Charity ￿gistr￿tIon number.. 1178336 Inside Justice (A ¢lwi¢able incorEM)rated or8anisation) Annual R¢wrt and Finall¢1￿ Ststements forthe YearFj￿ed 31 May 2024 Paul RoFr McKellells Limit I l RiverviEw The Embankmcnt Business Park Val¢ Road Heaton M¢rs¢y StockpDrt SK4 3GN Inside Justice Contents Reference alld Administrative Dd&i]s TrLLgtees' Report 2to9 tndepend¢nt Examinees R¢port io Sla¢ement of Financial A¢tiviiies Baiallce Shcet 12 Notes to the FiThallcial Stst¢ments 13to21 Inside Justice Referen¢e and Admini8trntive Details Tru3tee8 THarrison (Chair ofTnJstees) Dr A Priston OBE {D¢puLy Chair) T Conti J Milliwn J Ritchi¢ S Page Senior MaD*gemellt l Leadership S Nib]￿k, CEO (from l May 2024) Tea N Holford, lTh¢erim CEO (13 December 2023 10 30 Aprtl 20241 atLd Head of Casework (from January 2023) MList¢r, CEO (to 13 De¢£mb¢r 2023) L Shorter. Senior (to January 20221 and Consultant Fowider & Investl8ator {to Febnwy 2024) JDevi¢L Head of Casework (January 2022 to January 2023) Cbarity Registrxtioll Number 1178336 Rwtered Office One Business Village Emity Stre Kingston Hull East YoTkshiT¢ HLT9 IND Independent Exa￿l￿er Paul Roper McKellens Limit>J I l Ri*ervi¢w The Ernbanknient B￿s7￿t$S Pwk Vaje Road Heaton Meney Stockwrt SK43GN Bgnkers Santallder Bridle Road Bootle Mer5ey5ide L30 4GB Page I Insllde Justice Tr￿te¢s, Report TnEstee¥ ond officers The tru5tc¢s and officets serviog during thr y￿r and siticc thE yrarend were 85 follow5." Tr￿eS.. T Halrison (Chair Tr￿*t￿} Dr A Priston OBE (Depury Chair) T Conti J hfjllinglon J Ritchie K Reed (resffigned 26 February 2024) S Page Senior Mattagem￿t l Leadelthip Team.. S Nli ylock, CEO (ftDm l May 2024) N Holford. IDterim CEO (13 December 2023 to 30 April 2024) and Head of CaS¢WOTk (from JaDuary 2023) MLister. CEO (to 13 December 2023) L Shorter, Senior Caseworf(er (to January 2022) and CoJsultant Found¢T & Investigator {to February 2024) J Ikvitt, H¢*d of Cas¢work (jallu￿ 2022 to January 20231 Page 2 Inside Justice Trustees, Report Tbc TrLL%tee& who are directors for Ihe puryx>ses of eompany I#w. present the annu￿ report together with the rJnan¢ial s¢atem¢nL8 of the charitable comwdDy fortbe year ended 31 May 2024. Thetntstees would It&e to thank the outgoing irustse Kristiina Reed for her major contribution to 1widrfJ￿l￿e. Howlnslde Jusdee mAkes A difference We b¢lieve that everybody deserves justice. Ive care alxFut pwpl¢ who have a strong claim that they A innocent because we have seen lives destroyed by misearriages ofjustice: the life of a wrongly GOnViCted perso in jail a￿d the lives of their family, as well as of oth¢r victims because a dtthgerous offend¢r is still at large. Inside JwtiGe with a small investigative team and a uniqu¢ expert Advi30ry Panel of IwAy¢rs, investigators and s¢i¢ntists who Work pro bono to giTre other forgotten prisoners a ¢hon¢e. It one Jnsid8 Jwticg scientis( Tracj A1¢X￿der, who found key forensic EYAdentt in the BaTri Vthite c&fje th* later helped police find the real killer. Ipuide Jwtice'5 aclions have al￿05t certatnly 5ave4 nwy ￿Ore victiDJS. While Barri is now free. for oth¢rs the nighknare wnttn¥Jes 8od there is viri)]ally ￿ Leg81 Aid fimdllig for theth. Thc TrU￿Lber Applying to the charity doubled three v¢aTS ago aud Tell￿1￿ at over 600 appli¢atiODS per annum and is uow rising rapidly again on track for 800- 1.(KIO applieatiOL5 ne￿ year. Ow thariry relies Solely on Ch￿Itable support and Covid has affe£ted our income. That's thelnside Jxrfice tcam n¢ds new 5upporL Itcould help overlurn a wrongfid ¢onvietion f¢)r sornwne e15¢ lik¢ BaTri. Ip7side JxTtTce a150 svants a better ¢rImin￿ justs"¢e system. It is for this reason that we make policy alld practice reeomrnendations to tackie syste￿ic failiDgs that can bring justice for mally others. For exomple. we se¢k improved Thatiollwide police evidence storage prdctices - our research shows that 770/0 of police officet¥ have experleu￿d an investigation wbeTe they ljave been u]thle to lo￿te some evidence because it is missing or damag¢d, Objettives and artivities Objects dMdt71FKf Inslde Jx¥ftce began in 2010 as a division of the nol-for-profit newaper Infide Tune. By 2017. Insidg j7￿1[c£ had cstablished robusl internal work 5yStetn5 and gro￿1 sufficiently in SITE and ambition to WaTrallt independent, registered charity st8tU5 SO that wider fvndin8 could be soughL Thig Vd5 arhievd ui 2018 wh IrL14de Jusiice ttgist¢rvJ as a Ctwitable lo¢orporated Orgaoisation ivilh its OWD Board of TrLL8tecs, whilst maintainit)g links with those w4M) initially helped identify that there was a dire need for our work The objects of In,iide Jtsflice zs set out in its governing docum¢nL its CDllstitution, are to promote the sound