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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 2024**
## **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 2024**
||**Page**|
|---|---|
|**Report of the Trustees**|1 to 6|
|**Independent Examiner's Report**|7 to 8|
|**Statement of Financial Activities**|9|
|**Balance Sheet**|10 to 11|
|**Cash Flow Statement**|12|
|**Notes to the Cash Flow Statement**|13|
|**Notes to the Financial Statements**|14 to 26|
|**Detailed Statement of Financial Activities**|27 to 28|
**Centre for Criminal Appeals T/A APPEAL**
**Report of the Trustees for the Year Ended 31 March 2024**
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 2024. 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 is a charity and law practice dedicated to challenging wrongful convictions and promoting a fairer justice system..
An Impact report detailing the organisation's work over the last year can be found on the APPEAL website, at www.appeal.org.uk.Some highlights are contained within this report.
We bring unsafe convictions and unfair sentences to the Court of Appeal and the Criminal Cases Review Commission. We campaign on the wider issues our cases touch upon in order to achieve reform of the criminal justice system. We deploy our expert knowledge to identify particular issues of concern, conduct research and publish our findings.
During 2023-24, APPEAL has continued to challenge wrongful convictions and unfair sentences, bringing cases to the Court of Appeal (Criminal Division) and the Criminal Cases Review Commission. In accordance with its Theory of Change, APPEAL has supported individuals and their families who have experienced a miscarriage of justice and who cannot afford to pay for an appeal lawyer.
APPEAL has also campaigned on wider issues to achieve reform of the criminal justice system. The organisation deploys its expert knowledge to identify particular issues of concern, conduct research, publish findings and campaign.
In 2023, having founded APPEAL and led the organisation for a decade, Emily Bolton stepped down from her role as Director, to focus on casework. She handed 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 has and will continue to challenge wrongful convictions and promote a fairer justice system.
This transition has been during a big year for APPEAL. We have had successes in the court, with three convictions quashed in the Court of Appeal. These cases provide a unique opportunity for systemic reform to ensure history does not repeat the same mistakes.
The publicity we have received - particularly with Andy Malkinson's case - has brought with it hundreds of letters and emails from others protesting their innocence and seeking APPEAL's legal expertise.
The key focuses of APPEAL's work continues to include wrongful convictions, women's justice, racial justice and police accountability. In addition to this APPEAL continues to support victims of miscarriage of justice through its survivors' advocacy work and will be campaigning to reform the current compensation regime for wrongful convictions.
Joining the fight against wrongful convictions, APPEAL is proud to introduce five dynamic and esteemed patrons, Charlie Falconer, Baron Falconer of Thoroton PC, KC, Ian Hislop, Michael Mansfield KC, Dame Emma Thompson OBE and Winston Trew. Their support stands as a powerful endorsement of APPEAL's mission in fighting wrongful convictions and demanding a fair justice system.
Page 1
**Centre for Criminal Appeals T/A APPEAL**
## **Report of the Trustees for the Year Ended 31 March 2024**
Joe Hingston
Chair
## **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 and/or provides academic credit..
Page 2
**Centre for Criminal Appeals T/A APPEAL**
## **Report of the Trustees for the Year Ended 31 March 2024**
## **ACHIEVEMENT AND PERFORMANCE**
The past year has seen several successes including:
- The overturning of the convictions of Andrew Malkinson, Basil Peterkin and Saliah Mehmet; - Drafting of consultation responses to the Law Commission's Issues Paper on Criminal Appeals and the Sentencing Council's consultations affecting women and girls in the criminal justice system.
- Reform of the miscarriage of justice compensation scheme involving the removal of the requirement to repay the costs of living in prison
Visit: https://appeal.org.uk/impact-report-2023-24/ for more details of APPEAL's work over the last 12 months.
## **Aims for the future**
Looking to the future, APPEAL aims to fulfil the following objectives in 2024-25;
1. **Play a key role in achieving root and branch reform:** working with the Law Commission, Parliamentarians and other stakeholders to lay the groundwork for major reform of the appeals system in England and Wales. APPEAL will promote a fairer and more accountable system for overturning wrongful convictions including new leadership and culture change at the CCRC, reform of the test used by the CCRC in referring cases to the Court of Appeal and advocatin g for reform of evidence disclosure rules.
2. **Scrap the brutal test for compensation:** campaigning to bring together victims of miscarriage of justice who have been refused compensation and lobbying the Government so that the test for compensation is not based upon proving innocence beyond reason able doubt.
