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2023-03-31-accounts

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Filename: CCA-Charities report FULL SET - 22.2-CHA-
PL-20240117.PDF
Client of: Roy Pinnock & Co

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Name: Joe Hingston
Email: jhingston@hotmail.com
Date & Time: 22/01/2024 14:38:23 PM (GMT)
IP Address: 84.71.93.141
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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 2023

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 2023

Page
Report of the Trustees 1 to 12
Independent Examiner's Report 13 to 14
Statement of Financial Activities 15
Balance Sheet 16 to 17
Cash Flow Statement 18
Notes to the Cash Flow Statement 19
Notes to the Financial Statements 20 to 32
Detailed Statement of Financial Activities 33 to 34

Centre for Criminal Appeals T/A APPEAL

Report of the Trustees for the Year Ended 31 March 2023

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 2023. 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 2022-23, 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. In accordance with our Theory of Change, the organisation has provided not just legal representation but also thorough investigation and holistic support to the people it represents and their loved ones, 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 APPEAL in fighting for change.

Having founded APPEAL and led the organisation for a decade, Emily Bolton is stepping down from her role as Director in 2023, to concentrate on casework and communications. She is handing leadership of the organisation over to two co-directors, Emma Torr (barrister) and Matt Foot (solicitor) and an expanded Board. Under this new leadership, APPEAL will continue to fight to overturn miscarriages of justice and demand vital criminal justice reform.

Fighting individual cases - Investigation and representation

Each of APPEAL's cases shines a spotlight on wider issues and controversies within the criminal appeals system, informing our advocacy and campaigns. Some examples follow. For those marked with an * pseudonyms have been used.

Finally, a day in court

Nearly two decades after his wrongful conviction, APPEAL client Andy Malkinson was finally granted a chance to clear his name.

In January 2023, the Criminal Cases Review Commission ('CCRC') referred Andy's conviction to the Court of Appeal as it considered there was a real possibility it would be overturned.

This was a significant and hard-earned breakthrough for Andy, who has always protested his innocence of a 2003 rape for which he served over 17 years in prison. The CCRC refers fewer than 3% of cases, and twice previously turned down Andy's case.

Page 1

Centre for Criminal Appeals T/A APPEAL

Report of the Trustees for the Year Ended 31 March 2023

The CCRC's decision came in response to an application by APPEAL which presented the compelling new evidence uncovered through years of investigation, made possible by APPEAL's partners and supporters.

This included the results of DNA testing commissioned by APPEAL, which not only supported Andy's innocence but led to further testing that subsequently implicated another man, who has since been identified and arrested.

The new evidence also comprised of previously undisclosed documents and photographs undermining the identification evidence used to prosecute Andy, which APPEAL obtained by twice taking the police to court.

Andy's case illustrates the need for reform to tackle problems which plague our criminal justice system, particularly the unlawful non-disclosure and destruction of evidence by police forces.

APPEAL worked with counsel Edward Henry KC and Max Hardy to persuade the Court of Appeal that Andy's conviction could not stand. The case also benefited from the expert assistance of law firms Ropes & Gray, Latham & Watkins and Mishcon de Reya. Andy's conviction was finally overturned on 26 July 2023.

Andy's story shines a spotlight on many of the system flaws that APPEAL has been campaigning to fix for almost a decade. We will be working to support Andy and others we represent to participate in the Law Commission's review of the criminal appeals system in England and Wales. We intend to seize this landmark opportunity, which came about in part due to our advocacy, to call for transformational change.

Flawed Forensics

Sarah* was wrongly convicted of murdering her husband and given a life sentence. The police focused on compiling a case against Sarah and her co-defendant and failed to follow up on other legitimate lines of enquiry. APPEAL is hoping that recent developments in scientific techniques can expose the flawed science relied upon at trial.

