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← Lawyers For Justice In Libya

2023-12-31-accounts

Company registration number: 07741132 Charity registration number: 1152068

Lawyers for Justice in Libya

(A company limited by guarantee)

Annual Report and Financial Statements

for the Period Ended 31 December 2023

Lawyers for Justice in Libya

Contents

Reference and Administrative Details 1
Trustees' Report 2-11
Independent Auditors' Report 12-14
Statement of Financial Activities 15-16
Balance Sheet 17
Statement of Cash Flows 18
Notes to the Financial Statements 19-33

Lawyers for Justice in Libya

Reference and Administrative

Trustees Andrew Balfour Mervet Mhanni Lutz Oette Mariam Elhadri Fayruz Abdulhadi (Appointed 3 May 2023) Ghazi Gheblawi (Appointed 25 January 2023) Key Management Personnel Elham Saudi, Executive Director Fatou Kane, Finance and HR Director Principal Office First Floor, 124-128 City Road (New offices in current year) London EC1V2NJ Registered Office 8 Blackstock Mews Islington London N4 2BT Company Registration Number 07741132 Charity Registration Number 1152068 Bankers National Westminster Bank Plc 2a Charing Cross Road London WC2H 0PD Auditor Haysmacintyre LLP (Appointed on 26 January 2024) Chartered Accountants and Registered Auditors 10 Queen St. Place London EC4R 1AG

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Lawyers for Justice in Libya

Trustees' Report

The Board of Trustees (the Board or the Trustees ) presents its annual report and financial statements for the period ended 31 December 2023. In accordance with the Companies Act section 392, the Trustees have altered the accounting reference date from 31 August to 31 December. The financial statements are for the period from 1 September 2022 to 31 December 2023. This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies’ regime, and correspondingly exemption has been taken from preparing a Strategic Report.

Objectives and activities

Aims and objectives.

Lawyers for Justice in Libya ( LFJL , or the Charity ) is incorporated for the public benefit to promote human rights as set out in the Universal Declaration of Human Rights (including, without limitation, by defending justice and promoting the rule of law) in Libya (and, to the extent consistent with the Charity’s primary objects, in other countries) in such ways as its Trustees think fit, by all or any of (but not limited to) the following means:

The Charity has the power to do anything which is calculated to further its objects (as set out above) or is conducive or incidental to doing so. In particular, the Charity has the power:

(i) to engage in political activities provided that the Trustees are satisfied that the proposed activities will further the purposes of the Charity to an extent justified by the resources committed and the activities are not the dominant means by which the Charity carries out its objects. These political activities may include (but are not limited to):

(ii) to provide and assist in the provision of money, materials or other help;

(iii) to organise and assist in the provision of education;

(iv) to publish books, pamphlets, reports, leaflets, journals, films, tapes and instructional matters on any media;

(v) to promote, encourage, carry out or commission research, surveys, studies or other work, making the useful results available;

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(vi) alone or with other organisations to seek to influence public opinion and make representations to and seek to influence governmental and other bodies and institutions regarding the development and implementation of appropriate policies provided that all such activities shall be conducted on the basis of well founded, reasoned argument and shall in all other respects be confined to those which an English charity may properly undertake; (vii) to consult all instruments relating to human rights and private and public international law at both regional, national and international levels;

(viii) to conduct litigation when appropriate; and (ix) to raise funds.

Objectives for the period

Promote the observance of human rights standards

LFJL sought to ensure that the laws, policies and activities undertaken by the Libyan state were consistent with its human rights obligations and international standards, as outlined in the Constitutional Declaration, international human rights treaties to which it is party and the Universal Declaration of Human Rights.

Pursue engagement in international and domestic advocacy

LFJL engaged with international and regional human rights mechanisms which support the development of state structures that promote and protect human rights and seek accountability for human rights violations.

Develop the capacity of national civil society and legal actors

LFJL continued to prioritise developing the capacity of civil society groups to become more sustainable and to engage and make use of human rights mechanisms. LFJL further sought to increase the access of such individuals to training in human rights related issues and to encourage relevant stakeholders to make use of such knowledge effectively.

Increase public awareness of human rights related issues

LFJL sought to identify the core human rights issues which affect Libyan society and promote their discussion to increase public awareness, understanding and respect for human rights.

Strategies

LFJL works across several programmes in a holistic fashion, encouraging activities to complement one another and working to grow from previous experiences in order to promote greater impact. LFJL primarily pursues its objectives through seven types of activities, all of which seek to make use of the organisation’s institutional legal expertise:

Research

LFJL’s research aims to contribute to policy and civil society thinking on human rights, the rule of law and justice issues in Libya, and internationally, by considering Libya as a case study. LFJL’s research seeks to offer precise and informed recommendations that it can action through its work and share with stakeholders through reports, workshops and events.

Capacity Building

LFJL regularly organises online and in person human rights training activities in order to provide technical assistance to key stakeholders and to assist the development of grassroots elements of Libyan civil society. It works in partnership with several like-minded organisations and individuals in order to advance human rights objectives. As well as technical training, LFJL provides material support through interventions designed to foster the resilience and sustainability of the civil society organisations with which it works.

Advocacy

LFJL regularly provides its opinions and advice on the impact of policies, practices, laws and standards, at both the international and national level, to encourage consistency with international human rights standards. This involves

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the participation of LFJL staff in various assemblies and processes of international, regional and domestic institutions, engaging in public speaking and events, and publishing commentaries on human rights developments.

Outreach

LFJL carries out numerous activities that intend to advance the knowledge and engagement of the Libyan public with human rights issues and an international audience on the Libyan situation. These activities include targeted campaigns, the release of films, podcasts and reports on human rights related issues, direct engagement through events and online activities, as well as regular press statements and Op-Eds.

Accountability

Through supporting accountability activities, such as strategic litigation, legal interventions, documentation, monitoring and reporting, LFJL seeks to secure opportunities for legal redress for those who have suffered as a result of human rights violations. In doing so, LFJL aims to promote the development of jurisprudence, policy and law which are consistent with, and promote, international human rights standards in order to combat the culture of impunity and ensure that all individuals in Libya can claim their rights and access justice.

Support for human rights defenders at risk

LFJL operates the Ali Nouh Fund for Human Rights Defenders ( HRDs ) which is set up so that human rights defenders can apply to receive urgent assistance if they are at risk due to their human rights work. The fund is an important resource for human rights defenders in Libya, especially given the increasingly shrinking space for civil society.