3. **Influence the conversation about racism in criminal justice:** undertaking vital research at trial level into the stereotypes and racist themes which underpin joint enterprise prosecutions and present this work to bring about a non-racist approach to these cases.
4. **Promote co-production and lived experience:** People with lived experience of the harms of the criminal justice system are vital in advocating for change. Working on developing more opportunities for co-production, will place those with lived exp erience at the heart of system reform efforts.
## **FINANCIAL REVIEW**
## **Financial position**
During the financial period, the charity received income of £687,450 (2023 £454,534) and had expenditure of £524,400 (2023 £430,243) giving a surplus for the year of £163,050 (2023 £24,291)
Total funds at 31 March 2024 stood at £752,781 (2023 £589,731) of which £519,614 was unrestricted and available for the charity's general use (2023 £492,731). £38,168 was restricted to the specific purposes for which the money was given (2023 £97,000). A further £194,999 was unrestricted but designated for particular projects, details of which can be found in the notes to the financial statements. It is anticipated that expenditure of the designated funds will occur within the next twelve months.
Page 3
**Centre for Criminal Appeals T/A APPEAL**
**Report of the Trustees for the Year Ended 31 March 2024**
## **FINANCIAL REVIEW**
## **Principal funding sources**
The total donations and grants received by APPEAL in 2023-24 were £666,210. Appeal is extremely grateful to all of our donors in the 2023-2024 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 Court of Appeal or CCRC. Most of APPEAL's work is not covered by legal aid. We join with other stakeholders in calls for an increase in the proper provision for public funding for this work.
## **Reserves policy**
The Trustees believe that APPEAL should hold financial reserves because the charity is dependent on income from funding sources from year to year, which is inevitably subject to fluctuation.
In light of APPEAL's dual status as both a law practice and a charity, the Trustees have formulated a reserves policy which demonstrates the appropriate financial prudence required to discharge all regulatory requirements and our commitment to our legal work, in line with the guidance issued by the Charity Commission. Recognising that the organisation works on appeal cases over many years, the Trustees have reviewed the charity's needs for reserves and concluded that the appropriate reserves policy is to hold between five and seven months running costs in reserve at the start of the financial year (between £315,916 and £442,283). This reserves policy is longer than some charitable organisations in order to ensure that APPEAL is able to discharge it's legal obligations on it's ongoing cases, taking into account relevant risk factors which affect the work.This has been an exceptional year in terms of core funding for APPEAL, with the publicity surrounding Andy Malkinson's exoneration and the Post Office scandal raising public awareness about miscarriages of justice that occur. The core funding raised this year will be used to cover the core expenditures for the coming year.
The Trustees maintain a continuous review of the organisation's financial position in order to ensure that its objectives can be met.
## **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 .
## **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.
Page 4
**Centre for Criminal Appeals T/A APPEAL**
## **Report of the Trustees**
## **for the Year Ended 31 March 2024**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Decision making**
The day to day running of the charity is delegated to the following senior management personnel:
Emma Torr (Co-Director)
Matt Foot (Co-Director)
The trustees agree a strategic and operations plan with the Co-Directors, as well as an annual budget each year. The Co-Directors then oversee the implementation of these objectives by the charity staff. Any item of expenditure that exceeds £300 has to be approved 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.
## **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 - staff turnover within a small Provide fair remuneration and support organisation development Fundraising - The need to hold sufficient funds to Accurate and regular monitoring of financial meet financial commitments and charity objectives, accounts and promoting diversification of income streams
Fundraising - The need to hold sufficient funds to meet financial commitments and charity objectives, against an unpredictable fundraising environment
Compliance-maintaining SRA authorisation, Legal Aid Agency contract and Specialist Quality Mark (SQM)
Proactive file management and inspection and timely monitoring of compliance duties
Page 5
**Centre for Criminal Appeals T/A APPEAL**
## **Report of the Trustees for the Year Ended 31 March 2024**
## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number** 07556168 (England and Wales)
## **Registered Charity number**
1144162
## **Registered office**
6th Floor, 72-75 Red Lion Street London WC1R 4NA
## **Trustees**
J Hingston Barrister C David Solicitor J K Bindman Barrister Ms M R Williams Barrister Ms M Obi Ms S Ahmad (resigned 1.11.23)
