(A Company Limited by Guarantee) **Company No. 7978723 Charity No. 1153878** ## **Report and financial statements For the year ended 30 April 2024** **JUSTICE BASE For the year ended 30 April 2024** |**Contents**|| |---|---| ||**Page**| |**Reference and administrative information**|**1**| |**Trustees’ annual report**|**2 - 4**| |**Independent examiner’s report**|**5**| |**Statement of financial activities**|**6**| |(incorporating an income and expenditure account)|| |**Balance sheet**|**7**| |**Statement of cash flows**|**8**| |**Notes to the financial statements**|**9-16**| **JUSTICE BASE (A Company Limited by Guarantee) Reference and administrative information** |**Trustees:**|Charles Bleehen| |---|---| ||Matthew Bugher| ||Laura Milne| |**Executive Director:**|Vivek Kumar| |**Programme Director:**|Martin Simonsen| |**Company number:**|7978723| |**Charity number:**|1153878| |**Registered office:**|75 Maygrove Road, London NW6 2EG| |**Auditors:**|Goldwins Limited| ||75 Maygrove Road| ||West Hampstead| ||London NW6 2EG| |**Bankers**|Natwest Bank| ||Clevedon Branch| ||PO Box 254| ||9 The Triangle| ||Clevedon| ||BS21 6NE| Page | 1 **JUSTICE BASE (A Company Limited by Guarantee) Trustees’ report for the year ended 30 April 2024** ## **Report of the trustees for the year ending 30 April 2024** The Trustees are pleased to present their annual directors’ report together with the consolidated financial statements of the charity for the year ending 30 April 2024 which are also prepared to meet the requirements for a directors’ report and accounts for Companies Act purposes. The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). ## **Structure, governance and management** Justice Base is a company limited by guarantee governed by its Memorandum and Articles of Association and was incorporated on 6 March 2012. It is registered as a charity with the Charity Commission. As set out in the Articles of Association, any individual or organisation may become a member of the Company with the approval of the directors. There are currently three members. These members are also the directors of the Company (also known as the trustees). Any natural person over the age of 16 may be appointed by the Company as a director of the Company (and must also be a member of the Company). The board of directors/trustees administers the charity. The board normally meets quarterly. An Executive Director is appointed by the trustees to manage the day-to-day operations of the charity. To facilitate effective operations, the Executive Director has delegated authority, within the terms of delegation approved by the trustees, for operational matters including finance, employment and performance related activity. ## **Our purposes and activities** The charity's objectives are to promote the sound development and administration of the law throughout the world and to promote human rights. In particular, the charity aims to promote the rule of law in transitional and post-conflict societies by building the capacity of local lawyers and supporting nationally-owned rule of law initiatives. Rule of law reform is a fundamental prerequisite of development and peace-building. It requires coordinated, multi-disciplinary, locally-led initiatives particular to the national context. Justice Base also aims to strengthen the capacity of lawyers to engage in - and guide - the national discussion on rule of law initiatives and lead legal and institutional reform efforts in emerging democracies. The range of means used by the charity to deliver its objectives include: - **Trainings and workshops:** by itself or in collaboration with others organising, facilitating or conducting trainings, workshops or other courses of education aimed at raising awareness of the rule of law in all its aspects and the protection of human rights. - **Forming partnerships:** by forming partnerships and otherwise supporting nationally-owned initiatives for promoting the rule of law. - **Developing resources:** by the development and preparation of manuals, guides and other resources to support the promotion of the rule of law and the protection of human rights. - **Conducting research:** by conducting research into the law and justice institutions, including assessment of the state of legal and justice institutions, and publishing the useful results of such research. - **Specialist legal advice and services:** by providing specialist legal advice and services including in the area of constitutional and legislative reform and the adoption and implementation of human rights legislation. - **Technical assistance** : by providing specialist advice and technical assistance for state and international institutions on rule of law and human rights issues. 2 **JUSTICE BASE (A Company Limited by Guarantee) Trustees’ report for the year ended 30 April 2024** In shaping our objectives for the year and planning our activities, the trustees have considered the Charity Commission’s guidance on public benefit, including the guidance ‘public benefit: running a charity (PB2)’. ## **A summary of the main achievements** In the financial year to 30 April 2024, Justice Base continued our work on promoting the rule of law and human rights in Myanmar. During this period, we successfully delivered several projects in a number of different areas relating to the rule of law. Further details of our work can be obtained by emailing info@justicebase.org ## **Financial review** During the financial year ending 30 April 2024, Justice Base had £942,730 income and £938,338 expenses, resulting in carried forward reserves of £184,679. As of 30 April 2024, Justice Base had £71,456 cash in hand. ## **Reserves policy** It is the policy of the charity that unrestricted funds that have not been designated for a specific use should be maintained at a level equivalent to three months’ expenditure or approximately £100,000. The Trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. The free reserves at the end of the year were £158,191. Therefore, the reserves