2021-09-30-accounts

Company Number: 07385563 Charity Number: 1147043 Legal Response International Annual Report and Accounts For the year ended 30 September 2021

Legal Response International Reference and administrative details Trusta8s Joss Saunders Niall Watson Richard Dyton Kale Cook Silkè Goldb8rg {Chair) Matthew Morton Anne Miller Seth Osafo Nicola Jane Mwase-vuma Victoria Bakulumpagi S•nlor Managèm•nt Christoph Sehwarte. Executive Director Company number 07385563 CharSty nUM￿r 1147043 Prlnclpal operatlng addre88 CIO Simmons & Simmons. CilyPoinl One Ropemaker st￿81 London EC2Y 9SS Reglstered offlce CIO Simmons & Simmons. CityPoinl One Ropemaker Slreel Lon(lon EC2Y 9SS Banker¥ TTiod05 Bank Deanery Road Bristol BS1 SAS

Legal Response International Trustees, report for the year ended 30 September 2021 Contents of the Financial Statements for the Year Ended 30 Se tember 2021 Report of the Trustees Independent Examinerfs Rewrt Statement of Financial ACtiv￿.eS 10 Balance Sheet Notes to the Financial Statements 12-16

Legal Response International Trustees, report for the year ended 30 September 2021 The trusltres are pleased to presenl their report t¢yJether with the financial stalements ol Ihts ¢harty for the year to 30 September 2021. The accounts have been prepared in accordance with the acojunting policies set out in note 1 to the accounts and comply with the Charity's Memorandum and Articles of Association, the Companies Act 2006 and the Statement of Recommended Practice 'A¢counting and Reporting by Charities, (revised 20191. Structure, Governance and Management Govèrnlng Documènt Legal Response International ILRII is a charitable company limrted 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 govemed by its Memorandum and Articles of Association. The company was formerly known as Legal Resp￿Se Inf(ialive and changed ils name lo Legal Response Inlemalional on 28 February 2017. Dlr•ctars 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 trusle8S. The following individuals serwed as truslees ¢Juring the period.. Joss Saunders Niall Watson Richard Dylon Kale Cook Silke Goldberg Matthew Morton Anne Miller Seth Osafo Nicola Jane Mwase-vuma Victoria Bakulumpagi All trustees served for the full ygar. No trustees had any beneficial interest in the charity and no remuneration of truslees is paid by the charity- The Board of Trustees meets around 2 limes a year. It is responsible for the stralegic dlrectlon, policy and overall governance of the charity. The Truslees delegate the slrategy, managemenl arKI coordination of LRI to ihe Execulive Director who oversees a staff team which during Ihe reporting period comprised iwo employees, consultants and a team of volunteers. For the best part of the reporting period (since January 20211 one staff rnember Olivia T8tt8rlelli was on malemity leave. Her temporary malemity covers We￿ Subhi Barakal (February lo July 20211 and Dr Keely Boom IAugust 2021 to January 2022). The majority ol trustees are all experienced lawyers, who have worked with LRI on a long-term basis. Additional professional expertise on the trrf)ard includes 5tralegy development and finance. R¢¢ruitment and appointment of new tru$tee$ Board members Idirectorsl are appointed in line with articles 32 to 36 of LRI'S Articles of Association. The board aims lo 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 recommendalions or- in the Tnosl recent case- an advertisement for charity trustees With financial experience and an interview. Risk Management The truslees maintain a risk register and regularly ￿VIeW 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 confim that they have complied wrth their duty under Se¢tion 17111 of the Ch8rities Act 2011 to havè duè rÈgard to thè Charty Commission's gènèral guidancè on public bÈn8fft. LRI carriès out a range

