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2025-07-31-accounts

Company registration number: 14226985 Charity registration number: 1202823

The Future Of Justice Project Ltd

(A company limited by guarantee)

Report of The Trustees and Unaudited Financial Statements

for the Year Ended 31 July 2025

P V J Ciccone FCA CPP, Chartered Accountants 79 Essex Road Islington London N1 2SF

The Future Of Justice Project Ltd

Contents

Trustees' Report 1 to 5
Reference and Administrative Details 1
Balance Sheet 6
Notes to the Financial Statements 7 to 12

The Future Of Justice Project Ltd

Trustees' Report

The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements and auditors' report of the charitable company for the year ended 31 July 2025. 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 2015).

Structure, governance and management

Nature of governing document

The charity is a company limited by guarantee as defined by the Companies Act 2006. The charity is governed by the Memorandum and Articles of Association dated 11th July 2022. It was registered as a charity on 25th April 2023.

Company Registration Number 14226985 Charity Registration Number 1202823 Registered Office c/o CPP, Chartered Accountants 79 Essex Road London N1 2SF

Trustees and officers

The trustees and officers serving during the year and since the year end were as follows:

Trustees: Mr J Robins Mr B J Shearman Ms S L James Mr G Maddocks

The charity is incorporated in England and Wales.

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The Future Of Justice Project Ltd

Trustees' Report

Reference and Administrative Details

Independent Examiner P V J Ciccone FCA CPP, Chartered Accountants 79 Essex Road Islington London N1 2SF Bankers NatWest Bank Bede House 11 Western Boulevard Leicester LE2, 7EJ

Recruitment and appointment of trustees

The initial trustees were appointed because of their knowledge and understanding of the aims and objectives of the Charity. New trustees are appointed by the existing trustees who will consider on a regular basis, whether additional trustees are required to fulfil specific roles within the Charity. In identifying new trustees consideration will be given to their background, relevant skills and knowledge of the area in which the Charity operates. The overriding requirement for all trustees is that they must be in sympathy with the Charity’s objectives and are able to offer time and skills to support the Charity.

New trustees will receive training from the Charity’s professional advisors and the existing trustees.

Major risks and management of those risks

The trustees are assessing the major risks to which the Charity is exposed and believe that by monitoring reserve levels, ensuring controls exist over key financial systems and by examining the operational risks faced by the Charity, they have established effective systems to mitigate those risks.

Governance and conflicts of interest

The trustees have adopted procedures to manage conflicts of interest. Where a trustee has a personal or financial interest in a matter under consideration, that trustee declares the interest and withdraws from any related discussion and decision making process.

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The Future Of Justice Project Ltd

Trustees' Report

Objectives and activities

Objects and aims

The aim of The Future of Justice Project is to discuss, debate and agree upon evidence-based policy recommendations that would:

  1. assist the prevention of wrongful convictions and their correction

  2. raise the profile of issues relating to miscarriages of justice including informing the public, the media and policy-makers,challenge conventional wisdom, and

  3. contribute towards the improved functioning of the criminal justice system in England and Wales.

The work of the The Future of Justice Project is organised through five committees:

  1. Science and the Courts committee

  2. Legal Profession

  3. Media committee

  4. Criminal Appeals committee

  5. Legal Policy committee

We provide the secretariat for the All Party Parliamentary Group on Miscarriages of Justice.

Public benefit

As detailed in the objectives and aims, the Charity seeks to discuss, debate and agree upon evidence-based policy recommendations that will assit the prevention of wrongful convictions and their correction, raise the profile of issues relating to miscarriages of justice including informing the public, the media and policy-makers, challenge conventional wisdom and contribute towards the improved functioning of the criminal justice system in England and Wales.

The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

Achievement and performance

During the year, the Charity continued to provide secretariat support for the all-party parliamentary group on miscarriages of justice and associated projects, including the Westminster Commission on Forensic Science (the science and the courts committee); and the APPG’s legal profession committee in its investigation into representation in the police station. The Charity also helped to establish the Westminster Commission on Joint Enterprise which is gathering information and evidence on the practice and policy of joint enterprise, which allows multiple people to be prosecuted and punished for the same crimes.

