these were on women's justice issues, four were podcasts
- 50k website visits over the year. More than 7k on our TVL FAQ page with an average of 6 minutes spent on page
- Newsletter up 63% from last year
- 1200 overall increase in social media following
Page 6
**Centre for Criminal Appeals T/A APPEAL**
## **Report of the Trustees for the Year Ended 31 March 2022**
## **Speaking truth to power**
This year we provided secretariat support to the All-Party-Parliamentary Group on Miscarriages of Justice ('the APPG'). The APPG hosted a panel event on the scarcity of government compensation for miscarriage of justice survivors. The event, hosted by Bob Neill MP, featured Jo Hamilton, one of the sub-post mistresses who had her wrongful conviction overturned in the recent Post Office appeals alongside other experts.
## **Our influencing** :
- 15 Parliamentary Questions tabled
- 7 Government Consultations responded to:
- 3 on women and girls in the criminal justice system
4 on law reform including open justice and legal aid
- 3 Policy Briefings published:
- Poverty is not a Crime, the case for ending the criminalisation of the non-payment of the TV Licence Conveyor Belt Justice, the case against the Single Justice Procedure
Destroying the Evidence, the case for retaining Trial Audio Recordings and Providing Trial Transcripts
- 4 open letters to the government signed and 1 authored
- We've spoken at 11 events including three on wrongful conviction policy reform, two on racial injustice and two on women in the criminal justice system.
## **Bound By Injustice reborn**
After three long years over the pandemic, the BBI community were finally able to reunite in person in 2022. Our offices in London were magically transformed from a law office into a sanctuary for survivors of miscarriages of justice to connect, share, laugh and brainstorm.
## **Inspiring the legal profession**
## OUR PRO BONO SOLICITORS TOLD US
- 95% of solicitors who worked with us pro bono agreed that this had increased their awareness of errors and unfairness in the justice system
- 92% said their pro bono work made them want to do more work to overturn and prevent miscarriages of justice
- 96% said working with APPEAL had helped them to develop their professional skills
## **FINANCIAL REVIEW**
## **Financial position**
Total funds at 31 March 2022 stood at £565,440 (2021 £396,859) of which £418,402 was unrestricted and available for the charity's general use. £147,038 was restricted to the specific purposes for which the money was given.
Page 7
**Centre for Criminal Appeals T/A APPEAL**
## **Report of the Trustees for the Year Ended 31 March 2022**
## **FINANCIAL REVIEW**
## **Principal funding sources**
The total donations and grants received by APPEAL in 2021-22 were £485,705. Appeal is extremely grateful to all of our donors in the 2021-2022 financial year for their generous support of our work.
APPEAL holds a contract with the Legal Aid Agency to represent people seeking to challenge their conviction or sentence at the CCRC or Court of Appeal levels - which is a unique contract in the current Legal Aid regime. This funding source is limited and most of the work APPEAL undertakes is not covered by legal aid payments, however the contract is vital as a source of funds for the payment of experts and the work of forensic science laboratories where pro bono assistance cannot be obtained.
Further, the contract enables APPEAL to obtain civil Legal Aid for judicial review cases arising out of criminal appeal proceedings such as challenges to public bodies who decline to allow access to evidence. The contract also allows such litigation to be brought with a level of costs protection for clients seeking judicial review which is also critical.
This Legal Aid contract means that APPEAL's donors never pay for things that the state should be paying for, but rather private funding is directed at work that is not statutorily supported, but APPEAL hopes one day will be as a result of its efforts.
## **Reserves policy**
The trustees have given this much consideration given our unusual dual status as both a law practice and a charity and have formulated a reserves policy which demonstrates the financial prudence required to satisfy all of our regulatory requirements and our commitment to our clients.
There is no swift resolution in appeals cases, which can take 5 years to move slowly through the court process. Similarly, there is no "quick fix" available for the systemic problems that beset the justice system.
Legal Aid covers only a small amount of the work APPEAL needs to do on cases to represent clients effectively and only pays out at the end of the case, which is not a timetable within APPEAL's control.