Legal Response International Trustees, report for the year ended 30 September 2021 of a¢tivits'es in furtheran¢e of its ¢haritsble obj8¢tives. as detsiltrd under Acb"vib"e$ 8n¢J A¢higvem8nls btrlow, which the trustees believe provide benefil to the general public worfdwide. Objectiv8s and principal activities The international climate negotiations are anM)ng the most complex multilateral law and tK)licy making processes ever. Meetings are characterised by technical jargon. carefully crafted wording and references lo international legal principles and obligations. The delegats.ons of industrialised countries therefore include specialised experts. lawyers and other SUPFK)rt stsff. Developing county negobalors who represent countries that are most vulnerable to the impads ol climate change can rarely rely on a similar backing. As a result, they are regularly'outgunned. by the larger delegations of industrialised couniries. To create a more level playing field between actoTs. LRI provides free legal advice and assistance lo negotiation teams from poor and particularly climate vulnerable developing countries and civil swiely observer organisalions. Vvilhoul LRI. clirnale negotsakys from these countries woultl find il difficult 10 8CC8SS high quality legal advice. To provide legal support and assistance on a rapid response basis our advice service operates al three dislincl levels.. Volunteer la￿erS (under the supervision of an LRI staff member)- Ihe"liaison officers" _ attend and represent LRI in the climate negoliab"ons. They tslk delegates through legal issues 8nd provide ad- hoc support on the ground. When more complex issues a￿ involve(l. they draft the leg81 query on which delegatgs need advice and lorward il to the'situation room. in London. Liaison officérs are also responsible for developing and strengihening relationships with r￿otIatorS and NGOS from developing countries. During the negolialions. LRI with the help of a group of volunteers also operates Ihe"silualion room.. Thg situation room is tasked lo find an exp8rt1ggal adviser. Situation room volunteers also hèlp to undertake some initial legal research and to Produ￿ an intemal information circular about the on- going ne9Otiations. This is disseminaled lo aboul 200 suppcwters - mostly members of the legal community- in the lead-up to, durin9 and after a conference. The legal expert advisers are responsible for drafting legal opinions, research papets and other malerials in response lo speciffic questions. At presenl, LRI works through a network of around 170 lawyers from Igading law firms, barrister chambers and universities based in 10 different jurisdictions. They have expertise in, lor example, internat￿nal 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 p8rti¢ipaled in one major inlem8tK)nal dimale change conference.. the mèeting ol subsidiary bodies ISBS) to the UN Framèwork Convention on Climate Chang& IUNFCCCI, from 31 May to 17 June 2021. Because of the Covid-19 pandemic Ihe meeting was held virtually only and other events scheduled for (he reporting periLNJ. i.e. the Conlerence of the Parties in Glasgow. were postponed. A5 a re5uII. LRI had lo adjvsl its usual modus operandi and work predominately with delegates, volunteers and experts b8sed 81 home or in their offices. To mitigate the adverse effects ol lockdowns and travel restrictions and to stay in touch and liaise with our friends and partners from around the globe, we have used platfomis like Zoom, Skype, Teams etc, webinars and other forms of electronic communication. While the lack of physical meetings during conferences, workshops and other events ￿￿5 impede a frank discussion about gaps in knowledge and the required support, the pandemic has also ¢￿ated opportunth.es and facilrtated new ways of working an¢J collaborating. This includes the following LRI activities.. The Paris Agreement to combat climate change was adopted on 12 December 2015. To mark its fifth °anniversary LRI held a one-hour Zoom webinar on 10 December 2020, during which leading climate lawyers from around the globe presented their ideas for the next steps in the UNFCCC process lin 3 minutes each). LRI produced a summary report of the event and made a ￿cording

