INTERNATIONAL LAW ASSOCIATION
ACCOUNTS- 31" DECEMBER 2020
## **INTERNATIONAL LAW ASSOCIATION**
## **ACCOUNTS – 31[st] DECEMBER 2020**
|**Contents**|**Pages**|
|---|---|
|**Report of the Chair of the Executive Council**|**1 & 2**|
|**Statement of responsibilities of the Executive Council**|**3**|
|**Independent examiner’s report**|**4**|
|**Statement of financial activities**|**5 & 6**|
|**Balance sheet**|**7**|
|**Notes to the financial statements**|**8 to 10**|
## **INTERNATIONAL LAW ASSOCIATION**
## _**Annual Report for the year ended 31 December 2020**_
The Officers and Members of the Management Committee of the International Law Association (ILA) present this Report for the year ended 31 December 2020.
The present Officers of the ILA are as follows:
|The Rt Hon Lord Mance (UK)|Chair|Expiry of third term November 2021|
|---|---|---|
|Judge Yuji Iwasawa (Japan)|Vice Chair|Expiry of first term May 2021|
|Professor Catherine Kessedjian (France)|Vice Chair|Expiry of first term May 2021|
|Professor James Nafziger (USA)|Vice Chair|Expiry of first term May 2021|
|Professor Damilola Olawuyi (Nigeria)|Vice Chair|Expiry of first term November 2022|
|Professor Antonios Tzanakopoulos (UK)|Hon. Secretary General|Expiry second term November 2022|
|Professor Dr Rainer Hofmann (Germany)|Hon. Treasurer|Expiry of first term November 2023|
|Professor Pierre Bodeau-Livinec (France)|Director of Studies|Expiry of first term November 2023|
|Dr Chris Ward SC (Australia)|President|20 August 2018-13 November 2020|
|Judge Shunji Yanai (Japan)|President|Appointed 13 November 2020-|
The Officers are elected by the Executive Council (EC) for a period of four years unless an affirmative vote by a two-thirds majority at an EC meeting terminates their period of office earlier. They can serve a maximum of three terms. At each Conference, the ILA also elects a President who holds office until the commencement of the next Conference.
The Management Committee (MC) is composed of the Officers and additional persons nominated by the EC from time to time. The members of the EC are elected by the Branches according to the size of their membership.
EC meetings are held biennially (Spring and Autumn) and the MC meets separately between the EC meetings.
The financial year of the Association runs from 1 January to 31 December of each year.
The ILA is an unincorporated association and has been a registered Charity (249637) since October 1966. The Association also enjoys consultative status as an international non-governmental organisation with a number of United Nations organisations, a number of its specialised agencies and other international bodies.
The Headquarters of the ILA are located at Charles Clore House, 17 Russell Square, London WC1B 5DR.
## **History and Objectives**
The Association was founded in Brussels in 1873 and is a body for the study, clarification and development of public and private international law and the furtherance of international understanding and respect for international law. There are over 50 branches and 4,300 members spread across the world and representing every continent.
The objectives of the ILA are primarily pursued through the substantive work of its international committees. There are currently 17 committees on topics as diverse as International Monetary Law, Global Cultural Heritage Governance, Global Health Law, Space Law, and Sea Level Rise. In addition, there are 5 Study/Interest Groups which encourage the involvement of younger Members in the Association’s work. Current areas of study include: The Role of Cities in International Law, UN Sanctions and the International law of Regional Organisations.
## **Activities**
The activities of the Association are organised by the EC, MC and individual Officers within their respective remits, assisted in each case by the Headquarters Secretariat in London.
1
The ILA was impacted significantly by the outbreak of the global pandemic of Covid-19 in 2020. The office was closed in March in accordance with UK Government Guidelines and staff relocated to working from home. The EC meetings could not take place as usual in London in Spring or Autumn and were, instead, held online. This initially presented a technical challenge for the association given it had never previously held any meetings online but it did facilitate greater participation and representation by Branches that would not normally have an opportunity to travel to London and attend.
The 79[th] Biennial International Law Conference was due to take place in Kyoto, Japan in August 2020. Due to the ongoing impact of the pandemic, it was necessary to switch to an online format, again another ‘first’ for the ILA. The Kyoto conference was organised by the Japan Branch, with the assistance of ILA Headquarters, and took place online from 29[th] November – 13 December 2020. Approximately 480 delegates participated in the conference and a total of 23 sessions of Committees, Study Groups and Panels were held covering a wide variety of international legal issues. Committee Reports and Resolutions on topics ranging from the Procedure of International Courts and Tribunals, the Implementation of the Rights of Indigenous Peoples and Intellectual Property and Private International Law were adopted amongst others. The ILA Scholarship scheme supported the participation of a diverse group of 25 young scholars from all corners of the globe. Conference participants recorded excellent presentations by speakers although the traditional networking opportunities at the event were curtailed given the limitations of the technology.