Therefore, the Trustees have concluded that it is necessary for APPEAL to have a longer term reserves policy than is often held by charitable organisations of this size. As a law practice engaged in cases that entail a long-term commitment to vulnerable clients who would be unable to find alternative representation, APPEAL has a duty to ensure that its operations are not threatened by cash-flow issues so the team can provide a continuity of service, especially when a case is "live" at the Court of Appeal or the Criminal Cases Review Commission.
Additionally, as APPEAL's clients would be unlikely to find another law practice prepared to represent them, were APPEAL to have to close its doors, to protect clients' interests, the organisation would need to lodge applications with the Criminal Cases review Commission or the Court of Appeal on behalf of all existing clients before doing so, using such evidence as had been mustered prior to that time. This would take at least four months to complete.
The charity therefore holds at least four months running costs in reserve as standard.
## **Going concern**
The trustees consider APPEAL to be a going concern from an review of its management accounts, bank balances, and resource development efforts, which include diverse revenue streams of grants, donations and legal aid .
Page 8
**Centre for Criminal Appeals T/A APPEAL**
## **Report of the Trustees for the Year Ended 31 March 2022**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The charity is controlled by its governing document, the memorandum and articles of association, and constitutes a private company, limited by guarantee, as defined by the Companies Act 2006.
## **Selection and appointment of new trustees**
The trustees/ directors are selected in accordance with the regulatory requirements for law practices, which are that all directors of a law practice must be lawyers. When new trustees/directors are required, candidates are identified, considered and appointed by a vote of the current Board of Trustees.
## **Decision making**
The day to day running of the charity is delegated to the following senior management personnel:
Emily Bolton (Director) Naima Sakande (Deputy Director) Emma Torr (Lawyer)
The trustees agree a strategic and operations plan with the charity director, as well as an annual budget each year. The director then oversees the implementation of this by the charity staff. Any item of expenditure that is not budgeted for or exceeds £300 has to be signed off by a trustee.
## **Induction and training of new trustees**
Trustees receive induction in the form of key documents to review and a "deep dive" into the work of the charity via a visit to the offices and meetings with staff. Trustees' training needs are kept under review and group or individual training will be offered if required.
## **Key management remuneration**
APPEAL's salary policy is drafted with consultation of all staff, for approval by the trustees. It is comparatively flat in structure, is transparent and is reviewed every three years.
Page 9
**Centre for Criminal Appeals T/A APPEAL**
## **Report of the Trustees for the Year Ended 31 March 2022**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Risk management**
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
## Risk
Mitigation
Human resources - turnover of staff can have a serious effect within a small organisation
Paying staff fairly and supporting their development to attract and retain skilled staff who share APPEAL's ethos.
Fundraising - sufficient funds are needed to meet existing commitments and achieve objectives and future fundraising is uncertain within a challenging financial environment.
This is mitigated by close monitoring of budgets on a monthly basis. The diversification of income streams is a key strategic objective for the coming years.
Regulation - maintaining SRA authorisation, legal aid contract and Specialist Quality Mark (SQM)
Fully electronic case and file management and regular monitoring of our compliance duties.
## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number**
07556168 (England and Wales)
## **Registered Charity number**
1144162
## **Registered office**
6 - 8 Amwell Street (First Floor) London EC1R 1UQ
## **Trustees**
J Hingston Barrister C David Solicitor Ms A Khan Solicitor J K Bindman (appointed 20.9.22)
Page 10
**Centre for Criminal Appeals T/A APPEAL**
## **Report of the Trustees for the Year Ended 31 March 2022**
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Independent Examiner**
Mrs Natalie Coleman ACCA Roy Pinnock & Co LLP Chartered Certified Accountants Wren House 68 London Road St Albans Hertfordshire AL1 1NG
Approved by order of the board of trustees on 20 January 2023 and signed on its behalf by:
J Hingston - Trustee
Page 11
## **Independent Examiner's Report to the Trustees of Centre for Criminal Appeals**
## **Independent examiner's report to the trustees of Centre for Criminal Appeals ('the Company')**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2022.
