OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2025-04-30-accounts

THE CORPORATE JUSTICE COALITION CIO

Registered charity no: 1179102

REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS

for the year ended

30 APRIL 2025

INDEX TO PAGES
Page number
Charity Details 1
Trustee Report 2-5
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

A Charitable Incorporated Organisation Reg. No. 1179102

TRUSTEE REPORT AND ACCOUNTS FOR YEAR ENDED 30 APRIL 2025

The Trustees present their report and the financial statements for The Corporate Justice Coalition CIO for the year ended 30 April 2025. The charity is also known as CJC.

CHARITY INFORMATION

CHARITY INFORMATION
LEGAL NAME The Corporate Justice Coalition CIO
REGISTRATION 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
I. D. Leader
A. Okoye
S. M. Qadri
S. Talbot

EXECUTIVE DIRECTOR

Eleanor Rosenbach / Dominique Muller (Healey)

REGISTERED OFFICE Unit G.6 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 A Charitable Incorporated Organisation Reg. No. 1179102

TRUSTEE REPORT AND ACCOUNTS FOR YEAR ENDED 30 APRIL 2025

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 network working to improve the accountability of multinational companies for their global impacts on human rights and the environment. Our organisation acts as the secretariat for the 68 formal partner organisations in our coalition in addition to coordinating 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 campaign calls and working group sessions; and at our events, including our annual partner meetings for planning collective work.

Committed to working on issues relevant to the domestic context while situating our work in a broader global context, we play an active role in our sister network, the European Coalition for Corporate Justice, on whose Board our director sat over the period.

Similarly, we continued to collaborate on a project which emerged in 2022, known as GICA (the Global Initiative for Corporate Accountability) on corporate accountability and mandatory human rights and environmental due diligence (mHREDD), undertaken alongside regional and national networks in Europe, the USA, Canada, Australia, Africa, Mexico, Brazil and south Asia. Consultations with partners and lived experience communities continued throughout spring 2025. The outcomes of this work will be produced and disseminated in mid-2025.

We respond to government and international (e.g. EU, UN, OECD) consultations on business and human rights issues and provide regular in-person and written briefings for MPs, peers and their advisors.

Over the financial year we provided written inputs to consultations and responses to government plans and proposals including proposals for future enquiries for the International Development Select Committee and the Environmental Audit Committee.

2

The Corporate Justice Coalition CIO A Charitable Incorporated Organisation Reg. No. 1179102

TRUSTEE REPORT AND ACCOUNTS FOR YEAR ENDED 30 APRIL 2025

We ensure our work is linked to ongoing and relevant legal cases and issues wherever we consider them to be relevant to our work. We are also coordinating an ongoing complaint to the UK NCP related to gender-based violence and harassment at McDonald’s UK outlets. The complaint was cosigned by the BFAWU, IUF, EFFAT, SEIU and the TUC.

Finally, we engage with individuals and organisations across multiple social channels, while conducted targeted media engagement to promote our work and raise awareness amongst the public 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

Our primary area of activity, achievement and performance is on our long-term initiative which calls for new legislation to enshrine a corporate duty to prevent negative human rights and environmental impacts in global value chains (also known as mandatory human rights and environmental due diligence / mHREDD). Our work on this initiative both as an organisation and across our coalition spans strategic planning and engagement with our many partner organisations, political advocacy, engagement with businesses, and media and communications work.

Over the 2024-2025 financial year we enjoyed notable advances in our coalition’s work and impact on mHREDD.

In January 2025, Corporate Justice Coalition submitted its position paper to the Department for Business and Trade’s call for input on the UK’s Trade Strategy. Following multiple meetings with MPs multiple political parties alongside civil servants, as a result of our effort, the DBT announced that it would be conducting a review into responsible business conduct. CJC worked with partners around securing an amendment to the Great British Energy Bill on forced labour in energy supply chains. CJC has also been instrumental in supporting a robust analysis of the human rights and environmental harms in the Foreign and Commonwealth Office’s ongoing national baseline assessment of the UK’s implementation of the United Nations Guiding Principles. In May 2025, CJC joined the expert advisory Group, attending regular meetings.

