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2022-04-30-accounts

THE CORPORATE JUSTICE COALITION CIO (formerly known as The Corporate Justice Coalition Ltd)

Registered charity no: 1179102

REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS

for the year ended

30 APRIL 2022

INDEX TO PAGES
Page number
Charity Details 1
Trustee Report 2-4
Financial Review 6
Independent Examiners Report 7
Statement of Financial Activities 8
Balance Sheet 9
Notes to the accounts 10-14

The Corporate Justice Coalition CIO (formerly known as The Corporate Justice Coalition Ltd) REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2022

The Trustees present their report and the financial statements for The Corporate Justice Coalition CIO for the year ended 30 April 2022. The charity is also known as CJC.

CHARITY INFORMATION

REGISTRATION Charity number: Charity number: 1179102
BOARD OF TRUSTEES The following persons have served as members of the Board
during the year and up to the date of this report:
E. Maclay
T. J. Cooke-Hurle
E. S. L. Harris
S. Joshi
I. D. Leader
O. Martin-Ortega
D. McMullan (resigned 8 June 2021)
S. M. Qadri
S. Talbot
EXECUTIVE DIRECTOR Mark Dearn
REGISTERED OFFICE Unit 2.12
17 Oval Way
London
SE11 5RR
BANKERS Co-operative Bank PLC
PO Box 101
1 Balloon Street
Manchester
M60 4EP
INDEPENDENT EXAMINER Joel Williams

1

The Corporate Justice Coalition CIO (formerly known as The Corporate Justice Coalition Ltd) REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2022

OBJECTIVES AND ACTIVITIES

The Corporate Justice Coalition’s charitable objectives are:

To promote human rights (as set out in the Universal Declaration of Human Rights 1948 and subsequent human rights conventions, declarations and decisions of the United Nations, International Labour Organisation and regional bodies), by all or any of the following means:

The Corporate Justice Coalition is the long-standing UK civil society coalition working to improve the accountability of multinational companies for their impacts on human rights and the environment globally. We have more than 60 formal partner organisations and work with a range of other organisations and individuals, including academic institutions, legal practitioners, activists and campaigners, parliamentarians, civil servants and government.

We facilitate information sharing and collaboration through our email groups, our well attended, regular calls and events, including our annual partner meetings - usually held annually in-person, but postponed and substituted by one hybrid (online and in-person) Coalition planning event in 202122 due to the Covid-19 pandemic.

We continue to play an active role on the Board of the European Coalition for Corporate Justice, and we continue to collaborate closely with colleagues in Europe, the USA, Canada, Australia and Africa to further fund a now developed proposal - which has provisionally secured its first funder - for a joint international project on parent company accountability for human rights abuses.

We attend the Home Office’s Transparency in Supply Chains thematic group (part of the Modern Slavery Strategy and Implementation Group), we remain part of the Department for International Trade’s Sustainability Expert Trade Advisory Group and we also attend ad hoc invitation-only sessions run by the Department for Environment, Food and Rural Affairs on the Environment Act, in addition to holding a seat on a Stakeholder Group for developing indicators on the environmental impacts of UK consumption. Additionally, we hold an alternate seat on the Steering Group of the UK National Contact Point for the OCED Guidelines for Multinational Enterprises, housed in the Department for International Trade, with the civil society representative for this group, Tim Otty QC, being nominated by Corporate Justice Coalition to his role.

We respond to several government and international (e.g., EU, UN, OECD) consultations on business and human rights issues and provide regular in-person (via calls) and written briefings for MPs, peers and their advisors. We continue to ensure our work is linked to ongoing and relevant legal cases and issues wherever we consider them to be relevant to our work – and we await the next steps in the Okpabi v Shell case which is now due to proceed to trial in England, after our 2020/2021 intervention with the International Commission of Jurists in the UK Supreme Court case of the same name.

2

The Corporate Justice Coalition CIO (formerly known as The Corporate Justice Coalition Ltd) REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2022

We continue with our significantly increased social media output on existing and new channels and our regular publication of a range of articles and outputs by partner organisations, academics and others on a wide range of business and human rights issues – we thus continue to ensure we promote our work and raise public awareness of business and human rights. We also continue to seek to speak to and write for mainstream media, placing news and comment articles in relevant publications, in addition to producing videos on social media and regularly speaking on panels and in public fora – again, to promote our work and raise public aware of business and human rights issues.