## **Responsibilities and basis of report**
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.
Page 12
## **Independent Examiner's Report to the Trustees of Centre for Criminal Appeals**
## **Independent examiner's statement**
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of ACCA which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Mrs Natalie Coleman ACCA Roy Pinnock & Co LLP Chartered Certified Accountants Wren House 68 London Road St Albans Hertfordshire AL1 1NG
20 January 2023
Page 13
**Centre for Criminal Appeals T/A APPEAL**
## **Statement of Financial Activities (Incorporating an Income and Expenditure Account) for the Year Ended 31 March 2022**
|Unrestricted
fund
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
2
165,913
**Charitable activities**
4
Casework
21,751
Investment income
3
82
**Total**
187,746
**EXPENDITURE ON**
Raising funds
5
4,626
**Charitable activities**
6
Casework
56,159
Communications
1,136
Other
11,922
**Total**
73,843
**NET INCOME**
113,903
**RECONCILIATION OF FUNDS**
Total funds brought forward
304,499
**TOTAL FUNDS CARRIED FORWARD**
418,402|Restricted
funds
£
319,792
-
-
319,792
12,939
188,157
36,488
27,530
265,114
54,678
92,360
147,038|31.3.22
Total
funds
£
485,705
21,751
82
507,538
17,565
244,316
37,624
39,452
338,957
168,581
396,859
565,440|31.3.21
Total
funds
£
407,635
15,894
1,784|
|---|---|---|---|
||||425,313|
||||9,172
222,488
44,568
58,128|
||||334,356|
||||90,957
305,902|
||||396,859|
The notes form part of these financial statements
Page 14
## **Centre for Criminal Appeals T/A APPEAL**
## **Balance Sheet 31 March 2022**
|Unrestricted
fund
Notes
£
**FIXED ASSETS**
Tangible assets
12
1,206
**CURRENT ASSETS**
Debtors
13
20,000
Cash at bank and in hand
417,258
437,258
**CREDITORS**
Amounts falling due within one year
14
(20,062)
**NET CURRENT ASSETS**
417,196
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
418,402
**NET ASSETS**
418,402
**FUNDS**
15
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|Restricted
funds
£
-
4,800
157,238
162,038
(15,000)
147,038
147,038
147,038|31.3.22
Total
funds
£
1,206
24,800
574,496
599,296
(35,062)
564,234
565,440
565,440
418,402
147,038
565,440|31.3.21
Total
funds
£
1,209
69,880
359,556
429,436
(33,786)
395,650
396,859
396,859
304,499
92,360
396,859|
|---|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2022.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2022 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
- (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
- (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
The notes form part of these financial statements
Page 15
continued...
**Centre for Criminal Appeals T/A APPEAL**
## **Balance Sheet - continued 31 March 2022**
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 20 January 2023 and were signed on its behalf by:
J Hingston - Trustee
The notes form part of these financial statements
Page 16
**Centre for Criminal Appeals T/A APPEAL**
|**Cash Flow Statement**
**for the Year Ended 31 March**
Notes
**Cash flows from operating activities**
Cash generated from operations
1
Interest paid
Net cash provided by operating activities
**Cash flows from investing activities**
Purchase of tangible fixed assets
Interest received
Net cash (used in)/provided by investing activities
**Change in cash and cash equivalents**
**in the reporting period**
**Cash and cash equivalents at the**
**beginning of the reporting period**
**Cash and cash equivalents at the end**
**of the reporting period**|**Cash Flow Statement**
**for the Year Ended 31 March**|**2022**
31.3.22
£
216,528
-
216,528
(1,670)
82
(1,588)
214,940
359,556
574,496|31.3.21
£
45,791
(69)
45,722
-
1,784
1,784
47,506
312,050
359,556|
|---|---|---|---|
The notes form part of these financial statements
Page 17
**Centre for Criminal Appeals T/A APPEAL**
## **Notes to the Cash Flow Statement**
## **for the Year Ended 31 March 2022**
## **1. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES**
||**ACTIVITIES**|||||
