OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2022-03-31-accounts

TRANSFORM JUSTICE TRUSTEES REPORT AND ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2022

The Trustees, who are also Directors of the charitable company, present their report and the financial statements for Transform Justice for the year ended 31 March 2022.

COMPANY INFORMATION

Registration Company Number: 08031781
Charity Number: 1150989
Board of Trustees The following persons have served as members of the Board during the
period and up to the date of this report:
Mr Chris Stanley
Ms Philippa Budgen
Mr Jason Yule (resigned 3rdFeb 2022)
Dr Hannah Quirk
Nicola Lowit
Simon Wolfensohn
Darryn Frost
Marie Ann Sheldon
Sarah Waite
Sarah Lombard (appointed 3 Feb 2022)
Registered Office 43 Lawford Road
London
NW5 2LG
Bankers Co-operative Bank
PO Box 250
Skelmersdale
WN8 6WT
Metro Bank
One Southampton Row
London WC1B 5HA

1

TRANSFORM JUSTICE

TRUSTEES REPORT AND ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2022

OBJECTIVES AND GOVERNING STATEMENTS

The charitable company was incorporated on 16 April 2012, and achieved charitable status on 27 February 2013. It is governed by its Memorandum and Articles of Association

Objects

The charitable company was set up to advance education and research into the administration of the law, advance the sound administration of the law and promote human rights. Transform Justice uses research and advocacy to achieve these ends.

Activities/public benefit

Summary

In the year ending March 2022 Transform Justice advocated on a number of issues, focussing particularly on barriers to access to justice and on supporting statutory authorities to take a less punitive approach to minor crimes. Major highlights were a conference on reducing the remand of children in London in September 2021, the publication of research on justice during the pandemic in partnership with the Magistrates’ Association (March 2022) and the relaunch of the FairChecks campaign in February 2022.

Parliamentary advocacy

Two criminal justice bills were debated in parliament in this period – the Police, Crime, Sentencing and Courts Bill and the Judicial Review and Courts Bill. Transform Justice worked with other third sector organisations on both bills. We sought greater consideration of the barriers to justice posed by digital justice, opposed criminal records for cautions and supported measures to reduce unnecessary child remand and to reduce the length of some criminal records. Transform Justice produced expert briefings and met with parliamentarians across all parties to brief them on the relevant issues. The legislative proposals on child custodial remand and on the shortening of “rehabilitation periods” (when a record must be declared to any employer who requests a basic check) proposals passed without any dissent. This represented significant progress on these matters.

Resolving crime without going to court

Transform Justice continued to make progress in its three year programme to promote effective diversion from prosecution, focussing advocacy and support on police forces themselves and on influencing new legislation (introduced in the PCSC bill) and its associated guidance. We published a well-received guide on how to communicate effectively on diversion from prosecution and held an online webinar to launch the guide. We supported a number of police forces (Sussex, Derbyshire, Norfolk and Suffolk, West Midlands, West Yorkshire and Lancashire) conducting research on attitudes to diversion amongst their workforce and suggesting how they might address the barriers to diversion. Our provision of compelling evidence and spreading of best practice succeeded in supporting police to increase effective diversion from prosecution. The proportion of actionable cases resolved with diversion or OOCDs versus charge has increased year on year since the start of our project, with greater than average increases in most of our target forces.

2

TRANSFORM JUSTICE

TRUSTEES REPORT AND ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2022

Child remand

Our goal is to reduce the use of remand for children nationally. We advocated for the tabling of legislation to reduce the use of remand for children (PCSC bill). Transform Justice has also campaigned locally in London to reduce child remand in that area. The charity has engaged with local stakeholders, particularly youth justice services, to support them to adopt best practice in reducing remand. In September 2021 we held a free conference in London which was attended by a wide range of stakeholders including police, defence lawyers, CPS, youth justice service staff, magistrates and civil servants. The conference succeeded in creating a London focus on the overuse of remand for children, particularly for Black children. Transform Justice followed up the conference by meeting with eleven individual youth justice service teams and by publishing and disseminating a good practice guide based on the conference