Public benefit

In shaping the objectives for the period and planning the Charity’s activities, the Trustees referred to the guidance contained in the Charity Commission’s general guidance on public benefit. The Charity believes that the activities will contribute to the following positive developments in Libyan society:

The Charity’s aims intend to benefit:

The Trustees confirm that they have complied with the requirements of section 4 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

Achievements and Performance

Law

LFJL worked on three universal jurisdiction cases and filed, to the UN Human Rights Committee, two cases relating to violations against HRDs, and one case of violations committed against a migrant in Libya. LFJL is working on a submission on behalf of a woman activist subjected to online violence to the Committee on the Elimination of Discrimination Against Women. LFJL, together with the SOAS Human Rights Clinic, is preparing a submission based on Article 20 of the UN Convention Against Torture to the UN Committee Against Torture. We are in touch with the International Criminal Court ( ICC ) to support investigations and strengthen outreach and communication with victims and affected communities. We participated in the Assembly of States Parties to the

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Trustees' Report

ICC in 2022 and 2023, and the ICC-NGO Roundtables, to convey our concerns, and those of our partners, regarding the ICC’s slow progress and insufficient outreach.

We are building our partners’ capacity to use universal jurisdiction through training devised for and delivered on our e-learning platform, Adala Academy, and an in-person workshop. We also developed the “Universal Jurisdiction Network for Libya” bringing together lawyers and key NGOs with universal jurisdiction expertise and experience in target jurisdictions in Europe and the United States.

We are updating our casework policy and procedures to reflect lessons learned and to reflect a review of our litigation work by an independent consultant to identify how to strengthen gender and victim aspects in our work.

Research and Capacity Building

LFJL hosted its second CSO Academy in London supporting 18 members of Libyan civil society. In addition to training on core skills needed to establish and run a civil society organisation ( CSO ), it also arranged meetings with organisations working on similar topics to participants and a donor Q&A session. LFJL also launched an online version of the CSO Academy on Adala Academy.

LFJL is finalising an advocacy and campaigning online course on Adala Academy focusing on international advocacy before UN mechanisms and the European Union and planning and running successful campaigns.

LFJL, in collaboration with partners, has finalised a report highlighting abuses committed in prisons in East Libya, documenting the experiences of torture, ill-treatment, and enforced disappearances of 28 current and former detainees. The testimonies will inform submissions to relevant special procedures.

LFJL finalised a report on the crackdown on civil society showing the treatment that HRDs face and the draconian restrictions governing CSOs in Libya. The report considers, in particular, discrimination against women and the way that religious authorities fuel public opinion against women HRDs. The report will inform submissions to special procedures.

LFJL also conducted a mapping of women’s rights, and women-led, organisations to understand better the landscape in this regard: 54 organisations and 23 activists took part. In addition to providing technical support to partner organisations, LFJL will issue core grants to help support their growth and resilience.

Advocacy and Outreach Programme

In parallel, the Advocacy and Outreach Programme worked to advocate the cases and research themes at the domestic, regional and international levels.

To combat the shrinking space for civil society, LFJL joined Libyan and international organisations in sustained advocacy on the protection of civil society in Libya and provided recommendations on how to do so. These efforts included a side event around the 54th Human Rights Council Session looking at the crackdown on civil society, where LFJL provided the gendered lens to the impact this crackdown has had on women in particular.

LFJL has continued to advocate for improved engagement by the ICC on the Libya file. Following a campaign last year highlighting our concerns, LFJL has observed improved engagement, particularly by the outreach team, which carried out a series of meetings with Libyan civil society to increase outreach and understanding of the work of the ICC. The outreach team conducted two online consultations and held its first in-person meeting in Tunis in November 2023, to which LFJL contributed.

LFJL conducted eight advocacy missions providing expertise and recommendations in relation to the agenda for the 52nd session of the UN Human Rights Council calling to strengthen international monitoring and investigative efforts by advocating for a follow-up mechanism to the Fact-Finding Mission in Libya, whose mandate ended in March 2023.

Communications

The Charity shared its messaging and work through targeted outputs on various mediums. LFJL organised the third Annual Justice Lecture, “Building Justice: Criminal Accountability and the Road to Peace”, in partnership with the Centre for Human Rights in December 2022 at SOAS. Presented by US Ambassador-at Large for Global Criminal Justice Beth van Schaack, the lecture reflected on opportunities to combat atrocity crime and pursue accountability around the world, including Libya. The event was attended by over 200 participants both online and in person.

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Following the collapse of two dams in Derna on 11 September 2023, LFJL as part of the Accountability Action Group sought to advocate for the demands of Derna residents and other affected communities in eastern Libya. The 2023 Annual Justice Lecture, “Climate Justice: from Katrina to Derna, in Search of Accountability” saw climate lawyer Colette Pichon Battle examine how corruption and institutional failure contribute to climate change, and how climate change can exacerbate corruption and inequality.

To continue supporting HRDs under threat, LFJL launched a fundraising campaign to support its Ali Nouh Fund for HRDs raising over £5,000.

LFJL launched its quarterly Libya Accountability Update to provide an analytical reading of Libyan accountability issues. LFJL has released three newsletters and will continue to do so.

LFJL launched a four-part animated series of the LFJL Explains segments of its Libya Matters podcast to make key themes more accessible.

Challenges

The security situation in Libya continues to challenge the sensitive aspects of LFJL’s work, with the Internal Security Apparatus and the Civil Society Commission systematically targeting members of NGOs and international NGOs. LFJL has continued its security training to partners, put in place further safeguarding measures and made its Ali Nouh Fund available to more people at risk.

LFJL has steadily grown throughout the period, which required increasingly formalised organisational practices and policies, and support to staff as they navigated and absorbed the growth. In addition to a Code of Conduct, LFJL introduced policies on finance, expenses, whistleblowing, anti-corruption and bribery, and anti-harrasment and bullying. It continues to grow its administrative function, with the Finance Director taking on HR functions and further policies and practices being developed with the support of leading coaches.

The limited funding available for projects in Libya remains a challenge, particularly as funding from key state donors is often subject to shifting national government priorities and unpredictable budget cycles. LFJL has reviewed its policies around reserves and is working to fundraise for unrestricted income which is invaluable to enable activities to continue between funding cycles and to ensure LFJL can retain its highly valued team, with whom LFJL’s partners have built trust.

Organisational Activities

The Charity continued its fundraising activities for new project activities and additional core organisational activities over the course of the 2022-2023 period, namely:

  1. Funding for new project activities – The Charity sought financial support to enable further activities to be carried out, namely new projects that aim to increase the resilience of Libyan civil society by strengthening the foundations on which organisations are built and to increase accountability for human rights violations in Libya.