## **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 6 December 2024 and signed on its behalf by:
J Hingston - Trustee
Page 6
## **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 2024.
## **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 7
## **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
The Association of Chartered Certified Accountants
Roy Pinnock & Co LLP Chartered Certified Accountants Wren House 68 London Road St Albans Hertfordshire AL1 1NG
6 December 2024
Page 8
**Centre for Criminal Appeals T/A APPEAL**
## **Statement of Financial Activities**
## **(Incorporating an Income and Expenditure Account) for the Year Ended 31 March 2024**
|Unrestricted
funds
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
3
569,599
**Charitable activities**
5
Casework
18,323
Investment income
4
2,917
**Total**
590,839
**EXPENDITURE ON**
Raising funds
6
9,615
**Charitable activities**
7
Casework
298,973
Communications
9,748
Survivor advocate
3,947
Other
46,674
**Total**
368,957
**NET INCOME/(EXPENDITURE)**
221,882
**RECONCILIATION OF FUNDS**
Total funds brought forward
492,731
**TOTAL FUNDS CARRIED FORWARD**
714,613|Restricted
funds
£
96,611
-
-
96,611
5,919
129,252
3,945
11,100
5,227
155,443
(58,832)
97,000
38,168|31.3.24
31.3.23
Total
Total
funds
funds
as restated
£
£
666,210
447,682
18,323
5,789
2,917
1,063
687,450
454,534
15,534
22,474
428,225
307,428
13,693
52,290
15,047
-
51,901
48,051
524,400
430,243
163,050
24,291
589,731
565,440
752,781
589,731|31.3.24
31.3.23
Total
Total
funds
funds
as restated
£
£
666,210
447,682
18,323
5,789
2,917
1,063
687,450
454,534
15,534
22,474
428,225
307,428
13,693
52,290
15,047
-
51,901
48,051
524,400
430,243
163,050
24,291
589,731
565,440
752,781
589,731|
|---|---|---|---|
||||454,534|
||||22,474
307,428
52,290
-
48,051|
||||430,243|
||||24,291
565,440|
||||589,731|
The notes form part of these financial statements
Page 9
## **Centre for Criminal Appeals T/A APPEAL**
## **Balance Sheet 31 March 2024**
|Unrestricted
funds
Notes
£
**FIXED ASSETS**
Tangible assets
14
3,760
**CURRENT ASSETS**
Debtors
15
47,438
Cash at bank and in hand
686,770
734,208
**CREDITORS**
Amounts falling due within one year
16
(23,355)
**NET CURRENT ASSETS**
710,853
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
714,613
**NET ASSETS**
714,613
**FUNDS**
17
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|Restricted
funds
£
-
-
38,168
38,168
-
38,168
38,168
38,168|31.3.24
31.3.23
Total
Total
funds
funds
as restated
£
£
3,760
1,257
47,438
18,002
724,938
590,121
772,376
608,123
(23,355)
(19,649)
749,021
588,474
752,781
589,731
752,781
589,731
714,613
492,731
38,168
97,000
752,781
589,731|
|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 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
continued...
Page 10
**Centre for Criminal Appeals T/A APPEAL**
## **Balance Sheet - continued 31 March 2024**
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 6 December 2024 and were signed on its behalf by:
J Hingston - Trustee
The notes form part of these financial statements
Page 11
**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
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**|**for the Year Ended 31 March**|**2024**
31.3.24
31.3.23
as restated
£
£
136,544
15,206
136,544
15,206
(4,644)
(644)
2,917
1,063
(1,727)
419
134,817
15,625
590,121
574,496
724,938
590,121|
|---|---|---|
The notes form part of these financial statements
Page 12
**Centre for Criminal Appeals T/A APPEAL**
## **Notes to the Cash Flow Statement**
## **for the Year Ended 31 March 2024**
## **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
(Increase)/decrease in debtors
Increase/(decrease) in creditors
**Net cash provided by operations**|31.3.24
31.3.23
as restated
£
£
163,050
24,291
2,141
593
(2,917)
(1,063)
(29,436)
6,796
3,706
(15,411)
136,544
15,206||
|||15,206|
## **2. ANALYSIS OF CHANGES IN NET FUNDS**
||At 1.4.23|Cash flow|At 31.3.24|
|---|---|---|---|
||£|£|£|
|**Net cash**||||
|Cash at bank and in hand|590,121|134,817|724,938|
||590,121|134,817|724,938|
|**Total**|590,121|134,817|724,938|
The notes form part of these financial statements
Page 13
**Centre for Criminal Appeals T/A APPEAL**
## **Notes to the Financial Statements for the Year Ended 31 March 2024**
## **1. LEGAL FORM OF THE CHARITY**
The charity is a charitable company limited by guarantee.
