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2021-03-31-accounts

ANNUAL REPORT 2020/21

CENTRE FOR WOMEN’S JUSTICE

Holding the state to account and challenging discrimination in the justice system around male violence against women and girls.

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KEY INFORMATION

CONTENTS

Centre for Women’s Justice Oxford House Derbyshire Street London E2 6HG www.centreforwomensjustce.org.uk

Charitable Incorporated Organisation Charity Number: 1169213 info@centreforwomensjustce.org.uk

“I am forever

grateful to CWJ for having the courage and ability to challenge the police, and the compassion for providing us with a safe place for support”.

“Without CWJ it would not have been possible to start to tell my story”

“I thank CWJ for the support, and the endless time spent on me and more importantly, the pure belief in my experience”

Trustees: Esohe Aghatise Samira Ahmed Sasha Deepwell (Chair) Heather Harvey Sanchita Hosali Davina James-Hanman Fiona MacKenzie (Treasurer) Yasmin Rehman Sarah Ricca Janice Turner Key Management: Harriet Wistrich (Director)

Key Management:

Bankers: CafBank Limited, PO BOX 289, West Malling ME19 4TA

Governance & Management:

The charity is operated under the rules of its constitution adopted 17/03/2016.

1) Apart from the first three charity trustees, every trustee must be appointed for a term of three years by a resolutions passed at a properly convened meeting of the charity trustees.

2) In selecting individuals for appointment as charity trustees, the charity trustees must have regard to the skills, knowledge and experiences needed for the effective administration of the CIO.

Objectives & Activities:

To advance the human rights of women and girls in England and Wales (as set out in the Universal Declaration of Human Rights and subsequent United Nations conventions and declarations) by: seeking to prevent violence against women and girls, and protect those rights which are adversly impacted by violence against women and girls; and the elimination of discrimination against women and girls in the criminal justice system.

Summary of the main activities undertaken for the public benefit:

Centre for Women’s Justice (CWJ) provides benefits to women and girls who have been, or may in the future be, subject to male violence. We assist with providing access to justice for those who have been failed by the state and subject to discriminatory treatment within the criminal justice system.

Public benefit statement:

The Trustees confim that they have complied with the duty in section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s general guidance on public benefit, ‘Charities and Public Benefit’.

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Sasha Deepwell, chair

INTRODUCTION

Harriet Wistrich, director

The start of this financial year coincided with the Covid-19 pandemic and the country entering a full lockdown, which has presented a range of challenges for CWJ. However, we were able to successfully adapt quickly to remote working. This, inevitably, involved a challenge for staff with young children and for new members of staff, who had to commence employment working remotely. During this period, we have recruited a new litigator and new member of the enquiries team.

We have, additionally, developed a new project on the unjust criminalisation of survivors of abuse, complementing the work we are already undertaking. All staff have risen to the challenge and this year has been another highly successful year. CWJ continues to expand, developing its networks, new areas of work and its reputation as an organisation. Many media outlets and politicians come to us for our perspective on violence against women and the criminal justice system.

In what has been an unprecedented year, CWJ has continued to battle against the injustices that women and girls subjected to male violence are experiencing. The trustees are incredibly proud of what the team has continued to achieve with its dedication and tenacity. The many endorsements featured throughout this report speak for themselves and we are very much looking forward to seeing how further work on projects and litigation develops.

It has been another successful year for CWJ, although not without some disappointments – in particular, the judicial review brought on behalf of the End Violence Against Women coalition (EVAW), challenging the collapse in the volume of rape prosecutions.

However, the media and support we gained through this challenge, and the public awareness of the issues it has brought, has been invaluable. Behind the scenes, the charity has worked further on establishing strong governance and the charity benefits hugely from the diverse skills, passion and knowledge of the established board of trustees.

Our focus for the year ahead is now on ensuring financial sustainability and embedding our new anti-racist initiatives, alongside developing work around other intersecting areas such as discrimination in the criminal justice system against women with disabilities, insecure immigration status and/or those from disadvantaged social-economic backgrounds.

As we enter our fifth year of operation, I would like to thank our many clients, funders, staff, volunteers and supporters for their unwavering commitment to CWJ and to justice for women and girls.