  2. Support for core organisational activities – The Charity’s core support was provided by a grant from the Sigrid Rausing Trust which ends in 2024. Contributions to overheads were also included in project grants in order to support overhead costs proportionate to the performance of related activities.

  3. Donations - The Charity is a registered charity and has welcomed solicited and non-solicited private donations from individuals, which are used to support activities and vital core costs.

Objectives for 2024

LFJL aims to continue its efforts with regards to the promotion of human rights and the establishment of the rule of law in Libya. It intends to pursue its objectives as set out in its Articles of Association through the following activities:

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Research and Capacity Building – We will continue to contribute to policy and civil society thinking on human rights, the rule of law, and justice issues in Libya. The programme offers precise and informed recommendations, which LFJL builds into its work and shares with stakeholders through reports, workshops, and events. The programme regularly partners with civil society organisations, Libyan lawyers and activists, and world leading academic institutions to ensure its activities reflect a diverse range of perspectives and are of the highest quality. The programme is looking forward to growing its e-learning platform, Adala Academy, to ensure more reach for its capacity building activities and to holding the annual CSO Academy aimed at supporting the building of professional and resilient CSOs in Libya.

Advocacy and Outreach – Alongside our own international advocacy activities, we will continue to empower and collaborate with national NGOs so that they may also engage in such forums and pursue joint advocacy targets. The programme will continue to address the lack of public awareness of human rights principles and the value they offer through the production of informative multimedia campaigns, media materials and podcasts on human rights issues.

Law – We will continue to grow and develop LFJL’s networks and its Human Rights Archive, and advocate for the implementation of laws and policies that support accountability and a transitional justice mechanism that is objective, non-political and inclusive of all groups and communities in Libya. In particular, LFJL will continue to expand its accountability work to take on cases relating to ongoing crises for which there is currently no accountability, including in relation to migrants, sexual gendered based violence and violations in places of detention.

Financial Review

Over the 2022-23 financial period, LFJL prioritised increasing its funding streams for core income by securing contributions to overheads from project grants in order to support overhead costs proportionate to the performance of related activities. These initiatives were realised over the course of the period, as the Charity successfully engaged new project funding across all its programming.

During the financial period, the Charity received income of £2,430,340 (2022: £784,283) and had annual expenditure of £ 2,387,656 (2022: £1,079,938) giving net income for the year of £42,684 (2022: (£331,655)).

Reserves Policy

In June 2024, the Trustees adopted a new reserves policy. Almost all of LFJL’s funding is either general funding by way of grants for its core needs within a specified period or funding restricted to a specific project. The aim of our reserves policy is to set aside reserves of unrestricted income which can be used for charitable use during periods where anticipated income drops significantly or where unexpected expenses arise and also to enable LFJL to pursue charitable activities for which restricted sources of funding have not yet been secured or are unavailable. In these scenarios, the reserves are intended to meet LFJL’s liquidity needs, to enable the Charity to function in the short term to take remedial action, including, for example, by fundraising and reducing its cost base, or to enable an orderly wind down in the unlikely event that this became necessary. The Board decided at its meeting in June 2024, based on the charity’s financial position at that time, that a target minimum level of reserves should be £335,000. This decision was based upon an analysis of stress scenarios and the costs that could be incurred in those scenarios.

As of 31 December 2023, LFJL had unrestricted reserves of £209,855 (2022: £182,362), which is below the target reserve policy figure. Management and the Trustees are working to supplement LFJL’s reserves to achieve the target reserve level, through diversifying sources of unrestricted funding. The Board will regularly monitor the level of reserves and at least annually review the target level of reserves based on the Charity’s income and expenditure at that time.

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Trustees' Report

Going Concern

In light of the level of resources and having considered requirements going forwards, the Trustees are content that the Charity is a going concern and so have adopted the going concern basis in these financial statements.

Principal Funding Sources

‘Costs of Raising Funds’ activities over the period included financial management of grants, communications and engagement, and fundraising activities.

Structure, Governance and Management

Nature of governing document

LFJL is a company limited by guarantee, incorporated on 15 August 2011. The Charity is governed by its Memorandum and Articles of Association, as amended. It was registered as a charity with the Charity Commission on 17 May 2013. In the event of the Charity being wound up, all members present and 12 months past are required to contribute an amount not exceeding £10.

Recruitment and Appointment of Trustees

The Charity currently has six trustees, two of whom were appointed during the financial year: Ghazi Gheblawi and Fayruz Abdulhadi. During the year, the Board established a finance sub-committee to which it delegated certain functions and processes that the sub-committee reports on to the Board.

New trustees may be appointed by ordinary resolution of the members of the Charity or by a resolution of the directors of the Charity, provided that a trustee appointed by the directors must retire at the next annual general meeting and must not be taken into account by the directors who are to retire by rotation.

In any case where, as a result of death, bankruptcy or other events the Charity has no members and no directors, the Charities Commission, or its successor institution, or if no such institution exists, the personal representatives of the last member to have died have the right, by notice in writing, to appoint a person to be a director. Where two or more members die in circumstances rendering it uncertain who was the last to die, a younger member is deemed to have survived an older member.

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Induction and training of Trustees

Incoming Trustees receive a full induction that covers the Charity’s mission, values and activities; the role of trustees; key policies; strategic plan; legal status and regulatory guidance; governance; and management. Following appointment, all Trustees receive information regarding their responsibilities under the Charities Act which they are required to read and evidence their comprehension of, and consent to, by means of signed declaration.

Organisational Structure

The Trustees are responsible for the overall approval of the Charity’s administrative actions and conduct. Their approval is notably sought by the Executive Director prior to significant financial transactions, including in relation to employment of key staff.

The Executive Director is authorised to act in the name of the Charity and on its behalf in connection with the dayto-day management of the Charity, and to do all such acts or things as in her sole and unfettered discretion she determines are necessary, desirable or appropriate, in connection with such management.

The Executive Director was assisted in the implementation of administrative and charitable activities in the period by the staff in London which included the operations team led by the Finance and HR Director, whose role was created in the financial year, three programme teams led by their Heads of Programme, the Communications department led by the Communications Manager, and the Strategic Gender Advisor. She is further supported by consultant coordinators, researchers and officers based in Libya, Tunisia and elsewhere. LFJL also engages members of its pool of Research Fellows to produce distinct pieces of research relating to their areas of expertise.