administration of th¢ law for the publi¢ benefit by= • Providing advic¢ and expert scientific and le8al supp)rtto prison¢TS ￿ may bave unsafe convi¢tions; • Making 5ubrnissl0￿ attd as5iStiTtg others in 5ubmissiOns kn the CriDJiDal Cas¢s Review Conunissi¢)n in as¢8 of alleged mi￿atTi0ge of justice. Encouraging gtx>d practice in the retention of evidenc4 in collabOr￿10n with relevanÉ public bodie5" . Educating students ond oth¢r stsk¢holders alx)u¢ inv¢stiga¢ion of Crime and MiS￿￿lage$ tsfjustic& Pag¢ 3 Inside Justice Tru$te&s' Report In order to atte￿pt to addr¢ss th¢ multiple Ewds of prisoners #t￿ familiw wllh a case for conviction. and in the fa¢¢ of a cotnplex. unfunded and often resistant criminaj JUSU￿ appeal system, Inside JtLStice now focuses on four priorities: l. T&kliug mhscarriages ofjustice by diT¢Ctty $upportin8 the ptisother8nd family. li Sharing our extKriellce. evidence and data for 'wlKTrle systott. Changes SD that the ciiminal justice Syste￿ is better for all, and not jUSt those WIM) turn to us. IIL Supporting the prisoner and fomi]y even if we ￿n￿oI thke thetr case fon¥ard. Lift in pri50rt is utterly desp¢Trk under Covid amd the indicatiolls aTe that the inhumanely lollg hours coDth]ed to a cell are likely to continiie pos¢ Covid. Families also feel cut off and d￿pera* so we know how valuable this emotiona] Hnd practical support can b¢. As the tTh)th¢r of on¢ prisoner said.. 'Jusi hLTping SO￿One to (7ndtake tipne io go through ihe delail3 rneap￿ more thaF7 you realue and I grthgfidfor iIKts opportunity. May I say tha￿kY0￿ againfor Iwlp advice you have already SI￿￿. Ihis ha¥ helFd in $0 wny ways l eanm)Iput into word%.' iv. Contributittg to I￿￿ta&¢d knowledge of miscaTrtages of justice especiaIl}' by working alongside university parniers to bring expertise aDd c&se experience to the crI[ni￿ ju51ic£ praLtitioners oftomoTrow. Iptyide Jw11￿ has ¢r¢ated an Adiysory Panel of pro bono experts from the fi¢lds of forenslc s¢ien¢e. law, poiiGing and inYe5tiggtiODS. This panel of ryetts provid¢s a uniqiiE fE50urce for th¢ tntire criminal jLL%tice system alld particularly for th05¢ in prison who clairn ÉDnocence. The panel meets r¢&ul8Tly, eith¢r 8s a whol¢ panel or by working io su￿gr01tps of releyallt specialists, f￿Stfy to review, dis¢uss and advallce cases where there is a strong case for a Wro￿Ul collvictioll and se¢oodiy to ¢onsider we¢ts of th¢ critnillal justice system where lFTside Jx¥ftce ]nig￿t rec<)TllmeR]d irnproY¢Tllents. The P8￿cl metnbers plus other professiona]s provide hundreds of houts of pro bono expert 5cientifjc. ￿estigative a￿d legal analysis. opinio14 reports and representation. Full details ean be found on ourwebsite at w*w.insidejustic£.(x.uL The tru5tses would like to thauk all those who have g¢YtErousty Stsp￿rt the charity notsbly those thle to offer free expertise as pro bono adYi5ers and our finaD¢ial sUPWters. Page 4 Inside Justice Trustees, Report Our I￿part IEL 2023-24 Application levels for the ￿l￿t￿nce of Ipjstide JtL%lice h8$ it)￿¢8$ed by over 51fkn in 2023.24. LX)mpared tr) the previous year. The clwity re¢eiYed 1.061 3pplic8rions. This increase ift illitial applicatiOll5 has also led to all in¢reasE in appliGatioJ)s prDgrE55ing to the following stage. with 224 appliutions me¢ting our initial requirements. These initial reqiiirements are the c&se was beard at CroMD Collrt in Eng12Thd and Wales, that Tt was subject io a trial (i.e. Ibe applicant pleaded not guilty) and that the applicant Catt provide some case papers, sufficient that we can 2￿CSS the key &8pe¢ts of th¢ case. Ill additioo ￿ the ittct&￿e iti initial applications, we aiso saw a substantiaI increase ttrLe number of c&5es and propDrtion of e8sts whidJ could progress to F 5copin8 review. In 2023-24 we conducted 99 scoping reviews ￿mpared to 59 scoping reviews in th¢ ye8 b¢fore. This significant increase in our WOTkload itiitialjy caitsed u5 Severe p[Db]eD￿. The very mll casework tvm as simply not able to cope wtth the significatrt incre&5e in SCOPUhg r¢views. At the start of this fmancial year we were already behind with a queue 9 In the firni few months this signifi¢alltly grew to over 40 c&8es awaitillg our attention. In addition and most concerningly ive re￿1$￿ that ¢￿S were having to wai¢ four ¢0 six mollths before we couId eycn start i>ur review. To d¢&] with this predicam¢nt. w¢ made the conscious de¢isiDll to reuuit additioual volunteer c&8ewo￿ets. W¢ bad a couple of iodi¥iduals ￿1￿) I￿1 eolltaeted a]ready volullteering in this capacity. However we hLd never tried to actively recn]it such resource. By highlighting the rewarding nature of volynteering forInTide kniice as a ¢as¢worker. in th¢ newsl¢tter publish¢d by an aS￿lation for