policy has been met. ## **Going concern** In assessing whether the charity is a going concern, the Trustees have considered all available information about the future, covering a period of at least twelve months from the date the report and accounts are approved by the trustees. This assessment has taken into account the following factors: - The charity's financial position, including its ability to generate sufficient income to meet its ongoing commitments and any expected future liabilities. - The charity's strategic direction and its ability to adapt to changing circumstances. - The charity's access to funding and its ability to manage its finances effectively. Based on this assessment, the trustees have concluded that there is no significant doubt that the charity will be able to continue in operation for the foreseeable future. ## **Reference and administrative details** Registered name: Justice Base Charity number: 1153878 Company number: 7978723 Registered Office: 75 Maygrove Road, London NW6 2EG ## Our advisers Auditors: Goldwins, 75 Maygrove Road, London NW6 2EG Bankers: Natwest Bank, 250 Bishopsgate, London, EC2M 4AA 3 **JUSTICE BASE (A Company Limited by Guarantee) Trustees’ report for the year ended 30 April 2024** ## Directors and trustees The directors of the charitable company (the charity) are its trustees for the purpose of charity law. The trustees and officers serving during the year and since the year end were as follows: Trustees: Charles Bleehen Matthew Bugher Laura Milne Key management personnel Executive Director: Vivek Kumar Programme Director: Martin Simonsen ## **Trustees’ responsibilities in relation to the financial statements** The charity trustees are responsible for preparing a trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charitable company and the group and of the incoming resources and application of resources, including the income and expenditure, of the charitable group for that period. In preparing the financial statements, the trustees are required to: - select suitable accounting policies and then apply them consistently; - observe the methods and principles in the Charities SORP; - make judgements and estimates that are reasonable and prudent; - ● state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and the group and hence taking reasonable steps for the prevention and detection of fraud and other irregularities. 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. The trustees’ annual report has been approved by the trustees on ……………….. and signed on 30 January 2025 their behalf: By order of the board of trustees ## Chasles 8 lteon- _Charles Bleehen_ Chair 4 **Independent examiner’s report to the trustees of Justice Base** I report to the charity trustees on my examination of the accounts of Justice Base, Charitable Company (‘the Company’) for the year ended 30 April 2024. ## **Responsibilities and basis of report** As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’). Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act. ## **Independent examiner’s statement** Since the Company’s gross income exceeded £250,000, I confirm that I am qualified to undertake the examination because I am a member of the ICAEW, which is one of the listed bodies. I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe: 1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view which is not a matter considered as part of an independent examination; or 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. **Anthony Epton BA FCA CTA FCIE Goldwins Chartered accountants 75 Maygrove Road West Hampstead London NW6 2EG** 30 January 2025 5 JUSTICE BASE (A COMPANY LIMITED BY GUARANTEE) STATEMENT OF FIANANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 30 April 2024 2024 Total Unrestricted Restricted 2023 Total Unrestricted Restricted Note Income from: Donations and grants Investments 119.049 165 823.516 942.565 165 25.162 1,016,666 1,041,828 Total income 119.214 823.516 942,730 25.170 1,016,666 1,041,836 Expenditure on: Charitable activities 130,119 808,219 938.338 6,935 958,212 965,147 Total expenditure 130.119 808.219 938.338 6,935 958,212 965,147 Net income for the year {10,905) 15,297 4,392 18,235 58,454 76,689 Transfers be￿een funds 105,481 (105.481) 9,187 (9,187) Net movement in funds 94.576 (90.184) 4,392 27,422 49,267 76,689 Reconciliation of funds: Total funds brought forward 63,615 121,064 184.679 36,193 71,797 107,990 Total funds carried forward 158,191 30,880 189.071 63,615 121,064 184,679 The Ststement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. JUSTICE BASE IA COMPANY LIMITED BY GUARANTEE) Balance sheet AS AT 30 April 2024 2024 2024 2023 Note Current assets: Debtors Cash at bank and in hand 10 157,916 71,456 67,758 198,644 229,372 266,402 Liabilities: Creditors= amounts falling due within one year 11 (40,301 (81,723) Net current assets l (liabilities) 189,071 184,679 Total net assets l (liabilities) 189,071 184,679 The funds of the charity: Restricted income funds Unrestricted income funds.. 12 30,880 158,191 121,064 63,615 Total charity funds 189.071 184,679 The Charity's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The Trustees consider that the Charity is entitled to exemption from the requirement to have an audit under the provision of section 477 of the Companies Act 2006 ("the Act") and members have not required the Charity to obtain an audit for the year in question in accordance with section 476 of the act. The Trustees acknowledge their responsibilities for complying with the requirement of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. Approved by the trustees on 30 January 2025 and signed on their behalf by= Mr Charles Simon Bleehen Trustee Company Registration No. 07978723 JUSTICE BASE (A COMPANY LIMITED BY GUARANTEE) STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 30 April 2024 Note 2024 2023 Cash flows from operating activities: Cash absorbed by operations 15 (127.353) 169980 Cash flows from investing activities: Investment income re￿iVed 165 Net cash provided by l {used in) investing activities 165 Change in cash and cash equivalents in the year (127.188) 169,988 Cash and cash equivalents at the beginning of the year 198,644 28,656 Cash and cash equivalents at the end of the year 71,456 198,644 JUSTICE BASE {A COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 A ril 2024 Accounting policies Charity inforniation Justice Base is a private company limited by guarantee incorporated in England and Wales. The registered Offi￿ is 75 Maygrove Road, London, England, NW6 2EG, United Kingdom. 