LFJL runs a rolling voluntary internship programme that offers recent graduates and postgraduates the opportunity to gain hands-on experience with a human rights NGO. Subject to office capacity, internships are typically offered on a three-month term. When relevant staff positions become available, past and present interns will be given notice of such vacancies when they are advertised publicly. This enables the organisation to grow organically and to make use of knowledge acquired during internships.

Relationship with collaborative partners

Throughout the reporting period, LFJL worked closely with several civil society organisations. LFJL partnered with Europe-based NGOs on accountability efforts including universal jurisdiction cases. It worked with the International Commission of Jurists to provide training to Libyan lawyers. LFJL collaborated with the Centre for Human Rights at SOAS on its two Annual Justice Lectures during the period and on research for case submissions. It also entered into a new partnership with the Women’s International League for Peace and Freedom on its Women, Peace and Security focused work to support women-led and feminist organisations in Libya. The security situation in Libya remained unstable over the period, with multiple attacks being documented against civil society members, legal professionals and human rights activists. LFJL is mindful of its public activities in Libya in order to mitigate risks to partners, agents and Charity beneficiaries.

Major risks and management of those risks

The Trustees have adopted a policy on risk and a risk assessment framework. The Trustees have given consideration to the major risks to which the Charity is exposed and satisfied themselves that systems or procedures are established in order to manage those risks.

The Trustees consider the risk assessment on a regular basis in order to discuss significant financial, governance, operational, legal and reputational developments experienced or likely to be experienced by the Charity. During

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these meetings, potential risks are raised and strategies to mitigate identified risks are discussed by Trustees during these meetings and, where appropriate, resolutions are passed.

The principal risks and uncertainties facing the Charity include security concerns to members of LFJL’s team and partners based in Libya and or attending events in Tunisia as a result of the crackdown on civil society and the sensitive work that they undertake. To mitigate that risk, the Charity has devised ways of carrying out its work discreetly, and is sensitive in its public facing communications. Further, the Charity has devised and funded the Ali Noah Fund for Human Rights Defenders to ensure that it can offer urgent protection and relocation support to those with whom it works as well as other human rights defenders at risk.

Another key risk identified by the Trustees is around the Charity’s income generation, as project funding cycles can fluctuate and donors, particularly states, can change their funding priorities at short notice. Further, generating unrestricted core income is essential but challenging. Connected with this, the Trustees have reviewed the Charity’s policy and practices around reserves, seeing this as key to managing LFJL’s financial risk. The strategy to mitigate these concerns is to: pro-actively maintain its key relationships, diversify its income streams, build its unrestricted reserves, and undertake clear scenario planning to identify and manage the risk of any loss of income.

Digital security is another key risk for LFJL due to the sensitivity of its work, the online nature of its activities and the threat of hacking. In recent years, LFJL has built its awareness of digital security threats and upgraded its I.T. infrastructure. To mitigate the digital security risk further, the Charity will continue to work towards a high standard of digital security protection, review its cyber insurance and engage with security experts for detailed technical assessments and training.

Statement of Responsibilities

Statement of Trustees' Responsibilities

The Trustees (who are also the directors of Lawyers for Justice in Libya for the purposes of company law) are responsible for preparing the Trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.

Company law requires the Trustees to prepare financial statements for each financial period. Under company law the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

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The Trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Disclosure of information to auditor

Each Trustee has taken steps that they ought to have taken as a Trustee in order to make themselves aware of any relevant audit information and to establish that the Charity' s auditor is aware of that information. The Trustees confirm that there is no relevant information that they know of and of which they know the auditor is unaware.

Appointment of auditor

The Trustees have appointed Haysmacintyre LLP to act as auditors in accordance with section 485 of the Companies Act 2006.

Small companies provision statement

This report has been prepared in accordance with the small companies regime under the Companies Act 2006.

The annual report was approved by the Trustees of the Charity on 2 August 2024 and signed on it behalf by:

Andrew Balfour

............................................... Andrew Balfour

Chairperson of the Board of Trustees

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Independent Auditor's Report to the Members of Lawyers for Justice in

Opinion

We have audited the financial statements of Lawyers for Justice in Libya (the 'Charity') for the period ended 31 December 2023 which comprise Statement of Financial Activities, statement of cashflows, balance sheet and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the Annual Report and Financial statements other than the financial statements and Auditor’s Report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection 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 materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

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Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees’ Report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees for the financial statements

As explained more fully in the trustees’ responsibilities statement set out on page 10 , the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Based on our understanding of the charitable company and the environment in which it operates, we identified that the principal risks of non-compliance with laws and regulations related to company law and applicable employment regulations and we considered the extent to which non-compliance might have a material effect on the financial statements. We also considered those laws and regulations that have a direct impact on the preparation of the

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financial statements such as Companies Act 2006 and the Charities Act 2011, and consider other factors such as payroll tax.

We evaluated management’s incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of override of controls), and determined that the principal risks were related to posting inappropriate journal entries to revenue and management bias in accounting estimates. Audit procedures performed by the engagement team included:

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an Auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members, as a body, for our audit work, for this report, or for the opinions we have formed.

Steven Harper (Senior Statutory Auditor) 10 Queen Street Place For and on behalf of Haysmacintyre LLP, Statutory Auditor London Date: 2 August 2024 EC4R 1AG

Page 14

Lawyers for Justice in Libya

Statement of Financial Activities (incorporating the Income and Expenditure Account)

Notes
Income
Donations
2
Charitable activities
3
Other Income
4
Total income
Expenditure
Raising funds
Charitable activities
5
Total expenditure
5-7
Net income / (expenditure)
Transfers between funds
14
Net movement in funds
Total funds brought forward
14
Total funds carried forward
14		 Unrestricted
funds For Period
ended 31
December 2023
25,826
150,000
33,212
209,038
58,798
156,584
215,382
(6,344)
33,837
27,493
182,362
209,855		 Restricted
funds For
Period ended
31 December
2023
3,025
2,218,277
-
2,221,302
-
2,172,274
2,172,274
49,028
(33,837)
15,191
119,630
134,821		 Total funds
For Period
ended 31
December
2023
28,851
2,368,277
33,212
2,430,340
58,798
2,328,858
2,387,656
42,684
-
42,684
301,992
344,676		 Total funds
For the year
ended 31
August 2022
(Re-
presented)
15,496
726,787
6,000
748,283
41,173
1,038,765
1,079,938
(331,655)
-
(331,655)
633,647
301,992

Page 15

Lawyers for Justice in Libya

Statement of Financial Activities (incorporating the Income and Expenditure Account)

Note
Income from:
Donations
2
Charitable activities
3
Other income
4
Total Income
Expenditure on:
Raising funds
Charitable activities
5
Total Expenditure
5-7
Net expenditure
Transfers between funds
Net movement in funds
Reconciliation of funds
Total funds brought forward
14
Total funds carried forward
14		 Unrestricted
Funds
Year ended
August 2022
£
15,496
150,000
6,000
171,496
(13,399)
(290,518)
(303,917)
(132,421)
61,255
(71,166)
253,528
182,362		 Restricted
Funds
Year ended
August 2022
£
-
576,787
-
576,787
(27,774)
(748,247)
(776,021)
(199,234)
(61,255)
(260,489)
380,119
119,630		 Total
Year ended
August 2022
£
15,496
726,787
6,000
748,283
(41,173)
(1,038,765)
(1,079,938)
(331,655)
-
(331,655)
633,647
301,992

All of the Charity's activities derive from continuing operations during the above two periods. There were no other recognised gains or losses other than those listed above and the net income for the year.