Sasha Deepwell

Harriet Wistrich

20 / 12 / 2021

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STRATEGIC REPORT

ACHIEVEMENTS IN 2020/2021

Undertaking strategic litigation and “Organisations providing access to legal assistance in such as cases concerning violence against women yourselves offer (VAWG) people like We bring challenges that have the potential to me real hope impact on how the state deals with perpetrators and survivors of violence against women and girls. that things These cases help develop and strengthen rights across a broad spectrum of issues. can change for We are involved in many highly publicised legal someone else” .

We bring challenges that have the potential to impact on how the state deals with perpetrators and survivors of violence against women and girls. These cases help develop and strengthen rights across a broad spectrum of issues.

We are involved in many highly publicised legal challenges which have evolved through our advice Lily, Bristol work and in partnership with women sector organisations:

XN and XD v the National Police Chiefs Council and others

Following widespread alarm around rape victims routinely being required to hand over all their personal data, if they wished to pursue an allegation, we worked with the Equality and Human Rights Commission (EHRC) to bring a judicial review of the joint National Police Chiefs’ Council (NPCC) and the Crown Prosecution Services’ (CPS) digital extraction policy. The case was conceded in our favour, following the publication of the Information Commissioner’s report and a related Court of Appeal judgment. In conceding the case, the defendants produced largely improved interim guidance.

R (EVAW) v DPP

Our ambitious judicial review brought on behalf of the End Violence Against Women coalition (EVAW), in respect of a collapse in the volume of rape prosecutions, came to a conclusion in March 2021 when the Court of Appeal dismissed the claim. Whilst a deeply disappointing outcome, there is no doubt that the very high profile legal challenge attracted a huge amount of media coverage, which was mostly extremely supportive of the claim. We were able to use the evidence gathered to input into a shadow rape report produced jointly with EVAW, Imkaan and Rape Crisis, which in turn influenced the government end-to-end rape review published a few months later.

988 211

Women helped through advice, referrals to panel lawyers or, signposting

Panel lawyer across England and Wales

Ongoing civil litigation

Our litigation department continues to progress civil claims for damages on behalf of three victims of the Rochdale grooming gang and two women subjected to abuse by a fellow, more senior police officer, at Gwent police. These claims are slow moving but progressing well. Another civil claim against the police explores damages for a survivor of historic sexual abuse, who had to complain to the police on five separate occasions before her father was eventually prosecuted and convicted.

“I would like to thank everyone for the support and fighting to support my campaign for justice. I have been in prison for over six years now, most of the women I have met inside have been victims of domestic violence or sexual abuse, most are inside because of their relationship with a man...When I walked into the court room, I knew I would be found guilty. It was an all white jury, sitting in a city with a long history of racism. I knew I would be judged as coming from Toxteth” Farieissia Martin

Inquest case

Following on from our work on femicide, in particular the issue of coercive control causing or contributing to suicide of the victim, we are advising the mother of a woman who took her own life following sustained coercive control.

CICA policy challenge

We commenced a judicial review of the government’s failure to consult in relation to the unspent conviction rule, which excludes victims of historic sexual abuse from claiming compensation, contrary to promises made in the government’s victim’s strategy.

IICSA: Child Sexual Exploitation by Organised Networks

In September, we acted as a core participant in a two week hearing exploring this issue and made important interventions to ensure that the voices of Black, Asian and minoritsed victims/survivors of such exploitation were heard and that the Crown Proseuction Service were subject to greater scrutiny in relation to their role.

Farieissia Martin

We organised a public meeting and helped publicise the successful criminal appeal of Farieissia Martin, a young woman who had six years previously been convicted of the murder of her violent boyfriend.

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22 A total of: 139

Frontline women’s organisations trained

individuals trained

Empowering frontline service providers with legal knowledge and promoting a collaborative approach to legal challenges

“I want to thank you for all your help over the last couple of years. We are so grateful for you and your team, your support and the resources you put together are invaluable.” Léa, ISVA, Oxfordshire

We have developed as an expert legal hub, providing training and second-tier legal advice, advocacy and representation to frontline women’s sector service providers supporting victims and survivors of VAWG across England and Wales. As well as increasing access to justice for many survivors, who have been failed by criminal justice agencies, our work enables us to gather evidence of systemic failings and malpractice, which in turn feeds into strategic litigation, and other legal and policy interventions aimed at holding institutions accountable and bringing about change in laws, policy and practice.

The feedback from our training sessions and the follow-up support has been consistently positive.