retired police offi¢er5, well over 20 applications receiyed. Of these over 2 dozen were recrnited as voluniret ca$¢wo￿tr5 c1￿￿￿enCing work in mid August. Within six weeks, through their enthusiastic and thorough approac￿ this hishty motivated team cleared the backlog. In additÉon within this backlog of c&8es they idelltifi￿ a few that were worthy of progressing to the next stsg¢. The unique asperf of Inside JtsstiGe's appIr)￿h to mi5f4Triages of justice, is the availability of the advisory pallel. This pro bono rE50urce coDsists of top lawyers: forensic expert4 and othen who SUpp￿rt is esseiitial for progressing c￿eS. In the 12 months prior to this fir￿ne￿al year no fresh ¢&stg had been identified for the advisory Pkmel to coosider. In dire¢l ¢onsequen¢e of iM)th the increase in app]Écatioll5, many of which we ￿r¢ abl6 to consider fully, and the incre￿d volunteer re8oure¢s to review these c8ses was that 8 fresh Cases hav¢ b¢en consid¢r￿ by the ￿viSOry panel in 2023-24. Aside from this increase Èn case is receiyed and 5ubstquetLi InCr￿e8 ill each stsge of our pnTrcess, we have also identified that for many applicants cven if we caD't directly collsider &ssisttng them. they [￿k the skills and ¢Xperien￿ to a¢¢ess oth¢r re5011r¢es that Could old them in the situation they find themselves UL. I￿￿de LSti¢e has therefore dev¢loped the expertfftse and knowledge ts si￿]￿[ to other chartties to ensure thos¢ that we cannot aS5iSt are able to CODnect w¥th other a8encie5 that could potentially support then). Our ¢as¢ Éeam works digitylly, therefo￿ ail c•£e paprt5 fcccivEd have to bc uploaded iDto our Google Drive system for (rtLr case te#Jn io be able to access aud ￿vIc￿ the c8se. In Some instances applieants are able kn send us their c&se fjle electronically, either themselves or ¥ia th¢ii solicitors. In othets they are delslered to us the postal network or via courioy. We identified that it would be a huge advantsge to have a web portal to allow we fi]ES to be uplo￿. and we expauded this illitiative into a full facility for people to digitslly apply for our assi5tanc£. Wctr accepted our bid for fimding to support development this facility. W¢ or¢ wlly grateful for their wistaThce. Thetechnical dev¢l¢)ptnent of the web ml has now been completed it W'6JJt live i Julie 2024. W¢ have ￿re￿Y r¢¢¢ived g)m¢ appli¢&ions via thts routr and inteThd to ensure gre*er of thi5 facility in 2024-5. Pa8e S Inside Justice Trustees, Re￿rt Continued prof&88ronai developrncrtt ffis critical acn)ss all PTrftssions and particularly so in rel8tion to the Criminal J[￿tice systeu4 as there are always sigllificant d¢velopm¢nts both in legal investigAtiVe practise. Part of our charitable purpose is to prevent mis¢orriages of justice in the 1st place, and to ethIc￿e those within the criminal justice sy3tem as to how to avoid these cirrurnstanee5 rising. Wer¢ r¢dly grat¢fvl to the opportunity the Law Priellds Society provided to Sup[￿ us in developing a CPD Vid￿ explaining how mi5¢WTiages of justitt arise, 8JJd how inside j￿$t1¢e can assist prd¢titioners ID ensuring these are prevellted. They are hosttng thLS Vldeo on their CPD site erLwring those new to the prof¢s5ion or ￿ShIng to enhallce their knowledge have atcess to it. To manage the eomplex prncess of eItsur￿8 tbe righi prepardtion wa5 completcd and that th¢ right people w¢r¢ in the right place at the right time, fully briefc￿ we used the services of Yolunteer projeu manager, without whorn this initiative would not have been successfid. This CDlltinu#s to demollstrdte how ￿EtiCal to Small Charities the serYiGes of th¢ volunt¢rniDg new insliwtsons into the fold. This off¢t3 a ph¢nom¢llai plarform to educats the next gen¢r*ion of leg81. forensic and Cli￿r pn)fessional5. • We will b¢ reaching and new audienGes via partnership5 with eBtablished trlle critne ￿d￿terS as well as with the presti8ioys Clime Con UK conference PFograllllne. . Wt are creating a subscription programme for regular donors. Eivitig yet nKbre memF*rs of the public & deeper understandit)g of our work exclusive content. With expeTiettced media profrssiottal as CEO. we att emlyoldetiiDg our Lx>mmunicatiOll5 4lld public relations, and bctter iitili5ing digital and sttial media platfomis. . We will ¢olltinue to build and embed path¢rships with sister organisations attd Dth¢r stakEholders tywards i]ffluencing policymakers key recommendations setout in our new maltifesto. Publie benef We have pronLOted th¢ sound administratiOD ofthe law for th¢ public benefit by: Pag¢ 6 Inside Justice Trustees, Report • Providiryg advic¢ and e¥peiÈ InV￿18atIvé s¢iefjtific aod legal support to wisonet5 frDm our 5t%ff C￿twork team and frotn tn¢tnb¢r$ of our Spe￿1￿115t Advi50ry Pallel