|---|---|---|---|---|---|
|||||31.3.22|31.3.21|
|||||£|£|
||**Net income for the reporting period (as per the Statement of**|||||
||**Financial Activities)**|||168,581|90,957|
||**Adjustments for:**|||||
||Depreciation charges|||1,673|1,313|
||Interest received|||(82)|(1,784)|
||Interest paid|||-|69|
||Decrease/(increase) in debtors|||45,080|(64,872)|
||Increase in creditors|||1,276|20,108|
||**Net cash provided by operations**|||216,528|45,791|
|2.|**ANALYSIS OF CHANGES IN NET FUNDS**|||||
|||At|1.4.21|Cash flow|At 31.3.22|
||||£|£|£|
||**Net cash**|||||
||Cash at bank and in hand|359,556||214,940|574,496|
|||359,556||214,940|574,496|
||**Total**|359,556||214,940|574,496|
The notes form part of these financial statements
Page 18
**Centre for Criminal Appeals T/A APPEAL**
## **Notes to the Financial Statements for the Year Ended 31 March 2022**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
The net assets of the charity have increased by £168,581 this year. The trustees are of the opinion that the future of the charity is secure for at least the next 12 months and that, on this basis, the charity is a going concern.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **Allocation and apportionment of costs**
Costs are allocated directly to the activity to which they relate. Where the costs incurred relate to more than one activity, they are apportioned on a basis consistent with the resource.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 20% on cost Computer equipment - 33% on cost
## **Taxation**
The charity is exempt from corporation tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity.Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
continued...
Page 19
**Centre for Criminal Appeals T/A APPEAL**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2022**
## **1. ACCOUNTING POLICIES - continued**
## **Pension costs and other post-retirement benefits**
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
## **Debtors**
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid after taking account of any trade discounts due.
## **Creditors and provisions**
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
## **2. DONATIONS AND LEGACIES**
|Donations
Grants
Gift aid
Cycle rent received|31.3.22
£
114,758
370,657
-
290
485,705|31.3.21
£
141,853
264,047
1,735
-|
|---|---|---|
|||407,635|
## **3. INVESTMENT INCOME**
Deposit account interest
|31.3.22|31.3.21|
|---|---|
|£|£|
|82|1,784|
continued...
Page 20
**Centre for Criminal Appeals T/A APPEAL**
## **Notes to the Financial Statements - continued**
## **for the Year Ended 31 March 2022**
|**4.**
**INCOME FROM CHARITABLE ACTIVITIES**
Legal aid
**5.**
**RAISING FUNDS**
**Raising donations and legacies**
Staff costs
**Other trading activities**
Fundraising costs
Aggregate amounts
**6.**
**CHARITABLE ACTIVITIES COSTS**
Casework
Communications|Direct
Costs
£
239,054
37,624
276,678|31.3.22
Casework
£
21,751
31.3.22
£
17,411
31.3.22
£
154
17,565
Support
costs (see
note 7)
£
5,262
-
5,262|31.3.21
Total
activities
£
15,894
31.3.21
£
8,172
31.3.21
£
1,000
9,172
Totals
£
244,316
37,624
281,940|
|---|---|---|---|
continued...
Page 21
**Centre for Criminal Appeals T/A APPEAL**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2022**
## **7. SUPPORT COSTS**
|Governance
Management
costs
£
£
Other resources expended
24,053
15,399
Casework
5,262
-
29,315
15,399
**NET INCOME/(EXPENDITURE)**
Net income/(expenditure) is stated after charging/(crediting):
31.3.22
£
Independent examiner
1,926
Depreciation - owned assets
1,673|Totals
£
39,452
5,262|
|---|---|
||44,714|
||31.3.21
£
1,836
1,313|
## **8. NET INCOME/(EXPENDITURE)**
## **9. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 March 2022 nor for the year ended 31 March 2021.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 March 2022 nor for the year ended 31 March 2021.