More generally, the Charity has worked to raise the profile of issues related to miscarriages of justice and improving the criminal appeal system with a wide range of parliamentarians, policymakers, and the media over the relevant period.

Financial review

During the year, the Charity received donations totalling £500 (2024: £248,000). The donations received in the prior year were intended to fund the Charity until 31st July 2025. At the end of the period, the Charity had surplus funds of £30,674 which represents 3 months core expenditure. In October 2025, the Chartiy secured further donations totalling £306k (including Gift Aid) which will ensure funding until July 2028.

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The Future Of Justice Project Ltd

Trustees' Report

Policy on reserves

The trustees have reviewed the charity’s reserves policy and consider that an appropriate level of free reserves is six months of core expenditure, excluding depreciation. Based on current cost levels, this represents a target reserve of approximately £45,850 (2024: £37,500).

At 31 July 2025, free reserves amounted to £30,674, which is below the trustees’ target level. This position reflects the planned utilisation of previously received donations which were intended to fund the charity through to July 2025.

Subsequent to the year end, the Charity secured significant new funding, as detailed below, which the trustees consider adequately mitigates the shortfall in reserves at the balance sheet date.

Going concern

After reviewing the Charity’s financial forecasts and taking into account funding secured after the year end, the trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the financial statements have been prepared on a going concern basis.

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The Future Of Justice Project Ltd

Trustees' Report

Statement of trustees' responsibilities

The trustees (who are also the directors of The Future Of Justice Project Ltd for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".

Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including its income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that can disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

The annual report was approved by the trustees of the charity on 27 April 2026 and signed on its behalf by:

......................................... Mr G Maddocks Trustee

Page 5

The Future Of Justice Project Ltd

(Registration number: 14226985) Balance Sheet as at 31 July 2025

Note
Current assets
Debtors
8
Cash at bank and in hand
9
Creditors: Amounts falling due within one year
10
Net assets
Funds of the charity:
Unrestricted income funds
Unrestricted funds
Total funds
11
2025
£
4,590
41,145
45,735
(15,061)
30,674
30,674
30,674
2024
£
61,997
61,706
123,703
(3,180)
120,523
120,523
120,523

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st July 2025.

The members have not required the charitable company to obtain an audit of its financial statements for the year ended 31st July 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

The financial statements on pages 6 to 12 were approved by the trustees, and authorised for issue on 27 April 2026 and signed on their behalf by:

......................................... Mr G Maddocks Trustee

The notes on pages 7 to 12 form an integral part of these financial statements. Page 6

The Future Of Justice Project Ltd

Notes to the Financial Statements for the Year Ended 31 July 2025

1 Charity status

The charity is limited by guarantee, incorporated in England and Wales, and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £Nil towards the assets of the charity in the event of liquidation.

The address of its registered office is: c/o CPP, Chartered Accountants 79 Essex Road London N1 2SF

These financial statements were authorised for issue by the trustees on 27 April 2026.

2 Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

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 Republic of Ireland (FRS 102)) (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Basis of preparation

The Future Of Justice Project Ltd meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

Going concern

The trustees have assessed the charity’s ability to continue as a going concern, considering cash forecasts, committed expenditure, and funding secured subsequent to the year end. On this basis, the trustees believe that the charity will continue in operation for the foreseeable future and that it is appropriate to prepare the financial statements on the going concern basis.

Income and endowments

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

Donations and legacies

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

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The Future Of Justice Project Ltd

Notes to the Financial Statements for the Year Ended 31 July 2025

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Support costs

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.

Governance costs

These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees meetings and reimbursed expenses.

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity.

3 Income from donations and legacies

Donations and legacies;
Donations from individuals
Total for 2025
Total for 2024
Unrestricted
funds
General
£
500
500
248,184
Total
funds
£
500
500
248,184

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The Future Of Justice Project Ltd

Notes to the Financial Statements for the Year Ended 31 July 2025

4 Investment income

Interest receivable and similar income;
Interest receivable on bank deposits
Total for 2025
Total for 2024
Unrestricted
funds
General
£
1,498
1,498
1,221
Total
funds
£
1,498
1,498
1,221

5 Expenditure on charitable activities

Note
Allocated support costs
6
Governance costs
6
Total for 2025
Total for 2024
Unrestricted
funds
General
£
88,067
3,780
91,847
75,129
Total
funds
£
88,067
3,780
91,847
75,129

In addition to the expenditure analysed above, there are also governance costs of £3,780 (2024 - £4,760) which relate directly to charitable activities. See note 6 for further details.

