Do¢uSign Envd¢p• ID." 5D8FBDEfyDDA1.W4ffjMEBF292 Cornpany registration number.. 07741132 Charity registration number= 1152068 Lawyers for Justice in Libya IA cornpany limited by guaranteel Annual Report and Financial Statements lor Ihe Year Ended 31 Augus12020 Rlpe LLP chartEd Accountanis and ResIered Auditors 9A Burrou8hs Gardens London NW4 4AV
Do¢uSign Envd¢p• ID." 5D8FBDEfyDDA1.W4ffjMEBF292 Lawyers forJU5ti in Libya Contenls Reference and Admlnisirailve tknils Trusiees. Report 2to13 Independent Audltois. Report 14to17 Staternent ol Financ*al Acttvities 18to19 Balance Sheet 20 Staternent of Cash Flow5 21 Notes to the Financial Statements 22to35
Do¢uSign Envd¢p• ID." 5D8FBDEfyDDA1.W4ffjMEBF292 Lawyers forJU5ti in Libya Reference and Adminislrative Details Trustees Andrew BalFouT Mariam Elhadri Mervet Mhann Lulz Oettè Poonam J05hi Key Management Personnel Elham Saudi. Executi¥e Director Chloe Dennis. Director of Programme5 Prlnclpo10ffi Unit 30. The Sludi05 8 Hornsey Slreet London N7 8EG Reglstered Office 8 Blackstock Mews Islington London N4 26T The Charlty b5 Incorporated In England and Wale5. 07741132 Company Ae8lstratSon Number Charlty Re8htratlon 14umber 1152068 Bank•rs Nalional Westminster Bank PIC 23 Chatin8 Cross Road London WC2H OPD Audlfor ftlpe LLP Chartered Accountants and Regisiered Auditors 9A Burrou8hs Gardens London NW44AU Pa8e I
Do¢uSign Envd¢p• ID." 5D8FBDEfyDDA1.W4ffjMEBF292 Lawyers forJU5ti in Libya Tru5tee5' Report The Board of Trustees (the "Boar or the Yrvstee<l presents Its annual report and flnarcial statements for the year ended 31 August 2020. This reporr has been prepared in accordance with the prowsions applicable to companies entitled to the small companies. regime. and correspondingly exemption has been taken from preparing a Straregic Repon. Oblertlves and artlvlli Alm5 ond objectlves Lawyer5 for Justice in Libya I'LFJL" or the-charitfl is nrPOrated for the public benefit to promote human rights as Set out in the Universal Dedaration ol Hurnan Right5 (including, without limitation. by defending justice and promoting the rule of lawl in Libya land. to the extent cons¢Stent with the Charitws primary objects. in other countries) n such ways as its Trustees think fit, by 311 or any ol (but not limited tol the following monittsrlng obsetyance and abuses of human fh1$ and facilitatin8 the colleciion of evidence ol abuses ol human right5., obtalThing reflress lor the victims ol human rhIS abuses- research into human ri8hts issues- educaiin8 the public about human ri8hts.' • providlng technical advi to government and others on human fiqhts matiefs., • contrlbuilng io the sound admlnlstrètlon of human rlehts law and the admlnlstratlon of other laws In a manner conslstent with human rlghts.. • commenrlng on the proposed hurnan Tt8hts le8lslatlon and on other proposed leglslatlon from the perspKtlve of the promoilon ol human rlghrs; ralslng awareness of hurnan rlghis Issues- prornotlng publlc supporr for human rl8hts- • prornotln8 respect for human rlBht5 arnonB Indfvldua15 and corporatlons: • International advocary ol human rl8hts,' and • elirnlThatln8 Infrin8ements of human rl8hts. The Charity has power lo do anything whlch Is calculated to further It5 objects las set out above) or Is conducivè or incidental to doing so. In particular. the Charity has thè power.. 111 to engagè in political activitie5 provided that the Tru5tte5 are satisfied that the proposèd attivities w511 further the purposes of the Charity to an exient justified by the re5ourte5 committed and thè activities arè not the dorninant mean5 by which the Charity cafries out its objects. These political activitie5 may include (but are not limited lol.. a. promoting the crèation, development and maintenance of a system of laws which provides protection of the ri8hts of the individual and entourages thè dèvelopment of business ènterprisè- b. 3$51StinB with and promotin8 the establishment ol new clvil Instltutions founded on cornmon values of liberty and equality whilst contributin8 to their development,. c. fepresenting Libyan human fiehis interests within various decision-makin8 bodies includin8 but not limited to national. internatiornal, 8o¥ernmenial or non-governmental or8anisaiions.' an d. assistin8 Wlth and promoting the enactment and revision of laws in knbya io ensu that human rl8hts are respected and promotin8 a forum lof le8al reform in Libya- Illl ¢0 provide and assisl in the provision of rnon, materials or other help- Iliil to or8anlse and assist In the provision ol educaiion,. livl to publish books. pamphlets, reports, leaflets, journals, films. tapes and instructional matters on anv Iv) to promote, encourage, carry out or comfflission researth, surveys, studies or other work, making the useful resulls available.. Pa8e 2
Do¢uSign Envd¢p• ID." 5D8FBDEfyDDA1.W4ffjMEBF292 Lawyers forJU5ti in Libya Tru5tee5' Report Ivll alone or with other organisations to seek to influence public oplnlon and make representstions to and seek to Influence 8overnmental and other b¢xlies and institutions regarding the development and implementation of appropriate policies provided that all such aaiviiies shall be conducred on the basis of well founded, reasoned argument and shall in all other respects be confined to those which an EnRlish charity may properlv undertake.. Iviil to consult all instruments relating to human rights and prNate and public international law at both regional. national and international levels.. Iviiil to conduct litigation when appropriate- lixl to raise funds. In doing so. the Charity rnusl iltst undertake any taxable perrnanent trading actmty and must comply with any relevant statulory regulation." Ixl to buy. take on lea5È or in exthange. hire or othe15 acquire any property and to equip and rnaintain it for use.. Ixil to sell, lease or othen¥i5e dispose ol all or any part on lease OT in exchange, hire or otherwSse dSspose ol 311 or any pèrt ol the property belonging to the Charity. In exefcising this power. the Charity must cornply as ppropriate wSth Sections 177-123 Charities Act 2011.. Ixlll io borrow money and to charge Ihe whole or any part ol ihe property belon8ln8 to the Charity as security for repaymeni of the money borrowed or as security loi a 8rani or the Llischar8e of an obli8atlon. The Charllv musi comply as approprlaie with sertions 124-126 Charities Aci 2011. If it wishes to mort8a8e land.. Ixliil to co-operate wilh other charlties ¥ntary bodies and statutory authorltles and to exchanRe Infofmatlon and advlce with them; Ixfvl to establlsh or support any charltable trusts, assodatjon or Instltutlons formed for any of the charltable purposes Included In the Oblects- Ixvl to provlde loans, granis or allowan lo any tharltable trusts, a550clatlons or Instltutlons or other persons Included In the Oblerts.. Ixvll to represerni any charltable trllsts. assoclatlMs or In5tltutlons or other persons Induded In the Oblerts., Ixvlll io acquire, rnerge with or enier intg any partnershlp or jolnt venture arran8ernent wlth another ¢harSty', Ixvllll to set aslde Income as a reserve a8aln5t fvture expendlture. but only In accordan wlth a pollcy about reserves: Ixlxl to employ and rernunerate suth staff as are necessary for carrying out the work ol the Charlty. The Charlty may employ or remunerate any dlrèttor only to thè èxtent that it is perrnitted to do so by Its Memorandum and Artides of Association and providèd It Complies with thè condititsns set out in Its Memorandum and Articles of Association.. a. deposit or Invest funds,. b. employ a profèssional fund mana8ei.' c. arranBe for investments or other property of the tharity to be held in the name of a nominee.. and in the same manner and sblert to the same conditions as ihe Trustees of a tfust are permitted to do so bv the Trustee Att 2CXJ),. Ixxil to provide indemnity insurance for the directors in ac£ofdance with, and subject to the conditons in, sections 189 10 190 01 the Charities Aci 2011.. and Ixxiil to pay out of the funds of the Charity the costs of formin8 and re8iSterin8 the charity both as a companv and as a charity. Obie¢tlvesfvr the ye•r Promote the obsetvo*Ke ollwmon rlghts stonéords LFJL sought to ensure Ihai the laws. policies and actiTrAties undertaken by the byan state were consistent with its human rights obli83tions and international slandard5. as outlined in the Constitutional Declaration, international human rights treaties to which it is party and the Universal Declaration of Human Rights. Pa8e 3
