Company Number: 07385563 Charity Number: 1147043
Legal Response International
Annual Report and Accounts
For the year ended 30 September 2025
Legal Response International Reference and administrative details
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
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Legal Response International Trustees’ report for the year ended 30 September 2025
| Contents of the Financial Statements for the Year Ended 30 September 2025 | |
|---|---|
| Report of the Trustees | 3 - 8 |
| Independent Examiner's Report | 9 |
| Statement of Financial Activities | 10 |
| Balance Sheet | 11 |
| Notes to the Financial Statements | 12-16 |
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Legal Response International
Trustees’ report for the year ended 30 September 2025
The trustees are pleased to present their report together with the financial statements of the charity for the year to 30 September 2025.
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 Roohi Khanna Lydia Omuko-Jung Caroline Prolo Anne Miller (resigned 31st December 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 ad hoc 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
In June 2025, Olivia Tattarletti went on maternity leave and the organisation appointed Mara Wendebourg as a maternity leave cover. In August 2025, Harrison Cox, who had joined LRI as a legal intern the previous year, was offered permanent employment as a legal officer.
A secondment arrangement was piloted with Ashurst, one of LRI key supporters. Clara Yeo joined the team for a four-month period in the run up to, during and post COP29.
To support the development of a communications strategy and planned website re-development, Sarah Woods joined the organisation on a consultancy basis. Rohan Barad joined LRI in February 2025 as a communications intern to support the organisation in implementing its communications plan, website and database re-development.
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Legal Response International
Trustees’ report for the year ended 30 September 2025
Risk Management
The trustees maintain a risk register and regularly review the risks the charity faces. Since Covid the charity also maintains a separate COP risk register. The trustees 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:
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Legal support at UN Framework Convention on Climate Change (UNFCCC) negotiations and with domestic implementation of climate plans
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Capacity Building
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Resources
Legal support at the UNFCCC negotiations and with domestic implementation of climate plans
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 at the UN climate meetings on a rapid response basis the service operates at three distinct levels:
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LRI lawyers and volunteer lawyers (under the supervision of an LRI staff member) – the “liaison officers” – attend the climate negotiations. LRI lawyers talk delegates through legal issues and provide ad-hoc support on the ground. When more complex issues are involved which require legal advice, they help formulate the legal query on which delegates need advice. The legal query is then sent to a legal expert adviser from the LRI network and/or sent to the “situation room” where initial research can be undertaken. The liaison officers’ role is to follow the negotiations, undertake research on queries raised and help raise awareness about the organisation and its services. The negotiations are also an opportunity for LRI lawyers to develop and strengthen relationships with negotiators from developing countries and NGOs, and partner organisations .
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During the negotiations, LRI with the help of a group of volunteers also operates the “situation room”. The situation room is mainly tasked with undertaking legal research until an expert legal adviser from the LRI network is found to provide the legal advice. Situation room volunteers also help to produce LRI’s updates about the ongoing negotiations.
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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 eighteen or so 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.
Whilst the bulk of the legal support is still geared towards the UNFCCC negotiations, LRI is increasingly supporting developing countries that are reviewing existing laws and policies, developing new ones and
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Trustees’ report for the year ended 30 September 2025
strengthening their wider governance frameworks to meet their international commitments and also benefit from the provisions of the Paris Agreement. To do so, it is 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.
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 international commitments, 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.
Resources
To complement its services, LRI develops legal resources including COP outcome summaries, briefing papers and explainers on key thematic areas, terminology guides, webinars, research memos and an app on the Paris Agreement. All legal advice is uploaded to a database that is freely available from the LRI website.
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 Baku in November 2024 (COP 29) and the meeting of subsidiary bodies (SBs) in Bonn in June 2025 (SB 62).
41 queries were recorded during the COP29 session (109 overall in 2024) and 35 at SB62 in June 2025, attesting to the continued demand for LRI service. The queries covered finance, carbon markets, the Global Stocktake (GST), adaptation, gender, response measures, technology transfer, agriculture, etc. A number of queries related to governance issues - such as where to discuss particular issues, implications of moving an agenda item from the COP to the CMA, mandates of bodies, etc. - reflecting confusion amongst negotiators on these issues.
