2020-09-30-accounts

Company Number: 07385563 Charity Number: 1147043

Legal Response International

Annual Report and Accounts

For the year ended 30 September 2020

Legal Response International Reference and administrative details

Trustees	Joss Saunders
	Niall Watson
	Richard Dyton
	Kate Cook
	Silke Goldberg (Chair)
	Matthew Morton
	Anne Miller
	Seth Osafo
	Nicola Jane Mwase-Vuma
	Victoria Bakulumpagi
Senior Management	Christoph Schwarte, Executive Director
Company number	07385563
Charity number	1147043
Principal operating address	C/O Simmons & Simmons,
	CityPoint
	One Ropemaker Street
	London
	EC2Y 9SS
Registered office	C/O Simmons & Simmons,
	CityPoint
	One Ropemaker Street
	London
	EC2Y 9SS
Bankers	Triodos Bank
	Deanery Road
	Bristol
	BS1 5AS

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Legal Response International

Contents of the Financial Statements for the Year Ended 30 September 2020
Report of the Trustees	3 - 7
Independent Examiner's Report	8
Statement of Financial Activities	9
Balance Sheet	10
Notes to the Financial Statements	11 - 14

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Legal Response International

The trustees are pleased to present their report together with the financial statements of the charity for the year to 30 September 2020.

The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and compl

revised 2019).

Structure, Governance and Management

Governing Document

Legal Response International (LRI) is a charitable company limited by guarantee, incorporated on 23 September 2010 and registered as a charity on 27 April 2012. The company is registered in England and Wales. The company is governed by its Memorandum and Articles of Association. The company was formerly known as Legal Response Initiative and changed its name to Legal Response International on 28 February 2017.

Directors

The directors of the charitable company are its trustees for the purposes of charity law and the members of the company limited by guarantee. Throughout this report they are collectively referred to as the trustees.

The following individuals served as trustees during the period:

Joss Saunders Niall Watson Richard Dyton Kate Cook Silke Goldberg Matthew Morton Anne Miller Seth Osafo Nicola Jane Mwase-Vuma Victoria Bakulumpagi

All trustees served for the full year.

No trustees had any beneficial interest in the charity and no remuneration of trustees is paid by the charity.

The Board of Trustees meets at least 3 times a year. It is responsible for the strategic direction, policy and overall governance of the charity.

The Trustees delegate the strategy, management and coordination of LRI to the Executive Director who oversees a staff team which during the reporting period comprised two employees, consultants and a team of volunteers.

The majority of trustees are all experienced lawyers, have worked with LRI on a long-term basis and their close involvement to date has ensured the charity stays true to its original vision, aims and objectives.

Recruitment and appointment of new trustees

Board members (directors) are appointed in line with articles 32 to 36 of LRI's Articles of Association. The board aims to ensure that there is a diverse range of skills, knowledge and experience available on the board. New members are invited to join the board based on their expertise following recommendations or - in the most recent case - an advertisement for charity trustees with financial experience and an interview.

Risk Management

The trustees maintain a risk register and regularly review the risks the charity faces. They are satisfied that systems are in place to mitigate their exposure to the major risks.

Public Benefit

The Trustees confirm that they have complied with their duty under Section 17 (1) of the Charities Act 2011 to have due regard to the Charity Commission's general guidance on public benefit. LRI carries out a range of activities in furtherance of its charitable objectives, as detailed under Activities and Achievements below, which the trustees believe provide benefit to the general public worldwide.

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Legal Response International

Objectives and principal activities

The international climate negotiations are among the most complex multilateral law and policy making processes ever. Meetings are characterised by technical jargon, carefully crafted wording and references to international legal principles and obligations. The delegations of industrialised countries therefore include specialised experts, lawyers and other support staff. Developing country negotiators who represent countries that are most vulnerable to the impacts of climate change can rarely rely on a similar backing. As a result,

To create a level playing field between actors, Legal Response International (LRI), provides free legal advice and assistance to negotiation teams from poor and particularly climate vulnerable developing countries and civil society observer organisations. Without LRI, climate negotiators from these countries would find it difficult to access high quality legal advice.

To provide legal support and assistance on a rapid response basis our advice service operates at three distinct levels:

• Volunteer lawyers (under the supervision of an LRI staff member) attend and represent LRI at all UNFCCC negotiation sessions. They talk delegates through legal issues and provide ad-hoc support on the ground. When more complex issues are involved, they draft the legal query on which delegates need advice and forward it to the 'situation room' in London. Liaison officers are also responsible for developing and strengthening relationships with negotiators and NGOs from developing countries .