## **2. 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 £163,050 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.
continued...
Page 14
**Centre for Criminal Appeals T/A APPEAL**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2024**
## **2. ACCOUNTING POLICIES - continued**
## **Fund accounting**
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.
## **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.
## **Donated services**
The charity is grateful for the donated services of commercial law firms who contribute time pro bono to case screening, litigation and system research. The trustees do not consider that any reliable monetary value can be placed on these services and, for this reason, no value has been reflected in the accounts.
## **3. DONATIONS AND LEGACIES**
|Donations
Grants
Gift aid|31.3.24
31.3.23
as restated
£
£
224,470
158,910
441,740
286,116
-
2,656
666,210
447,682|
|---|---|
Page 15
continued...
**Centre for Criminal Appeals T/A APPEAL**
## **Notes to the Financial Statements - continued**
## **for the Year Ended 31 March 2024**
|**4.**|**INVESTMENT INCOME**|||
|---|---|---|---|
|||31.3.24|31.3.23|
||||as restated|
|||£|£|
||Deposit account interest|2,917|1,063|
|**5.**|**INCOME FROM CHARITABLE ACTIVITIES**|||
|||31.3.24|31.3.23|
||||as restated|
||||Total|
|||Casework|activities|
|||£|£|
||Legal aid|18,323|5,789|
|**6.**|**RAISING FUNDS**|||
||**Raising donations and legacies**|||
|||31.3.24|31.3.23|
||||as restated|
|||£|£|
||Staff costs|14,373|22,278|
||**Other trading activities**|||
|||31.3.24|31.3.23|
||||as restated|
|||£|£|
||Fundraising costs|1,161|196|
||Aggregate amounts|15,534|22,474|
Page 16
continued...
**Centre for Criminal Appeals T/A APPEAL**
## **Notes to the Financial Statements - continued**
## **for the Year Ended 31 March 2024**
## **7. CHARITABLE ACTIVITIES COSTS**
|**CHARITABLE ACTIVITIES COSTS**||
|---|---|
|Casework
Communications
Survivor advocate|Direct
Costs
£
428,225
13,693
15,047|
||456,965|
|**8.**|**SUPPORT COSTS**||||
|---|---|---|---|---|
||||Governance||
|||Management|costs|Totals|
|||£|£|£|
||Other resources expended|33,480|18,421|51,901|
|**9.**|**NET INCOME/(EXPENDITURE)**||||
||Net income/(expenditure) is stated after charging/(crediting):||||
||||31.3.24|31.3.23|
|||||as restated|
||||£|£|
||Independent examiner||2,205|2,100|
||Depreciation - owned assets||2,142|593|
## **10. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 March 2024 nor for the year ended 31 March 2023.
continued...
Page 17
**Centre for Criminal Appeals T/A APPEAL**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2024**
## **11. STAFF COSTS**
|**STAFF COSTS**||||||
|---|---|---|---|---|---|
|||31.3.24|||31.3.23|
|||||as restated||
|||£|||£|
|Wages and salaries||386,910||312,313||
|Social security costs||33,848|||26,517|
|Other pension costs||17,067|||13,480|
|||437,825||352,310||
|The average monthly number of employees during the year was as follows:||||||
|||31.3.24|||31.3.23|
|||||as restated||
|Staff||10|||8|
|No employees received emoluments in excess of £60,000. The highest wage paid|||was|£50,018 p||
|annum.||||||
|Staff costs have been apportioned between projects|and their associated funds on a time basis.|||||
|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**||||||
||Unrestricted|Restricted|||Total|
||funds|funds|||funds|
|||||as restated||
||£|£|||£|
|**INCOME AND ENDOWMENTS FROM**||||||
|Donations and legacies|300,528|147,154|||447,682|
|**Charitable activities**||||||
|Casework|5,789||-||5,789|
|Investment income|1,063||-||1,063|
|**Total**|307,380|147,154|||454,534|
|**EXPENDITURE ON**||||||
|Raising funds|22,474||-||22,474|
|**Charitable activities**||||||
|Casework|151,536|155,892|||307,428|
|Communications|42,371|9,919|||52,290|
|Other|46,729|1,322|||48,051|
|**Total**|263,110|167,133|||430,243|
No employees received emoluments in excess of £60,000. The highest wage paid was £50,018 per annum.