WILO w>rk elltirely pro bono the wes of our applicallts - people serving long prison senteDces for crimes they say th¢y did not wmmit. The Advisory Panel Ix>asts close to 20 members across a range of diwiplffin¢s including th¢ law (OTLe tttired Circuit Judge. as well a8 silks junior barristrrs and a solicxtor). forensic science (includitig ¢old specialssts, DN& blood patt¢rn analysis, fibre e¥iden¢e, ccrv and cell site evidence), atsd fomier police staff (senior New S¢otiand Yard detectives. a policing ovetsight SPEci81ist. a police cold c&5e specialist and gll Intelligen¢¢ Manager). . Making a number of yubmissions and ￿]slIng others itl It￿kIllg Submi￿1￿ to the Crimind Cases Review Collulli55ion (CCRC) atld Court tsfAppeai crimin￿ Division (CACD) of alleged Mi￿￿rIage ofjtL*ti¢e. . Encouraging good pradiee in th¢ r¢tentiO￿ Siorage and dis¢losur¢ of evAdenK in Collaborat￿0￿ with relev8nt public bodies. Also ¢ontributing our expertise and ￿e exp￿1¢￿¢£ to justice bodiw ty provide data aNI xampleg io highligbt where systen]i¢ impro%E]Dents eall be msde. . Edu¢atiThg stydents and other stskeholders witb regard to the Investigatio￿ of L7ime and mi5caTriages ofiustice. The Trustees confirn that thev have complied with the requirtments of se¢tion 17 of d)e Charities Act 2011 to have due regard to the publi¢ benefft guidance published by the Cbarity Commission for England and Wales. Use of volHnteers Various ¢xperts pmvide their tin)e free of ¢￿ge on Jnsid¢Jwiice c￿e$. The value of this fre¢ly 8iv¢n expertiS¢ is unquAlltifi&ble. FinAn¢isI r¢vi¢w In 2023-24, tbere w&8 an incre&8e ill incoll)e to £120,460 (2022-?3: £105:090). The increase in iticome resultcd from a yigllificont boost in donations following our TTusie¢ Tom Conti's BBC Radio 4 Appea] on behalf of Insidg Jwlice in Ociober 2023. In addition, the reduced expenditure eompared to the previous year at £85.662 (2022-23.. £131,081) to rn¢et allowable reserv&s and lljsnage with lower io¢om¢ levels fiom the previo￿8 year, before the rise in doDatioDS follo1*￿ from the radio oppeal. The Trustees would lik¢ to thank all th(kse who have 5UPPOrted the charÈty ith th¢ y¢ar, wh¢th¢r thtDugh donated expertise and time, or 85 a funder small or large. Ivithout this support the charity could not ulldertake tts work for those prison¢r5 who have a strong ¢&se foT a MYoDgful ¢onvi¢iion and for their f3Tllilies. Those whom we thank for their supwrt in the ac¢otmting year include.. BBC Radio 4 appeal, Alexander Mosley Cbarit&bl¢ TrusL Hilden Charitable Fund. D￿8]etsh Trus4 T&850 Foundatioll. P RouE]ed8e, B Guinness and the WCIT Charity. For their ongoing support w¢ ul$0 Persula FouDdation (fornierl} The Faimess FoulldatioD), The BIcat￿r Rathbolle Tn]sL The Oakd￿¢ TNSL 7 Bedford Row and Rop¢s & Gray. Rgservespoli Reserves 5to(Ml at £74,858 * the year end. The Tn￿le£S have a policy to hold reserves equtv8Jellt to three Jnoftths. rutming costs. This equ*es tr) c. £24,000 based on the 202¥25 budgeted expenditure. Etowever. due to the nature of the funding recoived by the harity, which 15 generdlly r¢c¢ived as lump sums ftom tn￿ts and foundations, it is tr¢rf)gnised that there will be limes when the resetves are signifithidy higber thall ¢h¢ three nk)nttLS rntitiitig eosL8 specifi¢d. This is ¢S5¢nti for the Charity tts achieve its objective5. Page 7 Inside Justice Truste￿, Report Struetur¢y g0Ven￿lICe #nd msllggement IY&thre olgovernlng dtyumeni The Charity is controll¢d by its Constittrtion. as a Ch8ritable IncoTPDThted Organisation, which was signed on 4th May 2018. In tems of regulatory and complllsory complianK we a￿ re￿stered thith the tThformLtion Commissione18 otTice and all of our stsff have undeEEone GDPR Data Protection Act traintng 8nd ¢¢rtifJ¢atioTh. Third Pary Dth a8recments have be¢ll 5igtiEd by au relevalrt parties that work with. In terms of employ¢¢, public and profwional liabtlity illdemtiity, wc h&ve tbe appropriate level of insu1￿ce v¢r in pla¢¢. Reeruilmenl andqppoinlmelll pf Tn￿e¢S Trustees wert appointed eitber thrnugb publishing the roles OT from among tho% 8lr¢ady known to the organisatioll following their involvement as mernbe￿ of the Advisory Panel of InfEde Justice for some years. Truste¢s represent Senior figures th)m the discipltnes of fore]]5ic science, w>]icin& law. b￿iness, the arts. aiid a qualif(¢d wcouLtsnL New Tnstees will be appointed to meet skil]s gaps from wididat¢s identifi¢d from openly advertised varan¢ies. And following recortunendation5 froDJ those known to the ¢liarity in th¢ first ￿Stance. or appropria¢e adVertis￿g &8 necessary. ndudzon undtroiming of Trnsttt New trustees are sent the Charity Commission guidance, the CoD5tithtion. the tllost recent relevant