PUBLIC BENEFIT

Trustees keep in mind the guidance from the Charity Commission on public benefit when establishing our aims and objectives and planning our future activities and we intend to comply with this. Much of our activity is geared towards achieving long-term changes to the legislative and regulatory framework for the governance of business and, as such, benefits are not always immediately visible. For example, our work which was central to achieving progressive amendments to the Modern Slavery Act was carried out over a number of years but has resulted in positive change for beneficiaries in the UK and overseas. Similarly, much of our activity over the past two years fits into a longer-term trajectory of securing legislative change which will ultimately lead to greater protection of individuals and communities around the world from human rights abuses by business.

ACHIEVEMENTS AND PERFORMANCE

We continue our long-term project of calling for new legislation enshrining a corporate duty to prevent negative human rights and environmental impacts (also known as ‘mandatory human rights and environmental due diligence’), with work associated with this across our organisation and coalition spanning strategic planning and engagement with our many partner organisations, political advocacy, engagement with businesses, and media and communications work.

We have made significant advances in building our campaign in the past year, across all these key areas of work: this is now consolidated under our coalition-agreed name for the new law we call for, a ‘Business, Human Rights and Environment Act’. Linked to this we held an expert-led call for our partner organisations on the policy details of the type of law we call for, and an international call featuring representatives of organisations in Ireland, the EU, USA, Canada and Africa (a pan-African coalition) to explain approaches to new laws and analyses on perceived strengths/weaknesses from multiple jurisdictions

We have met Parliamentarians from across the UK’s main political parties, leading to a number of questions being asked in both Houses of Parliament around our call for a new law. In addition to this, an ‘e-action’ led by one of our partner organisations for our campaign led to thousands of members of public contacting c.500 MPs, again leading to questions being asked in Parliament.

Notably, in October 2021, we launched a coalition petition in conjunction with four partner organisations, with a fifth due to follow suit – by April 2022, this petition has secured more than 50,000 signatures. In the same month, after engagement with CJC and a number of our partner organisations, a group of 36 leading businesses and investors launched a statement calling on the UK Government to introduce a new law of the type our campaign calls for; this was released at the same time as an expert legal opinion – commissioned by CJC and a partner organisation - on how such a new law could have had effect in the example of alleged supply chain abuses in the apparel company, Boohoo, which was also covered by the Guardian newspaper; at the same time we released a set of legal principles for a new law, endorsed by 34 of our partner organisations.

3

The Corporate Justice Coalition CIO (formerly known as The Corporate Justice Coalition Ltd) REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2022

We have continued to highlight the shortcomings of the ‘Transparency in Supply Chains’ (TiSC) provision of the Modern Slavery Act and the need for the legislation to be strengthened and accompanied by new, more expansive legislation to improve corporate transparency and ensure actions taken to address severe labour rights violations in corporate supply chains, and to hold companies legally liable where such obligations are not met. We have also continued to engage on work on the UK Environment Bill, including after it passed into legislation as the Environment Act. Additionally, along with a partner organisation and two consultants, we have met and submitted a consultation response to the Law Commission for its project analysing potential reform of the UK corporate criminal liability regime.

We have produced a number of jointly endorsed briefings and statements/responses/submissions, including on: the decade anniversary of the UN Guiding Principles on Business and Human Rights (35 organisations); the EU’s tabling of a proposed new law/the urgent need for a new UK law (31 organisations); the Government’s consultation on Restoring Trust in Audit and Corporate Governance (8 organisations); submission to Law Commission consultation on corporate criminal liability reform (4 organisations); Open Letter to World Leaders, COP 26 (more than 180 organisations/individual experts from 55 countries); Joint civil society response to the Business, Energy and Industrial Strategy Committee report: ‘Uyghur forced labour in Xinjiang and UK value chains’ (10 organisations); consultation on OECD Guidelines for Multinational Enterprises (6 organisations).

We have presented at a number of seminars and given evidence to a number of relevant fora. We have spoken at events/on panels run by: Chambers and Partners; Matrix Chambers; Friends of the Earth; a Labour Party Conference fringe event, jointly run by SMEs4Labour and the Labour Campaign for Human Rights, alongside two frontbench Labour MPs and leading legal and civil society experts.

We have changed our organisation status from being both a company by limited guarantee and a charity, to a new, sole status as a Charitably Incorporated Organisation (CIO): our legal name is now ‘Corporate Justice Coalition CIO’.