## **12. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
continued...
Page 18
**Centre for Criminal Appeals T/A APPEAL**
## **Notes to the Financial Statements - continued**
## **for the Year Ended 31 March 2024**
|**12.**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**|
|---|---|---|---|---|
|||Unrestricted|Restricted|Total|
|||funds|funds|funds|
|||||as restated|
|||£|£|£|
||**NET INCOME/(EXPENDITURE)**|44,270|(19,979)|24,291|
||**Transfers between funds**|30,059|(30,059)|-|
||**Net movement in funds**|74,329|(50,038)|24,291|
||**RECONCILIATION OF FUNDS**||||
||Total funds brought forward|418,402|147,038|565,440|
||**TOTAL FUNDS CARRIED**||||
||**FORWARD**|492,731|97,000|589,731|
## **13. PRIOR YEAR ADJUSTMENT**
## **Correction to the Financial Statements Year ended 31 March 2023**
Due to a clerical error a grant of £10,000, whose purpose was restricted to the Bound by Injustice initiative, was wrongly classified as unrestricted.
The comparative figures have been restated to reflect the correct financial position at 31 March 2023.
## **14. TANGIBLE FIXED ASSETS**
|Plant and
machinery
£
**COST**
At 1 April 2023
1,339
Additions
-
At 31 March 2024
1,339
**DEPRECIATION**
At 1 April 2023
407
Charge for year
268
At 31 March 2024
675
**NET BOOK VALUE**
At 31 March 2024
664
At 31 March 2023
932|Fixtures
and
Computer
fittings
equipment
£
£
300
12,972
-
4,645
300
17,617
300
12,647
-
1,874
300
14,521
-
3,096
-
325|Totals
£
14,611
4,645|
|---|---|---|
|||19,256|
|||13,354
2,142|
|||15,496|
|||3,760|
|||1,257|
continued...
Page 19
**Centre for Criminal Appeals T/A APPEAL**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2024**
## **15. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
||31.3.24|31.3.23|
|---|---|---|
|||as restated|
||£|£|
|Prepayments and accrued income|47,438|18,002|
## **16. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
|Trade creditors
Social security and other taxes
Other creditors
Accrued expenses
**MOVEMENT IN FUNDS**
**Unrestricted funds**
General fund
Women's Justice Initiative
Core funding
Staff training
**Restricted funds**
Casework
Women's Justice Initiative
Staff training
Resource development &
communications
All Party Parliamentary Group
Secretariat
Bound by Injustice
Justice First Fellowship
Racial Justice Researcher
**TOTAL FUNDS**|At 1.4.23
£
492,731
-
-
-
492,731
5,326
47,078
-
5,919
1,334
11,100
18,394
7,849
97,000
589,731|31.3.24
31.3.23
as restated
£
£
5,858
2,719
2,119
9,057
13,062
5,673
2,316
2,200
23,355
19,649
Net
movement
At
in funds
31.3.24
£
£
26,883
519,614
140,229
140,229
49,000
49,000
5,770
5,770
221,882
714,613
-
5,326
(43,718)
3,360
13,391
13,391
(5,919)
-
(1,334)
-
(11,100)
-
(3,360)
15,034
(6,792)
1,057
(58,832)
38,168
163,050
752,781|
|---|---|---|
## **17. MOVEMENT IN FUNDS**
continued...
Page 20
**Centre for Criminal Appeals T/A APPEAL**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2024**
## **17. MOVEMENT IN FUNDS - continued**
Net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
Women's Justice Initiative
Core funding
Staff training
**Restricted funds**
Women's Justice Initiative
Staff training
Resource development &
communications
All Party Parliamentary Group
Secretariat
Bound by Injustice
Justice First Fellowship
Racial Justice Researcher
**TOTAL FUNDS**|Incoming
resources
£
395,840
140,229
49,000
5,770
590,839
3,360
15,000
-
-
1,500
49,751
27,000
96,611
687,450|Resources
Movement
expended
in funds
£
£
(368,957)
26,883
-
140,229
-
49,000
-
5,770
(368,957)
221,882
(47,078)
(43,718)
(1,609)
13,391
(5,919)
(5,919)
(1,334)
(1,334)
(12,600)
(11,100)
(53,111)
(3,360)
(33,792)
(6,792)
(155,443)
(58,832)
(524,400)
163,050|
|---|---|---|
continued...