• During the negotiations, LRI with the help of a group of volunteers also operates the situation r . The situation room is tasked to find an expert legal adviser. Situation room volunteers also help to undertake some initial legal research and to produce an internal information circular about the ongoing negotiations. This is disseminated to about 200 supporters - mostly members of the legal community in the lead-up to, during and after a conference.

• The legal expert advisers are responsible for drafting legal opinions, research papers and other materials in response to specific questions. At present, LRI works through a network of around 170 lawyers from leading law firms, barrister chambers and universities based in 10 different jurisdictions. They have expertise in, for example, international environmental law and areas ancillary to the negotiations such as human rights, trade law, carbon trading, finance, insurance or intellectual property law.

During the reporting period, LRI participated in one major international climate change conference: the Conference of the Parties (COP) to the UN Framework Convention on Climate Change (UNFCCC) in Madrid in December 2019. A team of 6 LRI lawyers and volunteers attended the meeting. We also partnered with the IE (Instituto de Empresa) University Madrid Campus where a group of (in total around 30) university students to undertake research and support the lawyers in the negotiations.

During the two week conference we recorded over 30 legal queries. Ten of those came from delegations that work together in the Group of Least Developed Countries (LDCs), eight from members of the Alliance of Small Island States (AOSIS) and seven from the African Group of Negotiators (AGN). Five questions were from other developing countries (e.g. Thailand or Sri Lanka) and four from observer organisations.

As a result of the Covid-19 pandemic, during the second half of the reporting period all further physical meetings were suspended. This has, to some extent, A climate legislation round-table workshop for government officials in Ethiopia (organised with additional - CIFF) in March had to be cancelled and without face-to-face contact it can be challenging to develop new relationships or have a frank conversation about issues a negotiator does not fully comprehend.

As a small, agile organisation used to communicating with partners around the world electronically, LRI has, however, been able to keep channels of communication open with partners, advisers and other stakeholders; adjusted its modus operandi as necessary; and, in this way, was able to largely mitigate the adverse effects of lockdowns and travel restrictions. -

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individual negotiators and delegations, facilitated Zoom meetings between clients and advisers to discuss specific legal issues and used new opportunities to present at or contribute to virtual events. While our partners in developing countries have traditionally been rather focused on face-to-face training events and meetings, as a result of the pandemic, they at least for the time being appear more willing to contemplate the use of other (virtual) formats too.

Over the whole reporting period, LRI dealt with 55 formal requests for legal advice and assistance. The majority of queries came from LDCs (16), AOSIS (13), AGN (9) and other developing countries (7) with others from observer organisations (10). To respond to these requests LRI expert advisers contributed almost 500 pro bono hours of work (about 60 hours by senior lawyers, 200 hours by associates and 220 hours by juniors). The requests range from ad hoc advice on the drafting and interpretation of negotiation text to complex research assignments on the privileges and immunities usually granted to members of intergovernmental bodies. We also worked on several queries related to Article 6 of the Paris Agreement, which is the main outstanding (and contentious) area for the adoption of further rules on the implementation of the Agreement.

All advice papers (completely anonymized) are posted to the LRI database where they are available free of charge to the public. According to Google Analytics, the LRI website has now around 1000 users per month. The majority of users are from the US, the UK and other European countries, but there are also increasing numbers from developing countries: e.g. in 2020 India 13%, Philippines 3.2% or Brazil 2.2%. With almost 10,000 visits during the reporting period (to access or download papers) the database is by far the most popular area of the LRI website.

While most requests for legal assistance still pertain to the international dimension of the climate negotiations countries increasingly shift their focus from international diplomacy under the UNFCCC to domestic action. In this connection, we have been advising several small developing countries, such as Haiti, Lesotho, Papua New Guinea and Uganda, on the drafting or revision of their national climate change legislation and other governance arrangements to implement the Paris Agreement nationally. LRI also maintains the Climate Legislation Advice Portal - a web-based platform developed with the UN Environment Program that allows eligible users to submit legal questions related to the national implementation of Paris electronically.

In collaboration with the Ministry of Environment, Natural Resources Conservation and Tourism of Botswana, LRI held a two-day round-table capacity building workshop in Gaborone (Botswana) from 9-10 October 2019. Thirty government officials from different departments such as agriculture, transport, water and the Support Alliance (CASA). LRI provided an overview on expectations and opportunities under the Paris Agreement and participants discussed possible approaches and processes to develop new rules for Botswana. We highlighted different design options, lessons learnt in other jurisdictions and the available infrastructure of support.

