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← Legal Response International

2024-09-30-accounts

Company Number: 07385563 Charity Number: 1147043

Legal Response International

Annual Report and Accounts

For the year ended 30 September 2024

Legal Response International Reference and administrative details

Trustees

Trustees
Richard Dyton (Co-Chair)
Jannis Bille (Co-Chair)
Nicola Jane Mwase-Vuma (Treasurer)
Alina Averchenkova
Eve Farnsworth
Roohi Khanna
Matthew Morton
Birsha Ohdedar
Lydia Omuko-Jung
Caroline Prolo
Senior Management
Pascale Bird, 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
Independent Examiner
Narges Cyroos
Sterling Partners Limited Bristol
2nd Floor, Grove House
774-780 Wilmslow Road
Manchester
M20 2DR

1

Legal Response International Trustees’ report for the year ended 30 September 2024

Contents of the Financial Statements for the Year Ended 30 September 2024
Report of the Trustees 3 - 9
Independent Examiner's Report 10
Statement of Financial Activities 11
Balance Sheet 12
Notes to the Financial Statements 13-17

2

Legal Response International

Trustees’ report for the year ended 30 September 2024

The trustees are pleased to present their report together with the financial statements of the charity for the year to 30 September 2024.

The accounts have been prepared in accordance with the accounting 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 ‘Accounting and Reporting by Charities’ (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:

Richard Dyton
Matthew Morton
Nicola Jane Mwase-Vuma
Alina Averchenkova
Jannis Bille
Birsha Ohdedar
Eve Farnsworth (appointed 14 August 2024)
Roohi Khanna (appointed 14 August 2024)
Lydia Omuko-Jung (appointed 14 August 2024)
Caroline Prolo (appointed 14 August 2024)
Kate Cook (resigned 18thJanuary 2024)
Seth Osafo (resigned 19thMarch 2024)
Joss Saunders (resigned 1stApril 2024)
Anne Miller (resigned 5th December 2024)

In light of recent resignations and to support the organisation’s new direction set last year, the Board decided to look to appoint new trustees. Board members (directors) are appointed in line with article 14 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. After going through an open recruitment process and interviews, Eve Farnsworth, Roohi Khanna, Lydia Omuko-Jung and Caroline Prolo were invited to and joined the Board in August 2024.

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

The Board of Trustees is responsible for the strategic direction, policy and overall governance of the charity. In 2022, a review was commissioned of the organisation’s strategy. Subsequently a decision was taken by the Board to expand LRI's services beyond legal support of low income developing countries at the UN climate change meetings. LRIs services now include a new focus on strengthening the capacity of those countries to participate effectively and meaningfully in those meetings and to implement their international commitments at the domestic level. The ad hoc legal support service is also increasingly targeted at helping developing countries with the implementation of their Nationally Determined Contributions (NDCs) and other climate plans.

Staff changes

Following the previous Executive Director’s departure in February 2023, Pascale Bird was promoted to Acting Executive Director and confirmed in the post in February 2024, as a result of her vast knowledge of climate law, undoubted commitment to the mission of LRI and strong leadership skills. In March 2024 the organisation recruited a legal intern and the role of the Communications and Project Support officer was

3

Legal Response International

Trustees’ report for the year ended 30 September 2024

made redundant in June 2024. In August the organisation expanded its legal team and recruited a full time legal officer.

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 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.

Objectives and principal activities

LRI’s activities are focussed on three main areas:

Legal support at the UNFCCC negotiations

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 technical staff. Developing country delegations who represent countries that are most vulnerable to the impacts of climate change can rarely rely on a similar backing. This impacts their ability to put forward their positions effectively, challenge opposing views, and shape the negotiation outcomes.

To create a more level playing field, LRI facilitates the provision, by external legal professionals and academics, of legal advice to negotiation teams from developing countries and civil society observer organisations.

To procure legal support and assistance on a rapid response basis the service operates at three distinct levels:

4

Legal Response International

Trustees’ report for the year ended 30 September 2024

In addition, LRI develops explainers and other materials that introduce delegates to topics they are not familiar with or need a refresher on. These are made available ahead of and during the negotiations. LRI also produce summaries of the main outcomes of climate meetings.