Page 16

Lawyers for Justice in Libya

(Registration number: 07741132) Balance Sheet as at 31 December

Note
Fixed assets
Tangible assets
9
Current assets
Debtors
10
Cash at bank and in hand
Total Current Assets
Creditors: Amounts falling due within one year
13
Net current assets
Net assets
Funds of the Charity:
Restricted funds
Unrestricted funds
Total funds
14		 31
December
2023
£
33,539
389,017
147,114
536,131
(224,994)
311,137
344,676
134,821
209,855
344,676		 31
August
2022
£
-
129,227
259,008
388,235
(86,243)
301,992
301,992
119,630
182,362
301,992

The financial statements on pages 15 to 33 were approved by the Trustees, and authorised for issue on 2 August 2024 and signed on their behalf by:

Andrew Balfour

......................................... Andrew Balfour Chairperson of the Board of Trustees

Page 17

Lawyers for Justice in Libya

Statement of Cash Flows for the Period Ended 31 December 2023

Note
Cash flows from operating activities
Net cash (expenditure)/income
Adjustments to cash flows from non-cash items
Depreciation
Increase in provisions
Working capital adjustments
Decrease/(increase) in debtors
10
Increase in creditors
13
Decrease in deferred income
Net cash flows from operating activities
Net increase/(decrease) in cash and cash equivalents
Cashflows from investing activities
Purchase of tangible fixed assets
Net increase/(decrease) in cash and cash equivalents
Opening Cash and cash equivalents
Closing Cash and cash equivalents		 Period
Ended 31
December
2023
£
42,684
5,182
33,292
81,158
(259,790)
105,459
-
(154,331)
(73,173)
(38,721)

(111,894)
259,008
147,114		 Year Ended
31 August
2022
£
(331,655)
7,111
-
(324,544)
326,951
37,512
-
39,919
39,919
-
39,919
219,089
259,008

All of the cash flows are derived from continuing operations during the above two periods.

Page 18

Lawyers for Justice in Libya

Notes to the Financial Statements for the Period Ended 31 December 2023

1 Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Company information

Lawyers for Justice in Libya is a charitable company limited by guarantee and is registered and incorporated in England and Wales. The registered office is 8 Blackstock Mews Islington London N4 2BT.

The charitable company’s principal activities and nature of its operations are disclosed in the Trustees’ report.

Statement of compliance

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (effective 1 January 201) - (Charities SORP (FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Basis of preparation

LFJL meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes. The period financial statements covers a period of 16 months (Prior year 12 months) due to a change in year end from 31 August to 31 December.

The financial statements are presented in Sterling (£) and figures are shown to the nearest whole pound.

Going concern

The financial statements have been prepared on a going concern basis.

The Trustees are content that the Charity is a going concern and so have adopted the going concern basis in these financial statements. When determining whether to adopt the going concern basis for the financial statements, the Trustees considered the Charity’s secured and prospective income for the upcoming 12 months, its liabilities, its levels of reserves, its opportunities to secure additional income and in particular to build its reserves, options for reducing its expenditure and the risks to the Charity.

The Trustees are satisfied there are no material uncertainties in making the assessment that the Charity is a going concern.

Income

All income is accounted for when the charity has entitlement to the funds, the amount can be quantified and receipt of the funds is probable. Where income is received in advance of providing services, it is deferred until the charity becomes entitled to that income.

All income is reported gross. Any fee charged for fundraising by third parties and deducted from the amount collected before it is remitted to the charity is not offset against the fundraised income recognised in the financial statements but is reported as a fundraising expense.

Page 19

Lawyers for Justice in Libya

Notes to the Financial Statements for the Period Ended 31 December 2023

a) Donations and legacies

Donations are recognised when there is evidence of entitlement, receipt is probable and the amounts can be measured reliably. Where a donor has specified certain terms and conditions, the charity evaluates whether these conditions can be met before claiming entitlement.

Entitlement to a legacy is assumed when there is sufficient evidence that a gift has been left to the charity, usually through the notification of a will. Receipt of a legacy is deemed probable when there has been a grant of probate and it has been established that there are sufficient assets in the estate to pay the legacy and there are no conditions attached to the legacy that are outside the control of the charity, or uncertainty around the receipt of this gift. Income from pecuniary legacies is recognised upon notification or receipt if earlier.

b) Investment income

Investment income is included when receivable.

c) Charitable activities

Income from charitable activities includes income received under contract or where entitlement to grant funding is subject to performance and specific deliverables conditions is recognised as earned (as the related goods or services are provided). Grant income included in this category provides funding to support performance activities and is recognised where there is entitlement, probability of receipt and the amount can be measured with sufficient reliability. Income is deferred when funding is received in advance of the commencement of the work being undertaken.

Expenditure

Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates.

All costs are allocated between the expenditure categories of the Statement of Financial Activities on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, others are appointed on an appropriate basis e.g. staff costs by the time spent, floor areas, per capita or estimated usage.

a) Raising funds

Costs of raising funds comprise the costs incurred in attracting voluntary income and costs incurred on activities that raise funds.

b) Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

c) Other expenditure

Governance costs principally comprise of legal fees and auditor's fees and are allocated as part of support costs, according to the SORP.

d) Other Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense.

Page 20

Lawyers for Justice in Libya

Notes to the Financial Statements for the Period Ended 31 December 2023

e) Support costs

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.

f) Governance costs

These include the costs attributable to the Charity’s compliance with constitutional and statutory requirements, including audit, strategic management and Trustees’ meetings and reimbursed expenses.

Taxation

The Charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Tangible fixed assets

Tangible fixed assets are capitalised and stated at cost less depreciation.