Strengthening the capacity of lawyers and climate policy makers from developing countries is generally at ecbi) lead organisations and participated in a workshop for junior negotiators from Asia and the Pacific on 21 July 2020. Under the ecbi umbrella we have also published a guidebook on the Paris Agreement in March. The guide contains the full text of the new treaty with detailed further explanations largely based on the subsequent decisions by parties (mainly in Katowice in 2018). It was launched because of the pandemic - through a virtual event in May 2020 available via youtube at: youtube.com/watch?v=TEskN8ZA2Ic&feature=youtu.be

Based on the guide we have also developed a set of web tutorials available through our website at: legalresponse.org/further-resources/webinars. They give an introduction to key elements of the Paris Agreement and users can also test their knowledge. Other LRI e-learning materials and presentations are publicly available for free through the INFORMEA e-learning platform (at: e-learning.informea.org) and our website. In September 2020 we have started to build an App to make the content of the guide and further resources easily accessible via phones and tablet computers.

Activities and achievements

LRI has been present at the main UNFCCC meeting during the reporting period:

Madrid, Spain, annual COP (CMP and CMA) to the UNFCCC, December 2019

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Legal Response International

During this period LRI produced the following knowledge products (available at legalresponse.org):

• Guide to the Paris Agreement

• Briefing paper on technical regulations based on international standards to mitigate climate change Web tutorials on the Paris Agreement with test your knowledge section

LRI also co-organised or contributed to the following events:

• Two-day round-table capacity building workshop in Gaborone, Botswana, 9-10 October

• Web launch of Guide to the Paris Agreement

• ecbi workshop for junior negotiators from Asia and the Pacific, on 21 July

Future plans

;

• To continue attending all main UNFCCC negotiating sessions,

• To continue publishing background and briefing papers to explain legal content in accessible language,

• To support longer-term sustainable capacity building activities and approaches for lawyers and climate negotiators,

• To provide user-friendly advice relating to the national implementation of the Paris Agreement and NDCs,

• To launch an App (based on the Paris Agreement Guide) that provides access to the text of the Paris Agreement and explanations on mobile phones and tablets,

• To use the climate conference hosted by the UK (COP26) as an opportunity to train lawyers from developing countries, raise awareness for its work and reach each out to new supporters.

It is hop although that will be funding dependent.

Financial review

Knowledge Network (created by the UK Government's Department for International Development, DfID) to provide free legal support to developing countries in relation to the UNFCCC negotiations. The initial contract was for the period of 5 November 2011 to 4 November 2012. This annually renewable contract was subsequently extended 6 times and ran to 31 December 2017.

Subsequently government funding for climate negotiation support was moved to the Department for Business, Energy & Industrial Strategy (BEIS) with Price Waterhouse Coopers (PWC) managing the budget.

Since 2019 LRI has been part of a consortium led by PWC delivering a programme originally known as Capacity Building programme in International Negotiations (CaBIN), now rebranded as Climate Ambition Support Alliance (CASA). This 3-year programme will run until early 2022 with a possible extension of two further years. PWC contracts with individual consortium member on an annual basis, and the contract for the third year was signed in March 2021.

In addition LRI agreed to contract manage an additional project commissioned by BEIS (via PWC) to assist the work of the Subsidiary Body for Scientific and Technological Advice (SBSTA) in the lead up to COP26 in the UK. Under the contract LRI can charge for up to 22 days of staff time for administrative work but the substantive project work is undertaken by researchers identified by the SBSTA chair and approved by PWC.

The Trustees are keen to ensure the charity's commitments do not outgrow its revenues and remain grateful to the many LRI experts, volunteers and supporters who give their time freely and to Simmons & Simmons who provide pro bono serviced office space.

