2023-03-31-accounts - The Centre For Military Justice

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REGISTERED CHARITY NUMBER: 1186988

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 March 2023

for

The Centre For Military Justice

Amherst Accountancy Room 2 1st Floor 7 Bligh's Walk Sevenoaks Kent TN13 1DB

The Centre For Military Justice

Contents of the Financial Statements for the Year Ended 31 March 2023

	Page
Report of the Trustees	1 to 4
Independent Examiner's Report	5
Statement of Financial Activities	6
Balance Sheet	7
Notes to the Financial Statements	8 to 15
Detailed Statement of Financial Activities	16 to 17

The Centre For Military Justice

for the Year Ended 31 March 2023

Report of the Trustees

The trustees present their report with the financial statements of the charity for the year ended 31 March 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

To promote the sound administration of the law in particular (but without limitation) by providing specialist legal advice and representation in all matters relating to the law, practice and administration of justice in connection with the British armed forces;
To promote human rights (as set out in the Universal Declaration of Human Rights and subsequent United Nations conventions and declarations) throughout the world, including (but without limitation) by obtaining redress for and relieving need among the victims of human rights abuse, raising awareness of human rights issues, promoting public support for human rights and eliminating infringements of human rights;
To relieve those in need because of ill-health, disability or other disadvantage;
To promote the efficiency of the British armed forces in all matters relating to the law, practice and administration of justice in connection with the British armed forces;
To advance the education of the public in all matters relating to the law, practice and administration of justice in connection with the British armed forces.

Significant activities

The CMJ's main activities for the period were:

A telephone helpline for service personnel, veterans and/or their families
An online enquiry form for service personnel, veterans and/or their families to seek advice
A website containing policy briefings, links to materials and blogs of matters of current interest available to members of the public
Providing general information, legal advice and signposting on all matters within the CMJ's charitable objects to individuals needing assistance
Providing advice and information to other charities and not-for-profit organisations on matters relating to the rule of law, human rights & access to justice in the Armed Forces
Providing full legal representation to individual clients
Providing advocacy support and therapeutic referrals to individual clients
Delivering education and outreach services within the Armed Forces sector through public speaking, lectures and updating materials through the CMJ website
Preparing policy briefings in relation to issues arising from our casework and reflecting our clients' experiences and concerns
Undertaking research projects in relation to issues arising from our casework and reflecting our clients' experiences and concerns

Page 1

The Centre For Military Justice

for the Year Ended 31 March 2023

Report of the Trustees

ACHIEVEMENT AND PERFORMANCE

Charitable activities

This report covers the third complete financial year of the CMJ, ending on 31 March 2023.

Staffing:

During this period, the CMJ continued to be led by Emma Norton. Our paralegal left to take up a position in private practice and we recruited a part-time second lawyer, Lucy Baston, with a background in family law and a special interest in supporting survivors of domestic and sexual abuse.

We worked extensively with an independent finance officer, Stephen Povey, who provided invaluable financial and other administrative support. We had occasional clinical advice and support from an independent mental health specialist, Nicola Lester.

Helpline/online enquiry form:

We responded to more than 230 requests for assistance through our online enquiry form or helpline.

Case work:

The bulk of our time was spent supporting clients with substantive casework. Our case files were independently reviewed for quality control purposes.

Having supported the bereaved wife of the late LCpl Bernard Mongan to seek a 'victim's right of review' of the decision not to prosecute two former soldiers he had accused of assaulting him the year before his death, a prosecution was brought that led to a soldier being convicted and sentenced to a year in prison in December 2022. We continued to support the family.

Using the Human Rights Act, we changed the law for disabled veterans - representing a client who suffered PTSD consequent to her service in the Royal Navy and who established that the blanket exemption 'enjoyed' by the Ministry of Defence from the disability discrimination protections of the Equality Act 2010, did not apply to their obligations towards veterans - thereby establishing that the MoD was obliged to make reasonable adjustments in the handling of her complaint. She then succeeded in her complaint and damages were paid to her.

Our, H, client won her case for sexual harassment in the RAF at an Employment Tribunal in November 2022.

We continued to support a number of other women who brought Employment Tribunal claims alleging sex discrimination following their reports of sexual assaults.