3

The Corporate Justice Coalition CIO A Charitable Incorporated Organisation Reg. No. 1179102

TRUSTEE REPORT AND ACCOUNTS FOR YEAR ENDED 30 APRIL 2025

Over the period, coalition members coalesced around advocacy efforts to raise awareness of and support the second reading of Baroness Lola Young of Hornsey’s “Commercial Organisations and Public Authorities Duty (Human Rights and Environment) Bill” (COPAD), whose first and second readings where held on the 23 November 2023 and 10 May 2024 respectively. The Bill drew on the most recent draft of the CJC model law in its development. Intensive preparation in the lead up to this date included conducting wide ranging parliamentary outreach and engaging with supporter groups, media and wider networks. CJC also provided input around early Day Motion of the Better Business Act . Also in collaboration with partners, we engaged in outreach to MPs and Peers to secure support for our legal proposals, securing 50 pledges from Parliamentarians from eight parties on our Westminster facing ‘Good Business Matters by the close of the reporting period.

In addition to securing political support, we have strengthened our broader movement over the last 12 months, securing wide ranging business and investor support, establishing public support for new legislation, and growing the CJC network. This has included a number of engagements and outreach with unions, businesses, trade bodies as well as other CSOs.

We worked with partners to further promote a statement signed by 167 business enterprises and investment organisations calling on the UK Government to create ambitious human rights and environmental due diligence legislation, including through liability mechanisms such as failure to prevent. This statement was launched in tandem with the release of YouGov Polling in April 2024 carried out in collaboration with our coalition partner Friends of the Earth, which found that four in five UK adults want new UK laws requiring British companies to prevent human rights abuses (81%) and serious environmental damage (83%) in their operations and supply chains.

We also took part in and organised a number of high-profile events and meetings, including coordinating an event at the Labour party conference, holding multiple meetings with Parliamentarians, and leading events on the Parliamentary estate. To illustrate, in January 2025 we held an event for MPs at Parliament with our partners and business supporters to discuss our campaign for a Business Human Rights and Environment Act to advance corporate accountability in the UK.

Our public campaigning work also continues to gain momentum. The shared petition we coordinate had more than 128,000 signatures from members of the UK public at the end of the reporting period. Additionally, members and supporters of our partner organisations have sought and secured meetings with MPs, while we have spoken at a number of events, including on critical minerals, human rights defenders and land expropriation, and at various trade union conferences.

Our Coalition grew over the period, demonstrating our momentum and relevance to civil society organisations across the UK. We held two campaign partner meetings in 2024 and January 2025, at which the priorities and strategic direction for the coalition was collectively determined by partners. We advanced the ongoing development of a model law, collating feedback and input from civil society partners and legal experts to strengthen its development. Ongoing consultative outreach on this model law to allied civil society groups from the Global South is underway.

Our work as a whole was funded by Joseph Rowntree Charitable Trust, Sigrid Rausing Trust in addition to a number of voluntary contributions made by our partner organisations. Additionally, specific projects and initiatives were funded by the European Coalition for Corporate Justice (ECCJ), and the Global Initiative for Corporate Accountability (GICA).

4

The Corporate Justice Coalition CIO A Charitable Incorporated Organisation Reg. No. 1179102

TRUSTEE REPORT AND ACCOUNTS FOR YEAR ENDED 30 APRIL 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT

GOVERNING DOCUMENT

The Corporate Justice Coalition CIO is a Charitably Incorporated Organisation, and adopted a new CIO constitution on 24 November 2021. Previously The Corporate Justice Coalition was registered as a charitable company with effect from 6 July 2018 (originally as The Corporate Responsibility (CORE) Coalition Ltd).

BOARD

The charity’s Board of Trustees met twice during the year. All Trustees give their time voluntarily, and received no benefits from the charity. The Chair of the Board of Trustees is Elaine Maclay. Over the year, there were no changes to the Board’s composition.

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.