strdtesic papers from the CEO and the Tn￿¢$. Aunua] RepDrt alld Accounts. They are invited tn *tend the Advisory Pancl meetings where Lasework ts discussed it] ddwl. The tn]stee me&iJJgs include key strategy discussions to debate and agree priorities and how the charity ￿$1 ￿fil$ its obje¢tiY&%. All indvction illGlude5 briefing session5 from th¢ Chwr l ￿ regarding the obligatioTh of the Tnjstees and how the Board operates and briefmgs from th¢ CEO an(Vor staff team on key aspe¢ts of the charity's work. Orgunisalionalstruclure Ins¥de JI￿licE has a Board of 5evrD tllemlje￿ wtMTr meet at least four times annually and ar¢ reS￿nSIble for the strategic direction and wlicy of the charity. Day to day re5W￿5]bIlity for tht ch&rity rests with the Cbief Execuiive Officer (0.6 Full-time equivalent FfE reducing th 0.2 FTE from April 2023 then 0.4 FTE fmm Dccfmbff 2Q23) WIK) ts SUpp￿Ed by a tcaln {reduced to 1.7 FfE from April 2023). RLFk Mandgemeni The truste£s review rtsk * least quarterly ai Trnstee meettn8s, with action plans pui in place lo niitigate major risks. Currently the Only major risk is reduced income and the Trustees h￿¢ approved a fi￿draiSIng sti2tcgy, redured costs atyd adiott plaft to siistain fundi￿ with a contiD8eney to draw fiLrther f)ll reselves if needed as the current level of resources is in excess of the reserves pilicy. The finan¢e trustee CEO teview the fillaAciai position tnonthly, Updating the tNstees ott any major changes. A fiirth¢r reduce expenditure will be considered if necessary but with the fwst priority bexttg not to Tcduce the ￿e￿Ork alld related support for prisoners and their families. Saftguarding The TEU8tee5 are rntndfijl of tbe importance of Safeguarding with W tsi vulnerable adults aTllOll8 the signifs¢Wrt Dumber of prisoners who turn lo InsTde J[￿Tr¢¢ for suppo¢ and with regard to staff ill their work. The Trustees hAV¢ miEwed and updated the safeguarding policy in 2023. Coiisider4ble exp¢rtise exists among the Trustees and staff safeguarding and in-hiyjse guidance is off¢red to othw stsff ond Tmstees. P&ge 8 IDside Justice Tru$t¢es' Report Statem¢nt of Trv8t¢u' responsibilitie5 The Trustees (who are also the dirxtors of Inside Y￿￿tice for tkn¢ purposes of eomp8ny lawl ate restK)nsible for prep￿TIng the Trustees, report and the financial stst¢ments in accordance ￿7th applicable law and Uuitrd Kingdotll Arboullting Stalldards Iunited Kingdoln Gelleral]y Accepted Accounting Practice). including FRS 102 "The Fill￿Gi81 Rewting Standard applicable in the UK aDd Republic of JTrland'. Compony law requires tbe Trustees to prepar¢ financial sratemellts for each financial year. Under ¢ompany18w the Trumees must not approve the finaDcial 5taternents ullless tbey are satisfitd that th¢y give & true and fair view of th¢ stat¢ of affairs of the charitable ¢ompany and ot the In￿MItig re50urce5 atmi applicatio￿ of r¢sOurc￿, including its in¢om¢ and expendituff, of the cllaritsble company for that period. In pr¢paring these financial state]netts, the Trust¢e5 are required to.. select suitsble ¥Kounting polici¢s aod apply them consistently. ob5eLve thc meth(KtS 8nd principles ITr the cI￿lti&8 SORP. mak¢ judgements and c￿l￿AteS tbat art ftasonable and prndeDt stste whether applicable a¢¢ountiDg stsrtdards, ¢ompJYsAug FRS 102 h&ve been fi)IloweL subject to any tnaterial departures disclosed and explained in the fomthcial statements. and prepare the fEnancial statements on the going concern basis unless it is inappropriate to pr¢sum¢ that the chariiable ¢ompaThy wiu continue in biisiness. The Twstees ar¢ responsibl¢ for keeping prnper ac¢ountiDg ￿rdS that Can disclose with r¢asouable accuracy at any lime the finan¢io1 WTr$ition of the charitsble Companv aty] enable thern to ensure that the fJnw¢Èal slakments comply with th¢ CompalliES AGI 2006. They are also responsible for saf¢guaJfjing the assets of the charitable company and bence for tsking re850Dable steps for the preV￿ltiOn and detecltOD of fraud and other irregularities. The Trustees are re5pollsible for the rnalntellaD￿ and tntegrity of the wrpornte and fitL8n¢iai information included on the ¢haritabl¢ company'$ website. Legislation goveming the prepardtson alld disserniD&tion of financial statements may diff¢r fwm legtslatiou in other jurisdi¢tiotLs. The annual report approved by the Trustecs of thE charity on 25 SepiemF*r 2024 and siglled on its belmlf T Harrison (Chair of Trll%te￿) Trustee Page 9 Inside Justice Independent Ex8miDer's Report to the trustees of Inside Justice ('the CompAny') I report kn the Ciwity Ttusters on my ExamillthDll of the accoutlts of the Company for th¢ year ellded 31 May 2024. Responsibilities basis of report As th¢ ¢haTity's Trustres of