Do¢uSign Envd¢p• ID." 5D8FBDEfyDDA1.W4ffjMEBF292 Lawyers forJU5ti in Libya Tru5tee5' Report Pursue enooqement In Interngtloftal onddomestka)knry LFJL engaged with iniernaiional and regional human rights mechanlsms which support the development of state structures that fvllil. promote and protect human rights and accountsbility for human rights violations. Develop the copwlty of nqtionol¢lvil${¢fy ondleqolartors Following the 2011 uprisin& civil society organisations experienced a huge growth in activity in Libya. However, the capacity of such groups to engage and make use of human rights mechanisms ha5, until verv recently. been hindered by institutional disenlranchisement. which has had a significant impact on their abilitv effectively to enjoy. promote and protect such rights. LFJL therefore soughl to increase the access of such individuals to training in human rights related issues and to enU[age relevant stakeholder5 to make use of such knowledge effectivety. Increase publlc uwarertess ojlsurnon rlqhts rtltrtedlssues LFJL sought io identify the core human rights 155ues which affect Libyan soaety and promote their dlseussion to increase publit awarene>s. understandin8 and respect lor human rights. Strutegles LFJL works across its three pro8rammes on Research and Capacily Bulldln& Advocacy and Outreach and Aciountabllily and Tfansltional Justice in a holisiic fashion. encouraging activities to complement one anoiher and working to grow from pre05 experiences In order to promoie 8reaier Impact. LFJL prlmarlly pursues Its oblectlves through slx types of allIlIes, all of whlch seek to make use of the oraanlsatlon's Instltutlonal legal experiise: Re5eorch LFJL'S research alms to contrlbute to polbry and CMI 50clety thlnklng on human rlght5. the rule of law and lustlce Sssues In Llbya. and Internationally. by consSderlng Libya as a case study. LFIL's research seeks to offer preclse and Informed recornrnendallons that It can artlon through It5 work and Share wSth stakeholders through repofts, workshops and events. Copoclty Bulldlng LFJL regularly organlses human rlBhtS Iraining artivities In order to provbdè tethnital asslstante to kev stakeholder5 and to a5S1St the developmènt of grassroots elements of Libyan civil stsciety. It works in partnershlp with sevefal like-rninded organi5ations and individuals in order 1¢ advano human ri8hlS objectives. Advocoty LFJL regularty provides its oplnions and advice on the impatt of policies, practices, laws and standards, at both the international and national level, to encoura8e consistency with iniefnatlonal human rights standards. This involves the participation ol LFJL siaff in various assemblies and pfocesses ol international, re8ional and domestic institutions, en8a8inB in public speakire and events. and publishin8 commentaries and concerns on human rights developments. Outreoch LFJL carries out numerous acllvities that intend to advan the knowled8e and en8a8ement ol the Libyan public with hrnan ri8hts issues and an international audience on the Libyan situation. These activities include Ihe release of films, podcasls and reports on human rights re131ed issues, direct enBa8ement through events and online activities, a5 well as rUlar press statements and Op-Eds. Pa8e 4
Do¢uSign Envd¢p• ID." 5D8FBDEfyDDA1.W4ffjMEBF292 Lawyers forJU5ti in Libya Tru5tee5' Report Accountability Through supporring accountability aaiwties. such as straiegic litytion. legal InterventiODS. documentatlon, monitoring and reportin& LFJL seeks to secure opportunities for legal redress for those who have suffered as result of human righis violarions. In doin8 so. IFJL aims io promote the development ol jurisprudence, policv and law whch are consistent with. and promote. international human right5 Standards in order to combat the ulture of impunity and ensure that all indiwduals in 'bya can daim their rights and ac55 justi. rron51tionolju5tice Through its tran51tional Justi initiatives. IFJL strive5 for rernedies and reparation5 through lègi51ation and state mechanism5 which prioritise the rule of law5 to create Spaces for inclusive discussions on how to address these is5ue5. Publlc benefit In shaping the objectives fov the year and planning the Charlvs aaivitles. the Trustees referred to the guidance contained in the Charity Commisslon's general Buidance on public benefit. The Charity believes that the actlvilies wlll contribuie io ihe lollowin8 posllS¥e deNlopments In Libyan soclety.. Intreased PL¢blic awareness of human ri8hlS: The establishment ol a culture whefe no human ri8his violaiion 8oes unreco8nSsed.. Reduced lawlessness and Impunity In the country- Improved national leRlslailon addresslnE human rl8hts wolatlons- •A stronger, more reslllent clvll soclety.. •srronger, Independent and representatlve state Insiitutlons.. and Increased re5pecr for human rlghts. especlally those of marglnalised and Vulnerable communltles. The Charl5 alrns Intend to benent.. All sectlons of rhe Llbyan publlc and. In partlcular. the mosi vulnerable and mar8lnallsed comrnunltles,. and • The wider Internatlonal tommunlty by promotlng the global a(fvancement of hurnan rlBht5. The Trustees confirm that they have cornplied with the requlrernents of sectlon 4 of the Charltles Art 2011 to have duè règard to thè publi¢ benèfit 8uidancè published by thè Charity Commi551on for England and Wales. Athlevements undperforniartt Advo¢a<y and Ouirèach Sèveral key transitional processes saw pfo8ress durin8 thè year. Thè German Bovernmènt convenèd the Berlin Process in February with thè airn of addressing the rolÈ of international artors in Libya's Conflict. This led to a ceasefire and a multi-track iniernational process which includes ihe Libyan Political Dialo8ue Forum (the LPDFI which Is its domestic political track. On 12 February 2020 Ihe United Nations IUNI adopted resolutton 2510 which endofsed the conclusions of the Berlin Conference. The UN also established a Fatt-Finding Mission (the FFMI lor Libya which is tasked with preserving evidence and documenting Internaiional Humanitarian Law IIHLI and human rlghts violations since 2016. LFJL has dedicated ils advocacy activities to callin8 loi an Independent investi8ative mechanism for the pasi ihree years, so this was a si8nificant achievemenl. Accordin8lyJ much of LFJL'S work has been aimed ai these processes, which are on80in& LFJL continues to advocate ihai transparency. veitin8 ol participants and ensurin8 accountabllity be at the core of the conflict resolution processes and applied to all parties equally. Other aspects of LFJL'S work around the processes is focused on increasing representation of grassroots and thctim concerns and ensuring that human rights are prioritised and mainslreamed throhoUt. LFJL also adwses the Berlin Process's IHL and international human rights law working group on these points. Pa8e 5
Do¢uSign Envd¢p• ID." 5D8FBDEfyDDA1.W4ffjMEBF292 Lawyers forJU5ti in Libya Tru5tee5' Report Meanwhile. LFJL'S Advocacy and Outreath team continues to work to ensure that grassroots civll sodety actors are Included in the discussion5 and meetings convened by interftatlonal and regional bodies. In some ways. the ongoing pandemic has (Jemocraiised advocary. With mosi UN sessions currently taking place online. members of LFJL'S networks have no longer been prohibited Irom participating by the high cost of travel and difficulties faced by L¢byans in acce55ing visas tg attend in person. During the reporting period. LFJL wa5 able to 5UPPOrt member5 of its networks to engage wth libya's orwTra Universal Period Review pro$ as well as kev advocacy meetings around the FFM. Working fernotely also rneant it was po•ble to conduct more inclusive outreach. LFJL and OpenDemocracy convened the 'Pandemic and Hurnan Rights in times of conflirf series in order to consider the impact of the pandemic on hurnan rights. justice and civil society in tibya featuring a range or perspectives and voices. LFJL launched its Arabic language podcast. Haqani. in March. The podiast focuses on the mechanism5 through which a country can go from chaos and war to justice and rule of law. Meaning both 'trulhful' and 'just- in Libyan dialect, Haqèni examined ques1i0Th5 of injustice in Liby3 through the prisrn ol real storSes told by the people who lived them first-hand. and distU55ed the law and availabte avenues through whith to pursue justice and accountabllity. LFJL'S English lan8ua8e podcast, 'Libya Maiters., hosted by Execul¢ve Direaor Elham Saudi ant1 Head of Advocacy and Outreach, Marwa Mohamed. continued 10 respond 10 ihe latk ol Ubyan led accounts of ihe day to day reallty in the country. The podcast inwies the iniernaiional communlty io conslder Libya from a human rights perspettive, throu8h generating informal conversèllons ihat bring inio (ocus under reported aspects of Llbyan affairs such as the war economy, the Éendered Impact of the conflltt and the role of the clvll soclerv. The first season eyplored Issues of just1, human rl8hts and the rule of law. Reseor¢h on41 Copqclty 8yllthg Durlng the year. LFJL'S Research and Capaciry 8ulldlrvd Programme brought together a collectlon of research plece5 that IFJL hopes wlll lead io new opporiunifies for Internatlonally wlde social change. In partTher5hlp wlih DIGNITY Irhe Danlsh Instltute Agalnst Torrurel LFJL Is InvestlÉatlnR the toplc of onllne vSolence. Including where that could amgunt to torture. agaSnst Wgrnen. The research has Involved 8atherlng eVIden and 5tat15tlcs on the ground thrgU8h LFJL'S partners. and an adeMIC aThalysls of the rnethgds, prevalence. Impart and Internatlonal slgnlficance of the use of online vlolence aBainst women In Llbya. With the support of the International Centre for Transitional Justice IICTJI LFJL ha5 undertaken a cornprehènsi¥e Surv of the Libyan publids views of how to definè "justice" and -atttJuntabllit¢. and how thè past11969-202015hould bè memtsrialisÈd. The research findings will feed into LFJL'S advocacy around the on8oing transitional proce55es in order to ensure that the Ubyan public's view5 and aspiratjgns are represented and reflected. LFJL has beèn investlB3tin8 intidents suth as attacks on civilians, indiscriminate attacks. targetin8 of civil objects such as hospitals. killings of hostages and mass graves. among othèrs. fof a report on sèrious violations of International law since 2019. The feport includes interviews with vittims and visual evidence, and will be shared publicly in the wmin8 months as well as submilted io the FFM. LFJL is also working io facilitate psychosocial support to victims of these violèiions. LFJL continued to provide bespoke, re4)onsive and PfatticAI training to its civil society partners. During the reportin8 perlod, we brought tO8ether participants from across Libya to connett them with experts and provide psychosocial support, hostile environmen¢ trainin& trainin8 on human rights monitorin8, di8ltal afchivln8 and network siren8¢henin8. As a result, our pariners reported feelin8 more able to continue moniiorin6, documenting and archivin8 evidence ol human ri8his violations, as well as Feelin8 more cohesive and secure as a network. Pa8e 6