RECRUITMENT AND APPOINTMENT OF TRUSTEES

Trustees are recruited by advertising in professional journals and also via the charity’s networks, and appointed following an interview process at a trustee meeting.

STAFF

Over the course of the year, a total of five staff were employed non-consecutively:

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.

FINANCIAL REVIEW

RESULT FOR THE YEAR

The Trustees report an excess of income over expenditure of £5,153 which will be added to reserves for use in 2025/26.

5

The Corporate Justice Coalition CIO A Charitable Incorporated Organisation Reg. No. 1179102

TRUSTEE REPORT AND ACCOUNTS FOR YEAR ENDED 30 APRIL 2025

RESERVES

The accounts show reserves of £156,214, of which £7,114 are restricted and £149,100 are unrestricted.

RESERVES POLICY

The charity has a reserves policy, which identifies the restricted and designated funds required to meet future commitments, and a minimum level of unrestricted reserves to ensure that core activity could continue during a period of unforeseen difficulty. This has been calculated at approximately £77,924, which is 6 months of staffing and overhead costs. In addition, some funds are set aside to be used to take up opportunities that may arise.

The unrestricted reserves at 30th April 2025 were £149,100, which more than meets the desired target and provides substantial operating funds for 25/26. The surplus from 24/25 is budgeted to be spent on activities in 25/26, bringing the fund level to be more in line with the planned level.

Signed: ELAINE MACLAY

Name: ELAINE MACLAY Date: 1 OCTOBER 2025

On behalf of the Board

6

The Corporate Justice Coalition CIO A Charitable Incorporated Organisation Reg. No. 1179102

TRUSTEE REPORT AND ACCOUNTS FOR YEAR ENDED 30 APRIL 2025

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 2025.

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

7

The Corporate Justice Coalition CIO

A Charitable Incorporated Organisation Reg. No. 1179102

TRUSTEE REPORT AND ACCOUNTS FOR YEAR ENDED 30 APRIL 2025

Statement of Financial Activities For year ended 30 April 2025

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		 2025
Unrestricted
funds
£
149,940
0
1,579
151,519
1,750
146,667		 2025
2025
Restricted
funds
TOTAL
FUNDS
£
£
41,107
191,047
202
202
0
1,579
41,309
192,828
0
1,750
39,258
185,925
39,258
187,675
2,051
5,153
5,063
151,061
7,114
156,214		 2024
TOTAL
FUNDS
£
207,352
4,000
1,278
212,630
0
162,358
148,417 162,358
3,102
145,998		 50,272
100,789
149,100 151,061

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

A Charitable Incorporated Organisation Reg. No. 1179102

TRUSTEE REPORT AND ACCOUNTS FOR YEAR ENDED 30 APRIL 2025

Balance Sheet as at 30 April 2025

Notes
£
£
Current Assets
Debtors
12
0
Cash at bank
159,992
159,992
Current Liabilities
Creditors falling due within one year
13
3,778
3,778
Net Current assets
156,214
Total assets less current liabilities
156,214
The funds of the charity:
17
Unrestricted funds
General unrestricted funds
149,100
149,100
Restricted funds
7,114
156,214
2025
Total current assets
Total current liabilities		 £
£
0
160,812
160,812
9,751
9,751
151,061
151,061
145,998
145,998
5,063
151,061
2024

These financial statements of The Corporate Justice Coalition CIO Registered Number 1179102 were approved by the Board of Trustees and authorised for issue on 1 October 2025

SIGNED ON BEHALF OF THE BOARD OF TRUSTEES

ELAINE MACLAY

Name: E MACLAY

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

9

The Corporate Justice Coalition CIO A Charitable Incorporated Organisation Reg. No. 1179102

TRUSTEE REPORT AND ACCOUNTS FOR YEAR ENDED 30 APRIL 2025

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. These accounts have been prepared in accordance with the Charities Act 2011.

There have been no changes to the basis of preparation this year or to the previous year's financial statements.

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.

g) Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.