Malcom* tragically died in prison after spending over two decades there for crimes for which he consistently maintained his innocence. As is often the way in our cases, the jury at his 1997 trial were not unanimous in their decision to convict him of murder - only 10 out of 12 returned a guilty verdict. APPEAL has obtained fresh expert evidence which casts doubt on the reliability of forensic evidence relied on to convict him, and presented this to the CCRC, who are considering whether to refer his conviction to the Court of Appeal.

Women's Justice

Two days after Katie* turned 20 years old, she was convicted of murder and sentenced to 17 years in prison. At trial Katie was presented as equally culpable of the murder alongside her male co-defendant. APPEAL has obtained numerous records which demonstrate that Katie was an extremely vulnerable young woman who herself was the victim of abuse. This fresh evidence illustrates that Katie was not protected when at her most vulnerable and was undoubtedly failed by the system, and paints a very different picture of her than was portrayed at trial. APPEAL continues to work to uncover fresh evidence which is capable of undermining the safety of her conviction.

Page 2

Centre for Criminal Appeals T/A APPEAL

Report of the Trustees for the Year Ended 31 March 2023

Sunita* was convicted, along with another man, of murder of her husband. Evidence obtained by APPEAL demonstrates that she had learning difficulties and a very low IQ. Compounded by the fact that Sunita's comprehension of English was also limited, APPEAL has concerns about her ability to properly participate in her case and whether she was afforded a fair trial. APPEAL is working with counsel and experts to obtain fresh evidence and arguments to present to the Court of Appeal.

Judicial reluctance to overturn wrongful convictions

The Freshwater Five is one of our most high-profile cases. Four fisherman and a scaffold business owner were wrongly convicted of a drug smuggling conspiracy in the English Channel in 2011. On appeal ten years later, the Court of Appeal acknowledged that the prosecution had failed to hand over vital marine navigation data to the defence and that there was "no credible eye-witness testimony" linking them to the drugs found. Nevertheless, their convictions were upheld. A request that the IOPC re-open its investigation of the case, supported by former law enforcement officers, remained under review this year.

Racism and Injustice

David Pinto is a devoted father of four who, in 2013, was wrongly convicted of the murder of his nephew. David was convicted on purely circumstantial evidence when far more compelling leads were abandoned. The victim's mother - also David's sister - lost not only her son to murder but also her brother to prison. Racialised stereotypes about drugs and gangs played a role in convincing the jury that David would murder his own sister's son.

Influencing and Advocating for reform

APPEAL has been feeding back to the Law Commission in the scoping stage of their review into the criminal appeals system of England & Wales. This review, announced in August 2022 came about in part due to a 2021 report by the Westminster Commission on Miscarriages of Justice, in which APPEAL played a key role as the Secretariat.

Throughout the year, we have written to and had meetings with government ministers, MPs, peers and civil servants. We have responded to the government consultation on Legal Aid, published a policy briefing and supported relevant campaigns of partner organisations. We have spoken at nine external events.

Tara Casey, our women's justice caseworker, was quoted in Parliament in October 2022 while the house was debating legislation affecting the criminalisation of the TV licence fee.

Split juries, race and class

Work has continued on a ground-breaking research project looking at the phenomenon of juries in England and Wales being permitted to deliver a guilty verdict when not all members of the jury are convinced of guilt.

This review appears to be the first time that the origins of the 'majority verdict rule' in in England and Wales has been subject to such scrutiny.

Page 3

Centre for Criminal Appeals T/A APPEAL

Report of the Trustees for the Year Ended 31 March 2023

This rule was introduced in 1967, - a time of increased migration from the Commonwealth as well as anti-racist and anti-colonial struggle. It abolished the centuries-old principle that a unanimous verdict was required in order for someone to be convicted of a criminal offence. Since the change, prosecutors have only needed to persuade 10 out of 12 jurors of a defendant's guilt. Many of the people APPEAL represents were wrongly convicted despite two of the jurors at their trial believing them to be innocent.

Led by Researcher Nisha Waller, and funded by the Baring Foundation, the research considers the extent to which race and class influenced the decision to introduce majority verdicts and how the rule interacts with miscarriages of justice.