We advised many women on their rights and supported them to bring service complaints in light of their experiences of unacceptable behaviour by fellow service personnel. These included service police complaints.

We supported a number of people who sought assistance in relation to historic sexual abuse.

We supported a number of bereaved families either directly through the provision of specific legal advice and assistance by us, or by referring them to other quality, specialist solicitors that could take on their cases.

Page 2

The Centre For Military Justice

Report of the Trustees

for the Year Ended 31 March 2023

We continued to support and refer significant numbers of LGBT + veterans to other specialist charities for specialist therapeutic support and assistance, particularly following the announcement of a public inquiry into the treatment of LGBT+ veterans.

We supported a number of minoritised service personnel who alleged that they had suffered race discrimination during their careers, to bring service complaints and/or bring legal proceedings.

Outreach/education:

We provided a briefing to the Defence Committee as part of its ongoing Inquiry into Women in the Armed Forces, in October 2022.

We published and shared a detailed briefing on the Government's proposals to end all investigations in Northern Ireland Troubles (Legacy & Reconciliation) Act (the Legacy Act).

We provided a detailed briefing on the proposals to reform the Human Rights Act, with particular reference to the impact of the Govt's proposals on extra-territoriality and the impact on the work of the armed forces overseas.

We gave two lectures at the Defence Academy on human rights and the armed forces.

We delivered training on inquests at a Forces Law event, and delivered a presentation about the Human Rights Act at a conference for personal injury lawyers specialising in military claims.

We continued to support current and former service personnel and their families to write about the impact of the Human Rights Act on their cases - resulting in ten 'military human rights stories' being published on our website.

We published an article in the Discrimination Law Association journal about our case on behalf of a disabled veteran.

Our RAF client who won her case for sexual harassment in the RAF was interviewed by the BBC.

Our Director was interviewed for a podcast hosted by ForcesWatch on the subject of military justice.

We spoke at an Amnesty International student conference along with lawyers and campaigners on the Legacy Act.

We met the Judge Advocate General to discuss concerns and issues arising in our work concerning the service justice system

FINANCIAL REVIEW

Reserves policy

The charity has a reserves policy of maintaining sufficient reserves to meet 3 months worth of expenditure, this is reviewed regularly and the reserves at the year end met this criteria.

The Trustees meet regularly to review the charity's financial position and to this end a 3 year plan was put in place in October 2021 to ensure that it is able to meet its obligations and aspirations going forward.

Page 3

The Centre For Military Justice

Report of the Trustees

for the Year Ended 31 March 2023

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

1186988

Principal address

PO Box 59699 London SE22 2EJ

Trustees

M Randhawa S Nicholson R Brighouse J Donnelly OBE

Independent Examiner

Amherst Accountancy Room 2 1st Floor 7 Bligh's Walk Sevenoaks Kent TN13 1DB

FUNDS HELD AS CUSTODIAN FOR OTHERS

At the balance sheet date, the charity held a sum of £2,685 as custodian for others in respect of monies held in its client bank account.

Approved by order of the board of trustees on 1 December 2023 and signed on its behalf by:

M Randhawa - Trustee

Page 4

Independent Examiner's Report to the Trustees of The Centre For Military Justice

Independent examiner's report to the trustees of The Centre For Military Justice

I report to the charity trustees on my examination of the accounts of The Centre For Military Justice (the Trust) for the year ended 31 March 2023.

Responsibilities and basis of report

As the charity trustees of the Trust 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 Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

Independent examiner's statement

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

accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
the accounts do not accord with those records; or
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.

Helen Lester

Amherst Accountancy Room 2 1st Floor 7 Bligh's Walk Sevenoaks Kent TN13 1DB

12 December 2023

Page 5

The Centre For Military Justice

Statement of Financial Activities for the Year Ended 31 March 2023

Notes INCOME AND ENDOWMENTS FROM Donations and legacies 2 Other trading activities 3 Total EXPENDITURE ON Raising funds 4 Charitable activities Charitable activities Total NET INCOME/(EXPENDITURE) Transfers between funds 10 Net movement in funds RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD	Unrestricted funds £ 60,058 33,929 93,987 9,661 48,795 58,456 35,531 98 35,629 40,194 75,823	Restricted funds £ 15,000 - 15,000 - 7,159 7,159 7,841 (98) 7,743 827 8,570	31.3.23 Total funds £ 75,058 33,929 108,987 9,661 55,954 65,615 43,372 - 43,372 41,021 84,393	31.3.22 Total funds £ 72,366 1,258 73,624 8,816 67,628 76,444 (2,820) - (2,820) 43,841 41,021