Do¢uSign Envd¢p• ID." 5D8FBDEfyDDA1.W4ffjMEBF292 Lawyers forJU5ti in Libya Tru5tee5' Report Accountsblllty Tronsftlon•lJystke As an available avenue through which io pursue accountablllty in bbya. LFJL continues to engage with the International Criminal Court (the ICC or the Courtl at different levels. In November 2019. the Court inwied LFJL to panicipate in the hearing around Saf Gaddafi's admissibility challenge. on which LFJL had submitted an amicus curiae. During the hearin& the amFCI took no position as lo the merits of the matters before the Court and confined its comments to the proce$5. In doFng so. the amiu discussed how allowing Gaddafi's appeal, and ccepting his limited time sefved and subsequent release under amnesty as sufficient for the Court to find double jeopardy. would deny vict1rn5' right to justice. LFJL was represented by Alison Macdonald QC. and Rupert Skilbeck of Redre55 Ico-authorl and Nada Kiswanson (then LFJL'S Special Advi50r on Litigation) were present as well a5 LFJL'S Direclor Elham Saudi. Gaddafi'5 challenge was ultimately rejected. LFJL a150 engaged with the ICC to encourage it to review the processes through which victirn5 and ctvil societv intefmedièfies engage with it. Curreniiy. measures to protett. compensate and lormèlise the precarious role occupied by Intermediaries thèt engage with the Icc are opèque. inconsistently applied and expose intefmedièries to rlsk, particularly when ihey are worklng during active tonflict as IS the Case in Libya. As well s convenin8 and particlpèting in a number of events on this ioplc. LFJL ènd its partners met wlth investl8ators. Meanwhile. LFJL and its networks continue io documeni ènd archive evidence of human ri8hts violations and Intefnational crSmes with the aim of pursuln8 accountabllily throu8h international mechanSsms loi justice. Durln8 the year, LFJL made submissions io mechanisms Sncludin8 ihe UN Human Ri8hts Committee. African Commission on Human and Peoples. Righis. UN Working Group on Enforced and Involuntary Disappearances, and the Speclal Rapporteurs on Human Rights Defenders, on the Promotlon and Protecrlon of the Rlght to Freedom of Oplnlon and ExpressSon and on Torture and other Cruel, Inhuman and DegradlnB Trearment or Punlshment. The subrnlsslons concerned enforced dlsappearance. arbltrary detentlon, torture and 111-treatment and human rlghts vlolatlons aKaln51 journallsts. LFJL a150 5upponed a submlsslon to the European Court of Audltors wlth the Global Legal Actlon Neiwork IGLANI around the European Unlon's financlng of detentlon centres In Llbya. The sybrnlsslon called for an audlt to establlsh 11 flnanclnR detentlon centres where abuslve vlolatlons lake place amounts io a breach ot flnancial regulatlons and human rlghts obllgatlons. Work wlth the Internatlonal Federation of Hurnan Rlght5 around human trafflckSng Intended for submlsslon to the ICC urnder Artlcle IS ol the Rorne Statutels a150 ongoing. Cholleftqes The Covid-19 pandemi¢ has. ol tourse. been a thallen8e. In Libya. there Is little to no testlng tapacity and medical carè 15 alrèady stretched by the intensifièd conflirt and 5horta8e of basic resourtes. Strict IkdownS in conflict area5 have forced people to remain in their homes despite the ongoing indiscriminate attacks and tar8etiri8 of civilian objects. Thè conflici. restrictions and very limited ener8y and access to intefnet havè meant it has been espetially difficult to tollaboratè with our collèa8ues and partners on the 8round. As an or8anisation, LFJL reviewet1 its tomplete work proBramme in Marth. initially postponing in-pèrson events and later convenin8 them remotely. Managing a ieam remotely in the circumstances has been a learning curve. LFJL worked closely with lis Trustees io put measures in place to support staff and improve flexibility, including access io therapy. additional lime off thfough lull office dosures, and use of leave at short notice. However, there was an addilional workload dufing this period as almosi all project grants had to be amended to re-work the planned activities. Lookin8 lorward, LFJL does leel concerned that key slate donors could need to divert resources away Irom the pools that support LFJL'S work in order to focus on combattln8 the pandemic. One of the opportunities that LFJI saw in the pandemic was lo consider hirln8 team members based remotely in other jurisdictions. something that it has not felt able to explore before. However, hiring employees in other jurisdictions proved to be burdensome From a cost, administrative and risk pefspective. Organisational ActNities LFJL sou8hl to secure funding lor new Pfoject aclivities and additional core organisational activitie5 over the course of the 2019-2020 period, namely= Pa8e 7
Do¢uSign Envd¢p• ID." 5D8FBDEfyDDA1.W4ffjMEBF292 Lawyers forJU5ti in Libya Tru5tee5' Report l. Funding for rew project artivitles - LFJI sought financial support to enable further artivities to be carried out, namely a significant new project ihat aims to increase the resilience of Libyan civll society bv strengthening the foundations on which organisations are built. 2. Support for core organisational activities - LFJI'S core support was provided by an ongoing grant from the Sigrid Rausing Trust. Contributions to overheads were also induded in projert grants in order to 5UPPQrt overhead costs proportionate to the performance of related activitie5. 3. Donations.. LFJL 15 a registered charity and has welcomed solicited and non-solioted private donations from individu315. which are used to support activities and vital core costs. Following a reduttion in the CharitI5 unrestricted re funding grants in eady 2016. its Tru5tee5 agreed at a strategy meeting to place greater emphasis on genefating unre5tricled income through individual private donation5. Since April 2018, LFJL ha5 worked to raise project focused grassroots crowd funding through it5 #route5tOjU5tice campaign. through which it will support migrants. who hève been subject to hurnan rights viol3tions in Libya. with 3ccesS to justice Intefn3tionally by filing Ca and submisslons before international courts and hurnan rights methanlsms. Oblertlvesfvr2020-21 LFJL alms to continue its efforts with re8ards io the promotlon ol human ri8his and the esiabllshmeni ol the rule ol law in Libya. 11 intends io pursue lis objectives as set out In Its Memorandum and Artides of Association throu8h the followin8 adivities-. Reseurch ond Copoclty Bulldlng. The Researth and Capaclty Bulldlng Programme wlll contlnue to contrlbute to pollcy and clvll socleiy ihlnking on human rlghts. Ihe rule of law. and lustlce Issues In Llbya. The programme offers preclse and Informed recommendatlons. whlch LFJL bullds Into lis work and shares wlth stakeholders through reports, workshops, and events. The programme regularly partners wlth clvll soclety organlsatlons, Llbyan lawyers and acilvlsrs. and world leading acadernlc Instttutlons to ensure Its actlvltles reflect a dlverse ran8e ol perspectlves and are of ihe hl8he5t quallty. Advococy and Outreoch - Alongslde Ils own internatlgnal advocary activitle5. the AdV3¢Y and Qutreach Programme wlll contSnue to empower and collaboraie with national NGOS so that they may also engage in such forums and pursue lolnt advocacy targets. The A(fvoca(v and Outreach Programme wlll also look to éxpand its attlvitiès to engage with new forum5. Thè programmè will contlnue to addrèss the lack of publlc awareness of human rights principles and the value they offer through the production of inltsrmatlve multirnedia carnpai8ns. media materia15 and podcasts on human rights 1S5uès. Thè prwamrne is also sèeking to en8age Libya's yguth in discu59ons conrning the importano of human rights and to develop their capacity as aetivists. Accountability and Tronsitionol JustKe - The Law Prcgramme. fom)wty thè Attountability and Transitional Justiie Programme, will continue to Brow antl develop LFJL'S networks and its Human Rights Archive, and advocate for the Implementation ol laws and policies ihat support accountability and a transitional justice mechanism that is objective, non-political and inclusive of all 8roups and communilies in Libya. In particular, LFJL will enga8e in the naiional reconciliation piocess based on ihe Principles of transitional justice as sei out In the Roadmap agreed by the LPDF. it will also en8a8e with the FFM to brin8 to light conflict related crimes and take steps towards endin8 Impunily in line with the FFM'S mandale to preserve evidence and document violations ol human rights and iniernaiional humaniiarian law. LFJL will also conlinue to expand 11$ accounlability work to take on cases relatin8 10 on8oine <rises lor which there is currently no accouniabilitv: mwrants, internally displaced persons and the missin8. Pa8e 8