The research has drawn on hundreds of archive materials including Home Office files and British newspapers. Initial findings suggest the introduction of the majority verdict rule may be linked to the decision to allow a wider range of people, in terms of race and class, to serve on juries.

Giving clients and their families and communities strength and hope

Bound By Injustice (BBI) is APPEAL's network for those at the sharp end of our broken justice system - people who have survived miscarriages of justice, and their loved ones. The group is facilitated by our Survivors Advocates, one of whom has lived experience as the spouse of someone wrongfully convicted. The cost-of-living crisis is affecting everyone, and many of our clients and families are bearing the brunt. Having a loved one in prison can have a massive effect on families' incomes, as the remaining partner struggles to balance paid work with caring for children and vulnerable family members, supporting the person in prison as well as the legal battle. Our Survivors Advocates produced an information pack compiling support that may be available to them including benefits, grants, help with energy bills, cheap eats and useful resources.

This year 33 of the 46 BBI members have received individual support from the Survivors Advocates with issues such as housing, further education, care for vulnerable family members and bereavement. Our Survivors Advocates have also liaised with prisons, holding them accountable for the conditions in which they keep APPEAL's clients.

We also provided two residential retreats for BBI members. The first took place in May in Pembrokeshire and was led by Jennifer Thompson, a speaker, advocate and pioneer of restorative justice who is also a crime survivor. Jennifer, founder of the US-based charity Healing Justice, facilitated a space for our community to speak openly about the trauma and loss caused by their own wrongful conviction, or that of a loved one. One member described how it had allowed them to feel 'connected in a deep and meaningful way with every single participant' and another called it 'a brilliant experience'.

In August, 30 members of our BBI community came together in Oxford to discuss what they had in common and find confidence as advocates for criminal justice reform. They also enjoyed cricket in the sun, punting on the river and activities facilitated by our Survivor Advocates. Everyone in the group bonded over their shared experiences, however the most notable connections were made between our very youngest BBI members. They even presented an acrostic poem about BBI to a rapt audience of their loved ones. With nervous excitement they read out:

Being together and Believing In each other

These words epitomise BBI and reflect the feeling of unity which continues to grow within the community.

Page 4

Centre for Criminal Appeals T/A APPEAL

Report of the Trustees for the Year Ended 31 March 2023

Inspiring the legal profession

The scope of our ambition to change the justice system is not matched by the size of our small staff team. We will only get there by growing a movement of lawyers to battle alongside us for change. The achievements in this report were made possible because of those current and future legal professionals who have already joined the fight.

Lawyers working in for-profit firms donate their time for free (pro bono) to work on APPEAL's clients' cases. This gives the people we represent the depth and breadth of investigation which is so vital to reaching the truth. Working with APPEAL also opens other lawyers' eyes to the injustices in the system.

Amanda Raad, a partner at Ropes & Gray, explains the importance of the firm's partnership with APPEAL:

"Our work with APPEAL is about more than righting legal wrongs. It's equally about supporting the individuals wrongly incarcerated as well as their families. It's an absolute privilege to be part of the healing process and to watch the Bound by Injustice community support one another. We are stronger together."

We also partnered with four universities to inspire the next generation of social justice lawyers, offering specialist training to aspiring solicitors and barristers.

Vanessa Wiggins, who supervises the clinic students at the University of East London notices that:

"APPEAL offers students a unique opportunity to bridge the gap between theory and practice, foster a deeper understanding of the legal system and to fight for a fair and inclusive justice system"

The Trustees hope that the information above provides a helpful account of the work of APPEAL in the reporting period.

Joe Hingston

Chair

Page 5

Centre for Criminal Appeals T/A APPEAL

Report of the Trustees for the Year Ended 31 March 2023

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:

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 and/or provides academic credit..

Page 6

Centre for Criminal Appeals T/A APPEAL

Report of the Trustees for the Year Ended 31 March 2023

ACHIEVEMENT AND PERFORMANCE

APPEAL's achievements over the 12-month period include the following:

Fighting individual cases

Because our justice system is broken, APPEAL has hundreds of people asking for our assistance every year. Unfortunately, our limited resources mean we can only progress a fraction of these cases. We prioritise those with the highest chance of success and which fit onto our strategic priority areas.