the Compally (and ￿50 its directors for the purpose5 of co]npany law) you ar¢ responsible for the preparation of the accounts ID accordanc£ wtth the requirements of the Compgthits Act 2006 {the 2006 Act,). Having sotisfied mystrlf that the accounts of the Compw ar¢ requir¢d tt) b¢ audit¢d ￿der Part 16 of the 2006 Act and are eligibl¢ for independent examinat[0￿ I rew)rt in respect of my exAmination of Yol￿ charity's coullts a8 ¢arri¢d out under sedion 145 of the Cbariues Act 2011 ('the 2011 Act,). In carryillg DIY ¢xamination I have followed the Dirertsotts giv¢0 by thr Charity Commi&sioll under section 145(5Xb) of the 2011 ACL IDdep¢ndeDt examiner's ststement I have completed my eLvtitnatiO]L I Conf￿ that no matters hav¢ come to my attention in ¢xtrnnection with the ¢xamiuation giving me Cal￿¢ to believe: l. ac¢gunting r¢cords weTe rffjt kept in respect of lttsÈde Justice &$ required by seetion 386 of th¢ 2006 kn. or 2. the accoullts do DQt accord with thos¢ rwrds" or 3. the accounts do llot cornp]y wtth the accouDtin8 requiretnellts of sttÉion 396 of thg 2006 A¢t other than any requirement that the *o)unts give &'true alld fatr vic¥¢ which is not a n￿tter considered as part oran independent exaJniDation,' or 4. the ac¢ounts have llot beeu prepared in aecordBllce with the methods aThd principles of the Ststement of ReCoM￿ejjded Pra¢tice for ac¢ounting and rewrting by charities lappiJ"cable to charitie5 prq)aring their accounts in accordance with the Financial Reporting Standard applicabl¢ in the L￿. aDd Republic of Ireland (FRS 102)1. I have t)0 concerny at￿ have corne acro&8 no othtr matkrs iu CoDts￿li0￿ with the cxamination to which attention should bc drawn in thi5 report in order to eDablc a proper undetstallding of the accoullts to b¢ reached. Paul Roper MeKellens Limiied Chartered Accountsnts I l Riverview The Embankment B￿sinesS Pwk Valc Road Heaton Mers¢y Stockport SK4 3GN Dat¢:....r.Ii..li.*...... Page 10 Inside Justiee ststement of Financial AetKvitie5 for the Year Ended 31 May 2024 (Including Income and Expenditure Account and Statement of Total Recogniged G•in8 and Losses) Totsl 2024 Ullrtstrieted Rtstrkted Note In¢om¢ #od Endowmemts from: Donations and legacies Other trading activities Investment iJJeome 94.986 12.889 3.185 9.400 104,386 12,889 3.185 Total inco￿¢ 111.060 9,400 120,460 Exp¢nditur¢ on: RLising fvTJd5 Charitable activities Other ¢xwdI￿re (155) {57,732) (19.70 (155) (63,400) 22,107) {5.668) 2,400 Totsl ¢xpendi(w¢ (77594) (8.068 (85,662) Net income 33.466 1.332 34.798 Net movcrnent iTh funds 33,466 1.332 34,798 Rerouciliatioll of fuDd$ Total fvllds brou8ht forward Total funds Carried fon¥ard 14,392 5,668 40,060 16 67,858 L'.nre5tricttd nds 7,000 Restricted fwids 74,S58 Totsl 21123 Notr Jncorne Endowments from: DoThation5 alld legacies Other trading aclivxti Invesknetrt income 86.824 E3.018 1248 9),824 13,Q18 Total income 101,090 105,0 Expethditure on: Raising filllds Charitable activiti¢s Other exp¢nditur¢ (270) (115.903} (13.771) {270) (117,040) 13,771) (1,137) Total expenditi￿¢ 129.944 1,137) {131,081) Net {expendltL￿eY1ncOme 28,854) 2,863 25,991 Net movement in fund5 128.854) 2,863 {25,991) Reconciliat5on Total fulth brou¥ht forward Tirtai fur￿$ catried fi)rwTrd 63246 2,805 66,051 16 34J92 5,668 40.060 The nots on pages 13 to 21 fomi an inte￿] partof these financial statetllents. Page 11 Inside Justice (Charity Registration number: 1178336) Balance Sheet as At 31 May 2024 2024 2023 Note Current Assets Debtor5 C&sh at bank alld in halld 13 14 8.914 54.798 82.026 82,026 63,712 CreditOTS: Amounts due within oneyt8r 15 7.168} 23,652 Net assets 74,858 40,060 Funds ofthe eharlty: Rostrlcted income fvDds Restrict￿ funds 7.000 5.668 Unrestrieted Income funds Ut)restricted fuLds 67.858 34,392 Totsl funds 16 74.858 40,060 For the fiDancial yw ettding 31 May 2024 the charity eDtitled to ¢xemption from audit under section 477 of th¢ Companies Act 2006 relating to small ￿MpanIeS. DiTeCtors' responsiThiIiti¢s'. The rnembers have not required the chBrity to obtiin an wJdit of its acwwits for the yew in question ill aCcorda[￿e wtth section 476. and The directors acknowledge their re5[K>n￿bIllties for cO￿ly1￿8 Wtth the r4uirernents of the with respect to wounting record3 aod thc preparation of accounts. The financial statements on pages 11 to 21 approv￿ by the Tr￿st¢es, and authorised for issue on 25 Scptrmber 1044 and si8lled on their beb8tf by: T Harrison (Cbair of Trustees) Trustee S Page Trustee The not&s on Fages 13 to 21 fonn an integral partof these finall¢ial ststcments. Page 12 Inside Justice Notes to the FAnaneiai Ststements for the Year Ended 31 May 2024 I ChArity The charity is a Charl￿ble in¢orpot*t¢d otganssatio 