Capacity Building

LRI’s rapid response advice service contributes to levelling the playing field in the UNFCCC process, but it is ad hoc. As such, and to ensure that negotiators and law and policy makers are better equipped on a longer term basis to participate meaningfully in the international negotiations and to implement commitments taken under the Convention and the Paris Agreement, this service needs to be complemented by a focus on strengthening the capacity of these and other key stakeholders. Over the years, LRI has delivered a wide range of training formats to a diverse audience: this has included not only climate negotiators and law and policymakers, but also Civil society organisations (CSOs), lawyers, young people, law students and others.

A strategy review conducted in 2022 identified that there remains a capacity gap in the legal dimension of climate change. With its in-house expertise and experience and its network of lawyers, LRI is well positioned to work in this arena. As a result, the Board decided that the organisation should continue its training activities working with existing partners and where opportunities arise, but should also increase its focus on strengthening the capacity of UNFCCC negotiators in the legal aspects of the negotiations and of those – lawyers and others - involved in the domestic implementation of the UNFCCC treaties through national climate law and policymaking.

Legal support with domestic implementation of climate plans

With the adoption of the Paris Agreement, many developing countries are reviewing existing laws and policies, developing new ones and strengthening their wider governance frameworks to meet their commitments and also benefit from the provisions of the new Agreement. LRI is increasingly supporting this process, using the existing model that has proven successful in the international arena and adapting it to the domestic context. So far the support has primarily focussed on the review and analysis of national climate change bills but also included other types of support such as the review of carbon market regulatory frameworks, climate change fund regulations or laws and policies to document and monitor loss and damage.

Activities and achievements

During the reporting period, LRI participated in two major international climate change conferences: the Conference of Parties (COP) of the UNFCCC in Dubai from 8 to 13 December 2023 (COP 28) and the meeting of subsidiary bodies (SBs) in Bonn from 3 to 13 June 2024 (SB 60).

At COP 28, LRI received over 40 queries in the run up and during the COP, covering many different issues, reflecting both the breadth and complexity of the negotiations, and different interests of service users, covering such topics as the legal value of documents that might emerge from a COP meeting, differences and similarities between just transition and response measures processes, or suggesting language for a COP decision on fossil fuels phase out. Other queries asked how to ensure that issues such as gender and response measures would be reflected in the Global Stocktake (GST), or using the Convention on Biological Diversity (CBD) framework as model for the framework being developed in the context of the new quantified collective goal on finance. LRI was also asked to support delegations by providing inputs into draft decisions texts and other conference documents.

40 queries were recorded during SB 60 in June, attesting to the continued demand for LRI service. Requests for assistance covered some of the ‘big’ topics (finance and adaptation) but also many others: loss & damage, just transition, technology transfer, agriculture, mountains, legal implications of adding items onto the CMA (Conference of the Parties serving as the meeting of the Parties to the Paris Agreement) agenda, etc.

Although the UNFCCC process increasingly moves from international diplomacy to domestic action, during the reporting period, most requests for legal assistance still pertained to the international dimension of the climate negotiations. Requests for support at domestic level generally related with reviewing climate change framework bills and draft carbon market framework laws/regulations. We were also invited to provide comments on a country’s NDC, in particular its social pillar and alignment with the international regime.

5

Legal Response International Trustees’ report for the year ended 30 September 2024

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 on average over 3400 visitors per month with the database being the most popular area of the website. In November 2023, in the run-up to COP 28, the website was visited 61% more than it was on average during the year, reaching 5500 visitors. Approximately half of the website visitors are based in the Global South (particularly in India, Indonesia, the Philippines) while the rest is made up majoritarily by users from Europe and the US.

Capacity Building activities during the reporting period included the following:

6

Legal Response International Trustees’ report for the year ended 30 September 2024

Legal module development

Based on demand and our own observation of a gap in training programmes, LRI has been developing training modules that focus on legal aspects of the climate negotiations, such as decision text interpretation and drafting, legal terminology, hierarchy and legal status of documents, governance, rules of procedure, etc.