Do¢uSign Envd¢p• ID." 5D8FBDEfyDDA1.W4ffjMEBF292 Lawyers forJU5ti in Libya Tru5tee5' Report Reerultmentand Qppolntment olTrtteS The Charity currèntly has fivè trusteÈs. New trustees may be appointed by ordlnary resolulion of the members of the Charlty or by a resolutlon of the directors of the Charily. pro%Aded that a trustee appointed by the direttors musi retlre at the Themt annual general meeting and must not be taken Inio account by ihe dSrectors who are io ret1 by rotatlon. In any case where, as a result of death, bankruptcy of other events the Charlty has no members and no directors, the CharSties Commlssion, or its successor instilution, or if no such Instltutlon exists, the personal representatlyes of the last member to have died have ihe righr, by notlce In wrltlng, to appoint a person to be a dlrettor. Where two or more members dle In circumsr3nce5 renderin8 It uncerrain who was the last to dle, voun8ef member Is deemed to have survlved an older member. Indurtlon ond trnlnlftg olTrnstees Intornlng Trustees recèive a full Indurtion that Covers thè Chariws m1551on. values and activlties- the role of Trustees.. key ptsliti5: Strategi¢ plan.. lekal status and regulatory$uidan¢e.' go¥em4nce: and rnanagernent. Following appolntment, all Trustees recei¥e information regarding their responslbilitie5 under the Charitie5 Act which they are required to lead and evidencè theii Comprèhension ol. and coftseni to, by means of signed declaration. Oryonlsotlonol strurture The Trustees are re4)onsible for the overall approval of the Charivs administratNe actions and conduct. Their approval is notably sought by the Executive Director prior to ygnificant financial transartions. including in relation to employment. The Executive Dirertor 15 aulhorised to art in the name ol the Charity and on its behalf in connection with the day-to-day management of the Charity, and lo dg all such acts or things as in her sole and unfettered discretion She deterrnines are nece55ary. de51rable or appropriate, in connection with such management. The Exetutive Director was asslsted in the implementatlon of adminlstrètivè and Charitable artlvllSes sn the vear by the Director of Operations. Head5 of Programme. Senior Programme Lead, Operatlons A5515tant. Senlor Programmes Officers, Progvammes Officers and an Assistant and a Strategic Communitations Manager based in the United Kingdom and one consultant coordinator based in Libya. LFJL also engages members of its pool of Research Fellows to produce distinct pietes of researth relating to th&r areas of expertlse. LFJL alms to run a rollln8 voluntary intemshlp pro8ramme that offers recent eraduaies and postgraduates the opportunity to 8ain hands on experience wth a human ri8hts NGO. 5ubjeci to office capacity, internships are typieally oflered on a three month term. In addition, LFJL also uses ihe efforts of part-rime volunteer researchers as the need arlses. When relevant stèff poytlons become avallable. past and preseni Snterns will be given notice of such vacancles when they are advertised publScly. This enables rhe organlsatlon to grow organically and to make use of knowled8e acquired durln8 Iniernshlps. Pa8e 10
Do¢uSign Envd¢p• ID." 5D8FBDEfyDDA1.W4ffjMEBF292 Lawyers forJU5ti in Libya Tru5tee5' Report Re110Th$hIps whh related par¢ks Throughout the reporting period. LFJL worked closely with several civil Society organi5ations. The continuing support of the International Federalion for Hurnan R¢ght5 helped LFJL to benefit from this organi5ation's intefnational advocacy experience and enables LFJL to undertake joint engagement activitie5 at the Human Right5 Council, the African Commission on Human and Peoples. Right5 IACHPRI and Assernbly of States Parties. LFJL'S relationship with the Coalitlon. Liligants. Group la group of organisations litigating before the ACHPRI nd Coalition of the ICC has also been exlremety helplul in expandin8 LFJL'S joint advocacy outputs. LFJL and Icrj formed a new partnership earNf in 2020 In order to work on independent investi8ative mechanlsms, accountabillly efforts and fesearch Snio transitional jusiice Issues in Llbya. LFJL'S ongoln8 collaboratlon wlth anii-iortvre and enforced dlsappearance project partners REDRESS has enabled LFJL to benefit Irorn expeenCe In (arryin6 out related actlvltles, to e¥chan8e knowled8e on developments Sn Llbya Ireely and to carry oui lolnt a¢fvocacy and accouniablllty actSvltles and hold lolnt tralnln8 workshops. The securlty sltuatlon Llbya rernained unstsble over ihe past year, with multlple attacks belng docurnented against clvil sociery members. legal prolessiona15 and human rights attlvlsts. LFJL Is mlndful of its ptjblic actlvltles in Llbya In order to mSti8aie rlsb to partners, a8ents and Charliy beneficlarie5. Majorrlsks tsndmonayment 01t1e The Trusteès havÈ glvèn consideration to the major risks to which thè Charity is èxposed and satisfied themselves that Systems or procedures are established in order to rnanage those risks. The Trustees hold meetln8s on a regular basis in to discuss significant financial, governance. operatlonèl, legal and reputational developments experlented or likely to be eyperiented by the Charity. During these meeting5 the identili£aiion ol poiential iisks are raised. Stfate8ies to miligate identifSed risks ale dlscusse<l bv Trustees durin8 these meetings ènd. where appropriate. resolutions are passed. Covld-lg A major rlsk and uncertainty fated by ihe Charity in the period was the impatt of Cowt1-19 on its activities. This rlsk was addressed by implemeniin8 measures io support siaff, to revise pro)etts io focus more on research and to attend events on-line rather ihan tn person. Pa8e 11
Do¢uSign Envd¢p• ID." 5D8FBDEfyDDA1.W4ffjMEBF292 Lawyers forJU5ti in Libya Tru5tee5' Report Staiement of Trustees. Rewnslbllltles The Trustees (who are also the directors of Lawyers for Justice in Libya lor the purposes ol Company lawl are responsible for preparing the Trustees, report and the financial staternents in attordance with the United Kln8dom AccountSng Standards Iuniied Kin8dom Generally Accepted Accountin8 Prartlcel and applicable law and re8ulatlons. Cornpany law requires the Tru5tee5 to prepare finanaal statements for each financial year. Under companv law the Trusiees must noi approve the nnancial siaiemenis unless ihey are saiisfied thai they Bive a true and fair view ol the siaie of affairs of the charitable company and of ils incomin8 resources and appllcaiion of resources. incluitin8 ils income and expenditure. loi ihai period. In preparin8 these finanual statements. the Trusiees are required io.. select suitable accounting polities and apply them consistenily: observe the meihods and principles in the Charltles SORP.. make jud8ement5 and e5tSmates that are reasonable and prudent: State whether applicable UK Accounting Standards have been followed. wbject to any material departures disclosed and explained in the financial statements: and prepare the nnanclal statements on the goln8 concern ba$ unles5 It Is Inapproprlate to presume that the charltable company wlll contlnue In bu51ness. The TIu5tees are responsible lor keeping adequate accounting records that are suffirienl to show and explain the Charitable company's ¢ransactions and diKI¢)5e wilh reasonable accurary at any lime the financial position of the charitable company and enable ¢hem ¢0 ensure that the financial statemen¢s Comply with the Companies Act 2(16. They are also responsible for 5aleguarding the a5set5 of the charitable company and hence for takin8 reasonable step5 for the prevention and detection of fraud and other irregularities. The Trustees are responslble for the maintenance and inteerity of the corporate and financial information included on the charitable company'5 webslte. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may dsller Irom legislation in other juri5dlctlons. Pa8e 12
Do¢uSign Envd¢p• ID." 5D8FBDEfyDDA1.W4ffjMEBF292 Lawyers forJU5ti in Libya Tru5tee5' Report Dlsclosure of Informailon to audlior Each Trustee has taken Steps that they ought to have taken as a Trustee in order to make themsehies awafe of any relevant audit information and to establish that the Charity's auditor is aware of that information. The Tfustees confirm that ihere is no relevant information that they know ol and of whSch they know the auditoi Is unaware. Reappolntment of audltor The auditors Ripe LLP are deemed to be reappointed under section 487121 of the Companles Acl 2(X)6. Small Companles provlslon statement This report has been prepared In accordance with the small companies regime under the Companies Act 2(K)6. 27 May 2021 The annual report Wa5 approved by the Trustee5 of the Charlty on.................... and 51Bned on It5 behalf by-. ?(MJMn•l4S%5...... Andrew Balfour Chairperson of the Board of Trustees Pa8e 13