All advice papers (completely anonymized) are posted to the LRI database where they are available free of charge to the public.
Capacity Building activities during the reporting period included the following:
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In the run up to COP 29, LRI was invited to talk about COP expectations at an International Bar Association event. It also recorded a webinar on COP 29 expectations for beneficiaries and volunteers. LRI also participated in two pre-COP training workshops, one for AILAC delegates and the other for the least developed countries group (LDCs), the latter organized by the International Institute for Environment and Development (IIED), in Baku.
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During COP 29, LRI contributed to a side event on ‘Equitable climate action: laws, policies, and finance for an inclusive and accountable transition’. It presented on live legal issues at a consultation
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Trustees’ report for the year ended 30 September 2025
on SB 62 expectations and preparation for COP 30 organized by IFDD, in collaboration with UN Climate Change. It also contributed to a ‘Live from Bonn’ webinar organized by Climate Law & Governance Initiative and talked about Climate Competent Lawyering at its Climate Law and Governance Day.
- In 2025, LRI had the opportunity to roll out the legal training modules it had been developed, with 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. and deliver them to various audiences and groups: junior negotiators under the New Generation Programme of the Climate Leadership Initiative; junior negotiators from the Caribbean region; junior and senior AILAC negotiators; and junior LDCs negotiators attending the regional Asia and Pacific and the Anglophone and Francophone African workshops, co-organized with long term partners IIED, Prakriti Resources Centre (PRC) and ENDA Energie.
Over the period , LRI produced and updated several publications, including summaries on the outcomes of the COP 29 (in collaboration with Latin American Climate Lawyers Initiative for Mobilizing Action (LACLIMA)) and SB 62 meetings, an updated version of the Paris Agreement A to Z App that included the main COP 29 outcomes in time for the SB 62 conference, and Explainers on various topics, such as Article 6, Just Transition, the Global Goal on Adaptation, NDC features and guidance, and compliance under the Paris Agreement. We also produced a Two Pager guide on how to navigate the UNFCCC website. These knowledge products were disseminated to LRI beneficiaries at climate meetings and online; they are all available through the database and via a designated section of the website. In collaboration with the School of Oriental and African Studies (SOAS), LRI also worked on finalising a policy brief on legal approaches to adaptation, that builds on a workshop held in June 2024.
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. In terms of domestic implementation, during the reporting period, LRI assisted one Latin American country in connection with the potential development of a carbon trading scheme. It provided support to an African country by reviewing its climate change framework bill and climate change policy. It provided examples of possible approaches through which the government of an African country could take a share of proceeds generated from carbon market transactions, to feed into the development of its domestic legal framework for the regulation of carbon markets. The organisation also carried out research and analysis on approaches countries take when developing climate change related legislation (eg. framework vs sectoral law).
In parallel, with the support of our strategic communications consultant and communications intern, the organisation continued with the development of 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
Whilst LRI has seen its funding renewed under the Climate Ambition Support Alliance (CASA) programme (and its previous iterations) year on year since 2012, and indications are that it will continue in the short term at least, the increasingly uncertain nature of government and institutional funding generally has brought into sharp focus the importance of income diversification. Diversifying will also give LRI the financial security needed to allow the organisation to gradually expand its operations and, in particular to strategically plan and develop its capacity building and implementation workstreams, as envisaged by the organisation strategic review carried out in 2022.
As a result, and to support a fundraising drive, LRI plans to hire a fundraising consultant to help develop a fundraising strategy. It will then hire a fundraising manager, to take the strategy forward.
The charity’s immediate future plans are focussed on expanding LRI’s capacity building work, while continuing to provide legal support at the climate negotiations and with implementation of climate plans all year round. As a result, the development of training modules on the legal dimensions of the climate negotiations will remain a priority area in the coming year. Related to this, the organisation will seek to identify potential partners, networks and opportunities, including funding opportunities.
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Trustees’ report for the year ended 30 September 2025
In parallel, the charity will continue reviewing how it engages with law firms: it will also explore appetite for moving from ad hoc pro bono engagement at climate meetings to deeper and more structured engagement. As part of this, it will explore opportunities for diversifying collaboration, through secondments, research sprints, broader assistance with domestic focussed work and training and upskilling lawyers, thereby ensuring the advisory service on which it relies remains fit for purpose.