In this reporting year, we considered and responded to 346 requests for legal assistance made by or on behalf of people inside and out of prison

Investigation

In the last year we have submitted 38 individual requests for access to evidence including:

Litigation

Advocating and influencing

Despite the small size of our team, APPEAL's work featured in an average of more than one publication per week across this year. The vast majority were in the country's most prominent news platforms (including the BBC, the Times and Sunday Times, ITV, the Mail and the Guardian). We also featured in industry blogs and magazines. Publications were across print, radio, TV and podcasts.

We send a regular monthly newsletter to 1,800 people and run lively platforms on Twitter, Facebook, Instagram and LinkedIn, creating a total of 361k impressions over the year. We see our highest engagement on Twitter, which has 5.4k followers. We increased our social media following my more than 1,300 this year.

Page 7

Centre for Criminal Appeals T/A APPEAL

Report of the Trustees for the Year Ended 31 March 2023

Aims for the future

Looking to the future, APPEAL aims to fulfil the following objectives:

ONE - PLAY A PIVOTAL ROLE IN REFORMING CRIMINAL APPEALS PROCEDURE AND POLICY

We will act as a major contributor for the Law Commission's review of criminal appeals. We will provide evidence in two formal consultations, and facilitate our Bound by Injustice community in sharing their expertise with the Law Commission. We will mobilise a group of stakeholders to help us refine our proposals for reform and ensure we represent a unified voice for change.

TWO - ENSURE THAT ANDY MALKINSON'S EXONERATION DRIVES REFORM OF THE SYSTEM

Having represented Andy Malkinson at his final appeal hearing inJuly 2023 and achieved his exoneration, we will advocate for root and branch reform of the appeals system that took so long to recognise his wrongful conviction. We will ensure that the failures at both trial and appeal levels are addressed in reform demands.

THREE - STRENGTHEN THE BOUND BY INJUSTICE COMMUNITY

We will organise at least two in person events for the Bound by Injustice community, including one designed to enhance the connections between the young members of the group. We will use new funding to build on the existing trusting relationships we have with our community, including through arranging home visits. We will work to create a safe and supported environment within which the group - including those in prison - can have their voices heard by those in positions of power.

FOUR - INFLUENCE THE CONVERSATION ABOUT RACISM IN CRIMINAL JUSTICE

We will publish a report exploring whether current rules around non-unanimous jury verdicts in England and Wales find their origins in racism and whether this has links to miscarriages of justice and the silencing of BAME voices. The report will represent a significant development in the public conversation around racism in the criminal justice system. Based on our findings, we will propose how the system can be improved and advocate for change.

FIVE - STAND UP FOR THOSE BEING PROSECUTED FOR BEING POOR

We will hold the BBC to account as it implements the 10-point Action Plan aimed to address the gender disparity in TV Licensing prosecutions. We will create a "What happens in TVL prosecutions and what should I do?" flier which will be distributed to those with vulnerabilities that are being prosecuted for not paying their TV Licence. We have already handed in our petition I'm not a criminal: Stop TV Licensing prosecuting people during the cost-of-living crisis to the Culture Minster and are creating further media coverage around this issue.

FINANCIAL REVIEW

Financial position

Total funds at 31 March 2023 stood at £589,732 (2022 £565,440) of which £502,733 was unrestricted and available for the charity's general use. £86,999 was restricted to the specific purposes for which the money was given.

Page 8

Centre for Criminal Appeals T/A APPEAL

Report of the Trustees for the Year Ended 31 March 2023

FINANCIAL REVIEW

Principal funding sources

The total donations and grants received by APPEAL in 2022-23 were £447,683. Appeal is extremely grateful to all of our donors in the 2022-2023 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 key.