Over the period , LRI produced several publications, such as summaries on the outcomes of the COP 28 (in collaboration with Latin American Climate Lawyers Initiative for Mobilizing Action (LACLIMA)) and SB 60 meetings, an updated version of the ecbi Guide to the Paris Agreement in advance of COP 28, and Explainers on various topics, intended for negotiators new to the subject or needing a refresher. Topics included the Global Stocktake, Loss and Damage, Just Transition and the New Collective Quantified Goal on climate finance. We also collaborated with IIED and Dr. Leslie-Anne Duvic Paoli to update a climate negotiations terminology guide. These knowledge products are also available through the database and via a designated section of the website. In addition, the Paris Agreement A to Z app was updated to include the main COP 28 outcomes in time for the SB 60 conference.

In terms of domestic implementation, during the reporting period, LRI facilitated support to a developing country in the development of a national climate change bill, to assess its fitness to implement the Paris Agreement generally and to review provisions relating to carbon markets more specifically. LRI also procured support to an LDC group country on the development of a Carbon Trading Bill, to review its content and alignment with the obligations of the Paris Agreement.

In the Summer, with the support of a strategic communications consultant, Sarah Woods, LRI embarked on developing a strategic communications plan, with a focus on supporting the organisation’s strategic shift and re-development and updating of LRI website and database.

Future plans

The charity’s immediate future plans are focussed on the implementation of the strategic shift. This means expanding LRI’s capacity building work, while continuing to provide negotiation support all year round.

These activities are likely to include:

In addition, LRI plans to continue such activities as:

Subject to funding, this is likely to involve a gradual expansion of the charity’s operations over the next few years.

7

Legal Response International Trustees’ report for the year ended 30 September 2024

Financial review

To date, LRI’s work has been primarily funded by the UK government through the Department for Energy Security and Net Zero (DESNZ), formerly the Department for Business, Energy and Industrial Strategy (BEIS). The programme has been funded by a series of one year service contracts managed by a delivery partner, previously PricewaterhouseCoopers (PwC) and since 2023 the US-based global development company DAI.

The programme is delivered by a consortium of technical experts who provide of mix of training as well as highly tailored, long-term support to negotiators from the Group of least developed countries (LDCs), Alliance of Small Island States (AOSIS), High ambition Coalition (HAC) as well as individual negotiators from developing countries. LRI has been part of the consortium since 2019 to deliver the programme known as Climate Ambition Support Alliance (CASA). LRI was already the beneficiary of the previous UK government’s programme Capacity Building programme in International Negotiations (CaBIN).

During the reporting period, LRI was also the beneficiary of the Opportunity Fund, a separate funding stream within CASA that funds activities that strengthen the capacity of climate-vulnerable negotiators to engage in the international negotiations and take transformative actions at domestic level. The training workshop for lawyers from the Economic Community of Central African States (ECCAS) mentioned earlier was partially funded by this Fund.

LRI is also part of a consortium led by long term partner IIED to provide training and other capacity building services to negotiators from the LDCs Group in connection with the international climate negotiations. The budget includes funding for LRI to contribute legal content and mentor LDC lawyers. The project, funded by Internationale Klimaschutzinitiative (IKI), started in February 2023 and ran until the end of 2024. It has since been agreed with IKI to extend it for another two years (2025 -2026).

Given the historic reliance on primarily one funder and the inevitable uncertainties this involves, the Trustees are keen to expand and diversify funding, in order to support the strategic shift while ensuring that the charity's commitments do not outgrow its resources. 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 24% / £62,734 to £322,850 (2023: £260,116). This is mainly due to the additional income from the CASA Opportunity Fund mentioned above. Expenditure increased by 12% / £33,468 to £301,783 (2023: £268,315) resulting in a surplus for the year of £21,067 (2023: loss £8,199).

Reserves

The charity maintains a stable financial position, starting the year with reserves of £334,424 and ended it with reserves of £355,491. All reserves held are unrestricted.

The charity aims to maintain its staff team and operations in the years ahead, and the Trustees are aware that to do this it is necessary to establish a reserve to manage fluctuations in income especially while the charity is so heavily reliant on a small number of key funders. To that end they have set a target for reserves of a minimum of 6 months expenditure.

Currently reserves stand at approximately 14 months expenditure. Although this is high it is considered acceptable by the Trustees given the current funding uncertainty and the planned investments in the strategic shift. The Trustees will be reviewing both the target range and the level of reserves as the charity develops in the years ahead.