The notes form part of these financial statements

Page 6

The Centre For Military Justice

Balance Sheet

31 March 2023

Unrestricted Restricted funds funds Notes £ £ CURRENT ASSETS Debtors 7 1,151 - Cash at bank and in hand 8 81,906 8,570 83,057 8,570 CREDITORS Amounts falling due within one year 9 (7,234) - NET CURRENT ASSETS 75,823 8,570 TOTAL ASSETS LESS CURRENT LIABILITIES 75,823 8,570 NET ASSETS 75,823 8,570 FUNDS 10 Unrestricted funds Restricted funds TOTAL FUNDS	31.3.23 Total funds £ 1,151 90,476 91,627 (7,234) 84,393 84,393 84,393 75,823 8,570 84,393	31.3.22 Total funds £ 197 53,954 54,151 (13,130) 41,021 41,021 41,021 40,194 827 41,021

The financial statements were approved by the Board of Trustees and authorised for issue on 1 December 2023 and were signed on its behalf by:

M Randhawa - Trustee

The notes form part of these financial statements

Page 7

The Centre For Military Justice

Notes to the Financial Statements for the Year Ended 31 March 2023

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Page 8

continued...

The Centre For Military Justice

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

2. DONATIONS AND LEGACIES Donations Grants Grants received, included in the above, are as follows: Joseph Rowntree Charitable Trust National Lottery Community Fund The Evan Cornish Foundation The Leathersellers Company Charitable Fund Eleanor Rathbone Trust Clifford Chance 3. OTHER TRADING ACTIVITIES Casework income Speaking fees 4. RAISING FUNDS Raising donations and legacies Support costs	31.3.23 £ 21,723 53,335 75,058 31.3.23 £ 38,335 10,000 - - - 5,000 53,335 31.3.23 £ 33,129 800 33,929 31.3.23 £ 9,661	31.3.22 £ 9,534 62,832
		72,366
		31.3.22 £ 53,332 - 5,000 1,500 3,000 -
		62,832
		31.3.22 £ - 1,258
		1,258
		31.3.22 £ 8,816

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continued...

The Centre For Military Justice

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

5. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2023 nor for the year ended 31 March 2022.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2023 nor for the year ended 31 March 2022.

6.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
Restricted
funds
funds
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
69,366
3,000
Other trading activities
1,258
-
Total
70,624
3,000
EXPENDITURE ON
Raising funds
8,816
-
Charitable activities
Charitable activities
63,205
4,423
Total
72,021
4,423
NET INCOME/(EXPENDITURE)
(1,397)
(1,423)
RECONCILIATION OF FUNDS
Total funds brought forward
41,591
2,250
TOTAL FUNDS CARRIED
FORWARD
40,194
827

Total
funds
£
72,366
1,258
73,624
8,816
67,628
76,444
(2,820)
43,841
41,021

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continued...

The Centre For Military Justice

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other debtors Prepayments CASH AT BANK AND IN HAND Casework General Support Paralegal/Second fund Fund Lawyer Fund £ £ £ Cash at bank - client account 2,685 - - Cash at bank - office account 71,721 7,500 8,570 Total 74,406 7,500 8,570	31.3.23 £ 1,151 - 1,151 31.3.23 Total funds £ 2,685 87,791 90,476	31.3.22 £ - 197 197 31.3.22 Total funds £ 6,801 47,153
		53,954

8. CASH AT BANK AND IN HAND

9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade creditors Social security and other taxes Other creditors Client monies held Accrued expenses	31.3.23 £ 645 2,448 256 2,685 1,200 7,234	31.3.22 £ 778 4,090 261 6,801 1,200
		13,130

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continued...