Thank you so much for your hard work, all I can do is pass on my own and my client’s appreciation for your assistance. It’s frequently disheartening, in our field of work, seeing the uphill battle clients face with the ‘legal’ system, but just a little help has given my client hope.”

“I am forever grateful to CWJ for having the courage and ability to challenge the police, and the compassion for providing us with a safe place for support”.

Sarah*, victim/survivor

Legal projects and policy initiatives

We are undertaking a number of projects dealing with particular issues arising for women, which in turn feeds into our litigation and policy advocacy work. These include:

The unjust criminalisation of victims of domestic abuse

A project that developed from work started by the Prison Reform Trust to introduce two new statutory defences for women who commit offences as a consequence of being victims of abuse. Amendments to the Domestic abuse bill were put forward and passed by the House of Lords, but the government opposed. The project had now been extended to gather further evidence in support, to disseminate the outcome of a major research project on women who kill to undertake policy and advocacy work and consider strategic litigation challenges.

The QSA project

Named after the case we brought, challenging the mandatory disclosure and retention of criminal convictions arising from street prostitution, we are gathering more evidence and assisting women affected through advice, litigation and campaigning to end the criminalisation of survivors of sexual exploitation.

Femicide

We have built a network of lawyers, front line advocates and other experts to share information and advocate for change to tackle the failures of the state in this area. The group meets every two months to share insight and expertise and identify developing project work. We have met with the Domestic Abuse Commissioner about creating a femicide oversight mechanism.

Non-fatal strangulation

From our work with front line domestic violence organisations, and the femicide group, we identified a need for a stand alone offence of non-fatal strangulation and worked together to achieve an amendment to the Domestic Abuse Act creating a new criminal offence.

‘E’, IDVA

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“...The main thing for me, he had strangled me at the bottom of the stairs in front of my daughter. And that...frightened me because you can get punched in the face or your hand broken, but i had never lost my breath before...So yes, i was frightened of him” interview 18

In February 2021, we launched our joint research report with campaign group, Justice for Women. The report was the culmination of a four year research study that explores the criminal justice response to women who kill abusive men. Through indepth interviews with some key practitioners in the criminal justice system, and most crucially with women themselves, our research explores the extent to which the law itself, and the way the law is applied, prevents women accessing justice.

Over 1,400 people attended the virtual launch event.

POLICE PERPETRATORS OF DOMESTIC ABUSE

In March 2020, we submitted our second police super-complaint.

Working with the Bureau of Investigative Journalism, we received numerous reports from women which raised serious concerns about the way policing systems operate, where police officers are accused of domestic abuse. At the heart of the concerns is lack of integrity, officers manipulating the system and acting in bad faith in a variety of ways.

Since then, as a result of publicity generated by the complaint, over 150 women who have suffered domestic abuse from serving police officers have contacted us to share their experience and seek advice. We know there are many others. Some have been unable to report their abuser as it would mean reporting him to his own work colleagues. Others, who have reported, found investigations poor, with officers closing ranks to protect their own. Several of the women were bullied, harassed and victimised, sometimes by police officers manipulating systems by abusing their positions.

Our super-complaint calls for system changes, such as having all investigations carried out by a neighbouring police force, and greater involvement by the Independent Office of Police Conduct.

~~“Silenced by my abuser, silenced by my colleagues. Without CWJ it would not have been possible to start to tell my story. CWJ is at the forefront of revealing decades of abuse within the police and how we can positively change this culture and support the victims”~~

~~*Sarah~~

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THE YEAR AHEAD

At CWJ, we want to ensure that the anti-racism work we do is substantive and not performative. Our aim is to embed anti-racism inside our organisation, and affect change outside. Our anti-racism strategy can be found on our website, and this strategy is an evolving process, to be updated as it develops.