Responsibilities of the trustees in relation to the financial statements

The trustees (who are also directors of LRI for the purposes of company law) are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

8

Legal Response International

Trustees’ report for the year ended 30 September 2024

Company law requires the trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charitable company and of the incoming 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:

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 that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets 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 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 3[rd] June 2025 and signed on their behalf by

Richard Dyton (Co-Chair)

9

Legal Response International

Independent Examiner's Report to the trustees of Legal Response International (“the Company) for the year ended 30 September 2024

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

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 2nd Floor, Grove House 774-780 Wilmslow Road Manchester M20 2DR

Date: 12 June 2025

10

Legal Response International

Statement of Financial Activities

for the year ended 30 September 2024

Unrestricted
Funds
2024		 Restricted
Funds
2024		 Total
Funds
2024		 Total
Funds
2023
Note £ £ £ £
Income
Donations
2
Charitable actvities
2		 26,295
295,132		 -
-		 26,295
295,132		 23,236
235,789
Other income 1,423 - 1,423 1,091
Total Income 322,850 - 322,850 260,116
Expenditure
Charitable activities
3		 301,783 - 301,783 268,315
Total Expenditure 301,783 - 301,783 268,315
Net income / expenditure
Reconciliation of funds
Total funds brought forward		 21,067
334,424		 -
-		 21,067
334,424		 (8,199)
342,623
Total funds carried forward
8		 355,491 - 355,491 334,424

11

Legal Response International Balance Sheet

as at 30 September 2024

Legal Response International
Balance Sheet
as at 30 September 2024
Note
Fixed assets		 2024
£		 2023
£
Tangible assets
4		 672 -
Current assets
Debtors
5
Cash at bank and in hand
Creditors:amounts falling due within one year
6
Net current assets
Net assets		 672
175,363
253,843
429,206
(74,387)
354,819
355,491		 -
41,691
368,446
410,137
(75,713)
334,424
334,424
The funds of the charity
Unrestricted funds: 355,491 334,424
Total funds
8		 355,491 334,424

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the charitable company to obtain an audit of its financial statements for the year ended 30 September 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 financial statements were approved by the Board of Trustees on 3rd June 2025 and were signed on its behalf by:

Richard Dyton (Co-Chair)

12

Legal Response International Notes to the accounts for the year to 30 September 2024

1 Principal accounting policies

The principal accounting policies adopted in the preparation of the financial statements are set out below.

(a) Basis of accounting

The financial statements have been prepared in accordance with 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) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Legal Response International meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

(b) Fund accounting

(c) Income

Income is recognised and included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income.

(d) Expenditure

Expenditure is recognised on an accruals basis as a liability is incurred, and includes any VAT which cannot be fully recovered.

13

Legal Response International Notes to the accounts for the year to 30 September 2024

(e) Tangible fixed assets and depreciation

Tangible fixed assets costing over £500 (including any incidental expenses of acquisition) are capitalised and depreciated over three years.

(f) Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will 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 recognised at their settlement amount.

2 Income

As discussed in the Trustees' report, during the year the charity continued to contract with the UK Government's Department for Energy Security and Net Zero (DESNZ) to provide free legal support to the least developed countries (LDCs) delegations and non-governmental organisations (NGOs) in relation to the United Nations Framework Convention on Climate Change (UNFCCC) negotiations. The fee income in these accounts relates primarily to that contract (known as Climate Ambition Support Alliance (CASA)).

In addition LRI managed another project under the CASA2 Opportunity Fund co-organising a training workshop for lawyers from the Economic Community of Central African States (ECCAS).

The Charity had signed a two year contract in 2023 with the International Institute for Environment and Development (IIED) to provide legal support and training to LDCs in relation to UNFCCC meeting.

The charity also co-organised a workshop in collaboration with SOAS this year.

Fee income by contract
DESNZ - CASA
DESNZ - Opportunity Fund
IIED
SOAS University
PA Consulting Services Ltd.
Total Fee income
Donations
Simmons and Simmons LLP
SOAS University
Oxford Climate Policy
SADC Lawyers Association
Total Donations		 2024
£		 2023
£
216,467 151,144
50,011 -
22,254 57,276
6,400 -
- 27,369
295,132 235,789
£ £
23,680 21,691
2,336 -
278 -
- 1,545
26,295 23,236

Income from donations include disbursements of expenses in relation to the SB60 meeting in Bonn and the Women Climate Leaders Network Dinner. £23,680 representing the estimated value of the rent free office space and associated office support services the charity received during the year from Simmons and Simmons LLP.