Do¢uSign Envd¢p• ID." 5D8FBDEfyDDA1.W4ffjMEBF292 Lawyers forJU5ti in Libya Independent Auditor'5 Report to the Member5 of Lawyers for Justice in Libya Oplnlon We have audited the financi315taternents of Lawyers for Justice in Libya Ithe 'Charit(I for the year ended 31 August 2020. which comprise the Statement ol Financial Activities, Balance Sheet. Statement of Cash Flows, and Notes to the Financial Statements. includln8 a summary of sI8nificant actountin8 pollcles. The linanclal reportln8 framework that has been applled in their pparatIOn is UnSted Kin8dom Accounting Stèndards, comprising Charities SORP - FRS 102 Yhe FSnancial ReportSn8 Standartl appllcable in the UK and Republlc of Ireland, and appllcable law IUnSted Kin8dom Generally Accepted Accountin8 Prattitel. In our opinion the finan¢ial statements- give è true and fair view ol the state of the Charity's affairs as at 31 August 2020 and of its incorning resources and applicaiion of resources. including Its income and expenditure, for the year then ended; have been propefly prepared in accordance with United Kingdom Generalty Accepted Accounting Practice; and have been prepared In accordance with the requlrements ol the Companle5 Art 2C#)6. ¥51s for oplnlon We conducted our audit in a£cordance with International Standards on Auditin8 IUKI IISAS IUKII and appllcable law. Our responsibilities undef those standards are ftsrther described in the Auditorfs responsibilities for the audit of the financial stalements section ol our repon. We are Independent of the Charity In accordance with the ethical requirements that are relevanl to our audit ol the financial statements In the UK, includin8 the FRCS Ethical Standard, and we have lulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit ewdence we have obtained is sulficient and appropriate to provide basis for our opinion. Concluslons r•latln8 io conc•m We have nothin8 to report in respect of the following matters In relaiion io whith the ISAS IUKI requlre us to report to you where.. thè Trustees use of the going concern basis of accounting In thè prepafation of the financial staiements is not appropriate.. or the Trusteès have not dlsclosed in IhÈ fFnantial statements any Identifi material uncèrtaintles that rnav cast significant doubt about the Chavity5 abllity to continue to adopt the going concern ba$15 01 accounting for a period ol at least twelve months fvorn the date when the financial statements are authorised for ssue. Other Informatlon The Trusiees are responsible for the oiher infom)ation. The oiher infom)aiion comprSses the Information Included in the annual report, other than the financial siaternents and our audiior's report theon. Our opinion on rhe financial 51atements does not cover the other informaiion and. excepi io the extent oiherwise expliciily slated in our repon, we do noi express any form of assurance conclusion rhereon. Pa8e 14
Do¢uSign Envd¢p• ID." 5D8FBDEfyDDA1.W4ffjMEBF292 Lawyers forJU5ti in Libya Independent Auditor'5 Report to the Member5 of Lawyers for Justice in Libya In connertlon with our audit of the financial statements. our responsibility is to read the other information and. In doing so. consider whether the other information is maier¢ally inconsistent with rhe financial statements or our knowledge obtained in ihe audii or otherwise appears to be maierially misststed. If we identify such material inconsistencies or apparent material misstoiemenis, we are required to determine whether there is a material misstatement in the financial 5tstements or a material misstatement of the other information. If. based on the work we have performed, we condude that there is a material mi55taternent of this other information. we are required to report that fact. We have Trothing to report in thls regard. Oplnlon on oth•r matters pies¢ilbed by the Companl•s Act 2(*)6 In our opinion, based on the work undertaken in the tourse of the audlt: the information given in the Trustees. Report for the financial year for which the financial staternent5 are prepared is conslstent wilh the finantial statements- and the Truslees, Report has l>een prepared In accordance with applicable le8al requlrements. Matters on whlth we are reqylred to report by emcepl In the li8ht of our knowledge and understanding ol ihe company and its environment obtalned In the course of the audit. we have not identified material misstatements in the Trsjstees. Report. We have noihln6 to report In Ye4)e of ihe fdlowin8 matters where the Companles Act 2C(6 requlre5 US to report to you Sf, in our oplnlon.. dequatè accountin8 records have noi been kept, or rèturns adequaie for our audit have not been received from branches not visited by us.. or • the nnaneial statements are not in agreement wlth the accountlng records and returns.. or certain disclosures of Trustees remunèration specifièd by law are not mailè.. or we have not received all the information and explanations we require for our audit. Ae5pon51bllStle5 of Trustees As explalned more lulty ln the Siatement of Trustees. Responslbllitles (set out on pa8e 121, the Trustee5 are responslble for the preparation 91 the finanual statements and for being satisfied that they gi¥e a true and falr view, and lor such internal control as the Trustee5 determine is ftery to enable the preparation of financial statements that are free from material mi5Sta¢ernent. whether due to fraud or error. In preparing the financial statements, the Trustees are responsible lor assessing the Charity's ability to continue as a going concern, disclosin& as applicable, matters rdated lo going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the Charity or to cease operation5, or have no realistic alternative but to do so. Pa8e 15
Do¢uSign Envd¢p• ID." 5D8FBDEfyDDA1.W4ffjMEBF292 Lawyers forJU5ti in Libya Independent Auditor'5 Report to the Member5 of Lawyers for Justice in Libya Audkorfs responslbllliles for ihe aud of the finandal staiwnents Our objectives are to obtain reasonable assurance about whether the financial staternents as a whole are free from mèterial misstatement. whether due to fraud or error. anil to issue an auditorfs report that includes our opSnion. Reasonable assurance is a high level of assurance. but is not a guarantee thai an audit conducted in accordance with ISAS IUKI wlll always detect a materfjal misstatement when it exists. Mlsstatements can arise from fraud or error and are considefed maierial il. indlvidualfy or in the a88re8ate, they could reasonabfy be experted to influence the economic decisions ol users taken on the basfjs ol these financial statements. A further description ol our reswnsibililies lor the audit of the financial statements is located on the Flnancial Reportin8 Council's website ai www.fic.or8.uklaudltorsresponbil1Iies. This driptIOn forms part of our audltor's report. As part ol an audit in accordance with1&45 IUKI. we exercise prOfeOrtal judgement and maintain Profe10Nal stepticism throughout the audit. We also.. Iderntify and asses5 the risks ol maierial misstatemeni ol the financlal statements. whether due to fraud or error, design ènd perform audii procedure5 responsive to those risks, and obtain audit evidence that is sufficient and appfopriaie io pro%Ade a basis lor our opinlon. The flsk ol noi deiertin8 a material mlsstatement resultin8 Irom Iraud is higher than for one resultin8 ffom error. as Iraud may involve colluslon. for6ery. Inteniional OMISOn$, mlsrepresentstlons. or the overrlde of Internal control. Obtain an undefStandin8 of internal control rdevant to the audit in order io desi8n audit procedures that afe appropriate in the circumstances, not the purpose of expressin8 an opinion on thè effectivèness of the Charily's intefnal control. Evaluate the appropriaieness ol actountin8 pollcles used and ihe reasonableness of accounlln8 estlmates and related dlsclosures made by the Tfusiees. Conclude on the appropriateness ol the Trustees use of the golng eontèrrt bas4s of accounting and, based on the audit evidènce obtained. whèthèr a material untertainty èxists related to evènts or tonditions that may tast signifitant doubt on ihe Charity's ability to continue as a going toncern. If we condude that a material uncertainly èxists. we arè required to draw attention in our auditor's report to the related disclosures in the financial statemenis or. il such disclosures are inadequate. to modify our opinion. Our conclusions are based on the audit ewidence obiained up to the dale of our auditorfs report. However, future events or conditions may £3use the Charity io cease to continue as a 80in8 concern. Evaluate the overall preseniation. structure and content of the financlal statements, Indudin8 the distlosures, and whether the financial statements represent the vndeftyin8 transattions and events In a marnner that achieves fair presentation. Obtain sufficient appiopriate audit evidence re8ardin8 the financial information of the entities or business activitie5 Within the Charity to eNpres5 an opinion on the financial statements. We are re5POn5ible for the dlreitlon, supervlsion and performance of the Chafity audit. We femain solely re5ponslble for our audlt opinion. We communicate with those charged with Bovemance re8ardin& èmon8 other matters. the planned stope and timin8 of the audit and si8nif*ant audit findin& including èny si8nifitani deficienties in intefnal control that we identify durin8 our audit. Pa8e 16
Do¢uSign Envd¢p• ID." 5D8FBDEfyDDA1.W4ffjMEBF292 Lawyers forJU5ti in Libya Independent Auditor'5 Report to the Member5 of Lawyers for Justice in Libya Use of our report This report is made solely io the charitable company's Tfustees. as a body, in attordance with Chapter 3 of Part 16 of the Companies Act 2c. Our audit work has been undertaken so that we might slate to the Charlty's trustees those matters we are required to State to them in an audltorfs report and lor no other purpose. To the fullest extent pem)itted by law. we do not accept or assume responsibillty to anyone other than the tharitable company and Its trustees as a body• for our audit work. lor thls report. or for the oplnions we have formed. Robert Gla2er Isenlor Siatutory Auditor) For and on behalf of Rlpe LLP, Siaturory Audltor 9A 8urrouBhs Gardens London NW4 4AU 28 May 2021 Date.. Pa8e 17