2 Actountillg polieles Summary of Significont accounting poli¢ie8 •Dd key estim•tes The principal accounting poli¢ies applied in the preparation of these fiD￿Cial stat¢m¢Dts are set out below. These poli¢ies have be¢D CQllSiSt¢Ddy appli¢d to all th¢ y¢arg pr¢seDted U￿¢8$ otherwise stated. Statement of eompiiante The financial stat¢ments have been prepared in a¢cOrd￿¢¢ with Accounting snd Reporting by Cbaritie5: stAte￿¢￿t of Recom]n¢n(kd PTadice (applicable to charities preparing their acwunts in awrdan¢¢ with th¢ FIn￿)Cial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)) {issu¢d in OGtobrr 2019) - (Charities SOIIP (FRS 102)), th¢ FinarJ¢iai Reporting Standard applicable in the UK and Rcpublic of trelaftd iFRS 102) and th¢ Companies Act 2006. B8sis of preparation ID5ide Justice ￿ettY th¢ defillition of a public benefft entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction vajlle wiless Otherw￿ stated in th¢ relevani accounting poliry not¢5. GoiRg CODrern In¢om¢ and ¢xpenditur¢ is regularly monitored by the Trustses wlk) ate a¢tively seeking furtber fLuiditsg and mallaging Costs. The Trustees consider tbat there are llo m#tcrial uncertainties about the charity's ability to LX)ntinue going GODC¢rn nor ally sigthificattt of ullcertaillty that affect the wrying value of Assets held by th¢ ¢haTity. Exemption from prep3Tiug * easb Ilow statement The Glwity has adopted Update Bulletin One publishtd on 2 Febrllary 2016 aDd have ther¢for¢ not iucluded a cash flow state￿ent in these financial 5talements. Ineome and endowments In¢om¢ is recognised oThce the charity has entiderueth ￿ the income, it is probable that the inc4)me will be received alld the amount of the income Tueivablr cw be meL4ured reliably. Domotions tindlegacies Donations are recognised when the charity bas beett notifid ith ￿lt[￿8 of both the amount and settlement date. In the ew¢Tht that a donation is subject to eottditions thai requir¢ a lev¢1 of perfomiance by the ¢h&rity before the ¢harity is entitled to the funds, the inctsme is deferttd and oot reco￿lSed ulltil either those Collditiolls are ￿]lY meL Or the fulfilrnent of those ¢onditiOll5 is W￿￿11Y within the cotktrol of the chartty and it is probabl¢ that th¢s¢ conditioThs will be ￿lfilled in the re￿rtiD8 period. Grants receh*Nble Gran¢s are r¢wgiiised wthen the chwity has an eDtidemeni to the fijnds aod any conditions linked to the grants have been met. Wlhere ￿fOrnIA￿¢t conditions are attached to the grant and are yet to be met, the income is recognised &8 a liability aTLd Includ￿ on the balarKe sheet a8 defe￿e￿ iThcome k> b¢ T¢lwed. Page 13 Inside Justice Notes to the Financial Statements for the Year Ended 31 May 2024 Deferred Income Where a donation is made explicitly to cover wsts over a specified period of tim4 the income is matched agaillst tlLat timefizme. Jnveslnynt income DivideDd5 are rECQSlli5ed onGE the dividend ba5 been declarrjj and notifi¢*yon has be¢ll re￿Ived ofthe dividend ExpendltDre All ex￿ndit￿rE is rE¢4￿ls￿ on¢e th¢re is El legal or ronstructive obligation to th4t expenditure, it is pry)babl¢ settlement is reqiiired and the amount Can be me&sured reliably. Ail costs are allocated to the applicable expendtture beading that aggregate similar cosLs to that category. whe￿ costs cat)llot be directly attributed to parti¢ul8r headings they have been allo¢at¢d on a basis wnsistent thith the use of resources, with centraj staff costs allocated on the basis of time spettk and depr¢¢iatitsn charye5 allocated oll tlJ¢ portion of th¢ asS¢t's use. Other gllpport Costs are allocated based on the spread of stsff costs. RalsingSKnds These are costs i￿urred ill attrdCtin8 voluntary iD¢x>m4 the mar•gem¢nt of investments thd th(trse incurred tn trading a¢tiviti¢s that raise fimds. Charituble ￿a￿vIde5 Ch&rithble expenditure c4)mprises those costs incwred by the ch8xity in the delivery of its activities and services for its bencfiGiaries. It itt¢ludes Ix>th costs that can be allocatd di￿lY to such wiwities and tI￿se costs of an i]￿irect nature Ttece&sary to suptK>rt them. Support costs Support costs include central fimctions and have been allocatd to adivLty cost rat¢gorie5 on CODSi5tent with the use of resources. for exampl< allcrtating property Costs by fl(M)r ateas. or t¢r capit4 Stsff wsts by th¢ time spent aDd other cosis by their usage. Governance costs These in¢lud¢ the Costs attiibutsble to th¢ ohartty's ¢ompli8ntt wtth Constitutio￿1 ethd ststutory rquirements, ncluding audiL 5trat¢gir man￿￿ement *tsd Trnste¢s' Iiiettings reimbursed expenses. Tsxstion The charity i5 COt)sidered to the tests set out in Pardgraph I Scb¢dule 6 of the Finalltt Act 2010 and thettfore it meets the der￿ition of a charitsble company for I.