Some exciting key intiatives for the year going forward:

Over the next financial year, the trustees will be working to formulate a new three year forward strategy, consolidating our work with frontline organisations and facilitating advice and referrals. The evidence gathered through that work in turn informs our strategic litigation programme, our policy and reform work and ongoing projects. We will be developing our project work in relation to the unjust criminalisation of victims of domestic abuse, gathering evidence to assist our advocacy for legal reform. We will continue to disseminate the findings from the women who kill report and will be undertaking further research, looking at the treatment within the criminal justice system of women who offend due to abuse. We will be exploring strategic litigation in this area and also in relation to the QSA project that deals with the long term impact of criminalisation on victims of sexual exploitation, supporting efforts to decriminalise street prostitution and expunge the criminal records of those who were prostituted. We will be building on the work we started with our second police super-complaint and will be supporting the women who have been coming forward to us as victims of police perpetrated abuse. Whilst awaiting the outcome of the super-complaint investigation, we will consider other ways in which change in this area might be achieved. We will be recruiting our first trainee under the Justice First Fellowship scheme and our first paid intern under the scheme we are establishing for Black, Asian and minoritised women. We will continue to explore new areas for strategic litigation with an emphasis in challenging those multiply disadvantaged due to race and disability. We aim to increase our income from litigation and continue to build our funding basis to ensure long term growth and sustainability.

ANTI-RACISM

CWJ’s work is focused around violence against women and girls and the failings of the state when it comes to their needs for protection and support. We are particularly conscious of how Black, Asian and minoritised women are adversely affected by racism within the criminal justice system and from many other state institutions.

FUNDRAISING PRACTICE

The CWJ fundraising lead organises fundraising events and co-ordinates the activities of our supporters in the wider community on behalf of CWJ. We do not use professional fundraisers or involve commercial participators. There have been no complaints about fundraising activities this year, or any previous year.

We have recently signed up to the Fundraising Regulator’s Code of Fundraising Practice. As a result, all of the fundraising guidance and working practices will be updated to ensure complience. Volunteer fundraisers are now given a briefing before they raise funds for CWJ.

All direct marketing is undertaken by the fundraising lead (the operations manager) to ensure that it is not unreasonably intrusive or persistent. All marketing material contains clear instructions on how a person can be removed from mailing lists.

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RESERVES POLICY

The trustees aim to maintain free reserves in unrestricted funds at a level which equates to approximately three months of unrestricted charitable expenditure. The trustees consider that this level will provide sufficient funds to respond to applications for grants and ensure that support and governance costs are covered.

In 2020/21, our reserve policy equated to holding of £93,000 in cash and short term assets.

TRUSTEES’ RESPONSIBILITIES STATEMENT

The trustees are responsible for preparing the trustees’ report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales 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 charity and of the incoming resources and application of resources, of the charity for that period.

FINANCIAL REVIEW

In preparing these financial statements, the trustees are required to:

During the 2020/21 financial year, the charity received income totalling £428,615 (2019/20 restated: £328,423). The income consisted of donations of £368,519 (2019/20 restated: £238,016) and income from charitable activities of £60,096 (2019/20 restated: £90,407). £284,160 (2019/20 restated: £132,920) of the income was unrestricted and £144,455 (2019/20 restated: £195,503) was restricted. Prior year 2019/20 figues are after restatements, which are set out in note 20.

The expenditure for the year consisted of unrestricted costs of £178,070 (2019/20 restated: £201,793) and restricted costs of £192,445 (2019/20 restated: £102,837), totalling £370,515 (2019/20 restated: £304,630).

This resulted in a surplus on unrestricted reserves of £106,090 (2019/20 restated: deficit of £68,873) and a deficit on restricted reserves of £47,990 (2019/20 restated: surplus of £92,666). Brought forward reserves, after adjusting for the prior year adjustment detailed in note 20, were £39,716 unrestricted and £171,320 restricted, resulting in carried forward reserves totalling £269,136 consisting of £145,806 unrestricted reserves and £123,330 restricted. Details of the various restricted funds can be found in note 18.

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity’s transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust Deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

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Conclusions relating to going concern

INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS OF CENTRE FOR WOMEN’S JUSTICE

Year ended 31 march 2021

Opinion

We have audited the financial statements of Centre for Women’s Justice (the ‘charity’) for the year ended 31 March 2021 which comprise the statement of financial activities, statement of financial position and the related notes, 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 FRS 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:

• give a true and fair view of the state of the charity’s affairs as at 31 March 2021 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;

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.