FairChecks

Transform Justice works in partnership with the charity Unlock to run the FairChecks campaign for the reform of criminal records. This year we relaunched the campaign with a new website, a push for new members and a media campaign. As a result of the relaunch, we more than doubled the membership and engaged members in actions such as signing a petition, writing to their MP and advocating for improvements to the PCSC bill. We also supported members to contribute to media work and write their own articles about the need for criminal record reform. As a result of our advocacy, Lord Paddick tabled our amendment to remove criminal records for cautions when the PCSC bill was being read in the House of Lords in November 2021. The amendment was ultimately withdrawn, but several peers voiced support for more progressive policy in this area. Afterwards, we engaged with Thom Campion, a Liberal Democrat Councillor, who subsequently proposed and passed a motion to include progressive criminal record reform in Liberal Democrat party policy at the Spring conference in March 2022.

Courts and sentencing

During the pandemic, huge changes occurred in the magistrates’ courts. At one point most court hearings were online, and some on the telephone. These changes were not properly documented. Transform Justice worked with the Magistrates’ Association to research magistrates’ attitudes to and experience of justice during Covid and published this report in March 2022. This report was based on the responses of over 800 magistrates and presented a unique insight into justice during the pandemic. It provides a strong evidence base to support Transform Justice’s long-standing concerns about the negative impact of digital justice on defendants, particularly those with mental health vulnerabilities.

Remote legal advice whilst in custody

Transform Justice has continued to advocate on behalf of suspects against the use of remote (telephone or online) legal advice in police custody. This was introduced with no consultation or new legislation in April 2021. We have worked in partnership with FairTrials charity and achieved considerable success in highlighting how remote advice can compromised the effective participation and fair trial rights of suspects. Despite some pressures to continue remote advice post pandemic, remote advice is now hardly being used. Our efforts to evidence the harm caused and to suggest the weakness of the legal basis of remote advice, has contributed to this reduction in use.

A note to donors, volunteers, and supporters

Transform justice is immensely grateful to receive ongoing support from many donors, volunteers and supporters who have contributed to our work. This includes pro bono advice from Clare Mathys at Policy Impacts, and several legal organisations who have enabled Transform Justice to utilise their workspaces on a pro bono basis: 23ES Barristers’ Chambers; Mountford Chambers; and Burgess Salmon LLP.

3

TRANSFORM JUSTICE TRUSTEES REPORT AND ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2022

FINANCIAL REVIEW

Result for the period

The Board of Trustees reports an excess of income over expenditure £12,251, which is added to other funds and carried forward for future use.

Reserves

The accounts show total funds carried forward of £149,028. This includes restricted funds of £46,249 as shown in Note 15 to the financial pages. These funds will be expended in 2022/23 and onwards on various projects in line with the objectives of the charity, and the intention of the funders. Unrestricted funds totalled £102,779 including approx. £37,000 from the Hadley Trust that will be spent on advocacy work including around reduction of court backlogs, reducing unnecessary child remand, digital justice, more effective sentencing policy, and a new project on how to deal with hate crime.

Statement of Trustee responsibilities

Company law requires the Trustees (who are also the directors of Transform Justice for the purpose of company law) to prepare the financial statements for each financial period which give a true and fair view of the state of affairs of the charitable company and of the surplus or deficit of the charitable company for that period.

In preparing those financial statements, the directors are required to:

The directors are responsible for keeping proper accounting records which disclose reasonable accuracy at any time the financial position of the charitable company and to 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 responsible steps for the prevention and detection of fraud and other irregularities.

This report has been delivered in accordance with the provisions in part 15 of the Companies Act 2006 applicable to companies subject to the small companies’ regime.

Signed: ____ Date: _13/12/2022___ Nicola Lowit On behalf of the Board

4

Independent Examiner's Report to the Trustees of Transform Justice

Report to the trustees of Transform Justice on the accounts for the year ended 31 March 2022 set out on pages 6 to 12.