Depreciation and amortisation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Asset class Depreciation method and rate
Fixtures and fittings 25% reducing balance
Computer equipment 25% reducing balance

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the Charity will not be able to collect all amounts due according to the original terms of the receivables.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the Charity does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Page 21

Lawyers for Justice in Libya

Notes to the Financial Statements for the Period Ended 31 December 2023

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Contingent liability

The charity discloses any possible but uncertain obligations or present obligations that are not recognised because a transfer of economic benefits to settle the possible obligation is not probable or the amount of the obligation can not be estimated reliably.

Foreign exchange

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the balance sheet date are reported at the rates of exchange prevailing at that date.The net of all foreign exchange gains and losses is included in Expenditure on Charitable Activities.

Fund structure

Unrestricted funds are available for use at the Trustees’ discretion in furtherance of the objectives of the Charity. Unrestricted funds are donations and other income received or generated for the objects of the Charity without further specified purpose and are available as general funds.

Designated funds are unrestricted funds earmarked by the management board for particular purposes.

Restricted funds are subjected to restrictions on their expenditure imposed by the donor.

Pensions and other post retirement obligations

The Charity operates a defined contribution pension scheme which is a pension plan under which fixed contributions are paid into a pension fund and the Charity has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised in the Statement of Financial Activities when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Financial instruments

Classification

Financial assets and financial liabilities are recognised when the Charity becomes a party to the contractual provisions of the instrument.

Financial assets are derecognised when and only when (a) the contractual right to the cash flows from the financial asset expire or are settled, (b) the Charity transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or (c) the Charity, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements made. An equity instrument is any contract that evidences a residual interest in the assets of the Charity after deducting all of its liabilities. All financial assets and liabilities are initially measured at transaction price (including transaction costs) unless the arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled or expires.

Page 22

Lawyers for Justice in Libya

Notes to the Financial Statements for the Period Ended 31 December 2023

Recognition and measurement

All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through profit or loss, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Financial assets and liabilities are only offset in the statement of financial position when, and only when there exists a legally enforceable right to set off the recognised amounts and the Charity intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Financial assets are derecognised when and only when a) the contractual rights to the cash flows from the financial asset expire or are settled, b) the charity transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or c) the charity, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled or expires.

Critical accounting judgements and key sources of estimation uncertainty

In the application of the Charity's accounting policies, which are described in this note, the Trustees are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

The directors do not consider there to be any significant estimates and judgements that affect the financial statements.

2 Donations

2 Donations
Donations
Unrestricted portion of project income		 Unrestricted
Income
Period Ended
31 December
2023
£
25,826
-
25,826		 Restricted
Period
Ended 31
December
2023
£
3,025
-
3,025		 Total
Period
Ended 31
December
2023
£
28,851
-
28,851		 Total
Year ended
31 August
2022
(represented)
£
209
15,287
15,496

Prior year donations were all unrestricted. The Trustees have elected to re-present the information in note 2 to reflect their updated thinking on classification of the unrestricted grant funding from the Sigrid Rausing Trust. We have re-presented the note to transfer £150,000 from donations to charitable activities as this was an unrestricted grant provided in prior year and we therefore consider it is more appropriately described as income from charitable activities.

Page 23

Lawyers for Justice in Libya

Notes to the Financial Statements for the Period Ended 31 December 2023

3 Income from charitable activities

Gift Aid tax reclaimed
The Swiss Confederation
Dignity
Saferworld
International Centre for Transitional Justice
The German Federal Foreign Office
European Endowment for Democracy
International Media Support
REDRESS
Chatham House
American Bar Association Rule of Law Initiative
Foreign, Commonwealth & Development Office -
CSO
The Bureau of Democracy, Human Rights and
LaborCSO
Institut für Auslandsbeziehungen
Sigrid Rausing Trust
The Bureau of Democracy, Human Rights and
Labor - Documentation
Royal Kingdom of the Netherlands
Foreign, Commonwealth & Development Office -
WPS		 Restricted
Period
Ended 31
December
2023
£
-
104,159
63,894
-
-
470,877
38,833
-
-
50,000
192,146
143,457
17,024
101,121
-
322,319
160,729
553,718
2,218,277		 Unrestricted
Period Ended
31 December
2023
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
150,000
-
-
-
150,000		 Total
Period
Ended 31
December
2023
£
-
104,159
63,894
-
-
470,877
38,833
-
-
50,000
192,146
143,457
17,024
101,121
150,000
322,319
160,729
553,718
2,368,277		 Total
Year ended
31 August
2022
(Restated)
£
7,425
98,295
101,379
7,638
206,383
47,697
40,628
16,734
50,608
-
-
-
-
-
150,000
-
-
-
726,787

Page 24

Lawyers for Justice in Libya

Notes to the Financial Statements for the Period Ended 31 December 2023

Income from charitable activities (Continued)

Income from charitable activities (Continued)
Restricted
Funds		 Unrestricted
funds		 Total Total
Year
ended 31
August		 Year ended
31 August		 Year
ended 31
August		 Year
ended
31
August
2022 2022 2022 2021
£ £ £
Gift Aid tax reclaimed 7,425 - 7,425 774
The Swiss Confederation 98,295 - 98,295 (4,786)
Royal Kingdom of the Netherlands - - - (142)
Dignity 101,379 - 101,379 68,793
Saferworld 7,638 - 7,638 1,408
International Centre for Transitional Justice 206,383 - 206,383 108,521
The German Federal Foreign Office 47,697 - 47,697 713,890
European Endowment for Democracy 40,628 - 40,628 -
International Media Support 16,734 - 16,734 28,426
REDRESS 50,608 - 50,608 25,805
Sigrid Rausing Trust - 150,000 150,000 -
International Federation for Human Rights - - - 5,046
576,787 150,000 726,787 947,735

4 Other income

Other income
Rental income
Reversal of provision
Net assets		 Unrestricted
Period ended
31 December
2023
£
1,200
32,012
33,212		 Period
Ended 31
December
2023
£
1,200
32,012
33,212		 Total
Year ended
31 August
2022
£
6,000
-
6,000

All prior year and current year rental incomes were unrestricted. Reversal of provision relates to derecognition of liability raised previously on fraud case that occurred in the current period which is not considered to be a liability but a contingent liability see note 16.