14

Legal Response International Notes to the accounts for the year to 30 September 2024

3 Expenditure

During the period the charity incurred the following costs;

Charitable
activities
£
36,127
66,397
-
151,564
4,842
-
-
-
-
-
124
-		 Governance
& support
£		 Total
2024
£
36,127
66,397
2,611
151,564
6,582
6,450
4,497
1,650
24,731
1,050
-
124
-		 Total
2023
£
21,487
43,060
2,828
156,310
199
6,380
4,060
1,650
21,617
3,360
990
19
6,355
Attendance at UNFCCC
Capacity building
Communication and IT
Staff cost
Recruitment costs
Accounting & bookkeeping
Insurance
Independent Examination
Office expenses
Professional fees
Meetings and Business Development
Bank charges
Irrecoverable VAT		 -
-
2,611
-
6,582
1,608
4,497
1,650
24,731
1,050
-
-
-
259,054 42,729 301,783 268,315

Included in office expenses is an amount of £23,680 representing the estimated value of the rent free office space and associated office support services the charity received during the year from Simmons and Simmons LLP.

4 Fixed Assets

Cost
At 1 October 2023
Additions in year
At 30 September 2024
Depreciation
At 1 October 2023
Charge for the period
At 30 September 2024
Net Book Value at 30 September 2024
 Office
Equipment
£
999
1,008
2,007
999
336
1,335
672
-

Net Book Value at 30 September 2023

15

Legal Response International Notes to the accounts for the year to 30 September 2024

5
Debtors
2024
£
Trade debtors
159,508
Prepayments
15,855
Accrued Income
-
175,363
6
Creditors
2024
£
Trade creditors
3,469
Taxation & social security
29,586
Accruals
1,867
Pension
44
Deferred Income
39,421
74,387
7
Salary Costs
2024
£
Gross wages and salaries
139,728
Redundancy
-
Employer's national insurance
6,645
Pension
5,191
151,564
The average number of employees during the year was
3
2024
60,000
£
to
70,000
£
1
The number of employees whose remuneration exceeded £60,000 for the year was 1 (2023: 1).		 2024
£		 2023
£
159,508
15,855
-
175,363		 27,582
-
14,109
41,691
2024
£
3,469		 2023
£
29,899
29,586
1,867
44		 43,236
1,650
928
39,421 -
74,387 75,713
2023
£
99,277
44,250
7,576
5,207
156,310
3
2023
1

The key management personnel of the charity comprise the trustees and the Executive Director. The total employee benefits of the Executive Director was £68,440: 1 person (2023: £106,001: 2 people including redundancy).

Termination payments are recognised in staff costs once they are quantifiable. There was no unpaid redundancy at the balance sheet date.

Pension commitments: The charity does not operate a pension scheme but makes contributions to the personal pension plans of its employees. In 2023-24 the Charity paid a 5% employer's contribution. Pension costs charged in the Statement of Financial Activities represents the total contributions payable by the charity in the year.

16

Legal Response International Notes to the accounts for the year to 30 September 2024

8 Movements in funds

The Charities income during the year consisted entirely of unrestricted funds.

Total unrestricted funds
TOTAL FUNDS
Total unrestricted funds
TOTAL FUNDS		 At 1 Oct
2023
£
334,424
334,424
At 1 Oct
2022
£
342,623
342,623		 Income
£
£
322,850
301,783
322,850
301,783
Income
£
£
260,116
268,315
260,116
268,315
Expenditure
Expenditure		 At 30 Sep
2024
£
355,491
355,491
At 30 Sep
2023
£
334,424
334,424

9 Related parties

None of the Trustees received any remuneration for their services as trustees during the year (2023: Nil) and did not reimburse any trustee expenses (2023: Nil).

10 Capital

The company is limited by guarantee and has no share capital. There are ten members of the company each of whom has undertaken to contribute up to £1 in the event of the company being wound up.

11 Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

17