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 charity’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 other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information. 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.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charity 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 Charities Act 2011 requires us to report to you if, in our opinion:

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Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement, the trustees 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 charity’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 charity 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 charity, we identified the principal risks of non-compliance with laws and 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 financial statements. We evaluated management and trustees’ 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 manipulate financial performance and misappropriation of assets. Audit procedures performed included:

Discussions with management and trustees, including consideration of known or suspected instances of non-compliance with laws and regulation and fraud;

Reviewing relevant meeting minutes of those charged with governance;

Performing analytical procedures to identify any unusual or unexpected variances;

Identifying and reviewing journal entries to ensure that we understood the reasoning behind them and agreeing that they were appropriate;

Selecting a sample of transactions and tracing to documentation to establish that they are bonafide business transactions; and

Designing audit procedures to incorporate unpredictability around the nature, timing or extent of our testing.

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.

As part of an audit in accordance with ISAs (UK), we exercise professional judgment and maintain professional scepticism throughout the audit. We also:

• Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the internal control.

• Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.

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We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

STATEMENT OF FINANCIAL ACTIVITIES

Use of our report

This report is made solely to the charity’s members, as a body, in accordance with section 144 of the Charities Act 2011 and regulations made under section 154 of that Act. Our audit work has been undertaken so that we might state to the charity’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 charity and the charity’s members as a body, for our audit work, for this report, or for the opinions we have formed.

21 / 12 / 2021

Kara Williams BSc, BFP, FCA (Senior Statutory Auditor) For and on behalf of Ellis Lloyd Jones Audit Limited Chartered accountants & statutory auditor 11 Park Square Newport South Wales NP20 4EL

Year ended 31 march 2021

2021 2020
Unrestricted Restricted Total funds
funds funds Total funds (restated)
Note £ £ £ £
Income and endowments
Donations and legacies 4 224,064 144,455 368,519 238,016
Charitable activities 5 60,096 60,096 90,407
───────── ───────── ───────── ─────────
Total income 284,160 144,455 428,615 328,423
═════════ ═════════ ═════════ ═════════
Expenditure
Expenditure on raising funds:
Costs of raising donations and
legacies
Expenditure on charitable activities
6
7,8
140
177,930
─────────

192,445
─────────
140
370,375
─────────
3,502
301,128
─────────
Total expenditure 178,070 192,445 370,515 304,630
═════════ ═════════ ═════════ ═════════
───────── ───────── ───────── ─────────
Net income and net movement in funds 106,090
═════════
(47,990)
═════════
58,100
═════════
23,793
═════════
Reconciliation of funds
Total funds brought forward as previously
reported 30,353 122,695 153,048 190,100
Prior year adjustment 9,363 48,625 57,988 (2,857)
───────── ───────── ───────── ─────────
Total funds brought forward as restated 39,716 171,320 211,036 187,243
───────── ───────── ───────── ─────────
Total funds carried forward 145,806 123,330 269,136 211,036
═════════ ═════════ ═════════ ═════════

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

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Notes to the Financial Statements

STATEMENT OF FINANCIAL POSITION

Year ended 31 March 2021

1. General information

The charity is a public benefit entity and a registered charity in England and Wales and is a charitable incorporated organisation. The address of the principal office is Oxford House, Derbyshire Street, London, E2 6HG.

2021 2020
(restated)
Note £ £
Fixed assets
Tangible fixed assets 14 6,357 2,619
Current assets
Debtors
15 47,871 121,195
Cash at bank and in hand 246,450 143,225
───────── ─────────
294,321 264,420
Creditors: amounts falling due within one year 16 31,542 56,003
───────── ─────────
Net current assets 262,779 208,417
───────── ─────────
Total assets less current liabilities 269,136 211,036
Net assets ─────────
269,136
═════════
─────────
211,036
═════════
Funds of the charity
Restricted funds
Unrestricted funds
123,330
145,806
171,320
39,716
Total charity funds 18 ─────────
269,136
─────────
211,036
═════════ ═════════

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’, the 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) (Charities SORP (FRS 102)) and the Charities Act 2011.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.

The presentational currency is pound sterling, which is the functional currency of the entity. The figures in the financial statements have been rounded to the nearest pound.

Going concern

There are no material uncertainties about the charity’s ability to continue.

Fund accounting

These financial statements were approved by the board of trustees and authorised for issue on 20 / 12 / 2021........................, and are signed on behalf of the board by:

Fiona MacKenzie Trustee

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity’s purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.

Restricted funds are subjected to restrictions on their expenditure declared by the donor or

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3. Accounting policies (continued)

Operating leases

Fund accounting (continued)

through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Tangible assets

Incoming resources

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.

legacy income is recognised when receipt is probable and entitlement is established.

income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

• expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities.