The Centre For Military Justice

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

10. MOVEMENT IN FUNDS

Net movement At 1.4.22 in funds £ £ Unrestricted funds General fund 40,194 28,031 Casework Support Fund - 7,500 40,194 35,531 Restricted funds Legal Library Fund 827 (729) Paralegal/Second Lawyer Fund - 8,570 827 7,841 TOTAL FUNDS 41,021 43,372 Net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 86,487 Casework Support Fund 7,500 93,987 Restricted funds Legal Library Fund - Paralegal/Second Lawyer Fund 15,000 15,000 TOTAL FUNDS 108,987	Transfers between funds £ 98 - 98 (98) - (98) - Resources expended £ (58,456) - (58,456) (729) (6,430) (7,159) (65,615)	At 31.3.23 £ 68,323 7,500 75,823 - 8,570 8,570 84,393 Movement in funds £ 28,031 7,500 35,531 (729) 8,570 7,841 43,372

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continued...

The Centre For Military Justice

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

10. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

	Net
	movement	At
At 1.4.21	in funds	31.3.22
£	£	£
Unrestricted funds
General fund 41,591	(1,397)	40,194
Restricted funds
Legal Library Fund 2,250	(1,423)	827
TOTAL FUNDS 43,841	(2,820)	41,021
Comparative net movement in funds, included in the above are as	follows:
Incoming	Resources	Movement
resources	expended	in funds
£	£	£
Unrestricted funds
General fund 70,624	(72,021)	(1,397)
Restricted funds
Legal Library Fund -	(1,423)	(1,423)
Paralegal/Second Lawyer Fund 3,000	(3,000)	-
3,000	(4,423)	(1,423)
TOTAL FUNDS 73,624	(76,444)	(2,820)

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continued...

The Centre For Military Justice

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

10. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds General fund Casework Support Fund Restricted funds Legal Library Fund Paralegal/Second Lawyer Fund TOTAL FUNDS	Net movement At 1.4.21 in funds £ £ 41,591 26,634 - 7,500 41,591 34,134 2,250 (2,152) - 8,570 2,250 6,418 43,841 40,552	Transfers between funds £ 98 - 98 (98) - (98) -	At 31.3.23 £ 68,323 7,500
			75,823 - 8,570
			8,570
			84,393

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds General fund Casework Support Fund Restricted funds Legal Library Fund Paralegal/Second Lawyer Fund TOTAL FUNDS	Incoming resources £ 157,111 7,500 164,611 - 18,000 18,000 182,611	Resources expended £ (130,477) - (130,477) (2,152) (9,430) (11,582) (142,059)	Movement in funds £ 26,634 7,500 34,134 (2,152) 8,570 6,418 40,552

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continued...

The Centre For Military Justice

Notes to the Financial Statements - continued for the Year Ended 31 March 2023

11. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2023.

Page 15

The Centre For Military Justice

Detailed Statement of Financial Activities for the Year Ended 31 March 2023 INCOME AND ENDOWMENTS Donations and legacies Donations Grants Other trading activities Casework income Speaking fees Total incoming resources EXPENDITURE Charitable activities Senior lawyer fees Paralegal fees Casework expenditure Casework system Legal library Practice certificates Professional indemnity insurance Staff training Travel and accommodation Pyschological support services Support costs Management Pension costs Membership fees Telephone Postage Printing Sundry expenses Website and IT support	31.3.23 £ 21,723 53,335 75,058 33,129 800 33,929 108,987 41,689 7,353 20 2,913 729 316 2,337 190 57 350 55,954 1,177 462 101 402 24 101 579 2,846	31.3.22 £ 9,534 62,832
		72,366 - 1,258
		1,258
		73,624 45,548 13,450 - 2,991 1,423 306 2,201 1,158 151 400
		67,628 1,204 263 102 360 153 139 522
		2,743

This page does not form part of the statutory financial statements

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The Centre For Military Justice

Detailed Statement of Financial Activities for the Year Ended 31 March 2023

Management Finance Other insurance Accounting and book-keeping Charity and solicitor accounts Total resources expended Net income/(expenditure)	31.3.23 £ 204 5,411 1,200 6,815 65,615 43,372	31.3.22 £ 223 4,150 1,700 6,073 76,444 (2,820)

This page does not form part of the statutory financial statements

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