Legal Response International Trustees, report for the year ended 30 September 2021 available vi8 youtube. Some of the presgnlers were also invited to further develop their ideas in an LRI briefing paper. In February. LRI contributed virtually to irFperson workshops in Lagos {for the legal working group on climate governance in Nigerial and Addi5 Ababa lin collaboration with the Ethiopian Environment, Forest 8nd Climate Change Commission). Via Zoom LRI 18wyers summ8rized the rules and gxpe¢tati()ns for the national implèmentstion of the Paris A9réement, lessons learnt from other jurisdictions and provided general anatysis wilh regard lo the respective national law and policy framework. While presentalions can be efficiently delivered remotely, the quality of interactive discussions is usually affecled by Ihe hybrid nalure of an event. Based on the Guide on the Pari5 Agreement published under the umbrell8 of the European Capacity Building Initiative lecbil. LRI developed an App-Paris Agreement A-Z. which provides easy access lo the lgxl ol the Paris Agreement with explanations and further resources. It was launched in May and promoted amongst climate negotiators in the leadup to the virtual session of the SBS. It can be installed on phones and tablets free of charge via the App Store and Google Play (for Android phones). In May, LRI also conlribulèd lo a 3-day virtual event of thè Earth Ath"on Hub IEAHI- an online community which aims to make dimate action feel accessible. realisti¢, and appealing for everyone règardless of age, nationality, or experience. LRI organized a discussion bèiween young lawyers 'What on Earth can Law do about climale change- and produced a legal toolkit on climate change that is available for free frorn the EAH and has been shared with other partners such as the Pan African Climate Justice Alliance lin conneclion with their Nairobi summer school lor climate juslicel. During the last months IAugu$l and September) of the ￿porting period LRI gradually resumed physi¢81 rneelings lin line with the relevant government guidance on Covid-191 to prepare the organizalion's participalion in the Glasgow Climate Confe￿nce In November 2021, and a pre-COP 4-day training cours8 for lawyers on developing country parties. delegations. For 3 months an inlem. in addition to her substanllve legal r8sear¢h, helped with the ngcgssary109iStic aThJ administralivg arrangfrmgnls lo hold the in-person training course in London. Over the whole reporting period. LRI deall with 41 formal requesis for legal advice and assistance. The majority of queries came from developing county parties1311 with 10 from civil society observer organisalions. Although many developing countries are part of more than one negotiation group, their requests can be broadly grouped as follows.. 12 came from parties who coordinate their work in the African Groups of Negotiators. 7 Iromlgast devgloped countries, 7 from countries in the Alliance of Small Island States and 5 from other developing countries (such as Columbia or Sri Lankal. To respond to these request$ LRI expert advisers contribuled over 250 pro bono hours ol work (about 15 hours by senior lawyers, 190 hours by associates and 55 hours by juniorsl. The requests ranged from ad hoc advice ovgr the phone on the possibility of subrnitting an interim NDC INationally Detemiined Contribution) to ¢omplex research assignments on existing policies or funding arrangements in jurisdictions worldwde. We worked on several Queries related to the implementation of the Paris Agreement at the international level Isuch as ihe establishment of further frameworks for loss and damage or Article 6 on market approaches) or nationally through the adoption of climate laws and creation of new governance bodies. Most requests for legal asSlStance still pertain to the international dimension of the climatè negotiations although countriÈs incrèasingly shrft th8ir l¢xus from int8mation31 diplomacy und8r the UNFCCC to domestic action. All advice papers (completely anonymizedl are posted lo the LRI database where they are available free of charge lo the public. According to G(wle Analytics. the LRI websile had around 1700 visitors per month towards the end of the reporting period with the database being the mgst popular area of the website. An increasing nLJmber of visitors is based in the Global South le.g. India, China, the Philippin8s. Sri Lanka, South Africa) while the majority ol users are slill from Ihe UK and the US. In addition, LRI has produced several analysis and briefing papers on, for example. legal approaches to enhance the current system of the Paris Agreement or domestic legislation for ils implementslion. In general, LRI briefing papers aim to summarizs and explain c￿npleX ¢ontent in a¢¢essible languag&. They are also