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Fixtures and ftngs - 10% straight line
Equipment - 25% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

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3. Accounting policies (continued)

Impairment of fixed assets (continued)

For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.

Financial instruments

A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs.

Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.

Debt instruments are subsequently measured at amortised cost.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Donations and legacies Year ended 31 March 2021

Unrestricted Unrestricted Restricted Restricted Total Funds Total Funds
Funds Funds 2021
£ £ £
Donations
Donations 72,064 24,166 96,230
Grants
Grants receivable 152,000 120,289 272,289
─────────
224,064
─────────
144,455
─────────
368,519
═════════ ═════════ ═════════
U t i t d R t i t d T t l F
d
Unrestricted Restricted Total Funds
Funds Funds 2020
(restated) (restated) (restated)
Donations £ £ £
Donations 27,513 60,351 87,864
Grants
Grants receivable 15,000 135,152 150,152
──────── ───────── ─────────
42,513 195,503 238,016
════════ ═════════ ═════════
5. Charitable actvites
Unrestricted Total Funds Unrestricted Total Funds
Funds 2021 Funds
(restated)
2020
(restated)
£ £ £ £
Other income from charitable activities
- legal fees recovered 60,096
════════
60,096
════════
90,407
════════
90,407
════════
6. Costs of raising donatons and legacies
Unrestricted
Total Funds
Unrestricted Total Funds
Funds
2021
Funds 2020
Costs of raising donations and legacies £
£ (restated)
£
(restated)
£
- Donations 140
140
3,502 3,502
════
════
═══════ ═══════
7. Expenditure on charitable actvites by fund type
Unrestricted Restricted Total Funds
Funds Funds 2021
Advancing the human rights of women and girls in £ £ £
England and Wales, as detailed in the objectives and
activities on page 3
Support costs
168,185
9,745
192,445
360,630
9,745
───────── ───────── ─────────
177,930 192,445 370,375
═════════ ═════════ ═════════
Unrestricted Restricted Total Funds
Funds Funds 2020
(restated) (restated) (restated)
£ £ £
Advancing the human rights of women and girls in
England and Wales, as detailed in the objectives and
activities on page 3 194,466 102,837 297,303
Support costs 3,825 3,825
───────── ───────── ─────────
198,291 102,837 301,128
═════════ ═════════ ═════════

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8. Expenditure on charitable activities by activity type

12. Staff costs

xpenditure on charitable actvites by actvity type
Activities Total funds Total funds
undertaken 2021 2020
directly Support costs (restated)
£ £ £ £
Advancing the human rights of women
and girls in England and Wales, as
detailed in the objectives and activities
on page 3
360,630 360,630 297,304
Governance costs
─────────
9,745
───────
9,745
─────────
3,824
─────────
360,630 9,745 370,375 301,128
═════════ ═══════ ═════════ ═════════
The total staff costs and employee benefits for the reporting period are analysed as follows: The total staff costs and employee benefits for the reporting period are analysed as follows:
2021 2020
(restated)
£ £
Wages and salaries 233,625 181,408
Social security costs 18,254 14,043
Employer contributions to pension plans 7,027 5,282
───────── ─────────
258,906 200,733
═════════ ═════════

The average head count of employees during the year was 8 (2020: 7).

9. Net income

No employee received employee benefits of more than £60,000 during the year (2020: Nil).

Net income is stated after charging/(crediting):

ncome is stated after charging/(crediting):
2021 2020
(restated)
£ £
Depreciation of tangible fixed assets 1,634
═══════
291
════

13. Trustee remuneration and expenses

No remuneration or other benefits from employment with the charity or a related entity were received by the trustees.

10. Auditors remuneration

No trustee expenses have been incurred.