All expenditure is inclusive of irrecoverable VAT.

h) Debtors

Trade and other debtors are recognised at the settlement amount. Prepayments are valued at the amount prepaid

i) Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account

10

The Corporate Justice Coalition CIO A Charitable Incorporated Organisation Reg. No. 1179102

TRUSTEE REPORT AND ACCOUNTS FOR YEAR ENDED 30 APRIL 2025 Notes to the accounts (cont.)

j) Liabilities

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost.

k) Critical accounting estimates and areas of judgement

Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The Charity does not currently have any significant accounting estimates or areas of judgement.

2. DONATIONS
Grants
Action Aid
Amnesty International
Business and Human Rights Resource Centre
CAFOD
Christian Aid
Friends of the Earth
Friends of the Earth Scotland
Human Rights Watch
Global Witness
Joseph Rowntree Charitable Trust
Leigh Day
Oxfam
Polden Puckham Charitable Foundation
Scottish Catholic International Aid Fund
Steelworkers for Humanity
OSF/Laudes/Humanity United
The Sigrid Rausing Trust
Traidcraft Exchange
European Coalition for Corporate Justice (ECCJ)
ECCJ BHRinLaw project
ECCJ ASBL - 2024 grant
Donations from individuals including Gift Aid
3. INCOME FROM CHARITABLE ACTIVITIES
Contributions to meeting and travel costs		 2025
£
Unrestricted
1,500
7,500
2,500
5,000
3,000
5,000
200
0
0
50,000
10,000
12,000
0
1,000
0
50,000
2,000
0
0
240		 2025
£
Restricted
0
0
0
0
0
0
0
0
0
0
0
0
0
0
28,123
0
0
0
12,984
0
149,940
0
0

11

The Corporate Justice Coalition CIO A Charitable Incorporated Organisation Reg. No. 1179102

TRUSTEE REPORT AND ACCOUNTS FOR YEAR ENDED 30 APRIL 2025

Notes to the accounts (cont.)

4. INVESTMENT INCOME
Deposit account interest
2025
£
5. EXPENDITURE ON CHARITABLE
ACTIVITIES
Unrestricted
Staff costs (note 9)
117,048
Travel and accommodation costs
1,595
Partner meetings
17
Events and workshops
8,495
Research and publications
181
Political consultancy support
0
Communications support
1,305
Advocacy consultant
458
Training and workshops for network
921
Printing costs (bus cards, materials)
133
Legal support
3,154
Website overhaul
0
Support costs (note 6)
11,871
Governance Costs (note 7)
1,489
146,667
Unrestricted
6. SUPPORT COSTS
Rent (hosting charge)
7,716
Website hosting and software
2,667
IT equipment and office supplies
51
Employers' liability insurance
725
Subscriptions and card fees
712
11,871
7. GOVERNANCE COSTS
Unrestricted
Board meeting costs
169
HR consultancy
1,170
Independent examiner fees
150
1,489
8. NET OUTGOING RESOURCES
The Operating Surplus is stated after charging :-
Accountancy services
Independent Examiner fee
Trustee Emoluments		 2025
£
Unrestricted
117,048
1,595
17
8,495
181
0
1,305
458
921
133
3,154
0
11,871
1,489		 2025
£
1,579
2025
2025
£
£
Restricted
TOTAL
37,865
154,913
421
2,016
0
17
481
8,976
491
672
0
0
0
1,305
0
458
0
921
0
133
0
3,154
0
0
0
11,871
0
1,489
39,258 185,925
Restricted
TOTAL
0
7,716
0
2,667
0
51
0
725
0
712
0
11,871
Restricted
TOTAL
0
169
0
1,170
0
150
0
1,489
2025
£
0
150
0		 2024
£
1278
2024
£
TOTAL
128,505
896
429
8,747
1,306
4,900
4,140
0
0
0
4,800
640
7,845
150		 2024
£
TOTAL
146,667 162,358
Unrestricted
7,716
2,667
51
725
712		 Restricted
0
0
0
0
0		 TOTAL
4,152
2018
90
628
957
11,871 0 7,845
Unrestricted
169
1,170
150		 Restricted
0
0
0		 TOTAL
0
0
150
1,489 0 150
2024
£
490
150
0

12

The Corporate Justice Coalition CIO

A Charitable Incorporated Organisation Reg. No. 1179102

TRUSTEE REPORT AND ACCOUNTS FOR YEAR ENDED 30 APRIL 2025

Notes to the accounts (cont.)