Legal Response International Trustees, report for the year ended 30 September 2021 available through the database and lin ¢hronologi¢al orderl via a designated se¢lion of the websit8 at https'.Illegalresponse.orglfurther-resourcesttsriefing-papersl Activities and achievements LRI was presènt at thè main Ivirtuall UNFCCC meeting from 31 May to 17 June 2021 hosted by the secretariat in Bonn, Germany. During the reporting peri￿J LRI pro(JLKed the following papers: Slrenglhentng the Compliance system fN Nationally Delemiinefj Contributions Climate focused transitional justice Legislating the Paris Agreement in Africa Putting the law at the heart ol the Paris Agreement Climate framework laws in Lalin America and their alignment with the Paris Agreem8nl- a comparative analysis LRI also co-organisgd or contributed to Ihe following events". Paris Agreement's Sth anniversary birthday bash webinar Nigerian workshop lo develop 8ppropriate legal Irameworks and provi(Je felaled advlsory seNiees in enhancing the wuntry's NDC Ethiopian roundtable Capacity building workshop on the Paris Agreemenl. ils implications for domestic law and pdicy in particular in the agriculture seclor Earth Action Hub event Future plan8 The charity's immediate future plans are- To continue attending the main UNFCCC negolialing sessions. To continue publishing background and briefing papers lo explain legal content in accessible language. To support longer-lem) suslainable caPa￿ty building aclivili8s and approachgs for lawyers and climate negotiators. To provide user-friendly advice relaling lo the r￿tIonal implementation of the Paris Agreernent and NDCS. To update the App that provides access lo the text of the Paris Agreement and explanations on mobile phones and tablets. 11 is hoped that this will involve a gradual eXpans￿n of the tharity's operations in the year ahead although that will be funding dependent. Flnanclal revlew To date. LRI'S work has been primarily funded by the UK government through a series of one ye8r service conlr8¢ts between the charity and Price Waterhouse Coopers IPWCI which manages the UK'S climate negotiation support programme for developing ¢ounlries. The initial Contract, under the Climate Dgvelopmgnt Knowledge Network ICDKNI umbrella. was lor the period of 5 November 2011 to 4 November 2012. This annually renewable contract was extended 6 times and ran to 31 December 2017. Subsequently, government funding for clirnale negotsalion suppcxt was moved from the Department for International Development IDflDI to the Department for Business, Energy and Industrial Strategy IBEISI with Price Waterhouse Coopers IPWCI continuing to manage the budget. Since 2019 LRI has been part of a consortium led by PWC to deliver a programme originally known as Capacity Building programme in Intemational N￿otiatIonS ICaBINI and then ￿bra￿ded as Climate Ambition Support Allian￿ ICASAI. PWC contracts with individual consortium members on an annual basis. and the contract for the third year was signed in March 2021 and ended on 4th February 2022. At the Glasgow climate conference BEIS