14. Tangible fixed assets

Tangible fxed assets
14.
2021 2020
(restated)
£ £
Fees payable for the audit of the financial statements 8,400
═══════ ════
Fixtures and
fittings Equipment Total
ependent examinaton fees Cost £ £ £
At 1 April 2020 (as restated) 2,910 2,910
Additions 5,372 5,372
─────── ─────── ───────
At 31 March 2021 2,910 5,372 8,282
═══════ ═══════ ═══════
Depreciation
2021 2020 At 1 April 2020 (as restated) 291 291
(restated) Charge for the year 291 1,343 1,634
£ £ ─────── ─────── ───────
Fees payable to the independent examiner for: At 31 March 2021 582
═══════
1,343
═══════
1,925
═══════
Independent examination of the financial statements
Other financial services

1,345
───────
2,400
1,426
───────
Carrying amount
At 31 March 2021
2,328 4,029 6,357
═══════ ═══════ ═══════
1,345
═══════
3,826
═══════
At 31 March 2020 (as restated) 2,619 2,619
═══════ ═══════ ═══════

11. Independent examination fees

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18. Analysis of charitable funds (continued)

15. Debtors

Prepayments and accrued income
Amounts recoverable on ongoing cases
Other debtors
2021
£
5,416
24,303
18,152
────────
2020
(restated)
£

20,488
100,707
─────────
47,871 121,195
════════ ═════════

16. Creditors: amounts falling due within one year

Accruals and deferred income
Social security and other taxes
Other creditors
2021
£
18,100
12,031
1,411
────────
2020
(restated)
£
47,481
7,544
978
────────
31,542 56,003
════════ ════════

17. Pensions and other post retirement benefits

Restricted funds
At 1 April
2020 as
previously Prior year At 31 March
stated adjustments Income Expenditure 2021
£ £ £ £ £
General restricted fund
Anonymous research
project 10,416 5,500 (7,226)
8,690
Rosa UK - Advice and
Support 44,779 (1,375) (42,780)
624
Rosa UK Fund -
Changing the
conversation
14,636 (14,263)
373
Access to Justice
Foundation
Garden Court Chambers 4,000 4,000 (6,750)
1,250
Sexual assault fund
(crowdjustice) 48,864 (19,580)
29,284
The Baring Foundation 50,000 (50,000)
ATJ Community Justice
Fund 30,000 (26,101)
3,899
ATJ Funder Plus 5,400 (5,400)
Evan Cornish 4,993 (4,084)
909
Matrix Chambers 4,041 (2,786)
1,255
Olwyn 41,855 (5,600)
36,255
The Baring Foundation 30,000 30,000
Anon Donor -
Criminalisation
The Big Give


7,783
10,883
(5,837)
(2,038)

1,946

8,845
───────── ──────── ───────── ───────── ─────────
122,695 48,625 144,455 (192,445)
123,330
═════════ ════════ ═════════ ═════════ ═════════

Defined contribution plans

The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £7,027 (2020: £5,282).

18. Analysis of charitable funds

Unrestricted funds

stricted funds
At 1 April
2020 as
previously Prior year At 31 March
stated adjustments Income Expenditure 2021
£ £ £ £ £
General funds 30,353 9,363 284,160 (178,070)
145,806
════════ ═══════ ═════════ ═════════ ═════════
At 31 March
1 At
April 2019
Prior year
adjustments
Income
(restated)
Expenditure
(restated)
2020
(restated)
£ £ £ £ £
General funds 127,711 (19,122) 132,920 (201,793)
39,716
═════════ ════════ ═════════ ═════════ ════════

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18. Analysis of charitable funds (continued)

Garden Court Chambers

At
1 April 2019
Prior year
adjustments
Income
(restated)
Expenditure
(restated)
At 31 March
2020
(restated)
General restricted fund
Anonymous research
project
£
62,389
£
(62,389)
15,543
£

5,500
£

(10,627)
£

10,416
Rosa UK - Advice and
Support
Rosa UK Fund -
44,589 61,016 (62,201) 43,404
Changing the
conversation
Access to Justice
Foundation
Garden Court Chambers



16,667
1,855
14,636

4,000

(16,667)
(1,855)
14,636

4,000
Sexual assault fund
(crowdjustice)
60,351 (11,487) 48,864
The Baring Foundation
ATJ Community Justice
50,000 50,000
Fund
ATJ Funder Plus





Evan Cornish
Matrix Chambers





Olwyn
The Baring Foundation





Anon Donor -
Criminalisation
The Big Give
──────── ──────── ───────── ───────── ─────────
62,389 16,265 195,503 (102,837) 171,320
════════ ════════ ═════════ ═════════ ═════════

Funding for facilitating the lawyers reference panel and providing training for frontline organisations.