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 between six and eight 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 9

Centre for Criminal Appeals T/A APPEAL

Report of the Trustees for the Year Ended 31 March 2023

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 (Legal Director)

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 10

Centre for Criminal Appeals T/A APPEAL

Report of the Trustees for the Year Ended 31 March 2023

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 (resigned 28.9.22) J K Bindman Barrister (appointed 20.9.22) Ms M R Williams Barrister (appointed 15.9.22) Ms M Obi (appointed 15.9.22) Ms S Ahmad (appointed 26.10.22) (resigned 1.11.23)

Page 11

Centre for Criminal Appeals T/A APPEAL

Report of the Trustees for the Year Ended 31 March 2023

REFERENCE AND ADMINISTRATIVE DETAILS Independent Examiner

Mrs Natalie Coleman 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 December 2023 and signed on its behalf by:

J Hingston - Trustee

Page 12

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 2023.

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 13

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 member of the Association of Chartered Certified Accountants, 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

Roy Pinnock & Co LLP Chartered Certified Accountants Wren House 68 London Road St Albans Hertfordshire AL1 1NG

20 December 2023

Page 14

Centre for Criminal Appeals T/A APPEAL

Statement of Financial Activities (Incorporating an Income and Expenditure Account) for the Year Ended 31 March 2023

Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
310,528
Charitable activities
4
Casework
5,789
Investment income
3
1,063
Total
317,380
EXPENDITURE ON
Raising funds
5
22,474
Charitable activities
6
Casework
151,536
Communications
42,371
Other
46,729
Total
263,110
NET INCOME/(EXPENDITURE)
54,270
Transfers between funds
15
30,059
Net movement in funds
84,329
RECONCILIATION OF FUNDS
Total funds brought forward
418,402
TOTAL FUNDS CARRIED FORWARD
502,731		 Restricted
funds
£
137,154
-
-
137,154
-
155,892
9,919
1,322
167,133
(29,979)
(30,059)
(60,038)
147,038
87,000		 31.3.23
Total
funds
£
447,682
5,789
1,063
454,534
22,474
307,428
52,290
48,051
430,243
24,291
-
24,291
565,440
589,731		 31.3.22
Total
funds
£
485,705
21,751
82
507,538
17,565
244,316
37,624
39,452
338,957
168,581
-
168,581
396,859
565,440

The notes form part of these financial statements

Page 15

Centre for Criminal Appeals T/A APPEAL

Balance Sheet 31 March 2023

Unrestricted
fund
Notes
£
FIXED ASSETS
Tangible assets
12
1,257
CURRENT ASSETS
Debtors
13
18,002
Cash at bank and in hand
503,121
521,123
CREDITORS
Amounts falling due within one year
14
(19,649)
NET CURRENT ASSETS
501,474
TOTAL ASSETS LESS CURRENT
LIABILITIES
502,731
NET ASSETS
502,731
FUNDS
15
Unrestricted funds
Restricted funds
TOTAL FUNDS		 Restricted
funds
£
-
-
87,000
87,000
-
87,000
87,000
87,000		 31.3.23
Total
funds
£
1,257
18,002
590,121
608,123
(19,649)
588,474
589,731
589,731
502,731
87,000
589,731		 31.3.22
Total
funds
£
1,206
24,798
574,496
599,294
(35,060)
564,234
565,440
565,440
418,402
147,038
565,440

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

Page 16

continued...

Centre for Criminal Appeals T/A APPEAL

Balance Sheet - continued 31 March 2023

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 December 2023 and were signed on its behalf by:

J Hingston - Trustee

The notes form part of these financial statements

Page 17

Centre for Criminal Appeals T/A APPEAL

Cash Flow Statement
for the Year Ended 31 March 2023
31.3.23
Notes
£
Cash flows from operating activities
Cash generated from operations
1
15,206
Net cash provided by operating activities
15,206
Cash flows from investing activities
Purchase of tangible fixed assets
(644)
Interest received
1,063
Net cash provided by/(used in) investing activities
419
Change in cash and cash equivalents
in the reporting period
15,625
Cash and cash equivalents at the
beginning of the reporting period
574,496
Cash and cash equivalents at the end
of the reporting period
590,121		 31.3.22
£
216,528
216,528
(1,670)
82
(1,588)
214,940
359,556
574,496