Respective responsibilities of the trustees and examiner

The charity's trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year (under section 144 (2) of the Charities Act 2011 (the 2011 Act) ) and that an independent examination is needed.

Having satisfied myself that the charity is not subject to audit under company law and is eligible for an independent examination. It is my responsibility to:

Basis of independent examiner's statement

My work was conducted in accordance with the General Directions given by the Charity Commissioners. My procedures consisted of comparing the accounts with the accounting records kept by the charitable company, and making such limited enquiries of the officers of the charitable company as I considered necessary for the purposes of this report. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.

Independent Examiner's statement

In the course of my examination, no matter has come to my attention

to keep accounting records in accordance with section 386 of the Companies Act 2006; and

to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities.

have not been met; or

2 to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Debbie Mace 23 Forgebank Walk Halton LA2 6FD

Independent Examiner

17 December 2022

5

TRANSFORM JUSTICE

Statement of Financial Activities

(incorporating an income and expenditure account) For year ended 31 March 2022

Income
Note
Donations
2
Income from charitable activities:
Income from charitable activities
Total Income
Expenditure
Expenditure on Charitable activities
3
Total expenditure
Net Income/(Expenditure)
Other recognised gains/(losses)
Net movement in funds for the year
RECONCILIATION OF FUNDS
Total funds brought forward
Total funds carried forward		 2022
Unrestricted
funds
£
85,344
0		 2022
Restricted
funds
£
94,646

0		 2022
TOTAL
FUNDS
£
179,990
0
179,990
167,739
167,739
12,251
0
12,251
136,777
149,028		 2021
TOTAL
FUNDS
£
122,750
500
85,344 94,646
 123,250
74,728 93,011
 120,866
74,728 93,011
 120,866
10,616
0		 1,635
0		 2,384
0
10,616
92,163		 1,635
44,614
 2,384
134,393
102,779 46,249
 136,777

The statement of financial activities includes all gains and losses recognised in the period All income and expenditure derive from continuing activities.

The notes on pages 8 to 12 form part of these accounts

6

TRANSFORM JUSTICE Registered Charity no. 1150989 and Company Limited by Guarantee - Reg. no 08031781 Balance Sheet as at 31 March 2022

Note
Current Assets
Debtors
11
Cash at bank
Current Liabilities
Creditors falling due within one year
12
Net Current assets
Total assets less current liabilities
The funds of the charity:
15
Unrestricted funds
Restricted funds		 31.3.2022
£
£
222
156,587
156,809
7,781
149,028
149,028
102,779
46,249
149,028		 31.3.2021
£
£
142
172,457
172,599
35,822
136,777
136,777
92,163
44,614
136,777		 31.3.2021
£
£
142
172,457
172,599
35,822
136,777
136,777
92,163
44,614
136,777
156,809
7,781		 172,599
35,822
136,777
136,777
92,163
44,614
136,777

For the financial period ended 31 March 2022 the directors are satisfied that the charitable company was entitled to exemption from audit under Section 477 of the Companies Act 2006 and no notice has been deposited under Section 476. The accounts have been examined by an Independent Examiner, in accordance with section 145 of the Charities Act 2011. Her report appears on page 7.

The directors acknowledge their responsibilities for:

(a) ensuring that the company keeps accounting records which comply with Section 386 of the Companies Act 2006, and

(b) preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit or loss (surplus or deficit) for each financial year in accordance with the requirements of Section 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 company.

These financial statements have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 relating to small companies and constitute the annual accounts required by the Companies Act 2006.

Signed: ____

Date: _13/12/2022___

Nicola Lowit On behalf of the Board

The notes on pages 8 to 12 form part of these accounts

7

TRANSFORM JUSTICE Notes to the accounts

1. ACCOUNTING POLICIES

a) Basis of preparation

The financial statements have been prepared in accordance with the charitable company's memorandum and articles of association, the Charities Act 2011 and " Accounting and Reporting by Charities: Statement of Recommended Practice – Accounting and Reporting by Charities (SORP (FRS102), second edition issued in January 2019)", the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Transform Justice meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

b) Preparation of the accounts on a going concern basis

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

c) Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) have been met, it is probable that the income will be received and the amount can be measured reliably.

d) Donated services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102) general volunteer time is not recognised but is referred to in the trustee's annual report.

e) Fund accounting

Unrestricted funds are funds received which have no restrictions placed on their use and are available to spend on activities that further any of the purposes of the charity.