We have written and published a number of articles on our website, including on: the lack of engagement with indigenous people’s rights in the Environment Act; trade unions perspectives on the G7, business and human rights and a sustainable recovery; how due diligence can protect land rights; the role of the UN Binding Treaty on Business and Human Rights in ending corporate impunity for human rights abuses. We also released a social media video on the UN Human Rights Council’s endorsement of the Human Right to a Healthy Environment.

Our coalition statement on the decade anniversary of the UN Guiding Principles on Business and Human Rights, endorsed by 29 partner organisations, secured coverage in the Guardian newspaper, in print and online, including carrying comment from our Director. Our Director has written an opinion piece on the need for a new UK corporate accountability law in Board Agenda, while our Director and Policy and Communications Officer co-wrote an opinion piece on the momentum behind our campaign for the Business and Human Rights Resource Centre. As part of the wider campaign we convene, our partner organisations have likewise published a number of similar analysis blogs and articles.

*It should be noted that due to the ongoing Covid-19 pandemic, our staff continue to work mainly from home. As was the case last year, the pandemic and ongoing supply chain disruptions – also influenced by the UK’s departure from the EU - continue to raise the profile, relevance and importance of our ongoing work on supply chains, and the associated political-economic issues it has helped highlight.

4

The Corporate Justice Coalition CIO (formerly known as The Corporate Justice Coalition Ltd) REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2022

STRUCTURE, GOVERNANCE AND MANAGEMENT

GOVERNING DOCUMENT

The Corporate Justice Coalition Limited is a Charitably Incorporated Organisation – a registered charity. In line with this change in status, a new CIO constitution was adopted by our Board at its Annual General Meeting on 24 November 2021. Corporate Justice Coalition was first registered as a charity with effect from 6 July 2018.

BOARD

The charity’s Board of Trustees met four times during the year. The Trustees all give their time voluntarily and received no benefits from the charity. Our Chair of the Board of Trustees is still Elaine Gilligan, while all other trustees remain in post.

It is considered that all Trustees and any others who could be understood to be ‘managers ’ in the activities and affairs of the CIO - as defined in Schedule 6 of the Finance Act 2010 - have completed declarations confirming that they are ‘fit and proper ’persons under the terms of the Finance Act 2010.

STAFF

We employ three staff: a Director to lead the organisation’s work, a Policy and Communications Officer and a Policy and Network Officer. This year we have once again secured the part-time, three-month employment of an intern as part of a master’s programme course module at King’s College London.

RISK MANAGEMENT

Trustees are aware that there are a variety of risks which have the potential to affect our success and aim to take these into account when planning our activities or responding to events.

5

The Corporate Justice Coalition CIO (formerly known as The Corporate Justice Coalition Ltd) REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2022

FINANCIAL REVIEW

RESULT FOR THE YEAR

The Trustees report an excess of expenditure over income of £13,979 which will be taken from reserves.

RESERVES

The accounts show reserves of £53,835, of which £3,856 are restricted and £49,979 are unrestricted. Restricted funds will be spent on the purposes for which they were received. Unrestricted funds are available to spend on CJC’s planned activities and operating costs in 2022-23.

RESERVES POLICY

It is the practice of the trustees to review regularly the reserves position of the charity considering good financial management and the risks the charity faces. We believe that the unrestricted reserves of £49,979 which were held at 30 April 2022 are sufficient to support the budget spending for the current year and to help mitigate the effects of any unforeseen events that might arise.

PRINCIPAL FUNDING SOURCES

We received the first instalment of a new three-year grant from the Sigrid Rausing Charitable Trust, and final instalments of a three year grant Joseph Rowntree Charitable Trust. Other financial contributions were received from the European Coalition for Corporate Justice. Several of our larger partner organisations made contributions to core funding.

Signed:

Name: ELAINE MACLAY Date: 24 November 2022

On behalf of the Board

6

The Corporate Justice Coalition CIO (formerly known as The Corporate Justice Coalition Ltd) REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2022

Independent examiner’s report to the trustees of Corporate Justice Coalition CIO (‘the CIO’)

I report to the charity trustees on my examination of the accounts of the CIO for the year ended 30 April 2022.