Page 21
**Centre for Criminal Appeals T/A APPEAL**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2024**
## **17. 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
Resource development &
communications
All Party Parliamentary Group
Secretariat
Bound by Injustice
Justice First Fellowship
Staff wellbeing
Racial Justice Researcher
**TOTAL FUNDS**
Comparative net movement in funds, included
**Unrestricted funds**
General fund
**Restricted funds**
Women's Justice Initiative
Miscarriages of Justice in the North of
England
Bound by Injustice
Justice First Fellowship
Racial Justice Researcher
Costs of producing impact report
**TOTAL FUNDS**|Net
movement
At 1.4.22
in funds
£
£
418,402
44,270
5,326
-
113,033
(36,896)
10,000
(10,000)
5,919
-
1,334
-
100
11,000
10,326
8,068
1,000
-
-
7,849
147,038
(19,979)
565,440
24,291
in the above are as follows:
Incoming
resources
£
307,380
59,419
-
12,000
57,859
15,424
2,452
147,154
454,534|Transfers
between
At
funds
31.3.23
£
£
30,059
492,731
-
5,326
(29,059)
47,078
-
-
-
5,919
-
1,334
-
11,100
-
18,394
(1,000)
-
-
7,849
(30,059)
97,000
-
589,731
Resources
Movement
expended
in funds
£
£
(263,110)
44,270
(96,315)
(36,896)
(10,000)
(10,000)
(1,000)
11,000
(49,791)
8,068
(7,575)
7,849
(2,452)
-
(167,133)
(19,979)
(430,243)
24,291|
|---|---|---|
continued...
Page 22
**Centre for Criminal Appeals T/A APPEAL**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2024**
## **17. MOVEMENT IN FUNDS - continued**
A current year 12 months and prior year 12 months combined position is as follows:
|**Unrestricted funds**
General fund
Women's Justice Initiative
Core funding
Staff training
**Restricted funds**
Casework
Women's Justice Initiative
Miscarriages of Justice in the North of
England
Staff training
Resource development &
communications
All Party Parliamentary Group
Secretariat
Bound by Injustice
Justice First Fellowship
Staff wellbeing
Racial Justice Researcher
**TOTAL FUNDS**|At 1.4.22
£
418,402
-
-
-
418,402
5,326
113,033
10,000
-
5,919
1,334
100
10,326
1,000
-
147,038
565,440|Net
movement
in funds
£
71,153
140,229
49,000
5,770
266,152
-
(80,614)
(10,000)
13,391
(5,919)
(1,334)
(100)
4,708
-
1,057
(78,811)
187,341|Transfers
between
funds
£
30,059
-
-
-
30,059
-
(29,059)
-
-
-
-
-
-
(1,000)
-
(30,059)
-|At
31.3.24
£
519,614
140,229
49,000
5,770|
|---|---|---|---|---|
|||||714,613
5,326
3,360
-
13,391
-
-
-
15,034
-
1,057|
|||||38,168|
|||||752,781|
continued...
Page 23
**Centre for Criminal Appeals T/A APPEAL**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2024**
## **17. 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:
|Incoming
resources
£
**Unrestricted funds**
General fund
703,220
Women's Justice Initiative
140,229
Core funding
49,000
Staff training
5,770
898,219
**Restricted funds**
Women's Justice Initiative
62,779
Miscarriages of Justice in the North of
England
-
Staff training
15,000
Resource development &
communications
-
All Party Parliamentary Group
Secretariat
-
Bound by Injustice
13,500
Justice First Fellowship
107,610
Racial Justice Researcher
42,424
Costs of producing impact report
2,452
243,765
**TOTAL FUNDS**
1,141,984|Resources
Movement
expended
in funds
£
£
(632,067)
71,153
-
140,229
-
49,000
-
5,770
(632,067)
266,152
(143,393)
(80,614)
(10,000)
(10,000)
(1,609)
13,391
(5,919)
(5,919)
(1,334)
(1,334)
(13,600)
(100)
(102,902)
4,708
(41,367)
1,057
(2,452)
-
(322,576)
(78,811)
(954,643)
187,341|
|---|---|
## **18. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31 March 2024.
continued...