Designated funds are unrestricted funds of the charity which the trustees have decided to set aside to use for a specific purpose.

Restricted funds are funds which are to be used for purposes as specified by the funder.

f) Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

g) Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

h) Creditors

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

i) Assets

Expenditure on assets costing less than £1,000 is expensed

8

TRANSFORM JUSTICE

Notes to the accounts

2022
2022
2022
2. DONATIONS
£
£
£
Grants receivable
Unrestricted
Restricted
TOTAL
The Hadley Trust
70,000
10,000
80,000
Barrow Cadbury Trust
0
9,500
9,500
Lloyds Bank Foundation
0
43,000
43,000
Lady Edwina Grosvenor
0
30,000
30,000
AB Charitable Trust - General Fund
15,000
15,000
General donations
344
2,146
2,490
85,344
94,646
179,990
3. EXPENDITURE ON CHARITABLE
ACTIVITIES
Unrestricted
Restricted
TOTAL
Scoping, research and dissemination activities on following projects :-
Reframing criminal justice
0
0
0
Police Custody
0
0
0
Podcast project
1,250
0
1,250
Criminal Records (Fairchecks)
0
12,476
12,476
Child remand
2,211
0
2,211
Alternatives to Prosecution
0
5,565
5,565
Magistrates survey
560
2,000
2,560
Grants made (note 4)
0
14,000
14,000
Other costs
Support costs (note 5)
70,031
58,616
128,647
Governance costs (note 6)
519
433
952
74,571
93,090
167,661
4. GRANT-MAKING
Unrestricted
Restricted
TOTAL
Grants to organisations
For Magistrates Survey project
0
8,000
8,000
For Fairchecks project
0
6,000
6,000
TOTAL grants made to organisations
0
14,000
14,000
5. SUPPORT COSTS
Unrestricted
Restricted
TOTAL
Staff costs (note 7)
52,647
43,957
96,605
Administrative and research support
15,264
12,745
28,009
Office and general expenses
2,115
1,909
4,024
Website update
0
0
0
Bank charges
5
5
10
70,031
58,616
128,647
6. GOVERNANCE COSTS
Unrestricted
Restricted
TOTAL
Strategy workshop
0
0
0
Independent examination
498
416
914
Trustee expenses
21
17
38
519
433
952		 2021
£
TOTAL
70,000
9,500
43,000
0
0
250
122,750
TOTAL
5,549
2,260
1,900
0
0
10,566
0
0
98,055
2,536
120,866
TOTAL
0
0
0
TOTAL
64,230
31,097
1,768
960
0
98,055
TOTAL
1,400
1,106
30
2,536

9

TRANSFORM JUSTICE Notes to the accounts

7. ANALYSIS OF STAFF COSTS, AND TRUSTEE REMUNERATION AND EXPENSES

Gross salary costs
Employer's National Insurance Contributions
Employment Allowance
Staff training and other costs
Pension contribution - auto enrolment (see Note 8)
Pension contribution (salary sacrifice)		 2022
£
52,173
4,149
(4,000)
3,803
480
40,000
96,605		 2021
£
23,077
1,871
(1,871)
752
401
40,000
64,230

No employees received employee benefits exceeding £60,000 (2021 none over £60,000).

Trustee remuneration and expenses

The trustees all give freely their time without any form of remuneration or other benefit in cash or in kind. One trustee received reimbursement of expenses £38 during the period (2021 one received £30).

8. STAFF NUMBERS

The average monthly head count was two during the period (2021 - one).

9. PENSIONS

Employees of the charity are entitled to join a defined contribution ‘money purchase’ scheme. The charity contribution is restricted to the contributions disclosed in note 6. The costs of the defined contribution scheme are included within support costs. Contributions for March 2022 were outstanding at the year end.