Responsibilities and basis of report

As the charity trustees of the CIO you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the CIO’s accounts carried out under section 145 of the Act. In carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act

Independent examiner’s statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the CIO as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Joel Williams 1 Montrose Avenue Stretford Manchester M32 9LN

6[th] December 2022

7

The Corporate Justice Coalition CIO

(formerly known as The Corporate Justice Coalition Ltd)

REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2022

Statement of Financial Activities For year ended 30 April 2022

Income
Notes
Income from donations
2
Income from charitable activities:
3
Investment income
4
Total Income
Expenditure
Costs of raising funds
Expenditure on Charitable activities
5
Total expenditure
Net Income/(Expenditure) and net
movement in funds for the year
RECONCILIATION OF FUNDS
Total funds brought forward
Total funds carried forward		 2022
2022
2022
2021
Unrestricted
funds
Restricted
funds
TOTAL
FUNDS
TOTAL
FUNDS
£
£
£
£
109,477
12,043
121,520
128,810
0
0
0
3,000
15
0
15
159
109,492
12,043
121,535
131,969
0
0
0
0
106,425
29,089
135,514
121,601
106,425
29,089
135,514
121,601
3,067
(17,046)
(13,979)
10,368
46,912
20,902
67,814
57,446
49,979
3,856
53,835
67,814

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

The notes on pages 10 to 14 form an integral part of these accounts

8

The Corporate Justice Coalition CIO (formerly known as The Corporate Justice Coalition Ltd) REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2022

Balance Sheet as at 30 April 2022

Notes
Current Assets
Debtors
12
Cash at bank
Total current assets
Current Liabilities
Creditors falling due within one year
13
Total current liabilities
Net Current assets
Total assets less current liabilities
The funds of the charity:
18
Unrestricted funds
General unrestricted funds
Restricted funds		 2022
£
£
1,045
57,670
58,715
4,880
4,880
53,835
53,835
49,979
49,979
3,856
53,835		 2022
£
£
1,045
57,670
58,715
4,880
4,880
53,835
53,835
49,979
49,979
3,856
53,835		 2021
£
£
7,000
67,193
74,193
6,379
6,379
67,814
67,814
46,912
46,912
20,902		 2021
£
£
7,000
67,193
74,193
6,379
6,379
67,814
67,814
46,912
46,912
20,902
4,880 6,379
49,979 46,912
67,814
67,814
46,912
20,902
53,835 67,814

These financial statements of The Corporate Justice Coalition CIO Registered Number 1179102 were approved by the Board of Trustees and authorised for issue on 24 November 2022

SIGNED ON BEHALF OF THE BOARD OF TRUSTEES

Name: E MACLAY

The notes on pages 10 to 14 form an integral part of these accounts

9

The Corporate Justice Coalition CIO (formerly known as The Corporate Justice Coalition Ltd) REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2022

Notes to the accounts

1. ACCOUNTING POLICIES

a) Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Ireland (FRS 102)(effective 1 January 2015) - Charities SORP (FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). The financial statements have been prepared under the historical cost convention.

The Corporate Justice Coalition CIO meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes(s).

b) Preparation of the accounts on a going concern basis

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

c) Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) have been met, it is probable that the income will be received and the amount can be measured reliably.

d) Tax reclaims on donations and gifts

Gift Aid receivable is included in income when there is a valid declaration from the donor. Any Gift Aid amount recovered on a donation Is considered to be part of the gift and is treated as an addition to the same fund as the initial donation unless the donor or the terms of the appeal have specified otherwise.

e) Donated services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102) general volunteer time is not recognised but is referred to in the trustee's annual report.

f) Fund accounting

Unrestricted Funds are funds received which have no restrictions placed on their use and are available to spend on activities that further any of the purposes of the charity.

Designated funds are unrestricted funds of the charity which the trustees have decided to set aside to use for a specific purpose.

Restricted funds are funds which are to be used for purposes specified by the funder.

10

The Corporate Justice Coalition CIO

(formerly known as The Corporate Justice Coalition Ltd)

REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2022

Notes to the accounts (cont.)