Page 25

Lawyers for Justice in Libya

Notes to the Financial Statements for the Period Ended 31 December 2023

5 Expenditure on charitable activities
Note
Allocated support costs
Staff costs
Project expenses
Travel costs
Foreign currency (gains)/losses
Website design
Auditors' remuneration
6		 Unrestricted
Period Ended
31 December
2023
£
42,348
86,440
-
-
3,616
180
24,000
156,584		 Restricted
Period Ended
31 December
2023
£
366,205
576,727
945,307
276,296
-
779
6,960
2,172,274		 Total
Period Ended
31 December
2023
£
408,553
663,167
945,307
276,296
3,616
959
30,960
2,328,858		 Total
Year
ended 31
August
2022
£
237,863
434,953
344,137
9,499
(197)
12,510
1,038,765
Note
Allocated support costs
Staff costs
Project expenses
Travel costs
Foreign currency (gains)/losses
Website design
Auditors' remuneration
6		 Unrestricted
funds
Year ended
31 August
2022

£
103,537
165,185
4,485
480
7,321
-
9,510
290,518		 Restricted
Funds
Year ended
31 August
2022
£
134,326
269,768
339,652
9,019
(7,518)
-
3,000
748,247		 Total
Year
ended 31
August
2022
£
237,863
434,953
344,137
9,499
(197)
-
12,510
1,038,765		 Total
Year
ended 31
August
2021
£
153,217
424,169
111,753
1,389
274
1,770
10,000
702,572

Page 26

Lawyers for Justice in Libya

Notes to the Financial Statements for the Period Ended 31 December 2023

5 Expenditure on charitable activities (Continued)

Support costs included in charitable activities expenditure

Staff costs
Administration expenses
IT expenses
Governance costs		 Unrestricted
Fund
Period Ended
31 December
2023
£
-
11,386
7,028
23,934
42,348		 Restricted
Fund
Period Ended 31
December
2023
£
137,699
201,101
17,170
10,235
366,205		 Total
Period Ended
31 December
2023
£
137,699
212,487
24,198
34,169
408,553		 Total
Year ended
31 August
2022
£
163,955
51,436
4,478
17,994
237,863
Staff costs
Administration expenses
IT expenses
Governance costs		 Unrestricted
Funds
Year ended 31
August
2022
£
64,060
24,202
1,357
13,918
103,537		 Restricted
Funds
Year ended
31 August
2022
£
99,895
27,234
3,121
4,076
134,326		 Total
Year ended
31 August
2022
£
163,955
51,436
4,478
17,994
237,863		 Total
Year ended
31 August
2021
£
85,490
63,302
2,191
2,234
153,217

6 Net incoming/outgoing resources

Net (outgoing)/incoming resources for the year include:

6 Net incoming/outgoing resources
Net (outgoing)/incoming resources for the year include:
Period
Ended 31
December
2023		 Year ended
31 August
2022
£ £
Depreciation of fixed assets 5,182 7,110
Audit Remuneration:
Audit of the financial statements (Excluding VAT) 20,000 12,510
Grant Audit (Excluding VAT) 3,300 -
Grant Audit – Predecessor auditor (Excluding VAT) 2,500 -

Page 27

Lawyers for Justice in Libya

Notes to the Financial Statements for the Period Ended 31 December 2023

7 Staff costs

The aggregate payroll costs were as follows:

Staff costs during the year were:
Wages and salaries
Social security costs
Pension costs		 Period Ended
31 December
2023
£
713,515
74,012
13,339
800,866		 Year
ended 31
August
2022
£
417,353
41,661
8,634
467,648

The monthly average number of persons (including senior management team) employed by the Charity during the year was as follows:

Period
Ended 31
December
2023
#
Direct charitable work
11
Administrative
2
13
The number of employees whose emoluments fell within the following bands in the current period was:
£60,000 - £70,000
2
£70,001 - £80,000
-
£80,001 - £90,000
-
£90,001 - £100,000
1		 Year
ended
31
August
2022
#
10
1
11
-
-
1
-

The total employee benefits of the key management personnel of the Charity were £198,318 (2022 - £152,835).

8 Trustees remuneration and expenses

During the year the Charity did not have any transactions with the trustees (2022: £Nil). No Trustees, nor any persons connected with them, have received any remuneration from the Charity during the year. No trustees have received any other benefits from the charity during the year

Page 28

Lawyers for Justice in Libya

Notes to the Financial Statements for the Period Ended 31 December 2023

9 Tangible fixed assets

Tangible fixed assets
Cost
Balance at 1 September 2022
Additions
Balance at 31 December 2023
Depreciation
Balance at 1 September 2022
Charge
Balance at 31 December 2023
Net book value
Balance at 1 September 2022
Balance at 31 December 2023
10 Debtors
Prepayments
Accrued income
Other debtors		 Fixtures and
fittings
£
36,694
38,721
75,415
36,694
(5,182)
41,876
-
33,539
31-Dec
2023
£
3,190
36,539
349,288
389,017		 Total
£
36,694
38,721
75,415
36,694
(5,182)
41,876
-
33,539
31-Aug
2022
£
-
120,619
8,608
129,227
389,017

11 Taxation

The Charity is a registered charity and is therefore exempt from taxation.

12 Pension and other schemes

Defined contribution pension scheme

The Charity operates a defined contribution pension scheme. The pension cost charge for the year represents contributions payable by the Charity to the scheme and amounted to £11,921 (2022 - £8,634) Contributions totaling £Nil (2022 - 1,453) were payable to the scheme at the end of the year and are included in creditors.

13 Creditors: amounts falling due within one year

Trade creditors
Other taxation and social security
Other creditors
Accruals and deferred income		 31
December
2023
£
61,596
23,851
3,764
135,783
224,994		 31
August
2022
£
73,707
1,083
1,453
10,000
86,243

Page 29

Lawyers for Justice in Libya

Notes to the Financial Statements for the Period Ended 31 December 2023

14 Funds

Name of fund
Unrestricted funds:
General funds
Total unrestricted funds
Restricted funds:
The American Bar Association
Rule of Law Initiative
Ahmed Chair
Ali Noah Fund for Human Rights
Defenders
Chatham House
Foreign, Commonwealth &
Development Office - CSO
Dignity
The Bureau of Democracy, Human
Rights and Labor - CSO
The Bureau of Democracy, Human
Rights and Labor - Documentation
Royal Kingdom of the Netherlands
European Endowment for
Democracy
The German Federal Foreign
Office
International Media Support
The Swiss Confederation
The Foreign, Commonwealth &
Development Office - WPS
Institut für Auslandsbeziehungen
Routes to Justice
Total restricted funds
Total funds		 Balance at
01/09/2022
182,362
182,362
-
-
7,117
-
-
35,139
-
-
-
15,447
30,604
7,464
15,795
-
-
8,064
119,630
301,992		 Income
209,038
209,038
192,146
3,025
-
50,000
143,457
63,894
17,024
322,319
160,728
38,833
470,878
-
104,159
553,718
101,121
-
2,221,302
2,430,340		 Expenditure
(215,382)
(215,382)
(190,595)
(3,750)
(1,389)
(36,439)
(137,546)
(77,290)
(17,024)
(319,003)
(133,419)
(54,309)
(469,596)
(11,309)
(64,252)
(553,718)
(102,635)
-
(2,172,274)
(2,387,656)		 Transfers
33,837
33,837
-
725
-
-
-
-
-
-
-
29
(31,886)
3,845
-
-
1,514
(8,064)
(33,837)
-		 Balance at
31/12/2023
209,855
209,855
-
1,551
-
5,728
13,561
5,911
21,743
-
3,316
27,309
-
-
-
55,702
-
-
-
134,821
344,676