## **10. STAFF COSTS**
|Wages and salaries
Social security costs
Other pension costs|31.3.22
£
239,413
19,026
10,351
268,790|31.3.21
£
214,634
16,863
9,665|
|---|---|---|
|||241,162|
The average monthly number of employees during the year was as follows:
||31.3.22|31.3.21|
|---|---|---|
|Staff|8|8|
No employees received emoluments in excess of £60,000. The highest wage paid was £35,000 per annum.
Staff costs have been apportioned between projects and their associated funds on a time basis.
continued...
Page 22
**Centre for Criminal Appeals T/A APPEAL**
## **Notes to the Financial Statements - continued**
## **for the Year Ended 31 March 2022**
|**11.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
Unrestricted
Restricted
fund
funds
£
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
198,095
209,540
**Charitable activities**
Casework
15,894
-
Investment income
1,784
-
**Total**
215,773
209,540
**EXPENDITURE ON**
Raising funds
3,061
6,111
**Charitable activities**
Casework
84,366
138,122
Communications
4,673
39,895
Other
39,415
18,713
**Total**
131,515
202,841
**NET INCOME**
84,258
6,699
**RECONCILIATION OF FUNDS**
Total funds brought forward
220,241
85,661
**TOTAL FUNDS CARRIED**
**FORWARD**
304,499
92,360|Total
funds
£
407,635
15,894
1,784|
|---|---|
||425,313|
||9,172
222,488
44,568
58,128|
||334,356|
||90,957
305,902|
||396,859|
continued...
Page 23
**Centre for Criminal Appeals T/A APPEAL**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2022**
|**12.**
**TANGIBLE FIXED ASSETS**
Fixtures
Plant and
and
Computer
machinery
fittings
equipment
£
£
£
**COST**
At 1 April 2021
-
300
11,997
Additions
695
-
975
At 31 March 2022
695
300
12,972
**DEPRECIATION**
At 1 April 2021
-
300
10,788
Charge for year
139
-
1,534
At 31 March 2022
139
300
12,322
**NET BOOK VALUE**
At 31 March 2022
556
-
650
At 31 March 2021
-
-
1,209
**13.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
31.3.22
£
Prepayments and accrued income
24,800|Totals
£
12,297
1,670|
|---|---|
||13,967|
||11,088
1,673|
||12,761|
||1,206|
||1,209|
||31.3.21
£
69,880|
continued...
Page 24
**Centre for Criminal Appeals T/A APPEAL**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2022**
## **14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
|Trade creditors
Social security and other taxes
Other creditors
Deferred income
Accrued expenses
**MOVEMENT IN FUNDS**
**Unrestricted funds**
General fund
**Restricted funds**
Casework
Women's Justice Initiative
Miscarriages of Justice in the North of
England
Open Justice
Staff training
Resource development &
communications
All Party Parliamentary Group
Secretariat
Bound by Injustice
Justice First Fellowship
Staff wellbeing
**TOTAL FUNDS**|At 1.4.21
£
304,499
2,826
59,248
5,973
16,340
720
5,919
1,334
-
-
-
92,360
396,859|31.3.22
£
496
6,767
2,776
23,000
2,023
35,062
Net
movement
in funds
£
113,903
2,500
53,785
4,027
(16,340)
(720)
-
-
100
10,326
1,000
54,678
168,581|31.3.21
£
11,963
16,281
3,706
-
1,836
33,786
At
31.3.22
£
418,402
5,326
113,033
10,000
-
-
5,919
1,334
100
10,326
1,000|31.3.21
£
11,963
16,281
3,706
-
1,836|
|---|---|---|---|---|
|||||33,786|
||||147,038||
||||565,440||
**15. MOVEMENT IN FUNDS**
Page 25
continued...