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Legal Response International Trustees, report for the year ended 30 September 2020 In the year under review income fell by £14,492 10 £235,62112019'.£250,1131. This drop 15 due to reduced reimbursable expenses. following the can¢ellab"on of the COP25 in Santiago and the intioduclion of Covid- rel*ed travel restrictions in the second half of the financial year. Al the same lime expenditure rose by £7,622 to £219.40512019'. £211.7831 mainly due to the recrurtment of one additional staff increasing staff spend to offset the reducb'on in travel expenses. Importantty despite the disruptions the charty maintained a stable financial position and enjoyed net incoming resources for the year of £16,21612019." £38,330). Reserves All of the charity's income in this financial year has been unrestricled. including the payments under the BEIS contract. This means that the nel incoming resources for the year was added to reserves. The charity started the year wth reserves of £263,867 and ended it wth reserves of £280.083. The charity aims lo maintsin its stsff team and operations in the years ahead. and the Trustees are aware that lo do this il is necessary lo estsblish a reserve to manage llucluab.ons in income especially when the charity is so heavily reliant on a small number of key supporters. To that end they have set a target for reserves of a minimum of 6 months expenditure. Currenily reserves stand at approxirnately 15 months expenditure which although high is considered acceptable by the Tru51ees given the current funding uncertainty arising from the Ihrea15 of the economic downturn eaused by the pandemic and the UK Government's redu¢ty'on ol the aid budget. The Trustees understsnd they will need lo review both the target range and the level of reserves as the charity develops in the years ahead. Responslbilitles of the trustees In relatlon to the flnanclal statements The Iruslees Iwho are also directors of LRI for the purposes of eompany13wl are responsible for prèparing the Trustees, Report and the financial ststements in accordance wrth applicable law and United Kingdom Accounting Standards Iuniled Kingdom Generally A¢¢epled A¢¢ounling Pra¢li¢el. Company law requires the trustees lo prepare financial statements for each financial year, which give a true and fair view of the slate of affairs of the charitable company and of the I￿omIng resources and application of resources. including the income and expenditure. of the charitable company for the year. In preparing these financial statements, the trustees are required to.. select suitsble accounting policies and then apply Ihem consislenljy., observe the methods and principles in the Charities SORP., make judgements and estimate5 that are Teasonable and prudent., prepare the financial slalemenls on the going concem basis unless it 1$ inappropriate to presume that the charitable company wll continue in operalion. The Iruslee5 are responsible for keeping proper accounting records that disclose with reasonable accuracy al any time the financial posthon of the charitable company and enable them lo ensure that the financial $latements comply ¥Mth the Companies Act 2006. They are also responsible for safeguarding the a$sels of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Small company provisions This report has been prepare<l in accordance th the special prowsions for small companies under Part 15 of the Companies Act 2006. Approved by the Board of Trustees on 24th June 2021 and signed on their behalf by It Silke Goldberg Chair

Legal Response International

Independent Examiner's Report to the trustees of Legal for the year ended 30 September 2020

I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 September 2020.

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.

Independent examiner's statement

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.

Narges Cyroos BSc FCA Sterling Partners Limited Chartered Accountants Units 15 & 16 7 Wenlock Road London N1 7SL

Date: 29 June 2021

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Legal Response International ststement of Financial Activities for thg y94r gnded 30 Sgptembgr 2020 Unrestricted Funds 2020 Restricted Funds 2020 Total Funds 2020 Total Funds 2019 Income Donations Charitable actvits.es Other income 21.000 207.187 7,434 21.000 207,187 7,434 21,000 225.763 3,350 Total Income 235,621 235,621 250,113 Exponditur• Charitable ¥th"vities 219.405 219,405 211,783 Total EX￿ndItUrn 219,405 219,405 211,783 Not In¢om• l •xp•ndlturn 16.216 16,216 38,330 R•conclllatlon ol funds Total funds broughl forward 263.867 263,867 225,537 Total fund8 carrl•d forward 280,083 280,083 263,867

Legal Response International Balance Sheet a$ at 30 Sgptsmbgr 2020 2020 2019 Note Current assets Oeblors Cash at bank and in hand 51.978 288,315 86.847 198,973 320,293 285,820 Cr•dltors.' amounts falling duè within one year (40.2131 121.9531 N•t a$$•ts 280,080 263,867 Th• funds of th• charlty Unrestricted funds.. Restricted bjnds.. 280,083 263,867 Total funds 280.083 263.867 The charitable company is ent￿ed to exemw'on from audit under SKtion 477 of the Companie$ Act 2006 for the year ended 30 September 2020. The members have not re9uire<J the charitsble ￿mp8fty lo obtsin an audrt of its finanual statements for the year ended 30 September 2020 in acwdaw Se¢b"on 476 oftho Companies Act 2006. The trustees acknowledge their responsibilities for lal ensuring that the charitable company keeps a￿o￿ntIng records that comply with Sections 386 and 387 of the Companies Act 2006 and Ibl preparing financial statements whith give a In￿ and fair view of the state of affairs of the charitable company as al the end of each financial year and of rts surplus or deficit for each financial year in accordance the requirements of Sections 394 and 395 and which otherwse mply with the ￿qUIrementS of Ihe Companies Act 2006 ￿l¥￿"n9 to finanaal $tslements, so far as applicable to the charitable company. The financjal 51alements were approved by the Board of Trustees on 24th June 2021 and were signed on ils beh8W by.. Silke Goldberg Chair 10

