**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**
1. 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;
2. 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;
3. To relieve those in need because of ill-health, disability or other disadvantage;
4. 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;
5. 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:
1. A telephone helpline for service personnel, veterans and/or their families
2. An online enquiry form for service personnel, veterans and/or their families to seek advice
3. A website containing policy briefings, links to materials and blogs of matters of current interest available to members of the public
4. Providing general information, legal advice and signposting on all matters within the CMJ's charitable objects to individuals needing assistance
5. 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
6. Providing full legal representation to individual clients
7. Providing advocacy support and therapeutic referrals to individual clients
8. Delivering education and outreach services within the Armed Forces sector through public speaking, lectures and updating materials through the CMJ website
9. Preparing policy briefings in relation to issues arising from our casework and reflecting our clients' experiences and concerns
10. 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:
1. accounting records were not kept in respect of the Trust 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.
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|
Page 9
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|
|---|---|
Page 10
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|
Page 11
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|
|---|---|---|
Page 12
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)|
Page 13
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|
|---|---|---|---|
Page 14
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
Page 16
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
Page 17