**Centre for Criminal Appeals T/A APPEAL**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2022**
## **15. MOVEMENT IN FUNDS - continued**
Net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**Restricted funds**
Casework
Women's Justice Initiative
Miscarriages of Justice in the North of
England
Open Justice
Staff training
Resource development &
communications
All Party Parliamentary Group
Secretariat
Bound by Injustice
Justice First Fellowship
Staff wellbeing
**TOTAL FUNDS**|Incoming
resources
£
187,746
10,000
202,677
10,000
52,901
-
20,000
1,334
1,300
20,580
1,000
319,792
507,538|Resources
Movement
expended
in funds
£
£
(73,843)
113,903
(7,500)
2,500
(148,892)
53,785
(5,973)
4,027
(69,241)
(16,340)
(720)
(720)
(20,000)
-
(1,334)
-
(1,200)
100
(10,254)
10,326
-
1,000
(265,114)
54,678
(338,957)
168,581|
|---|---|---|
Page 26
continued...
**Centre for Criminal Appeals T/A APPEAL**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2022**
## **15. MOVEMENT IN FUNDS - continued**
## **Comparatives for movement in funds**
|**Unrestricted funds**
General fund
**Restricted funds**
Casework
Women's Justice Initiative
Miscarriages of Justice in the North of
England
Open Justice
Staff training
Fighting Fund
Resource development &
communications
All Party Parliamentary Group
Secretariat
**TOTAL FUNDS**|At 1.4.20
£
220,241
2,826
51,394
-
-
1,897
11,164
-
18,380
85,661
305,902|Net
movement
in funds
£
84,258
-
7,854
5,973
16,340
(1,177)
(11,164)
5,919
(17,046)
6,699
90,957|At
31.3.21
£
304,499
2,826
59,248
5,973
16,340
720
-
5,919
1,334|
|---|---|---|---|
||||92,360|
||||396,859|
continued...
Page 27
**Centre for Criminal Appeals T/A APPEAL**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2022**
## **15. MOVEMENT IN FUNDS - continued**
Comparative net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**Restricted funds**
Women's Justice Initiative
Miscarriages of Justice in the North of
England
Open Justice
Staff training
Fighting Fund
Resource development &
communications
All Party Parliamentary Group
Secretariat
Bound by Injustice
**TOTAL FUNDS**|Incoming
resources
£
215,773
115,934
10,000
49,192
-
-
19,920
1,334
13,160
209,540
425,313|Resources
Movement
expended
in funds
£
£
(131,515)
84,258
(108,080)
7,854
(4,027)
5,973
(32,852)
16,340
(1,177)
(1,177)
(11,164)
(11,164)
(14,001)
5,919
(18,380)
(17,046)
(13,160)
-
(202,841)
6,699
(334,356)
90,957|
|---|---|---|
continued...
Page 28
**Centre for Criminal Appeals T/A APPEAL**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2022**
## **15. MOVEMENT IN FUNDS - continued**
A current year 12 months and prior year 12 months combined position is as follows:
|**Unrestricted funds**
General fund
**Restricted funds**
Casework
Women's Justice Initiative
Miscarriages of Justice in the North of
England
Staff training
Fighting Fund
Resource development &
communications
All Party Parliamentary Group
Secretariat
Bound by Injustice
Justice First Fellowship
Staff wellbeing
**TOTAL FUNDS**|At 1.4.20
£
220,241
2,826
51,394
-
1,897
11,164
-
18,380
-
-
-
85,661
305,902|Net
movement
in funds
£
198,161
2,500
61,639
10,000
(1,897)
(11,164)
5,919
(17,046)
100
10,326
1,000
61,377
259,538|At
31.3.22
£
418,402
5,326
113,033
10,000
-
-
5,919
1,334
100
10,326
1,000|
|---|---|---|---|
||||147,038|
||||565,440|
continued...