Sexual assault fund (crowdjustice)

Money raised through crowdfunding to judicially review the parole board decisions to release serial rapist, John Worboys. Due to a successful challenge, the remaining funds are to be used for paralegal costs to support other cases where women have suffered from violence and/or sexual assault.

The Baring Foundation

To bring together specialist lawyers, academics and other experts with those working on the frontline as activists, survivors and service providers (across England and Wales) to bring strategic law challenges and ensure access to justice for victims of male violence.

The Access to Justice Foundation

Community Justice Fund Support for specialist advice services during the COVID-19 pandemic.

The Access to Justice Foundation

Funder Plus programme to fund staff development and consultancy work.

Evan Cornish Foundation

Empowering the women’s sector and their service users to fight injustice and protect their human rights in the North of England.

Matrix Chambers Causes Fund

Design and distribution of Women Who Kill research report.

Anonymous research project

Research into the criminal justice system response to women who have killed their male abusers. Carried out in partnership with the campaign group Justice for Women.

The Olwyn Foundation

Challenging the unjust criminalisation of women and girls who offend due to domestic abuse, sexual abuse or sexual exploitation.

Rosa UK - Advice and Support

Improving access to justice for women and girls throughout England and Wales by empowering the women’s sector to recognise and challenge criminal justice failings and connect them to feminist lawyers.

Rosa UK Fund - Changing the conversation

To be a full and active member of the Justice and Equality Fund’s ‘Changing the Conversation’ strategic communications network.

Access to Justice Foundation

Funding to contribute to staffing costs for assisting in coordinating and administering the CWJ legal reference panel and to facilitate its expansion by publicity and delivery of training sessions for panel members throughout England and Wales.

The Baring Foundation - Covid-19 Response Fund

Supporting work to meet the increased need for legal assistance from women’s sector organisations on issues relating to violence against women and girls.

Anonymous donor

Project challenging the long-term impact of sexual exploitation which results from women being criminalised in the context of the abuse they were subjected to.

The Big Give Christmas Challenge 2020

Project challenging the long-term impact of sexual exploitation which results from women being criminalised in the context of the abuse they were subjected to.

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21. Operating lease commitments

19. Analysis of net assets between funds

nalysis of net assets between funds
Unrestricted Restricted Total Funds
Funds Funds 2021
£ £ £
Tangible fixed assets
Current assets
Creditors less than 1 year
3,495
173,853
(31,542)
2,862
120,468
6,357
294,321
(31,542)
Net assets ─────────
145,806
═════════
─────────
123,330
═════════
─────────
269,136
═════════
Unrestricted Restricted Total Funds
Funds Funds 2020
(restated) (restated) (restated)
£ £ £
Tangible fixed assets 2,619 2,619
Current assets 91,725 172,695 264,420
Creditors less than 1 year (54,628) (1,375)
(56,003)
──────── ───────── ─────────
Net assets 39,716 171,320 211,036
════════ ═════════ ═════════
The total future minimum lease payments under non-cancellable operating leases are as The total future minimum lease payments under non-cancellable operating leases are as follows:
2021 2020
(restated)
£ £
Not later than 1 year 32,897 30,399
Later than 1 year and not later than 5 years 169 31,245
──────── ────────
33,066 61,644
════════ ════════

20. Prior year adjustments

Year ended 31 March 2021

Grant income of £50,000, which should have been recognised as received in the year ended 31 March 2020, was not included in the prior year financial statements as it wasn’t physically received into the bank account at that date. Consultancy fees of £1,375, relating to the year ended 31 March 2020 but not paid until after, weren’t accrued in the prior year financial statements. There was also no balance included in current assets relating to amounts recoverable on ongoing cases.

The 2020 figures have been restated, as per note 18. The effect of the opening balance journal is to increase restricted reserves by £48,625, as follows:

The Baring Foundaton (grant income)
Rosa UK - Advice and Support (consultancy fees)
£50,000
£(1,375)
£48,625

and to increase the brought forward unrestricted funds by £9,363 in relation to the amounts recoverable on ongoing cases. The net change in reserves is an increase of £57,988.

The restated debtor and creditor balances are £95,803 and £37,815 higher, respectively, than stated in the 2020 statutory accounts.

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Centre for Women’s Justice

Oxford House Derbyshire Street London E2 6HG

www.centreforwomensjustce.org.uk info@centreforwomensjustce.org.uk

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