The notes form part of these financial statements

Page 18

Centre for Criminal Appeals T/A APPEAL

Notes to the Cash Flow Statement for the Year Ended 31 March 2023

1. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES

ACTIVITIES
Net income for the reporting period (as per the Statement of
Financial Activities)
Adjustments for:
Depreciation charges
Interest received
Decrease in debtors
(Decrease)/increase in creditors
Net cash provided by operations		 31.3.23
£
24,291
593
(1,063)
6,796
(15,411)
15,206		 31.3.22
£
168,581
1,673
(82)
45,082
1,274
216,528

2. ANALYSIS OF CHANGES IN NET FUNDS

At 1.4.22 Cash flow At 31.3.23
£ £ £
Net cash
Cash at bank and in hand 574,496 15,625 590,121
574,496 15,625 590,121
Total 574,496 15,625 590,121

The notes form part of these financial statements

Page 19

Centre for Criminal Appeals T/A APPEAL

Notes to the Financial Statements for the Year Ended 31 March 2023

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 £24,292 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 (including staff pension contributions) are allocated directly to the activity and fund to which they relate. Where the costs incurred relate to more than one activity or fund, 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 20

Centre for Criminal Appeals T/A APPEAL

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

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

3.

Donations
Grants
Gift aid
Cycle rent received
INVESTMENT INCOME
Deposit account interest		 31.3.23
£
158,910
286,116
2,656
-
447,682
31.3.23
£
1,063		 31.3.22
£
114,760
370,657
(2)
290
485,705
31.3.22
£
82

continued...

Page 21

Centre for Criminal Appeals T/A APPEAL

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

4.
INCOME FROM CHARITABLE ACTIVITIES
31.3.23
Casework
£
Legal aid
5,789
5.
RAISING FUNDS
Raising donations and legacies
31.3.23
£
Staff costs
22,278
Other trading activities
31.3.23
£
Fundraising costs
196
Aggregate amounts
22,474
6.
CHARITABLE ACTIVITIES COSTS
Casework
Communications		 31.3.22
Total
activities
£
21,751
31.3.22
£
17,411
31.3.22
£
154
17,565
Direct
Costs
£
307,428
52,290
359,718

continued...

Page 22

Centre for Criminal Appeals T/A APPEAL

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

7. SUPPORT COSTS

SUPPORT COSTS
Governance
Management costs Totals
£ £ £
Other resources expended 33,907 14,144 48,051

8. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

31.3.23 31.3.22
£ £
Independent examiner 2,100 1,926
Depreciation - owned assets 593 1,673

9. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2023 nor for the year ended 31 March 2022.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2023 nor for the year ended 31 March 2022.

10. STAFF COSTS

Wages and salaries
Social security costs
Other pension costs		 31.3.23
£
312,313
26,517
13,480
352,310		 31.3.22
£
239,413
19,026
10,351
268,790

The average monthly number of employees during the year was as follows:

31.3.23 31.3.22
Staff 8 8

No employees received emoluments in excess of £60,000. The highest wage paid was £41,550 per annum.

Staff costs have been apportioned between projects and their associated funds on a time basis.

continued...

Page 23

Centre for Criminal Appeals T/A APPEAL

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

11.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
Restricted
fund
funds
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
165,913
319,792
Charitable activities
Casework
21,751
-
Investment income
82
-
Total
187,746
319,792
EXPENDITURE ON
Raising funds
4,626
12,939
Charitable activities
Casework
56,159
188,157
Communications
1,136
36,488
Other
11,922
27,530
Total
73,843
265,114
NET INCOME
113,903
54,678
RECONCILIATION OF FUNDS
Total funds brought forward
304,499
92,360
TOTAL FUNDS CARRIED
FORWARD
418,402
147,038		 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

continued...