Legal Response International Notes to the accounts for the year to 30 September 2020 1 Principal accounting policies The principal accounting poliaes adopted in the preparation of the finanaal statements are set out below. lal Basis of accounting The financial statements have been prepared in accordan￿ with AccDunting and Reporting by Charilie5.' Statement of Recommended Practice applicable to charib.es prepanng their accounts in accordance with the Financial Reporting Standard appIl￿ble in the UK and Republi¢ of Ireland IFRS 1021 (effective 1 January 20191- (Charities SORP IFRS 10211, the Finanaal Repo￿n9 Standard applicable in the UK and Republic of Ireland IFRS 1021 and the Companies Act 2006. Legal Response International meets the definth'on of a public benefft entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless othe￿iSe stated in the relevant accounting policy notelsl. Ibl Fund accounting lil Unrestricted funds are available for use * the di$¢retion of th& Irustegs in futth&ran¢e of th& general objects'ves of the charity. <11) Restricted funds are subject to speufic condits'ons imposed by the donor as to how they may be used. The purposes and uses of the restricted fijnds are set out in the notes to the accounts. Icl In¢om• Income is recognised and induded in the statement of finanoal acb"vitie5 when the charity 1$ ent￿ed to thè In￿Me and the amount can be quants.fied vth reasonable accuracy. The following specrfic policies are applied to pa￿'r￿JIar ¢alegori&s ol income. lil Income received by way of grants. donatic*n$ and gift$ 1$ induded in full in the Statement of Financial Acb'vities when receivable. 1111 Donated services and faCil￿.eS Igifts in kindl are included at the value to the charity wherè this can be quantified. liiil The value of services provided by volunteers has not been induded a5 income in these accounts. livl Income from charitable activities indudes income eamed both from the supply ol 8ervi¢e8 under ¢onlr8¢tual arrangements and from perfoman¢&rel3led grants. Grants receivable are recogThsed when the ¢harty becomes un¢ondtts'onally &nliUed lo th& grant. Iv) Investrnent income is induded when receivable. Ivil Income is deferred when it is received in one finanrjal period but relates to a future period. This may happen lor example when a contract indude$ 4 mobili$alion advance or upfront payment for a period that $tradlle$ the year end. Idl Exp¥nditure Expenditure is recognised on an acuuals basis a$ a liabilty is irKurTed. and indude$ any VAT which Cannot be fully recovered. lil Expendrture on charitable activities comprises e¥penditure related lo the direct ￿rt￿erance of the charity's obiectsves. Giants payable are induded under ¢harrtable expendrture when a ￿ntract 1$ signed with the grantee. Where costs cannot be diredy attributed, they hav& be&n allocated to aCtiv￿.eS on a basis consistent wth the use of resources. lill Support costs relate to those fvnctions that assist the work of the charity but do not directly undertake charitable activib"es. Support costs include back office costs. finance. per30nnel and governan￿ costs. These costs have been allocated lo fijnd raising and $pecific 8rea8 of charitable activty on a basis consistent with the use of resources. {iiil The value of services provided by volunteers has not been induded as expenditure in these accounts. lel Tangib￿ fixed assets and depreciation Tangible fixed assets costing over £500 linduding any incidental expenses of acquisition) are capitalized. The charity does not yet have any such assets. thanks to the in kind support of Simmon3 and Simmons who provide office spa¢e and equipment pro bono.