Page 24
**Centre for Criminal Appeals T/A APPEAL**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2024**
## **19. RESTRICTED FUNDS**
## **Casework**
Grants and donations were received from:
Big D's BBQ
The Michael and Shirley Hunt Charitable Trust
to be used in the Bound by Injustice projects.
## **Women's Justice Initiative**
A grants was received from:
The Legal Education Foundation
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.
## **Staff Training**
A grant was received from the Jomati Foundation to be used in staff training.
## **20. DESIGNATED FUNDS**
At the balance sheet date the charity held the following unrestricted funds:
||£|
|---|---|
|General Fund|519,614|
|Designated Funds:||
|Training|5,770|
|Women's Justice Initiative|140,229|
|Core funding|49,000|
The general fund represents the free reserves of the charity.
The designated funds have been ring fenced by the Trustees for the following purposes:
An unrestricted donation received from the Jomati Foundation has been set aside for training.
Page 25
continued...
**Centre for Criminal Appeals T/A APPEAL**
## **Notes to the Financial Statements - continued for the Year Ended 31 March 2024**
## **20. DESIGNATED FUNDS - continued**
A unrestricted grant from Lankelly Chase has been set aside for use in the Women's Justice Initiative.
Unrestricted grants from the Roddick Foundation and the Network for Social Change have been set aside for the charity's core funding.
Page 26
**Centre for Criminal Appeals T/A APPEAL**
|**Detailed Statement of Financial Activities**
**for the Year Ended 31 March 2024**
**INCOME AND ENDOWMENTS**
**Donations and legacies**
Donations
Grants
Gift aid
**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
Other casework expenses
Communications
Client care
Clinical supervision
Carried forward|31.3.24
31.3.23
as restated
£
£
224,470
158,910
441,740
286,116
-
2,656
666,210
447,682
2,917
1,063
18,323
5,789
687,450
454,534
12,747
21,159
1,147
679
479
440
14,373
22,278
1,161
196
374,163
291,154
32,701
25,838
16,588
13,040
189
445
5,134
2,936
4,589
4,148
3,820
-
11,759
20,185
3,014
872
600
1,100
452,557
359,718|31.3.24
31.3.23
as restated
£
£
224,470
158,910
441,740
286,116
-
2,656
666,210
447,682
2,917
1,063
18,323
5,789
687,450
454,534
12,747
21,159
1,147
679
479
440
14,373
22,278
1,161
196
374,163
291,154
32,701
25,838
16,588
13,040
189
445
5,134
2,936
4,589
4,148
3,820
-
11,759
20,185
3,014
872
600
1,100
452,557
359,718|
|---|---|---|
|||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
1,100
359,718|
This page does not form part of the statutory financial statements
Page 27
**Centre for Criminal Appeals T/A APPEAL**
## **Detailed Statement of Financial Activities**
## **for the Year Ended 31 March 2024**
|**Charitable activities**
Brought forward
Survivor advocate resources
Survivor advocate facilitation
Survivor advocate crisis fund
Survivor advocate safeguarding
**Support costs**
**Management**
Rent & rates
Insurance
Light and heat
Telephone
Printing, postage & stationery
Sundries
I T Costs
Recruitment
Training
Cleaning
Staff travel
**Governance costs**
Independent examiner
Practice certificates
Bookkeeping
Bank charges
SRA fees
Plant and machinery
Computer equipment
Total resources expended
**Net income**|31.3.24
31.3.23
as restated
£
£
452,557
359,718
988
-
2,562
-
551
-
307
-
456,965
359,718
6,174
4,596
6,041
5,526
3,393
5,746
1,230
1,404
1,031
1,063
1,503
757
7,696
7,936
1,613
675
1,609
2,210
467
800
2,723
3,194
33,480
33,907
2,205
2,100
337
679
11,343
10,130
117
71
2,278
571
268
268
1,873
325
18,421
14,144
524,400
430,243
163,050
24,291|31.3.24
31.3.23
as restated
£
£
452,557
359,718
988
-
2,562
-
551
-
307
-
456,965
359,718
6,174
4,596
6,041
5,526
3,393
5,746
1,230
1,404
1,031
1,063
1,503
757
7,696
7,936
1,613
675
1,609
2,210
467
800
2,723
3,194
33,480
33,907
2,205
2,100
337
679
11,343
10,130
117
71
2,278
571
268
268
1,873
325
18,421
14,144
524,400
430,243
163,050
24,291|
|---|---|---|
|||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|
This page does not form part of the statutory financial statements
Page 28