Page 24

Centre for Criminal Appeals T/A APPEAL

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

12.
TANGIBLE FIXED ASSETS
Fixtures
Plant and
and
Computer
machinery
fittings
equipment
£
£
£
COST
At 1 April 2022
695
300
12,972
Additions
644
-
-
At 31 March 2023
1,339
300
12,972
DEPRECIATION
At 1 April 2022
139
300
12,322
Charge for year
268
-
325
At 31 March 2023
407
300
12,647
NET BOOK VALUE
At 31 March 2023
932
-
325
At 31 March 2022
556
-
650
13.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23
£
Prepayments and accrued income
18,002		 Totals
£
13,967
644
14,611
12,761
593
13,354
1,257
1,206
31.3.22
£
24,798

Page 25

continued...

Centre for Criminal Appeals T/A APPEAL

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

14. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Social security and other taxes
Other creditors
Deferred income
Accrued expenses		 31.3.23
£
2,719
9,057
5,673
-
2,200
19,649		 31.3.22
£
494
6,767
2,776
23,000
2,023
35,060

Deferred income brought forward of £15,000 represents the advance receipt of a grant instalment from The Legal Education Foundation in respect of the Justice First Fellowship Scheme for the year 2022/23.Deferred income brought forward of £8,000 represents advance receipt of a grant from Nottingham University for the year 2022/23.

31.3.23 31.3.22
£ £
Balance brought forward 23,000
Released during the year 23,000
Received during the year 23,000
Balance carried forward 23,000

Page 26

continued...

Centre for Criminal Appeals T/A APPEAL

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

15. MOVEMENT IN FUNDS

Net
movement
At 1.4.22
in funds
£
£
Unrestricted funds
General fund
418,402
54,270
Restricted funds
Casework
5,326
-
Women's Justice Initiative
113,033
(36,896)
Miscarriages of Justice in the North of
England
10,000
(10,000)
Resource development &
communications
5,919
-
All Party Parliamentary Group
Secretariat
1,334
-
Bound by Injustice
100
1,000
Justice First Fellowship
10,326
8,068
Staff wellbeing
1,000
-
Racial Justice Researcher
-
7,849
147,038
(29,979)
TOTAL FUNDS
565,440
24,291
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
317,380
Restricted funds
Women's Justice Initiative
59,419
Miscarriages of Justice in the North of
England
-
Bound by Injustice
2,000
Justice First Fellowship
57,859
Racial Justice Researcher
15,424
Costs of producing impact report
2,452
137,154
TOTAL FUNDS
454,534		 Transfers
between
funds
£
30,059
-
(29,059)
-
-
-
-
-
(1,000)
-
(30,059)
-
Resources
expended
£
(263,110 )
(96,315)
(10,000)
(1,000)
(49,791)
(7,575)
(2,452)
(167,133 )
(430,243 )		 At
31.3.23
£
502,731
5,326
47,078
-
5,919
1,334
1,100
18,394
-
7,849
87,000
589,731
Movement
in funds
£
54,270
(36,896)
(10,000)
1,000
8,068
7,849
-
(29,979)
24,291

continued...

Page 27

Centre for Criminal Appeals T/A APPEAL

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

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
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		 Net
movement
in funds
£
113,903
2,500
53,785
4,027
(16,340)
(720)
-
-
100
10,326
1,000
54,678
168,581		 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 28

Centre for Criminal Appeals T/A APPEAL

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

15. MOVEMENT IN FUNDS - continued

Comparative 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
expended
£
(73,843)
(7,500)
(148,892 )
(5,973)
(69,241)
(720)
(20,000)
(1,334)
(1,200)
(10,254)
-
(265,114 )
(338,957 )		 Movement
in funds
£
113,903
2,500
53,785
4,027
(16,340)
(720)
-
-
100
10,326
1,000
54,678
168,581

continued...