Do¢uSign Envd¢p• ID." 5D8FBDEfyDDA1.W4ffjMEBF292 Lawyers forJU5ti in Libya Statement of Financial Artivitie5 for the Year Ended 31 August 2020 Ilncluding Income and Expenditure Account and Statement of Total Recognised Galns and Losses) Vnrestrl¢ted funds General SOFAAor the ttrnded31 August2020 Restrlcted lunds Total 2020 Inme and Endowments from: Donations 204.204 204,204 597,305 12,WO Charitable actlvltie5 597,305 Other Incomè 12,( Total Income 216,204 597,305 813,509 Exp¢ndlture on.. Raisin8 funds Charitable acti¥ities 125,2471 146.0771 130.5071 1514,038 155,7541 1660,115 Total Expenditure 1171,3241 1544,5451 1715,8691 Net income 44,880 22.464 52,760 122.4641 97.640 Transfers between funds Net mgvement in funds 67,344 30,296 97,640 Reconclllatlon olfunds Total funds broughr forward 113,775 38.904 152,679 Total funds carried forward 181,119 69,200 250,319 The note5 on pagÈ5 22 to 35 form an integral part of these financial statements. Pa8e 18
Do¢uSign Envd¢p• ID." 5D8FBDEfyDDA1.W4ffjMEBF292 Lawyers forJU5ti in Libya Statement of Financial Artivitie5 for the Year Ended 31 August 2020 Ilncluding Income and Expenditure Account and Statement of Total Recognised Galns and Losses) Unrestrkted funds General SOFAJor the year-ended31 August2019 Reslrlcted funds Total 2019 Inme and Endowments from: Donations 154I23 154,823 520,196 11,323 Charitable actlvltie5 520,196 Other Incomè 11.323 Total Income 166.146 520,196 686,342 Exp¢ndlture on.. Raisin8 funds Charitable acti¥ities 19.3161 1121,443 I17.6> 1494.2271 122,3221 1615,670 Total Expenditure 1126,7591 1511,2331 1637,9921 Net income 39.387 8.963 11081 48,350 Transfers between funds Net mgvement in funds 39,495 8,855 48,350 Reconclllatlon olfunds Total funds broughr forward 74.280 30.048 104,328 Total funds carried forward 113,775 38,903 152,678 All ol the CharSly'S aCliv6tles derlve from coniinuine operations durin8 the above two perlods. There were no oiher reco8nlsed Bains or losses oiher than ihose listed above and the nei income for the year. The note5 on pagÈ5 22 to 35 form an integral part of these financial statements. Pa8e 19
Do¢uSign Envd¢p• ID." 5D8FBDEfyDDA1.W4ffjMEBF292 Lawyers forJU5ti in Libya (Registration nurnber: 077411321 Balance Sheet as at 31 August 2020 20 1019 Flxed assets Tangible assets 14. 9,479 12,639 Current assets Debtors 15. 114,678 270,879 18,457 407,344 Cash at bank and hand 16. 385,557 42S,801 Credltors: Amounts fallln8 tlue wlthln one year 17. 1144.7171 1285,7621 Net current •et9 240,840 140,039 Net se¢S 250,319 152,678 Funds ofth¢ C111. Re5trkted IwKoffle funds Restricted funds 18. 69.2C 38.903 Unrestrkted Income furrtls Unrestricted lunds 181,119 113,775 Total lunds 18. 250,319 152,678 The flnanclal staternents on pages 18 to 35 were approved by the Trustees, and authorlsed for issue on 27 Ma¥..2021.. and s16ned on thelr behalf by.. our Chalrperson of the Boafd of Trusiees The note5 on pagÈ5 22 to 35 form an integral part of these financial statements. Pa8e 20
Do¢uSign Envd¢p• ID." 5D8FBDEfyDDA1.W4ffjMEBF292 Lawyers forJU5ti in Libya Statement of Cash Flow5 for the Year Ended 31 August 2020 zo20 2019 Note Cash IIow5 frorn operating acli¥itie5 Net Income 97.640 48.350 Adlusiments to cash flows Irom nonw¢ash Items Depreciation 3.160 4,32S I,8 52,675 Worklng capltal adlustrnents Increase in debtors Is. 196,2201 112,7911 1128.2541 113,2181 21,540 46,482 IDecreasel}Increase In credltors IDecreasel/in£rease in deferred intome 17. Net cash flows from opÈratlng adkn'tles 1136.4651 107,479 Cash Ilows from InVeIng actmiles Purchase of tan8lble flxed assets 14. 113,1131 Net Idecreasellincrease in cash and cash equivalents 1136,4651 94,366 Cash and cash equivalents at I Septernber 407,344 312,978 Cash and cash equivalents at 31 August 270,879 407,344 All of the cash flows are derlved from contlnuln8operations durin8 the above two period5. The note5 on pagÈ5 22 to 35 form an integral part of these financial statements. Pa8e 21
Do¢uSign Envd¢p• ID." 5D8FBDEfyDDA1.W4ffjMEBF292 Lawyers forJU5ti in Libya Notes to the Financial 5tatement5 for the Year Ended 31 August 2020 l. Charlty 5ty5 Lawyer5 for Justice In Ubya I"LFJL'. Ihe Charityl. a public benefit entity and registered tharity. is Incorporated in En8land and Wale5 as a tornpany limited by 8uarantee. and consequently doe5 not havè share capital. Each of the Tru5teeS 15 liable to contribute an amount not exceeding £10 toward5 thè assets of the Charity in the event of liquidation. The addre55 01 it5 registered office 15.. 8 Blackstock Mews Islington London N4 28T The prin¢lpal place of business 15: Unlt 30, The Studlos 8 Hornsey Street London N7 8EG 2. Accouniln8 polk Summary ol s5[ficant accountln8 pollcles ènd kty a¢CountSn8Irnal#$ The principal accountin8 policie5 applied in the preparation of these financial statements are set out bel)w. These policies have beén on515tentty applied to all the years prttsènted. unle55 Otherwt5e stated. St•tement of wmpll¥nce The financial statements have been prepared in attordance with kcounting and Reporting by Charities.. Statement of Aecommernded Prauice applicable to charities preparin8 thelr accounts In accordance wSth the Financial Reporting 51anL1ard applicable in the UK and Republic of Ireland IFRS 102 IA) leffective l January 20151- (Charilies SORP IFRS 102 IAII. the Financial Reportlne Standard applicable In the UK and Republlc of lieland IFRS 102 IA) and the Companies Act 2LTh. Basis of PreparaOn LFJL meets the definition ol a public bènèfit entity undèr FRS 102. Assets and liabilities are initially recognised at historical c05t or transaction value unless Otherwise stated in the relevant accountlng policy notè5. The financial statement5 are presented in Sterlin8 1£) and fi8ures are shown to the nearest whole pound. Pa8e 22
Do¢uSign Envd¢p• ID." 5D8FBDEfyDDA1.W4ffjMEBF292 Lawyers forJU5ti in Libya Notes to the Financial 5tatement5 for the Year Ended 31 August 2020 Goln8 concern The financial statements have been prepared on a going toncem ba$. The Trustees have consldered the Smpart of cov119 on the Charity and have made contln8enLv afran8ements for all planned and anticipated activities for the foreseeable future. The Chall5 Income streams are eipectetl io remain stable. The Trustees are content that the Charliy Is a going concern and so have adopted the goln8 concern bas55 these IlnancSal statements which they conslder io be appropriate for ihe perlod ol at least 12 rnonths from the date of $18nlng these flnancSal atement Income and endowments All incorne is included in the Slatement of Flnandal AltIeS when Ihe company is entitled to the income and the amount can be quantified with reasonable accuraty. Oonjtlons le¢¢Kles Income arisin8 from donations relaies to fundraisin8 and is crediied to the statement ol Financfjal Actfvitles when the crlierla of enililement and measuremeni have been met and receipt is probable. Defrrred Incoffte Income is only deferred when conditions have to be fulfilled belore the Charity become5 entitled to it or where the donor has specified that the income is to be expended in a future period. Investment Income Investment Intome Is Included when fecelvable. Chorltoble artfvltles Income frorn charliable artItIeS Includes Income recelved under contrac¢ or where entltlement to 8rant fundlng 15 subject to performan and spIrEC delfverables conditions Is recognlsed as earned las the related goods or seceS are providedl. Grani Income included In thls category prodeS fundlng to support pertormance attivlries and is recogni5ed where there is eniitlement, probability of receipt ond the amount can be measured th sufficient rellability. Incgrne 15 deferred when fvnding Is receive(I In advance of the ornrnencement of the work being undertaken. E¥penditu Expendilufe is retO8nised on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannoi be lully recovered, and is reported as part ol ihe expenditure to whtch il felates. All costs are allocated between the expenditure categories of Ihe Stal*Ment of Financial Activities on a basis desi8ned to reflect ihe use of ihe resource. Costs relatin8 to a particular activity are allocated directfy, others are appointed on an appropriate basis e4. staff costs by ihe time spent, floor areas, per capita or estimated usage. Rolslnpfvnds Costs of rai5in8 funds comprise the costs incurred in attracting ¥oluntary intomè and tosts incurred on activities that raise funds. Pa8e 23