Gross Salaries
Employer's National Insurance Contributions (net of Employment Allowance)
Employer's pension contribution
Accountancy services - freelance
Other staff costs
9. ANALYSIS OF STAFF COSTS, AND TRUSTEE REMUNERATION AND
EXPENSES		 £
£
127,847
113,278
6,843
6,728
5,589
5,413
0
490
14,634
2,596
154,913
128,505

No employees received employee benefits exceeding £60,000 (2024 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. One trustee received reimbursement of expenses of £169 during the year (2024 - nil).

10. STAFF NUMBERS

The average monthly head count during the year was five (2024 - four )

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 costs for April 2025 were outstanding at the year end.

The designated money purchase plan is managed by NEST. 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
Grants Receivable
Other debtors
13. CREDITORS
Credit card account
Pension contributions
H M Revenue & Customs
Trade Creditors
Accruals		 2025
2024
£
£
0
0
0
0
0
0
2025
2024
£
£
0
300
701
0
311
1,252
408
590
2,357
7,609
3,778
9,751

14. POST BALANCE SHEET EVENTS

There were no significant post balance sheet events.

15. CONTINGENT LIABILITIES

As at 30 April 2025 there are no contingent liabilites.

13

The Corporate Justice Coalition CIO A Charitable Incorporated Organisation Reg. No. 1179102

TRUSTEE REPORT AND ACCOUNTS FOR YEAR ENDED 30 APRIL 2025

Notes to the accounts (cont.)

16. RELATED PARTIES

There were no disclosable related party transactions during the year (2024 - none).

17. STATEMENT OF FUNDS
Unrestricted funds
Designated funds
General funds
Restricted funds
ECCJ 2024 - campaign funding sub-grant
Contributions for travel
Steelworkers - Challenging Corporate Power
TOTAL FUNDS		 Balance at 30
April 2024
Incoming
Resources
Resources
Expended
Transfers
between
funds
Balance at 30
April 2025
£
£
£
£
£
0
0
0
145,998
151,519
148,417
0
149,100
145,998
151,519
148,417
0
149,100
0
12,984
9,982
0
3,002
0
202
202
0
0
5,063
28,123
29,074
0
4,112
5,063
41,310
39,258
0
7,114
151,061
192,829
187,675
0
156,214

Unrestricted funds are available to be spent for any of the purposes of the charity.

ECCJ funds carried forward will be spent in 25/26 on covering the partial cost of the Policy and Advocacy assistant who will be working across the team to support on advocacy, policy and coalition coordination.

The Steelworkers funds carried forward will be spent in 2025/2026 on supporting the activities of a global project advancing mandatory human rights and environmental due diligence within the Global Initiative on Corporate Accountability (GICA)

18. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Cash at bank and in hand
Other net assets /(liabilities)
Income
Donations
Income from charitable activities:
Investment income
Total Income
Expenditure
Costs of raising funds
Expenditure on Charitable activities
Total expenditure
RECONCILIATION OF FUNDS
Total funds brought forward
Total funds carried forward at 30 April 2024
19. Comparative for the Statement of Financial Activities
Net Income/(Expenditure)		 General
Funds
Designated
Funds
Restricted
Funds
Total Funds
£
£
£
£
152,878
0
7,114
159,992
(3,778)
0
0
(3,778)		 General
Funds
Designated
Funds
Restricted
Funds
Total Funds
£
£
£
£
152,878
0
7,114
159,992
(3,778)
0
0
(3,778)
149,100
0
7,114
156,214
Unrestricted
Restricted
TOTAL 2024
156,426
50,926
207,352
0
4,000
4,000
1,278
0
1,278
157,704
54,926
212,630
0
0
0
112,495
49,863
162,358
112,495
49,863
162,358
45,209
5,063
50,272
145,998
5,063
151,061
191,207
10,126
201,333

14