Page 29

Centre for Criminal Appeals T/A APPEAL

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

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
Open Justice
Staff training
Resource development &
communications
All Party Parliamentary Group
Secretariat
Bound by Injustice
Justice First Fellowship
Staff wellbeing
Racial Justice Researcher
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		 Net
movement
in funds
£
168,173
2,500
16,889
(5,973)
(16,340)
(720)
-
-
1,100
18,394
1,000
7,849
24,699
192,872		 Transfers
between
funds
£
30,059
-
(29,059)
-
-
-
-
-
-
-
(1,000)
-
(30,059)
-		 At
31.3.23
£
502,731
5,326
47,078
-
-
-
5,919
1,334
1,100
18,394
-
7,849
87,000
589,731

continued...

Page 30

Centre for Criminal Appeals T/A APPEAL

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

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
Resource development &
communications
All Party Parliamentary Group
Secretariat
Bound by Injustice
Justice First Fellowship
Staff wellbeing
Racial Justice Researcher
Costs of producing impact report
TOTAL FUNDS		 Incoming
resources
£
505,126
10,000
262,096
10,000
52,901
-
20,000
1,334
3,300
78,439
1,000
15,424
2,452
456,946
962,072		 Resources
expended
£
(336,953 )
(7,500)
(245,207 )
(15,973)
(69,241)
(720)
(20,000)
(1,334)
(2,200)
(60,045)
-
(7,575)
(2,452)
(432,247 )
(769,200 )		 Movement
in funds
£
168,173
2,500
16,889
(5,973)
(16,340)
(720)
-
-
1,100
18,394
1,000
7,849
-
24,699
192,872

Transfers between funds

As a result of the challenges experienced during the Coronavirus pandemic, Lankelly Chase have lifted all restrictions on grants that they have given APPEAL. This has resulted in a transfer to unrestricted funds of £29,059 previously allocated to the Women's Justice Initiative and £1,000 previously allocated to Staff wellbeing.

continued...

Page 31

Centre for Criminal Appeals T/A APPEAL

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

16. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2023.

17. RESTRICTED FUNDS

Casework

Grants and donations were received from:

Big D's BBQ

Victoria Halden

Ropes & Gray

to be used in the Open Justice and Bound by Injustice projects.

Women's Justice Initiative

Grants were received from:

The Legal Education Foundation

The Lloyds Foundation

Eleanor Rathbone Charitable Trust

to address Women's Justice.

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.

Racial Injustice

A grant was received from The Baring Foundation to fund research into whether non-unanimous jury verdicts lead to miscarriages of justice for BAME defendants.

Page 32

Centre for Criminal Appeals T/A APPEAL

Detailed Statement of Financial Activities
for the Year Ended 31 March 2023
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
Document fees
Travel
Expert fees
Communications
Outreach work
Client care
Carried forward		 31.3.23
£
158,910
286,116
2,656
-
447,682
1,063
5,789
454,534
21,159
679
440
22,278
196
291,154
25,838
13,040
445
2,936
4,148
20,185
-
872
358,618		 31.3.22
£
114,760
370,657
(2)
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
-
273,354

This page does not form part of the statutory financial statements

Page 33

Centre for Criminal Appeals T/A APPEAL

Charitable activities
Brought forward
Clinical supervision
Other costs
Support costs
Management
Rent & rates
Insurance
Light and heat
Telephone
Printing, postage & stationery
Sundries
I T Costs
Recruitment
Training
No description
Cleaning
Staff travel
Governance costs
Independent examiner
Practice certificates
Bookkeeping
Bank charges
S Q M fees
SRA fees
Plant and machinery
Computer equipment
Total resources expended
Net income		 Detailed Statement of Financial Activities
for the Year Ended 31 March 2023		 31.3.23
£
358,618
1,100
-
359,718
4,596
5,526
5,746
1,404
1,063
757
7,936
675
2,210
-
800
3,194
33,907
2,100
679
10,130
71
-
571
268
325
14,144
430,243
24,291		 31.3.22
£
273,354
-
3,324
276,678
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

This page does not form part of the statutory financial statements

Page 34