Legal Response International Notes to the accounts for the year to 30 September 2020 2 Income As discussed in the Trustees, report, during the year the chartty continued to contract wrth the UK Governments Department for Business, Energy & Industrial Strategy IBEISI to provide free legal support to the least developed country ILDCI delegations and non-governmental organisations INGOsl in relation to the Un((ed Nations Framework Gonvenlion on Climate Change IUNFCCCI negotiations. The fee income in these accounts relates primanly lo that ¢ontra¢t. In addits'on LRI manages an additional project commissioned by BEIS to assist the work of the Subsidiary Body for Scientific and Technological Advice ISBSTAI in the lead up to COP26 in the UK. The project work is undertaken by researchers but LRI is charging a management fee. The charty also undertakes ad hoc ￿nsul￿nCle$ from lime lo b"me. During the year this included a contra¢t with Childrén's Investmènt Fund for the Futurè ICIFFI to support a roundtable workshop in Ethiopia which has been postponed due to Covid to February 2021. 2020 2019 F￿ income by contract BEIS CIFF UNEP GIZ ecbi 203,687 3,500 148.870 89,308 5,884 1,700 Total Fw incom• 207,187 225.763 Income Irom donations includes an #m￿1n1 of £21.00012019.. £21.0001 ￿preSentIng the èslimalèd value of the rent free office spa¢e and a$$o¢ialed office support seryices the charrty received during the year from Simmon8 and Simmons LLP. Other income relates to an insurance refurKI of prevpaid travel due to Covid related travel restrictions. 3 Expenditure During the period the charty inojrred the follchwng costs; Charitable actlvltbos Govemanc• & support Total 2020 Total 2019 Attendance 81 UNFCCC Capacity building Communication Board meetings Staff c051 Re¢ruilmenl co$1$ Accounting & bookkèèping Insurance Independent Examin*'on Office expenses Professional fee$ Bank charges 25.856 43,200 336 25.856 43,200 1,055 630 109,554 25,441 58,329 955 1,357 87.245 210 8,808 4,252 1,800 21.169 1.989 228 719 630 109,554 6,264 4.332 1.608 7,872 4,332 1,800 21.378 3.675 53 1,800 21.378 3.675 53 189,595 29,810 219,405 211,783 Induded in office expenses is an amount of £21.000 representing ihe estimated value of the rent free office space and associated office support services the charty received during the year from Simmons and Simmons LLP. 12

Legal Response International Notes to the accounts for the year to 30 September 2020 4 Debtors 2020 2019 Trade debtors Prepayments 51,978 84.117 2,730 51,978 86,847 5 Creditors 2020 2019 Trade creditors Taxation & social security Deferred in¢ome cruals Pension 11,072 15,696 11.570 1,800 75 2,778 17.082 1,800 293 40.213 21.953 Summary of m0￿M•nts Sn y•ar on dof•rr•d Incom• 2020 2019 8alan¢e 811 Apdl Released in year Deferred in year 11,570 Balan¢• at 31 Mor¢h 11.S70 6 Salary Costs 2020 2019 Gross wages and salaries Employer's nali¢nal insurance Pension 98,348 8,365 4,841 77,945 5,403 3,897 109,$54 87,245 The average number of employee$ during the year was No member of staff received emoluments of more than £60,000 during the year12019 nil) The key managernent personnel of the chartty comprise the trustees and the Exe¢ub"ve Director. The lolal employee benefits of the Executive Director of the Trust were £52,9[￿(2019". £52,906). Pension eommilmÈnts." The thanty I1￿ not opèrate a pènsion scheme but makès contributions to the personal pension plans of its employees. In 2019120 the Chanty paid a 5% employerfs contribution. Pension costs charged in the Statement of Finanaal Acts'V￿'es represents the total contributions payable by the charity in the year. 13

Legal Response International Notes to the accounts for the year to 30 September 2020 7 Movements in funds The Charities income during the year consisted entirety of unreslrided funds. At10ct 2019 At 30 Sèp 2020 Income Expenditure Totsl unrestricefJ fvnds 263,867 235,621 219,405 280,083 TOTAL FUNDS 263,867 235,621 219,405 280,083 At10¢t 2018 At 30 Sop 2019 Incom• EX￿ndituT0 Total unre81riced fvnds 225.537 250.113 211,783 263.867 TOTAL FUNDS 225.537 250.113 211,783 263.867 8 Related parties None of tre Trustees received any remunerab.on for their services as trustees <Juring the year12019 £nill. One Tru$lee$ was reimbursed travel expen$es in￿rred in performing his duts'e$ as truste&$ lo a total value of £nil12019, £1,351). 9 Capitsl The company Is limited by guafanlee and ha$ no share ¢aprtal. There are seven member$ of the company each ofwhom has undèrtaken to ￿ntribUte up to £10 in thè event of the company being wound up. 10 Taxation The charty is exempl from tsx on income and gains falling wrthin section 505 of the Taxe5 Act 1988 or section 252 of the Taxabon of Chargeable Gains 1992 to the extent Ihal these are applied to its charitsble obje¢t8. 14