6 Analysis of governance and support costs

Governance costs

Allocated support costs
Total for 2025
Total for 2024
Unrestricted
funds
General
£
3,780
3,780
4,760
Total
funds
£
3,780
3,780
4,760

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The Future Of Justice Project Ltd

Notes to the Financial Statements for the Year Ended 31 July 2025

7 Trustees remuneration and expenses

During the year, two trustees received remuneration from the charity in respect of services provided in an executive capacity.

Mr G Maddocks and Mr J Robins are trustees who also undertake operational roles for the charity and are remunerated for those services. The trustees consider that these roles are necessary for the effective administration and delivery of the charity’s activities. The remuneration paid during the year was as follows:

• Mr G Maddocks: £33,600 (2024: £33,600)

• Mr J Robins: £25,200 (2024: £19,600)

The payment of remuneration to these trustees is permitted by the charity’s Articles of Association. The trustees with a conflict of interest did not participate in discussions or decisions concerning their own remuneration. Remuneration was set by reference to comparable market rates for similar roles and was paid on an arm’s length basis.

No other trustees received remuneration or benefits in kind during the year (2024: nil). No trustee expenses were reimbursed during the year (2024: nil).

8 Debtors

8
Debtors
Other debtors
9
Cash and cash equivalents
Cash at bank
10 Creditors: amounts falling due within one year
Trade creditors
Other creditors
Accruals
2025
£
4,590
2025
£
41,145
2025
£
172
11,351
3,538
15,061
2024
£
61,997
2024
£
61,706
2024
£
-
-
3,180
3,180

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The Future Of Justice Project Ltd

Notes to the Financial Statements for the Year Ended 31 July 2025

11 Funds

Unrestricted funds
General
Unrestricted funds
General
Balance at 1
August 2024
£
120,523
Balance at 1
August 2023
£
(53,753)
Incoming
resources
£
1,998
Incoming
resources
£
249,405
Resources
expended
£
(91,847)
Resources
expended
£
(75,129)
Balance at 31
July 2025
£
30,674
Balance at 31
July 2024
£
120,523

12 Analysis of net assets between funds

12 Analysis of net assets between funds
Current assets
Current liabilities
Total net assets
Current assets
Current liabilities
Total net assets
13 Analysis of net funds
Cash at bank and in hand
Net debt
Cash at bank and in hand
Net debt
Unrestricted
funds
General
£
45,735
(15,061)
30,674
Unrestricted
funds
General
£
123,703
(3,180)
120,523
At 1 August
2024
£
61,706
61,706
At 1 August
2023
£
1,897
1,897
Total funds at
31 July
2025
£
45,735
(15,061)
30,674
Total funds at
31 July
2024
£
123,703
(3,180)
120,523
At 31 July
2025
£
41,145
41,145
At 31 July
2024
£
61,706
61,706

Page 11

The Future Of Justice Project Ltd

Notes to the Financial Statements for the Year Ended 31 July 2025

14 Related party transactions

During the year, the charity purchased management and operational support services from trustees Mr G Maddocks and Mr J Robins, as disclosed in Note 7.

These transactions were conducted on normal commercial terms and on an arm’s length basis. The trustees concerned did not take part in any decision making relating to these arrangements.

There were no other related party transactions during the year (2024: none). There were no balances outstanding with related parties at the year end (2024: none).

15 Post Balance Sheet Events

In October 2025, subsequent to the year end, the charity secured further donations totalling approximately £306,000, including Gift Aid. These funds are unrestricted and are intended to support the charity’s activities through to July 2028.

The trustees consider this funding to be reasonably assured and have taken it into account when assessing the charity’s ability to continue as a going concern.

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