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, 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 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).
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 has been extended until December 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 remained stable at £320,507 (2024: £322,850) after a 25% increase in the previous year (2023: £260,116). Expenditure increased only slightly by 4% / £12,082 to £313,865 (2024: £301,783) resulting in a surplus for the year of £6,642 (2024: £21,067).
Reserves
The charity maintains a stable financial position, starting the year with reserves of £355,491 and ended it with reserves of £362,133. 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).
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Legal Response International
Trustees’ report for the year ended 30 September 2025
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:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.
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 2[nd] June 2026 and signed on their behalf by
Richard Dyton (Co-Chair)
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Legal Response International
Independent Examiner's Report to the trustees of Legal Response International (“the Company) for the year ended 30 September 2025
I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 September 2025.
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:
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accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
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the accounts do not accord with those records; or
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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
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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 2026
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Legal Response International
Statement of Financial Activities
for the year ended 30 September 2025
| Unrestricted Funds 2025 |
Total Funds 2025 |
Total Funds 2024 |
|
|---|---|---|---|
| Note | £ | £ | £ |
| Income | |||
| Donations 2 Charitable actvities 2 |
24,316 294,708 |
24,316 294,708 |
26,295 295,132 |
| Other income | 1,483 | 1,483 | 1,423 |
| Total Income | 320,507 | 320,507 | 322,850 |
| Expenditure | |||
| Charitable activities 3 |
313,865 | 313,865 | 301,783 |
| Total Expenditure | 313,865 | 313,865 | 301,783 |
| Net income / expenditure Reconciliation of funds Total funds brought forward |
6,642 355,491 |
6,642 355,491 |
21,067 |
| 334,424 | |||
| Total funds carried forward 8 |
362,133 | 362,133 | 355,491 |
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Legal Response International Balance Sheet
as at 30 September 2025
----- Start of picture text -----
2025 2024
Note £ £
Fixed assets
Tangible assets 4 1,553 672
1,553 672
Current assets
Debtors 5 51,971 175,363
Cash at bank and in hand 381,787 253,843
433,758 429,206
Creditors: amounts falling due within one year 6 (73,177) (74,387)
Net current assets 360,581 354,819
Net assets 362,134 355,491
The funds of the charity
Unrestricted funds: 362,133 355,491
Total funds 8 362,133 355,491
----- End of picture text -----
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.
The members have not required the charitable company to obtain an audit of its financial statements for the year ended 30 September 2025 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 2nd June 2026 and were signed on its behalf by:
Richard Dyton (Co-Chair)
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Legal Response International Notes to the accounts for the year to 30 September 2025
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
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(i) Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
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(ii) Restricted funds are subject to specific conditions imposed by the donor as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the accounts.
(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.
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(i) Income received by way of grants, donations and gifts is included in full in the Statement of Financial Activities when receivable.
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(ii) Donated services and facilities (gifts in kind) are included at the value to the charity where this can be quantified.
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(iii) The value of services provided by volunteers has not been included as income in these accounts.
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(iv) Income from charitable activities includes income earned both from the supply of services under contractual arrangements and from performance-related grants. Grants receivable are recognised when the charity becomes unconditionally entitled to the grant.
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(v) Investment income is included when receivable.
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(vi) Income is deferred when it is received in one financial period but relates to a future period. This may happen for example when a contract includes a mobilisation advance or upfront payment for a period that stradlles the year end.
(d) Expenditure
Expenditure is recognised on an accruals basis as a liability is incurred, and includes any VAT which cannot be fully recovered.
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(i) Expenditure on charitable activities comprises expenditure related to the direct furtherance of the charity’s objectives. Grants payable are included under charitable expenditure when a contract is signed with the grantee. Where costs cannot be directly attributed, they have been allocated to activities on a basis consistent with the use of resources.
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(ii) Support costs relate to those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel and governance costs. These costs have been allocated to fund raising and specific areas of charitable activity on a basis consistent with the use of resources.
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(iii) The value of services provided by volunteers has not been included as expenditure in these accounts.