Legal Response International Trustees, report for the year ended 30 September 2021 announced the extension of the negolialion suprK)rt progr8mme for another Iwo ye8rs I-CASA 2.0">. However, under UK government procurement guidelines, BEIS will have to re-tender for a CASA delivery partner. Currently, BEIS are aiming to award Ihe tender after the COP in Egypt in November. Until 16 December 2022. LRI works under a "bridging contract that covers around 90°A1£132K of max £150KI of the organisation's actual costs during the relevant period. In addition to its core worf(, LRI managed an additional projecl commissioned by BEIS (via PWCI lo assist the work of the Subsidiary Body for Scientthc and Technok)gical Advice ISBSTAI in the lead up to COP26. Under the contract LRI can charge for staff time for administraknve work but the substantive project work is undertaken by researchers identified by the SBSTA chair and approved by PWC. This contract ended on 4th February 2022 Given the reliance on one funder and the uncertainties in future Ajnding, the Tnjstees are keen to ensure the charity's commitments do not outgrow its revenues. They remain grateful to the many LRI experts, volunteers and supporters who give their time on a pro bono basis and to Simmons & Simmons who provide serviced office space for free. In the year under review income rose by £66,594 10 £302,21512020.. £235,621). This is due lo the 8ddilional income from Ihe second BEISIPWC projecl. Expendilure rose by £30.183 to £249,58812020'. £219,405) mainly due to the recruitment of one additional staff member (including her matemty coverl and the development of the App and Earth Hub. The resull is that the charity maintained a stable financial position and enjoyed nel incoming res¢Jurces for the year of £52.627 {2020.. £16,216). Reserv8S All ol the charity's ineomè in this financial yèar has been unrestricted, including Ihè payments under the 8EIS conlr8cI. This means that the nel incoming resources lof the year was added to reserves. The charity stsrted the year with reserves of £280,083 and ended il with reseryes 01 £332,710. The charity aims lo maintain its staff team and operalions in the years ahead, and the Trust88s are aware that lo do this it is necessary to establish a reserve to manage fluclualions in income especially when the charity is so heavily reliant on a small number of key supwrters. To that end they have set a target for reserves of a minimum of 6 months expendilure. Currently reserves stand at approximately 16 months expenditure which although high is considered acceptable by the Trustees given the currenl funding uncertainty. The Trustees understand they will need to review both the target range and the level of reserves as the charity develops in the years ahead. Responslbllltles of the trustees In relatlon to the flnanclal statements The trustees (who are also (lirectors of LRI for the purposes of company lawl are responsible for preparing the Trustees, Report and the financial slalgments in a¢cordan¢g With appli¢ablg law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accountsng Practice). Company law requires the trustees lo prepare financial statements for each financial year. which give a true and fair view of the slate of affaiws of the charitable company and of the incoming re50urce5 and application of resources, including the income and expenditure, of the ¢hantable company for the year. In preparing theso financial statemgnts, the trusteès are required to". select suitable accounting pcAicies and then appty them consistently- observe the methods and principles in the Charilies SORP., make judgemenis and estimales that are reasonable and prudent- prepare the financial stalements on the going concern basis unless it is inappropriate to presume that the charitsble cownpany will continue in operatK)n. The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure Ihat Ihe financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of

Legal Response International

Trustees’ report for the year ended 30 September 2021

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 prepared in accordance with the special provisions for small companies under Part 15 of the Companies Act 2006.

Approved by the Board of Trustees on 31[st] May 2022 and signed on their behalf by

Silke Goldberg Chair

8

Legal Response International

Independent Examiner's Report to the trustees of Legal Response International (“the Company) for the year ended 30 September 2021

I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 September 2021.

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

Since the Company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I a member of the Institute of Chartered Accountants in England and Wales, 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.

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

Date: .......................................... 22 June 2022

9

Legal Response International Statement of Financial Activities for tha yèar èndèd 30 S•ptsm￿r 2021 Unrestrrcted Funds Restricted Funds Total Funds Totsl Funds 2021 2021 2021 2020 Note Income Donations Charitable actvilies Other income 21. 273.027 8,188 21.000 273.027 8.188 21,000 207,187 7,434 Total Incomè 302,215 302,215 235,621 Expendltur• Charitabl8 activitigs 249,588 249.588 219,405 Total Exp•ndltur• 249.588 249.588 219,405 Net Income l oxp•ndlture 52.627 52.627 16,216 RKon¢lllatlon of fvnd$ Tolal funds broughl lorward 280,083 280.083 263,867 Totsl funds ¢arrfed for4vard 332.710 332,710 280,083 10

Legal Response International Balance Sheet

as at 30 September 2021

Legal Response International Balance Sheet as at 30 September 2021
Note Fixed assets Tangible assets 4 Current assets Debtors 5 Cash at bank and in hand Creditors: amounts falling due within one year 6 Net assets	2021 £ 666 64,252 298,703 363,621 (30,911) 332,710	2020 £ - 51,978 268,315 320,293 (40,213) 280,080
The funds of the charity
Unrestricted funds: Restricted funds:	332,710 -	280,083 -
Total funds 8	332,710	280,083

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2021.