1.1 Accounting convention The accounts have been prepared in accordan￿ with the charity's memorandum and artides, the Companies Act 2006 and "Accounting and Reporting by Charities". Statement of Recommended Practi￿ applicable to charities preparing their accounts in accordance wth the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021° leffeetive from 1 January 2019}. The charity is a Public Benefit Enlily as defined by FRS 102. The financial statements are prepared in sterfing, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £ The accounts have been prepared under the historical cost convention. The prinapal accounting policies adopted are set out below. 1.2 Going concern At the time of approving the financial statements, the Trustees have a reasonable expectation that the charity has adequate resources lo continue in operational existen￿ for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of acc()unting in preparing the financial statements. 1.3 Charitable funds Unrestricted funds are available for use at the discretion of the Trustees in furtheran￿ of their charitable objectives. Restricted funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted funds are sel out in the notes lo the accounts 1.4 Incoming resources Income is recognised when the charity is legally entitled to it after any perf0mlan￿ conditions have been met, the amounts can be measured reliably, and it is probable that income wll be received. Cash donations are recognised on receipt. Other donations are recognised On￿ the charty has been notified of the donation, unless perforniance conditions require deferral of the amount. Income tsx recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. Grants are recognised in full in the Statement of Finanryal Activities in the year in which they are re￿1vable or any requirement imposed on the grant is fulfilled Investment income is reeognised on a re￿1vable basis. 1.5 Resources expended Liabilities are recognised as expenditure On￿ there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably. All expenditure is accounted for on an a(xruals basis. All expenses, induding support costs and govemance costs, are allocated to the charitable activity in the statement of finan￿al activities. Expenditure relating to the charity are those elements of expenditure directly incurred in perfom)ing these activities. Expenditure Expenditure is recognised On￿ there is a legal or construrtive obligalion to make a payment to a Ihird party. it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings.. Costs of raising funds relate to the costs incurred by the charity in inducing third parties to make voluntary contributions to it, as well as the cost of any activities wth a fundraising purpose and their associated support costs. Expenditure on charitable activities includes the costs of charitable activities that are undertaken to further the purposes of the charity and their associated support costs. JUSTICE BASE {A COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 A ril 2024 Accounting policies {continued) Support costs comprise of costs for the running of the tharity itself as an organisation and compliance with statutory requirements. Goveman￿ costs include those costs incurred in the g0Veman￿ of the charitls assets and are primarily associated with constitution81 and statutory requirements. Irrecoverable VAT is charged against the expenditure heading for which it was incurred. 1.6 Tangible fixed assets Tangible fixed assets are initially measured at cost and subsequenly measured at cost or valuation, net of depreciation and any impaiment losses. Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows". Fixtures, fittings & equipment Computers 2 years straight line 2 years straight line The gain or loss arising on the disposal of an asset is determined as the difference between the sale prO￿edS and the carrying value of the asset, and is recognised in net incomellexpenditure) for the year. Debtors Debtors are recognised 8t the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. 1.7 Financial instrnments The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12 '0ther Financial Instruments Issues, of FRS 102 to all of ils financial instruments. Financial instruments are recognised in the charity's balan￿ sheet ￿en the charity becomes party lo the contractual provisions of the inslrumenl's due. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enfor￿able right lo sel off the recognised amounts and there is an intention to setue on a net basis or lo realise the asset and sellle the liability simultaneously. Basic/financial assets Basic financial assets, which include debtors and cash and bank balan￿, are initially measured al transaction price induding transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future re￿ip1S discounted at a market rale of interest. Financial assets classified as re￿1vable within one year are not amortised. Basic financial liabilities Basic financial liabilities, including creditors are initially recognised at transaction price unless the arrangement conslilutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rale of interest. Financial liabilities dassified as payable wthin one year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade creditors are obligations to pay for goc#Ys or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are dassified as current liabilities if payment is due wthin one year or less. If not, they are presented as non