Do¢uSign Envd¢p• ID." 5D8FBDEfyDDA1.W4ffjMEBF292 Lawyers forJU5ti in Libya Notes to the Financial 5tatement5 for the Year Ended 31 August 2020 Chable artfvftles Charitable expenditure tornpri5e5 those cost5 incurred by the charity In the delivery of it5 activitie5 and services. It iniludes both costs that can be allocated directly io such attiwties and those costs of an indlrett nature necessary to support them. Other expendltu Governance costs principally comprlse ol leeal fees and audltor's fees and are allocated as part ol support C05t5, according to the SORP 2015. Support costs Support costs *n¢lude central Iundions and have been allocated to activity cost tate8orlès on a basis tonsisternt with the use ol resources. lor example, all(Kating property costs by floor areas. or per capita. staff osts by the time spènt and other tosts by their usage. Governance costs These include the costs altrlbutable to the Chadt¢s compllance with constltutlonal a+)d statutory requlrements, includSn8 audit. slrate8ic management and Trusiee5's meetin8s and reimbtjrsed expenses. Taxailon The Charlty is considèred to pass the tèsts set out in Paragraph I Sthedule 6 of the Flnance Att 2010 and therefore St meets the definition ol a thaiitable company foi LIK corporation tax purposes. Accordingly, the charlty Is poientialty exempt Irom taxatlon in respect ol income or capital gains recelved wlthin cate8orSes covered by Chapter 3 Part 11 of the Cofw)faiion Tax Ad 2010 or Section 256 01 the Taxation of Chargeèble Galns Act 1992. to the ertent thai suth Income or gains are applled excluslvefy to charitable purposes. Tanglble flxed a55ets Tanglble flxed asset5 ère capltèllsed and stated at cost le$5 depreclatth. Depreclatlon and •mortlsatlon Depreciation is provided OTh tangible fixed assels $0 as tts write off the cost or valuation. les5 any e5tirnated residual value. ¢)vef their expecied uselul economit life a5 lollows.. A$5et ¢1 Fi¥tures and fittin85 Cornputer equiprnent Depre¢lotlon method and rate 25% reducin8 balance 25% reducing balance Tiade debtors Tfade debtors are amounts due from customers for merchandise sold or servites perfomed in the ordinary course of busine Trade debiors are reco8nlsed initially ai the iransaciion price. They are subsequenily measured at amortised COSI usin8 the effective inieresi method, less provision for impairmeni. A prowsion for the impairmeni of trade debtors is established when ihere is objective eviden thai ihe Charity will noi be able io collett all amounis due according lo the oriwnal terms of the receivables. Pa8e 24
Do¢uSign Envd¢p• ID." 5D8FBDEfyDDA1.W4ffjMEBF292 Lawyers forJU5ti in Libya Notes to the Financial 5tatement5 for the Year Ended 31 August 2020 Cash and Cash equfvalents Cash and cash equivalents compiise cash on hand and call deposits. and other short-temi highly liquid investments that are readity tt)nvertitAe to a known amount of cash and are subject to èn insignifitant fisk of chan8e in value. Tfade creditors Trade creditor5 are obligations to pay for goods or se$ that have been acquired in the ordlnary course of business from supplier5. Accounis payable are dassified as currenl liabilities if the Charity doe5 not have an unconditional right, at the end of the reportina period. to defer seltlement of the creditor for at least e1ve months after the reporting date. If there is an unconditional right to defer senlement for at least twelve month5 after the reporting date. they are presented as non-current liabilitie5. Trade credltors are T¢gnISed initialty al ¢he tr¥n5acllon prlce and subsequently rnea5ured at amgrtised c95t U51n8 the effertive Interest method. 8orrowlnBs Inierest-bearin8 borrowSn8s are Inltially recofded at falr value. nei of transactlon costs. Interest-bearln8 borrowin6s are subseouenlly carried al amoftised c05t. with the difference between Ihe proceeds, net ol Iransaction costs, and the amouni due on redemption bein6 reco8nlsed as a char8e to Ihe Statement ol Financlal Actlvltles over the perlod of the relevant borfowin8. Interest expense Is reco8ni5ed on the ba515 of the effertNe interest rnethod and 15 Included in interest payable and slmllar char8e5. Borrowings are classified a5 current liabilitie5 uft1¢55 the Charity ha5 an unconditional right to dttfer settlemen¢ gf the Ilability for at least twelve m¢nths after the repJrtinB dale. Forelon •xchan8• Transèttions In foreign currencies are iecorded at the rate of exchange at the dale of the transactlon. Monetary assets and liabilities denominated in foragn currencies at the balance sheet date are reported at the rates of exchange prevailirg at that date. The net of all forel8n exchan6e 8aSns and losses is Included In Expenditure on Charitable Activltles. Fund Structure Unrestricted fund5 are available for use at the Trustees's discretion in furtherance of the objectives ol thè Charity. Unrestricted funds are donation5 and other income received or generated for the objects of thè Charity wilhout further specified purpose and are available as Beneral funds. Desi8n3ted funds are unrestricted fund5 earmarked by the managernent board for particular purposes. Restricied funds are Subjected to re5trictyons on their expenditure imp05ed by the donor. Pa8e 25
Do¢uSign Envd¢p• ID." 5D8FBDEfyDDA1.W4ffjMEBF292 Lawyers forJU5ti in Libya Notes to the Financial 5tatement5 for the Year Ended 31 August 2020 Penslons and oiher post retlremeni obl18aon5 The Charity operates a define(J contribution pension stheme which is a pension plan under which fixed contribution5 are paid into a pension fvnd and the Charity has no legal or constructive obligation to pay further contributlons even if the fund does not hold sufficient assets io pay all employees the benefits relaiin8 to employee SeCe In the cuffent and prlor peflods. ContrSbutlons to defiried contribullon plans are recoenlsed In ihe Staiemeni ol Flnanclal A£tfvltSes when thev are due. If contrlbuiion payments exceed the contribuiion due for seThlce, the excess Is reco8nised as a prepayment. FSnanclal Instruments C10$51ftqtlon Flnèncial assets and financlal Ilabilltles are reco8nlsed when the Chaflty become5 a party to the contractual provisions of the In51rument. Flnancial assets are dereco8nised when and only when lal the contractual rl8ht to the cash flows from the flnanclal asset expire or are settled. Ibl the Chariiy transfers to another party substaniialty all of the rSsks and rewards of ownershlp of the flnanclal asset. or Icl the Charlty. desplte havin8 retalned some, but not all, $16nlflcant rlsks ond rewards of ownership, has transferred control of the asset to another party. Financial liabilities and equily instruments are classified according to the substance ol the contradual arran8ernenls entered into. An equity instrument is any contract that evidence5 a residual interest in the assets ol the Charity after deducting all of its liabilities. All financial assets and liabilities are initially measured at transaction price lincludin8 transaction cost51 unless the arrangemenl constitutes a financin8 transaction, the financial asset or financial liability Is measured at the present value of the future payrnents discounted at a market rate of interest for a similar debt instrument. Financial lia'tItIeS arè dereco8nised only when tht obligation spècified in the Contract is distharged. tancelled or expirès. Recoqnltlon ¢7ndmeosurement All linaThcial alS and liabilitles are Inltlalty measured al transactlon prfce Ilndudin8 transactlon costs). except lor those flnancial asseis clasrIed as ai foir value Ihrou8h profil or loss, which afe initially measred ai lalr valve Iwhlch is normally the iransaciion price excludin8 transattion C1$), unless ihe èrranBemeni constituies a financing transaction. If an arranRement cons¢llte$ a financin8 Iransaction, Ihe financial asset or financial liability is measured a¢ the presenl value ol the fltsre paymenls (Jiscoun¢ed al a market rate of Inte51 for a slmllar debt instrument. Financial assets and liabilities are only offset tn the statement of finanaal position when, and only when there exists a legally enforceable right to set off the reco8nised amounts and the Charity intends either to Settle on a net ba515. or to realise the asset and Settle the liability sirnultaneouslv. Financial assets are dere(ogni5ed when and ontv when al Ihe conlraclual ri8hts to the cash flows frorn the financial asset expire or are settled. bl the chartty transfers to another partv Substantially all of the fi5ks and reward5 of ownership of the financial asset. or cl the charity. despite hawng retained 50rne, but not all, significant risk5 and rewards of ownership. has tran5ferTed control of the a55et to another party. Financial liabilities are dereco8ni5ed only when the obligation specified in the contract is di5thar8ed. cancelled or expires. Pa8e 26
Do¢uSign Envd¢p• ID." 5D8FBDEfyDDA1.W4ffjMEBF292 Lawyers forJU5ti in Libya Notes to the Financial 5tatement5 for the Year Ended 31 August 2020 Crltl¢al a¢coyntlngludgements and key sour¢es of estlmwtlon un¢ertalnty In the applicarion of ihe Charily's accouniin8 policies. which are described in thls noie, the Tfusiees are required to make judgements. estimates and assumptions about the carryinR amounts of assets and liabilities that are not readily apparenr from other sources. The estimates and associated assumptions are based on hi5torlcal experience and other faaors that are considered to be relevant. Aciu31 results may dlffer from these esrimares. The estimates and underlwng assumption5 are reviewed on an ongoing basls. Revislons to ccountins estimates are recognised in the period in which the estimate is revised il the revision attects onlv that period, or in the period of the revision and future periods if the revision affects both current and future perlod5. There are no crltical accounting judgements or key source5 01 estimation uncertalnty at the reporting date. 3. Donatlons Unrestrlrt fund5 Total 2020 Total 2019 The Sigrid Rau5in8Trust Donat10Th5 Unrestricted portion ol pioject Income 167.836 4,979 31,389 167,836 4,979 31,389 84,753 8,545 61,525 204.204 204,204 154,823 4. In¢omt from tharStabl actlvlllès Total 2020 Total 2019 Rtsirfttd The Swiss Confederation Royal Kingdom of the Netherlands CFLI Canada 169,744 73.770 169,744 73.770 115,174 IW,071 13,982 108 Dignitv Llbya Transltion Initiatfve Saferworld International Centre for Transltional Jusiice The German Federal Forei8n oifice European Endowment for Democracv Éuro-mediterranean Human RWts Foundation International Media Support Redress 6,449 6,449 451 3,926 88,137 184.462 3,926 88,137 184.462 274,442 2,431 1,241 7,438 4,858 46.480 24.337 46,480 24.337 597,305 597,305 520,196 Pa8e 27