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Lawyers for Justice in Libya

Notes to the Financial Statements for the Period Ended 31 December 2023

14 Funds (Continued)
Unrestricted funds
Designated
General funds
Restricted funds
The Swiss Confederation
Royal Kingdom of the Netherlands
National Endowment for Democracy
REDRESS
European Endowment for Democracy
International Media Support
DIGNITY
The German Federal Foreign Office
International Centre for Transitional Justice
Saferworld
International Federation for Human Rights
Route to Justice
Ali Noah Funds
Total restricted funds
Total funds		 Balance at
1
September
2021
£
253,527
-
4,484
927
766
-
2,342
11,408
335,783
20,058
-
3,710
640
-
380,118
633,645		 Incoming
resources
£
171,499
98,295
-
-
50,608
40,627
16,734
101,378
47,697
206,383
7,639
-
7,424
-
576,785
748,284		 Resources
expended
£
(303,918)
(80,381)
(1,182)
2,223
(51,374)
(25,180)
(11,612)
(69,951)
(333,752)
(192,452)
(8,973)
(688)
-
(2,697)
(776,019)
(1,079,937)		 Transfers
£
61,254
(2,118)
(3,302)
(3,150)
-
-
-
(7,697)
(19,125)
(33,989)
1,334
(3,022)
-
9,815
(61,254)
-		 Balance at
31 August
2022
£
182,362
15,796
-
-
-
15,447
7,464
35,138
30,603
-
-
-
8,064
7,118
119,630
301,992

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Lawyers for Justice in Libya

Notes to the Financial Statements for the Period Ended 31 December 2023

14 Funds (Continued) Analysis of net assets between funds

Tangible fixed assets
Current assets
Current liabilities
Net assets
Tangible fixed assets
Current assets
Current liabilities
Net assets		 Unrestricted
funds
2023
£
33,539
207,467
(31,151)
209,855
Unrestricted
funds
2022
£
-
233,376
(51,014)
182,362		 Restricted
funds
2023
£
-
328,664
(193,843)
134,821
Restricted
funds
2022
£
-
154,858
(35,228)
119,630		 Total
funds
2023
£
33,539
536,131
(224,994)
344,676
Total
funds
2022
£
-
388,234
(86,242)
301,992

Purposes of restricted funds

Restricted income received during the year was used in compliance with grant conditions for the following purposes:

International Media Support

Contribution to promote public awareness of the value of freedom of expression in Libya, develop the capacity of key freedom of expression stakeholders and to advocate for the adherence of legal measures in Libya with international human rights law and best practices.

The Bureau of Democracy Rights and Labor (DRL) and the American Bar Association Rule of Law Initiative (ABA ROLI) and the Foreign, Commonwealth and Development Office

Support to programmes aiming to open up space for civil society and strengthen resilience of human rights defenders in Libya and mechanisms for their protection, such as legal assistance to individuals facing threat or restrictions because of their work.

Ali Noah Fund for Human Rights Defenders

LFJL maintains and operates the Ali Noah Fund for Human Rights Defenders, through which it provides urgent support to human rights defenders at risk. The support may be for relocation or to cover costs associated with, for example, protection or other security support.

Chatham House

Consultations with civil society on questions of corruption in Libya.

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Lawyers for Justice in Libya

Notes to the Financial Statements for the Period Ended 31 December 2023

DIGNITY

Contribution to activities aimed at addressing torture and, in particular, sexual and gender-based violence through research, advocacy and outreach, and accountability activities.

The European Endowment for Democracy

To promote human rights and the establishment of accountable, democratic structures in transitional Libya by pursuing accountability and advocacy, and raising public awareness about laws and governing models to augment active citizen engagement.

The Foreign, Commonwealth and Development Office

Contribution to LFJL’s women, peace and security focused initiatives and, in particular, technical assistance and material support to female-led and feminist civil society organisations based across Libya.

Routes to Justice

Crowdfunded support to LFJL’s work seeking accountability for human rights violations and international crimes committed against migrants, refugees and victims of trafficking in Libya.

The Swiss Confederation

Contribution to the advocacy and outreach programme to ensure that core human rights concerns are a priority consideration during the decision making processes of domestic, regional and international institutions.

DRL

Contribution to the law, advocacy and research and capacity building programmes to work with and support actors in Libya to document human rights violations and store them securely so that they may be used as evidence in future truth and reconciliation efforts.

The German Federal Foreign Office, Swiss Confederation and The Royal Kingdom of the Netherlands Contribution to the law, advocacy and research and capacity building programmes for work to promote accountability for international crimes using international mechanisms alongside efforts to build the capacity of and opportunities for grassroots partners to engage with such mechanisms.

15 Related parties

During the year total donations from Trustees were £3,886. No other related party transactions were noted.

16 Provisions and Contingent Liabilities

In October 2022, LFJL was the subject of online fraud which led to the redirection of funds in the amount of $35,065.69 (£32,012.15). LFJL reported this isolated and unprecedented incident to the Charities Commission in accordance with its obligations. Internal and independent reviews of LFJL's email accounts found no failures and the matter was referred to the Financial Ombudsman Service. In June 2024 the Financial Ombudsman Service rendered its decision, which is now final, as a result of which LFJL did not suffer any loss.

17 Post balance sheet events

In June 2024, the Foreign, Commonwealth and Development Office (‘FCDO’) notified the Charity of its intention to discontinue funding of activities relating to the Charity’s Women, Peace and Security work, effective 11 December 2024, with reduced funding made available in the period 11 June 2024 until 11 December 2024. As a result, income from charitable activities is expected to reduce, compared to projections, by GBP £196,992 over the full year 2024, and GBP £210,000 over the full year 2025.

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