￿ cotporntion purposes. Accordingl),, the charity is potentially exempt from thxation in ttspect of inwme or capital gains received withili categories covered by Chapter 3 Part 11 of the Corporation T&x Act 2010 or Section 256 of th¢ Taxalion of Chargeable Gal￿ AI* I9￿2, to the eX¢￿tr that swh or gains 8pplied ex¢lusiv¢ly to charitsble purposes. Page 14 In8ide Jllstiee Iyotes to the Financial Stattments for tke Year Ended 31 May 2024 Trade debtor5 Tr&de debtors are amounts due froTll ￿Ls(Ome￿ for mercl)th￿se sold or services perfonned in the Ordinary course of bi￿l￿ess. Trade debtors 8xe recogtixsed initially at the knnsathion price. They lte subsequently rn￿￿red at anortised ¢ost using the effective tnterest method, less provision for impairnenL A provision for the impairment of trad¢ debtors is estsblish¢d wh¢0 th¢r¢ is objective eviden￿ that the will llot be able to collect ail amOUAts due according to thc original tenn5 of the receivablw. C8sh cash eq￿vAlents C&sh alld cash equivalent5 COItipri5e c&sb on hand and rall dw5its. and other short-terni highly liquid iThVe5tments that are readily convertible to a known amount of wh and are subj¢¢t to aD insigtiifiGqllt risk of ¢hauge in valw. TThde creditors Trade ¢r¢diiors are obligalions to ￿Y for gcx)ds or services that have been acquired iu the ordinary course of business from supplier5. Accoullts payable are classified ￿ cU￿t liabilities rf the charity does n(>t have an unconditional righ¢ at th¢ ¢nd of the retK)rting period. to defer settlement of the creditor for at It￿1 twtlvc montbs after the reporting date. If thtte is an un¢onditiona] right to defer settiement for at least twelve moDths after the reportitig date, they are p￿eThICd as liabiliti￿. Trade creditors are recognised initially at the Iran5action price znd subsequerjtly m¢asur¢d at ￿￿OrtISed cost ing ihe effethive interest method. Borrowings Interest-bearing borrowings are initially recorded at fair value. net of trans&L#ion eosts. Inter¢st-b¢aring rrowings are subs¢qu¢ndy carried at amortised with the diff¢ren¢e b¢Nten tho proceeds, net of transaction costs, and the amount due on rdemption b¢ing re£ognised as a dwgE ￿ the Statejllellt of Fillancial A¢tiiYties over the period of the relevant borrowing. Inter¢5t expense is T¢￿gnis¢a on the basis of ¢h¢ effective intetest method and is included ith interest payable aFLd sitniiar Gharg¢5. Bo￿ow1￿gS are clas5ifi¢d as cutrent liabiiits&% the clwity una￿ditiOnal right to defer settlement of the liability for at least twelve months after the reporting date. Vllnd strutture Unre5trict¢d inco￿¢ funds are 8enezHI fund5 that are availablc for at the Trustee5' dis¢r¢tion in furthTh¢¢ of the objectiV¢5 of the ch￿ity- Restricttd inC0￿C funiLs are those thjllated for ￿$t iti a pkrti¢uiar area or for specific pu￿08¢s. th¢ use of whi¢h is ￿striCted to that areaor purtM)se. Page 15 Inside Justice Notes to the Financial Ststements for the Ye#r Ended 31 May 2024 3 Income from donatloll$ #nd Iweles Totsl 2024 Totsl 2023 GtDer*l Restricted Donations aJMI legacie Donations from wmpanies, trusts and Similar proceeds Don4tions from individuals Gift aid reclaimed Grants. including capitsE grants. Grants frotll other charitics 50.918 43.890 178 50.918 43,890 178 34.800 42,930 9.400 4,(100 94.986 9.400 104,386 90,824 4 Intome from otber trndillg aethitks Unrestritted Total 2024 Total 2023 Gener•1 Events income" )nf¢ren¢es and similaT events Other events income 207 12.682 207 12,682 12,889 12,889 13,018 5 Investment incomt Unreslriele TotAI 2024 Totsl 2023 GeDerAI Restrieted IntErest rBGekYablE and Similar Interest re¢eivabl¢ on bank deptssits 3,185 3,18S 1,248 P8ge 16 Illside Justice Note8 to the Financial Statements for tbe Year Ended 31 May 2024 6 Expendithr¢ on ￿￿iDg fvDds g) Costs ofgenerxtlllg don*thoth8 alld legat5es Llttrestricttd TotAI 1024 Total 21123 Gon¢r41 Restrlcted Donatio￿ 155 155 270 7 EXp￿dIture on charit*ble #divitses Total 2024 Totsl 2023 c￿er*I Note Staff cosls Allocated support ¢08ts Governance costs 56,259 1.668 57,927 15,928 317 1.156 4,317 1,156 I,iio 57,732 5,668 63.400 117.040 8 Other expe4ditsr¢ Unres¢ricted Total 2024 Totsl 2023 General Other resourc￿ expended 19.707 2,400 22,107 13,771 19,707 2.400 22,107 13,771 Page 17 Inside Justice Nolej to the FinarteixE Statements for the Year Ended 31 _may 2024 9 Analysts of goYern*nee Support tosts Goverllatsee ¢oyÉ9 Unr¢stri¢ted Total Tot81 2023 C￿er#I 2024 Independent examiner fee8 ENamination of the finat]¢ial statements Other fees paid to examin¢rs 520 636 520 636 480 630 1,156 1,156 I,iio 10 Trn$¢ees remunerAtion %￿d expenses During the year the charity mad¢ the following ITar￿a¢tiOnS wtth Tntstees.. J Rit