Page 29
**Centre for Criminal Appeals T/A APPEAL**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2022**
## **15. MOVEMENT IN FUNDS - continued**
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**Restricted funds**
Casework
Women's Justice Initiative
Miscarriages of Justice in the North of
England
Open Justice
Staff training
Fighting Fund
Resource development &
communications
All Party Parliamentary Group
Secretariat
Bound by Injustice
Justice First Fellowship
Staff wellbeing
**TOTAL FUNDS**|Incoming
resources
£
403,519
10,000
318,611
20,000
102,093
-
-
39,920
2,668
14,460
20,580
1,000
529,332
932,851|Resources
Movement
expended
in funds
£
£
(205,358)
198,161
(7,500)
2,500
(256,972)
61,639
(10,000)
10,000
(102,093)
-
(1,897)
(1,897)
(11,164)
(11,164)
(34,001)
5,919
(19,714)
(17,046)
(14,360)
100
(10,254)
10,326
-
1,000
(467,955)
61,377
(673,313)
259,538|
|---|---|---|
## **16. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31 March 2022.
## **17. RESTRICTED FUNDS**
## **Casework**
Grants and donations were received from:
The Roddick Foundation
The Fairness Foundation
Humanade
The Persula Foundation
Big D's BBQ
continued...
Page 30
**Centre for Criminal Appeals T/A APPEAL**
**Notes to the Financial Statements - continued for the Year Ended 31 March 2022**
## **17. RESTRICTED FUNDS - continued**
Victoria Halden
to be used in the Open Justice and Bound by Injustice projects.
## **Women's Justice Initiative**
Grants were received from:
Lankelly Chase
The Legal Education Foundation
The Lloyds Foundation
Eleanor Rathbone Charitable Trust
to address Women's Justice.
## **Resource Development & communications**
A grant was received from the Woodford Family Charitable Trust.
## **Innocence Initiative**
A grant was received from Evan Cornish to address criminal justice accountability in the North of England.
## **Justice First Fellowship**
A grant was received from The Legal Education Foundation to provide training and project support for a trainee solicitor in order to advance access to justice.
## **Staff Wellbeing**
A grant was received from Lankelly Chase to support staff, volunteer and trustee wellbeing.
Page 31
**Centre for Criminal Appeals T/A APPEAL**
|**Detailed Statement of Financial Activities**
**for the Year Ended 31 March 2022**
**INCOME AND ENDOWMENTS**
**Donations and legacies**
Donations
Grants
Gift aid
Cycle rent received
**Investment income**
Deposit account interest
**Charitable activities**
Legal aid
**Total incoming resources**
**EXPENDITURE**
**Raising donations and legacies**
Wages
Social security
Pensions
**Other trading activities**
Fundraising costs
**Charitable activities**
Wages
Social security
Pensions
Record collection fees
Investigators' fees
Travel
Expert fees
Communications
Outreach work
Other costs|31.3.22
£
114,758
370,657
-
290
485,705
82
21,751
507,538
15,271
1,465
675
17,411
154
224,142
17,561
9,676
3,528
-
3,327
9,267
5,830
23
3,324
276,678|31.3.21
£
141,853
264,047
1,735
-|
|---|---|---|
|||407,635
1,784
15,894|
|||425,313
7,467
453
252|
|||8,172
1,000
207,167
16,410
9,413
92
693
1,860
23,515
2,956
350
566|
|||263,022|
This page does not form part of the statutory financial statements
Page 32
**Centre for Criminal Appeals T/A APPEAL**
## **Detailed Statement of Financial Activities**
## **for the Year Ended 31 March 2022**
|**Support costs**
**Management**
Rent & rates
Insurance
Light and heat
Telephone
Printing, postage & stationery
Sundries
I T Costs
Recruitment
Training
Office move costs
Clinical supervision
Cleaning
**Governance costs**
Independent examiner
Practice certificates
Bookkeeping
Bank charges
S Q M fees
Plant and machinery
Computer equipment
Interest payable
Total resources expended
**Net income**|31.3.22
£
7,782
4,526
(4)
810
2,312
324
8,894
2,299
1,688
-
300
384
29,315
1,926
1,157
9,167
216
1,260
139
1,534
-
15,399
338,957
168,581|31.3.21
£
29,978
4,262
400
104
1,398
144
7,048
1,379
2,560
1,212
-
-|
|---|---|---|
|||48,485
1,836
2,316
8,100
43
-
-
1,313
69|
|||13,677|
|||334,356|
|||90,957|
This page does not form part of the statutory financial statements
Page 33