2022
£
Unrestricted
2. DONATIONS
Grants
Amnesty International
7,500
BHRCC
10,000
CAFOD
0
Christian Aid
0
Human Rights Watch
1,002
Joffe Charitable Trust
Joseph Rowntree Charitable Trust
26,250
Lush
0
Oxfam
2,000
Polden Puckham Trust
20,000
SCIAF
1,000
The Sigrid Rausing Trust
40,000
UNICEF
1,500
WWF UK
0
European Coalition for Corporate
Justice(ECCJ) ASBL - 2021 grant
0
European Coalition for Corporate
Justice(ECCJ) ASBL - 2022 grant
0
Donations from individuals
180
Gift Aid Received
45
109,477
3. INCOME FROM CHARITABLE ACTIVITIES
Contributions to briefing papers/meeting costs
0
0
4. INVESTMENT INCOME
Deposit account interest
5. EXPENDITURE ON CHARITABLE
ACTIVITIES
Unrestricted
Staff costs (note 9)
97,856
Travel and accommodation costs
270
Partner meetings
0
Events and workshops
0
Research and publications
880
Policy and communications support
40
Website overhaul
0
Support costs (note 6)
6,279
Governance Costs (note 7)
1,100
106,425		 2022
£
Unrestricted
7,500
10,000
0
0
1,002
26,250
0
2,000
20,000
1,000
40,000
1,500
0
0
0
180
45		 2022
£
Restricted
0
0
0
0
0
0
0
0
0
0
0
0
0
0
4,831
7,212
0
0		 2022
£
Restricted
0
0
0
0
0
0
0
0
0
0
0
0
0
0
4,831
7,212
0
0
109,477
0
0 0
Unrestricted
97,856
270
0
0
880
40
0
6,279
1,100
106,425

11

The Corporate Justice Coalition CIO

(formerly known as The Corporate Justice Coalition Ltd)

REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2022

Notes to the accounts (cont.)
2022
2022
£
£
Unrestricted
Restricted
6. SUPPORT COSTS
Rent, rates, service charge
2,986
870
IT equipment and set up
117
0
Employers' liability insurance
532
0
Subscriptions
1,043
0
Website hosting and software
1,601
0
6,279
870
7. GOVERNANCE COSTS
Unrestricted
Restricted
Policy consultancy fees
0
1,278
Legal fees
950
0
Independent examiner fees
150
0
1,100
1,278
8. NET OUTGOING RESOURCES
The Operating Surplus is stated after charging :-
Accountancy services
Independent Examiner fee
Trustee Emoluments
9. ANALYSIS OF STAFF COSTS, AND TRUSTEE REMUNERATION AND
EXPENSES
Gross Salaries
Employer's National Insurance Contributions (net of Employment Allowance)
Employer's pension contribution
Accountancy services
Intern fees
Other staff costs		 Notes to the accounts (cont.)
2022
2022
£
£
Unrestricted
Restricted
6. SUPPORT COSTS
Rent, rates, service charge
2,986
870
IT equipment and set up
117
0
Employers' liability insurance
532
0
Subscriptions
1,043
0
Website hosting and software
1,601
0
6,279
870
7. GOVERNANCE COSTS
Unrestricted
Restricted
Policy consultancy fees
0
1,278
Legal fees
950
0
Independent examiner fees
150
0
1,100
1,278
8. NET OUTGOING RESOURCES
The Operating Surplus is stated after charging :-
Accountancy services
Independent Examiner fee
Trustee Emoluments
9. ANALYSIS OF STAFF COSTS, AND TRUSTEE REMUNERATION AND
EXPENSES
Gross Salaries
Employer's National Insurance Contributions (net of Employment Allowance)
Employer's pension contribution
Accountancy services
Intern fees
Other staff costs		 Notes to the accounts (cont.)
2022
2022
£
£
Unrestricted
Restricted
6. SUPPORT COSTS
Rent, rates, service charge
2,986
870
IT equipment and set up
117
0
Employers' liability insurance
532
0
Subscriptions
1,043
0
Website hosting and software
1,601
0
6,279
870
7. GOVERNANCE COSTS
Unrestricted
Restricted
Policy consultancy fees
0
1,278
Legal fees
950
0
Independent examiner fees
150
0
1,100
1,278
8. NET OUTGOING RESOURCES
The Operating Surplus is stated after charging :-
Accountancy services
Independent Examiner fee
Trustee Emoluments
9. ANALYSIS OF STAFF COSTS, AND TRUSTEE REMUNERATION AND
EXPENSES
Gross Salaries
Employer's National Insurance Contributions (net of Employment Allowance)
Employer's pension contribution
Accountancy services
Intern fees
Other staff costs		 Notes to the accounts (cont.)
2022
2022
£
£
Unrestricted
Restricted
6. SUPPORT COSTS
Rent, rates, service charge
2,986
870
IT equipment and set up
117
0
Employers' liability insurance
532
0
Subscriptions
1,043
0
Website hosting and software
1,601
0
6,279
870
7. GOVERNANCE COSTS
Unrestricted
Restricted
Policy consultancy fees
0
1,278
Legal fees
950
0
Independent examiner fees
150
0
1,100
1,278
8. NET OUTGOING RESOURCES
The Operating Surplus is stated after charging :-
Accountancy services
Independent Examiner fee
Trustee Emoluments
9. ANALYSIS OF STAFF COSTS, AND TRUSTEE REMUNERATION AND
EXPENSES
Gross Salaries
Employer's National Insurance Contributions (net of Employment Allowance)
Employer's pension contribution
Accountancy services
Intern fees
Other staff costs
870
0
0
0
0
6,279 870
Unrestricted
0
950
150		 Restricted
1,278
0
0
1,100 1,278