The designated money purchase plan is managed by NEST. The plan invests the contributions made by the employee and employer in an investment fund to build up over the term of the plan. The pension fund is then converted into a pension upon the employee’s normal retirement age which is defined as when they are eligible for a state pension. The total expense ratio of the NEST plan is 0.3 % and this is deducted from the investment fund annually. The charity has no liability beyond making its contributions and paying across the deductions for the employee’s contributions.

£40,000 of one salary was paid to the employee's pension scheme, under a salary sacrifice arrangement, as agreed in a variation of contract (2021 £40,000).

10. NET OUTGOING RESOURCES
The Operating Surplus is stated after charging
:-
Independent Examination
Trustee Emoluments
11. DEBTORS
Other debtors
12. CREDITORS
Trade creditors
Taxation and social security
Deferred income (see Note 13)
Other creditors
Accruals
13. DEFERRED INCOME
Balance as at 1 April
Funds released to Grant Income in the year
Amount deferred in year
Balance as at 31 March

Deferred Income in 2021 comprised a grant instalment received from Lloyds Bank Foundation for 21/22.

10

TRANSFORM JUSTICE Notes to the accounts

14. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES (FOR YEAR ENDED 31 MARCH 2021) 14. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES (FOR YEAR ENDED 31 MARCH 2021) 14. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES (FOR YEAR ENDED 31 MARCH 2021) 14. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES (FOR YEAR ENDED 31 MARCH 2021)
£ £ £
TOTAL
Income Unrestricted Restricted 2020
Income from Donations 70,250 52,500 122,750
Income from charitable activities 500 0 500
Total Income 70,750 52,500 123,250
Expenditure
Cost of raising funds 0
0		 0
Expenditure on Charitable activities 28,987 91,879 120,866
Total expenditure 28,987 91,879 120,866
Net Income/(Expenditure) 41,763 (39,379) 2,384
Other recognised gains/(losses) 0
0		 0
Net movement in funds for the year 41,763 (39,379) 2,384
Transfers between funds (750) 750 0
RECONCILIATION OF FUNDS
Total funds brought forward 51,150 83,243 134,393
Total funds carried forward 92,163 44,614 136,777
15. STATEMENT OF FUNDS
Unrestricted funds
General funds
Sub total unrestricted funds
Restricted funds
Lady Edwina Grosvenor/donation - Fairchecks
Lloyds Bank Foundation - Alternatives to Prosecution
Barrow Cadbury Trust - Mental Health Crisis
Hadley Trust - Magistrates Survey
Sub total restricted funds
TOTAL FUNDS		 Balance
at 31
March
2021
Incoming
Resources
Resources
Expended
Transfers
between
funds
Balance at
31 March
2022
£
£
£
£
£
92,163
85,344
74,728
0
102,779
92,163
85,344
74,728
0
102,779
0
32,146
32,146
0
0
35,114
43,000
33,565
0
44,549
9,500
9,500
17,300
0
1,700
0
10,000
10,000
0
0
44,614
94,646
93,011
0
46,249
136,777
179,990
167,739
0
149,028

All unrestricted funds are available to be spent for any of the purposes of the charity.

Restricted funds carried forward

Funding from The Barrow Cadbury Trust were used for researching the impacts of prosecutions of those with mental illness for assaulting emergency workers. The project will be completed in 22/23.

The Lloyds Bank Foundation funding for Alternatives to Prosecution will be utilised in 2022/23.

11

TRANSFORM JUSTICE Notes to the accounts

16. COMPANY STATUS

The charitable company is limited by guarantee and therefore has no share capital. The member's liability under the guarantee is restricted to a maximum of £1.

17. POST BALANCE SHEET EVENTS

There were no significant post balance sheet events.

18. CONTINGENT LIABILITIES

The charitable company had no material contingent liabilities at 31 March 2022 (31 March 2021 - none).

19. RELATED PARTIES

There were no disclosable related party transactions during the period (2021 - none).

12