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Legal Response International Notes to the accounts for the year to 30 September 2025
(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 IIED Workshop support Total Fee income Donations |
2025 £ |
2024 £ |
|---|---|---|
| 238,329 | 216,467 | |
| - | 50,011 | |
| 50,838 | 22,254 | |
| 5,542 | 6,400 | |
| 294,708 | 295,132 | |
| 24,316 | 26,295 | |
Income from donations include a donation from Oxford Climate Policy towards a workshop in Tobago and an estimated value of the rent free office space and associated office support services the charity received during the year from Simmons and Simmons LLP.
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Legal Response International Notes to the accounts for the year to 30 September 2025
3 Expenditure
During the period the charity incurred the following costs;
| Charitable activities £ 41,651 37,627 - 184,894 - |
Governance & support £ |
Total 2025 £ 41,651 37,627 9,364 184,894 - 74 4,588 6,678 1,795 25,777 600 759 58 |
Total 2024 £ 36,127 66,397 2,611 151,564 6,582 |
|
|---|---|---|---|---|
| Attendance at UNFCCC Capacity building Communication and IT Staff cost Recruitment costs Trustee expenses Insurance Accounting & bookkeeping Independent Examination Office expenses Professional fees Meetings and Business Development Bank charges |
- | |||
| - | ||||
| 9,364 | ||||
| - | ||||
| - | ||||
| 74 | - | - | ||
| - 5,028 - - - 759 58 |
4,588 | 4,497 6,450 1,650 24,731 1,050 - 124 |
||
| 1,650 | ||||
| 1,795 | ||||
| 25,777 | ||||
| 600 | ||||
| - | ||||
| - | ||||
| 270,091 | 43,774 | 313,865 | 301,783 |
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 2024 Additions in year At 30 September 2025 Depreciation At 1 October 2024 Charge for the period At 30 September 2025 Net Book Value at 30 September 2025 Net Book Value at 30 September 2024 |
Office Equipment £ 2,007 1,825 |
|---|---|
| 3,832 | |
| 1,335 944 |
|
| 2,279 | |
| 1,553 | |
| 672 |
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Legal Response International Notes to the accounts for the year to 30 September 2025
| 5 Debtors 2025 £ Trade debtors 51,971 Prepayments - 51,971 6 Creditors 2025 £ Trade creditors 3,275 Taxation & social security 32,576 Accruals 6,909 Pension 4,015 Deferred Income 26,402 73,177 7 Salary Costs 2025 £ Gross wages and salaries 166,518 Employer's national insurance 10,087 Pension 8,289 184,894 The average number of employees during the year was 5 2025 60,000 £ to 70,000 £ 1 The number of employees whose remuneration exceeded £60,000 for the year was 1 (2024: 1). |
2025 £ |
2024 £ |
|---|---|---|
| 51,971 - 51,971 |
159,508 15,855 |
|
| 175,363 | ||
| 2025 £ 3,275 |
2024 £ |
|
| 3,469 | ||
| 32,576 6,909 4,015 |
29,586 1,867 44 |
|
| 26,402 | 39,421 | |
| 73,177 | 74,387 | |
| 2024 £ 139,728 6,645 5,191 |
||
| 151,564 | ||
| 3 2024 1 |
The key management personnel of the charity comprise the trustees and the Executive Director. The total employee benefits of the Executive Director was £75,731 (2024: £68,440).
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 operates a pension scheme as well as making contributions to the personal pension plans of employees. In 2024-25 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.
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Legal Response International Notes to the accounts for the year to 30 September 2025
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 2024 £ 355,491 355,491 At 1 Oct 2023 £ 334,424 334,424 |
Income £ £ 320,507 313,865 320,507 313,865 Income £ £ 322,850 301,783 322,850 301,783 Expenditure Expenditure |
At 30 Sep 2025 £ 362,133 |
|---|---|---|---|
| 362,133 | |||
| At 30 Sep 2024 £ 355,491 |
|||
| 355,491 |
9 Related parties
None of the Trustees received any remuneration for their services as trustees during the year (2024: Nil) and one trustee was reimbursed travel expenses of £74 (2024: 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.
16