The members have not required the charitable company to obtain an audit of its financial statements for the year ended 30 September 2021 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 financial statements were approved by the Board of Trustees on 31st May 2022 and were signed on its behalf by:

Silke Goldberg Chair

11

Legal Response International Notes to the accounts for the year to 30 September 2021 1 Principal accounting policies The principal accounting rK>li¢ies adopted in the preparation ol the finanual statemenis are set out below. {al Basls of accountlng The financial statements have been prepared in accordance wth Accounting and Reporting by charit￿s.. Stalement of Recommended Practice applicable to charilies preparing their accounts in accordance with the Financial Reporting Stsndard applicable in the UK and Republi¢ of Ireland IFRS 1021 leffe¢tive 1 January 20191- (Charities SORP IFRS 10211. the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 and the Companies Act 2(KhS. Legal Response Intemational meets Ihe definilion of a public benefit entity under FRS 102. Assets and liabilities are initially ￿COgniSed al hist￿Cal cost ¢y tr8nsacbon value unless othe￿iSe st8ted in the relevant accounting policy nolelsl. {bl Fund accounting lil Unreslricled funds are av8i18ble lor use al the discretion of Ihe trustees in furtherance of the general objectives of the charity. lill Restricted lunds ar8 subject to specific C￿￿lI10nS imposed by the donor as lo how they may bg used. The purw)ses and uses ol the restricted fun¢Js are set oui in the notes lo the accounts. Icl Income Income is recogniswj an(i inclu(JefJ in the slalemenl of financial activities when the charity is enlilled lo the income and the amount can be quanlrfied with reasonable accuracy. The following specific pdicies are applied to particular categories of income. lil Income received by way of grants. donali¢y)s and grfts is induded in full in the Statement of Financial Activilies when receivable. 1111 Donated services an(i facllrtles Igffts in kIr￿) are Induded al the value lo the charlty where Ihls can be quantified. lili) The value ol services provKled by volunteers has not been included as income in these accounts. Ilvl Income from charitable aclivilies includes income e8med both from the supply ol services under coniraclual arrangemenls and from perfomance-relaled grants. Grants receivable are recognised vthen the chanty becomes unconditionally enlilled to the grant. Ivl Investment income is include(1 when receivable. Ivil Income is deferred when it is received in one finanaal period but relates to a fulure period. This may happen for example when a contract includas a mobilisation advance or upfront payment for period that slradlles the ygar end. Idl Expenditure Expenditure is recognised on an accnjals basis as a liability is incurred. and includes any VAT which cannot be fully recovgred. lil Expenditure on charitable activilies comprises expendilure related to the direct furtherance of the ¢harity's obje¢tives. Grants payable a￿ included under charitsble expenditure when a ¢ontra¢t is signed with the grantee. Where ¢05ts cannot be dire¢tly attributed. they have been allocated lo activities on a basis consistent with the use of resources. lill Support ¢osts relate to those fun¢tions that assist the work of the ¢harty but do not dire¢tly undertake charitable activities. Support costs include back office costs. finance, personnel and governance cosis. These costs have been allocated lo fund raising and Specif￿ areas of charitable activily on a basis consistent with the use of resources. liiil The value of s$rvi¢es provided by volunteers has not been included as expendi(ure in thgse accovnls. {el Tangible fixed assets and depr￿latIon Tangible fixed assets cosling over £500 {induding any inadental expenses of acquisition) are capitalized and depreciated over three years. 12