Do¢uSign Envd¢p• ID." 5D8FBDEfyDDA1.W4ffjMEBF292 Lawyers forJU5ti in Libya Notes to the Financial 5tatement5 for the Year Ended 31 August 2020 5. Other Income Unrestrkted funds Total 2020 Total 2019 Rental income 12.(XJO 12.OLK) 11,323 6. Expendlture on ralsln8 funds Dlrert and support costs Total 2020 Total 2019 Allocared support Costs Staff Cost5 21.470 34,284 21,470 34,284 22,322 55.754 55,754 22,322 7. Expendlture on ¢h•vlt¥ble arttvttles Unrestrkled funds Total 2020 Total 2019 Restrlrted Allocated support costs Staff costs 39.885 101,168 63.507 260.885 173.433 103.392 362,053 173,433 3,442 1.692 1,784 2,742 11.779 110,2021 io,c 145.575 263,189 171,373 19,973 389 Projed expenses Project expenses Incidental travel costs Incidental travel tosts 3.442 1.692 1.784 171 Website de5i8n Foreign currency18ainslllosses Forei8n currency18alnsll10s5es Auditors, remuneratlon 2,742 11.779 110.2021 io.c 15,CKIO 146.077 514.038 660,115 615,670 Pa8e 28
Do¢uSign Envd¢p• ID." 5D8FBDEfyDDA1.W4ffjMEBF292 Lawyers forJU5ti in Libya Notes to the Financial 5tatement5 for the Year Ended 31 August 2020 8. Analy519 of governance and sUPPOrt C051$ Support co$ Inlcudtd In tharltable acthiltles *xpendltur• Unre51rkled funds Total 2020 Total 2019 Re5trirted Staff cost5 7,949 20.927 46,551 13.602 3.354 54,5LK) 34,529 3,854 10.509 66,426 5S.137 51 23,961 Admlnlstratlon expenses IT expenses Governance costs 10.509 39.885 63,507 103.392 145,575 9. 5nwnlnglout8olng rewur( Net incoming re59urce5 for the year include.. 2020 2019 Audlt fees Depreciation of lixed asse15 Operating leasè paymènts.. Land and buildings 10.0 3,160 30,OCKI 1s.wo 4,325 30,000 10.Tiusttts remunèratlon and empenses No Trustees, nor any person5 connecied with them. have received any remuneration Irom ihe Charity durin8 the year. No trustees have retdved any reimbursed expenses oi any other beIrit5 from the charity during the year. 11.Staff ¢osts The a88re8ate payroll costs were as lollows.. 2020 2019 Staff costs durlng the year were: Wages and salaries Social security costs Pension c05t5 358,570 34,557 6.198 246,255 28,337 3,985 399,325 278,577 The monthly averaEe number ol persons Ilndudlng senior manaeement teaml employed by the Charlty durlng the year expressed as full time equlvalents was as follows.. Pa8e 29
| 20202019 | |
|---|---|
| NoNo | |
| Directcharitablework | 88 |
| Administrative | 11 |
| 99 |
| 20202019 | |||
|---|---|---|---|
| NoNo | |||
| 60,001-£ | 70,000 | 1 | |
| 80,001-£ | 90,000 | 1- |
| 12.Auditors'remuneration | |
|---|---|
| 20202019 | |
| Auditofthefinancialstatements | 10,00015,000 |
| 14.Tangiblefixedassets | |
|---|---|
| FixturesandComputer | |
| FittingsequipmentTotal | |
| Cost | |
| At1September2019 | 16,39420,30036,694 |
| At31August2020 | 16,39420,30036,694 |
| Depreciation | |
| At1September2019 | 12,10711,94824,055 |
| Chargefortheyear | 1,0722,0883,160 |
| At31August2020 | 13,17914,03627,215 |
| Netbookvalue | |
| At31August2020 | 3,2156,2649,479 |
| At31August2019 | 4,2878,35212,639 |
Do¢uSign Envd¢p• ID." 5D8FBDEfyDDA1.W4ffjMEBF292 Lawyers forJU5ti in Libya Notes to the Financial 5tatement5 for the Year Ended 31 August 2020 15. Debtors 2020 2019 Accrved income IC6,071 8,607 11,114 7,343 Other debt015 114,678 18,457 16.cash and cash equfvalents Z020 2019 Cash at bank 270,879 407.344 17.Credltors: amounts lallln8 due wlthln one y•ar 2020 2019 Trade credltors Other taxatlon and soclal 5ecurlty Other credl¢ors Accruals Deferred income 667 471 9,137 968 1,176 10,0 132,403 Is,0 260,657 144.717 285,762 2020 2019 Deferred Income at be8lnnln8 of year Resources defefred in the period Amounts felea5ed Irom prewious periods 1260,6571 1133.5891 260,657 1214,1751 1260,6571 214,175 Deferred income at year end 1133.5891 1260.657 The charity received the intome in curreni period which will be expended In a future period. Pa8e 31
Do¢uSign Envd¢p• ID." 5D8FBDEfyDDA1.W4ffjMEBF292 Lawyers forJU5ti in Libya Notes to the Financial 5tatement5 for the Year Ended 31 August 2020 18. Funds Balance at I September 2019 Balance at 31 AuKusi 2020 Incofflln8 Resources Transfe Unrestrkted Geneml General fvnds 113.775 216.204 1171.3231 22.463 181,119 R*strkned The Swi$5 Confederation 22,463 169.744 1120,5531 122,4631 49,191 Foundation to Prgrnote Open Societv Oak Foundatlon 1.467 61 11.4671 1611 11.9871 16671 Arab Human Right5 Fund Llbya Transition Initiative ftoyal Kingdom of the Netherlands National Endowment for Oemocracy Redress European Endowmènt for Oemocracy Euro-mediterranean Human Rl8his Foundailon International Media Support Salerworld 1,987 667 7.093 73,769 176,2361 4,626 11.2091 122.8811 I,Isi 11.4561 24.337 2,431 12.4311 1.241 11.2411 146.4801 13.9261 105 683 3.926 CFLI Canada 11051 Oignitv The German Fe(Jeral Forei8n Office 6.450 15.8561 594 li 272.599 12S9.6SSI 12,955 Total re5trlded 38.9J3 597.305 IS44.5451 122.4631 69.200 Total funds 152.678 813.509 1715.8681 250,319 Pa8e 32
Do¢uSign Envd¢p• ID." 5D8FBDEfyDDA1.W4ffjMEBF292 Lawyers forJU5ti in Libya Notes to the Financial 5tatement5 for the Year Ended 31 August 2020 B)l&n¢e at 31 August 2019 september 2018 Komlng Resources Transfers Unrestled Genernl General fvnds 74,280 166,146 1126,7591 113,775 Re5trkled The Swlss ConfederatSon 23.443 115.174 1116.IS41 22,463 Foundation to Promote Open Society Oak Foundation 1,467 61 1,467 61 Arab Human Rights Fund Libya Tran51tion InitiatNe Royal Kingdom ol the Netherlands National Ersdowment for Oemocracy Redress 1,987 216 1,987 667 4SI ICQ.071 192.9781 7,093 2,360 11441 2,360 11,4S61 4.858 16.1701 European Endowment for Oemocracy Euro-mediteiranean Human Ri8hts Foundat*on Internatlonal Medla Support CFLI Canada 2,431 2,431 1.241 7.438 13.982 1.241 683 678 17,4331 114.0671 1201 11051 OIBnitv The German Federal Foreign Offite 11081 274.442 1274.431 li Total re5trided 30,048 1511,233 38,903 Total funds 104,328 686,342 1637.9921 152,678 Pa8e 33
Do¢uSign Envd¢p• ID." 5D8FBDEfyDDA1.W4ffjMEBF292 Lawyers forJU5ti in Libya Notes to the Financial 5tatement5 for the Year Ended 31 August 2020 Purp05es of restrlcted fvnds Restricted income received during the year was used in compliance with grant conditions for the following purposes.. Foundation to Promote Open Socftety To promote human rights and the esublSshmeni of accountable, democraiic struaures In transltional Libya bv enhancing the independence of judiciary. pursuing advocary. and raisin8 public awareness about laws and governlng models to augment active citizen eng38ement. Notlon¢71 Endowmentfor Demornjcy. Internotionolmediq Support gnd the Llbyo Trqn5itron Iniriotfve Contribution to prornote public awarene55 of the value ol freedom ol expression in Libya, develop the capacitv of key freedom of eMpre55ion Stakeholders and to advocate for the adherence of le831 measures Sn Libya with International human rights law and best practices. REDRESS, DIGNITY. ond the Lsbyon Tronsition Initiot Contribution to anti-torturè and enlorced disappearantè aetiwti& to promote awareness of the absolute prohibition ol torture and eThforced disappearance amon8St all Libyans. develop the capacity of lawyer5 and dottors respondin8 to the legal and rehabilitative neetls of survivors ol these climes, to engage national actors to improve the èdequacy ol state response and policy con¢efnin8 Violations and to carry out strate8ic litl8ation to encoura8e the amendmeni ol harmful state praciice. rhe swiss Conlederation Contribution to the Advocacy and Outreach Programme - io ensure that core human fl8hts concerns are a priority consideration durin8 the decision makin8 processes ol domestic. re8ional and internatlonal The Swiss Conlederotion ond The Royul Kingdom ol the Netherlonds Contribution to the Accounlability and Transitional Justice Programme - to work wlth and SUPPOft actors in Libya to document human ri8hts violations and store them securely so that they may be used as evidence in future truth and reconciliation efforts. CFLI Conudo Contribution to outreach activitie5 aiming to foster engagement among Students and young people in transitional justice and international law through a rnooting cornpetition. The Gennon FederulForeign Office Contribution to the Accountability and Transitional Justice and Ad¥ocary and Outreach Proyarnrne5 for work to prornote accountability lor international crirne5 using international methanism5 alon85ide effort5 to build the capacity of and opportunitie5 for grassroot5 partners to engage with such rnechanisrns. Pa8e 34
Do¢uSign Envd¢p• ID." 5D8FBDEfyDDA1.W4ffjMEBF292 Lawyers forJU5ti in Libya Notes to the Financial 5tatement5 for the Year Ended 31 August 2020 19.Analy519 of net assets between fvrrfls Unrestrkled funds General Tgtal fund5 at 31 Au8USI 2020 Rtstrfrttd lunds Tangible fixed assets Current as5et5 9,479 316.3S7 1144,7171 9,479 385,S57 1144,7171 69,2Ch) Current liabilitles Total net assets 181,119 69,2 250,319 Unrrftrkted lund$ General Total fvnds at JI Au8USt 2019 Restrlrted fvnds Tangible fixed assets Current asset5 12.639 386.790 1285.7621 12.639 425,801 1285,762 39,011 Current Ilabilitles Total nei assets 113.667 39,011 152,678 20.Analysls of net funds At I September 2019 At 31 Au8ust 20ZO Cash flow Cash at bank and hand 407.344 1136,4651 270,879 407.344 1136,4651 270,879 At I September Nnancln8 ¢ash 20 At 31 Au8USt 2019 Cash at bank and In hat)d 312.978 94,366 407,344 312.978 94.366 407,344 21. Related party traMarti¢Jns Therè wère no rèlated party iransartions in thè year. Pa8e 35