No employees received employee benefits exceeding £60,000 (2021 nil).

Trustee remuneration and expenses

The trustees all give freely their time without any form of remuneration or other benefit in cash or in kind. No trustees received reimbursement of expenses during the year (2021 - nil).

12

The Corporate Justice Coalition CIO (formerly known as The Corporate Justice Coalition Ltd)

REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2022

10. STAFF NUMBERS

The average monthly head count during the year was three (2021 - two )

11. PENSIONS

Employees of the charity are entitled to join a defined contribution ‘money purchase’ scheme. The charity contribution is restricted to the contributions disclosed in note 8. The costs of the defined contribution scheme are included within expenditure on charitable activity costs.

The designated money purchase plan is managed by NEST although staff may choose other plans. The plan invests the contributions made by the employee and employer in an investment fund to build up over the term of the plan. The pension fund is then converted into a pension upon the employee’s normal retirement age which is defined as when they are eligible for a state pension. The total expense ratio of the NEST plan is 0.3 % and this is deducted from the investment fund annually. The charity has no liability beyond making its contributions and paying across the deductions for the employee’s contributions.

12. DEBTORS
Other debtors
13. CREDITORS
Credit card account
Pension contributions
H M Revenue & Customs
Accruals		 2022
2021
£
£
1,045
7,000
1,045
7,000
2022
2021
£
£
181
0
0
0
2,052
2,113
2,647
4,266
4,880
6,379

14. POST BALANCE SHEET EVENTS

There were no significant post balance sheet events.

15. CONTINGENT LIABILITIES

The charitable company had no material contingent liabilities at 30 April 2022 (2021 none).

16. RELATED PARTIES

There were no disclosable related party transactions during the year (2021 - none).

13

The Corporate Justice Coalition CIO

(formerly known as The Corporate Justice Coalition Ltd)

REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2022

17. STATEMENT OF FUNDS
Unrestricted funds
General funds
Restricted funds
Joffe (Networker post)
ECCJ 2021 grant (Networker post
& campaign costs)
ECCJ 2022 (Networker post)
TOTAL FUNDS		 Balance at 30
April 2021
Incoming
Resources
Resources
Expended
Transfers
between funds
Balance at
30 April
2022
£
£
£
£
£
46,912
109,492
106,425
0
49,979
46,912
109,492
106,425
0
49,979
15,317
0
15,317
0
0
5,585
4,831
10,416
0
0
0
7,212
3,356
0
3,856
20,902
12,043
29,089
0
3,856
67,814
121,535
135,514
0
53,835

Unrestricted funds are available to be spent for any of the purposes of the charity. ECCJ funds will be used for the Networker post and other campaign costs in 2022.

18. ANALYSIS OF NET ASSETS BETWEEN FUNDS

General Funds Designated
Funds		 Restricted
**Funds **
Total Funds
£ £ £ £
Cash at bank and in hand 53,814 0 3,856 57,670
Other net assets /(liabilities) (3,835) 0 0 (3,835)
49,979 0 3,856 53,835
19. Comparative for the Statement of Financial Activities
Income Unrestricted Restricted TOTAL 2021
Donations 103,225 25,585 128,810
Income from charitable activities: 3,000 0 3,000
Investment income 159 0 159
Total Income 106,384 25,585 131,969
Expenditure
Costs of raising funds 0 0 0
Expenditure on Charitable activities 113,546 8,054 121,600
Total expenditure 113,546 8,054 121,600
Net Income/(Expenditure) (7,162) 17,531 10,369
RECONCILIATION OF FUNDS
Total funds brought forward 54,074 3,371 57,445
Total funds carried forward at 30 April 2021 46,912 20,902 67,814

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