Legal Response International Notes to the accounts for the year to 30 September 2021 2 Income As discussed in the Trustees. report, during Ihe year the charity continued to contracl with the UK Government's Department for Business. Energy & Industrol Strategy IBEISI lo provide free legal support lo tho least developed country ILDCI delegab.ons and nowovemmentsl organisations INGOS) in relation to the United Nations Framework Convention on Climate Change IUNFCCCI negotiations. The fee income in these accounts relates primarily to that contracl. In addition LRI m8nages an additional project cornmissioned by BEIS to assist the work of the Subsidi8ry Body for Scientific and Technological Advice ISBSTA) in Ihe lead up ￿ COP26 in the UK. The project work is undertaken by researchers but LRI is charging a managemenl fee. The charity also undertakos ad hoc consultan¢ies from time lo time. This included a ¢onlra¢l with Children's Investment Fund lor the Future ICIFFI to support a roundlable workshop in Ethiopia and with Oxford Clirnale Policy lecbil for the commissioning of authors and coordination of their contributions to Policy Brief on legislating the Paris Agreement in Africa. 2020 2020 F•• In¢ome by Contract BEIS CIFF ecbi 260,627 11,570 830 203,687 3.500 Total F•• Incom• 273,027 207,187 Income from donations indudes an amcmjnt of £21,(NX)12020- £21.(￿) representing the eslimaled value of the rent free office space and associated offu support services the charity received during the year from Simmons and Simmons LLP. 3 Expendlture During the period the charity incurretl the followng costs.. Charitable actlviti88 Gov•rnanc• & support Total 2021 Total 2020 Attendance al UNFCCC Capacity building Communication Board meetings Staff cost Recruilmenl costs Accounb'ng & bookkeeping Insurance Indèpendgnl Examination Office expenses Professional fees Bank charges 11.904 77,802 1.091 11,904 77,802 2,256 25,856 43,200 1.055 630 109,554 1.165 114.751 114,751 5.592 4.445 1.608 7,200 4,445 1,800 21,662 7,750 7,872 4,332 1.800 21,378 3,675 53 1.800 21.662 7.750 18 215,603 33,985 249,588 219,405 Included in office expenses is an amount of £21.000 ￿presenting the estimated value of the rent free office space and associated office support services the chaTtty received during the year from Simmons and Simmons LLP. 13

Legal Response International Notes to the accounts for the year to 30 September 2021 4 Fixed Assets Offieè Equlpment Cost At 1 October 2020 Additions in year (Laptop) 999 At 30 SePteM￿r 2021 999 D•preciation At 1 Octobèr 2020 Charge for the period 333 At 30 September 2021 333 N8t Book Valuè At 30 September 2021 666 5 Debtors 2021 2020 Tradg debtors Prep8ymenls 63,914 338 51,978 64,252 51,978 6 Credltors 2021 2020 Trade creditors Taxation & soual security Deferred income Accruals Pension 9,934 19,060 11,072 15,696 11.570 1.800 75 1.800 117 30,911 40,213 Summary of movements in year on deferred income 2021 2020 Balance at 1 April Released in ye8r Deferred in year 11,570 (11,5701 11.570 Balance at 31 March 11,570 14

Legal Response International Notes to the accounts for the year to 30 September 2021 7 Salary Costs 2021 2020 Gross wages and salaries Employerfs national insurance Pension 92,262 6,190 5,398 98.348 6,365 4,841 103,851 109,554 The average number of employees during the year was No member of staff re￿iVed emoluments of more Ihan £60.01)O duriThJ the year12020 nil) The key management personnel of the charily comprise Ihe Ifustees 8nd the Executsve Director. The lot81 employee benefits ol the Executsve Director of the Trust were £52.90612020.. £52.9061. Pension commitments.. The charity does not operate a pension scheme but makes contributions lo the personal pension plans of its employees. In 2020121 the Charity paid a 5% employerfs contribulion. Pension costs charged in the Stslement of Financial Actwilies represents the lotsl contributions payable by the charlty in the year. 8 Movements in funds The Charities incomè during the yèar consisted entirely of unrestricted funds. At10ct 2020 At 30 Stp 2021 Income Expendltur• Total unrestricted funds 280.083 302,215 249,S88 332,710 TOTAL FUNDS 280.083 302,215 249,588 332,710 At10¢t 2019 At 30 Sep 2020 Income Expenditure Totsl unrestricted funds 263,867 235,621 219,405 280,083 TOTAL FUNDS 263.867 235.621 219,405 280,083 9 Related parties The charity not pay to the Tnjstees any remuneration for their services as Trustees during the year12020 £nill and did not reimburse any Trustee expense$12020 £nill. 15