Preparations for the 80[th] Biennial International Law Conference due to be held in Lisbon, Portugal in 2022 continued. The conference will be hosted by the Portuguese Branch under its President, Professor Manuel de Almeida Ribeiro.
Various ILA Branches, Committees and Study Groups arranged activities, including meetings to review the latest developments in specific areas of international law and finalise the drafting of ILA Committee Reports and Resolutions for the Kyoto conference. All these meetings were held remotely and it is a testament to the strength of the ties between members of the ILA that in spite of the challenges presented by Covid-19 the substantive work of the association has continued.
A new ILA Branch was established in Venezuela in November 2020.
## **Finances**
The attached accounts show the current state of finances which the Officers consider taking, one year with another, to be sound. The accounting treatment for 2020 has changed from the previous cash basis to an accruals basis. This is in line with the adoption of new electronic accounting software for the financial management of the association.
Pursuant to provisions in the Charities Act 1993 applying to Charities with a gross annual income or expenditure below £250,000 in an accounting year, the Officers have elected that the accounts be ‘examined’ rather than ‘audited’, giving rise to a considerable saving in professional fees.
Banking services are provided by:
1. HSBC, 1 Woburn Place, Russell Square, London WC1H 0LQ.
2. CAF Bank Limited, 25 Kings Hill Avenue, Kings Hill, West Malling, Kent ME19 4JQ.
## **ILA Policy on Financial Reserves**
To be able to provide reliable services over a longer period the Association must be able to absorb occasional shortfalls in income.
As the income of the Association comes mainly from its members (Branches), the annual level of income and the regularity of payment show significant fluctuations over the years. As the expenditure in relation to the level of services is already minimal, and no big reductions in expenditure can be made, it is desirable that the Association maintains a reserve at least equal to the expenditure of one calendar year.
## JOnathan Mance
JOnathan Mance (Oct 28, 2021 11:19 GMT+1)
_________________________________ **The Rt Hon Lord Mance Chair, International Law Association May 2021**
2
**INTERNATIONAL LAW ASSOCIATION**
## **STATEMENT OF RESPONSIBILITIES OF THE EXECUTIVE COUNCIL**
## **INTERNATIONAL LAW ASSOCIATION**
The executive council is required under the Charities Act 2011 to prepare financial statements for each financial year which give a true and fair view of the charity’s financial activities during the year and of its financial position at the end of the year. In preparing financial statements giving a true and fair view, the executive council should follow best practice and:
- a) select suitable accounting policies and apply them consistently;
- b) observe the methods and principles in the applicable Charities SORP;
- c) make judgements and estimates that are reasonable and prudent;
- d) state whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the financial statements;
- e) prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The executive council is responsible for keeping accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to ensure that the financial statements comply with the Charities Act 2011 and the applicable Charities (Accounts and Reports) Regulations. It is also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities.
The executive council is responsible for the maintenance and integrity of the charity. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
3
## **INTERNATIONAL LAW ASSOCIATION**
## **INDEPENDENT EXAMINER’S REPORT**
## **Report of the Independent Examiner to the Trustees**
## **on the accounts of the Charity for the year ended 31[st] December 2020**
I report on the accounts of the Association for the year ended 31[st] December 2020 that are set out on pages 5 to 10.
## **Respective responsibilities of trustees and examiner**
The charity’s trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. The charity is preparing accounts in accordance with the accounting policies set out in note 1 on page 8 of the accounts. I am qualified to undertake the examination by being a qualified member of the Institute of Chartered Accountants in England and Wales.
It is my responsibility to:
- examine the accounts under section 145 of the Charities Act;
- to follow procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b) of the Charities Act; and
- to state whether particular matters have come to my attention.
## **Basis of independent examiner’s statement**
My examination was carried out in accordance with General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently, no opinion is given as to whether the accounts present a “true and fair” view and the report is limited to those matters set out in the statement below.
## **Independent examiner’s statement**
In the course of my examination, no matter has come to my attention:
- (1) which gives me reasonable cause to believe that, in any material respect, the trustees have not met the requirements to ensure that:
- proper accounting records are kept in accordance with section 130 of the Charities Act; and
- accounts are prepared that agree with the accounting records and comply with the accounting requirements of the Charities Act; or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
S Magecha Financial Visibility Ltd Chartered Accountants 7 Jardine House Harrovian Business Village Bessborough Road Harrow HA1 3EX
5[th] May 2021
4
## **INTERNATIONAL LAW ASSOCIATION**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR TO 31[st ] DECEMBER 2020**
|Unrestricted
Funds
£
Restricted
Fund
£
**Incoming Resources**
Subscriptions
126,683
-
Sales
Publications
-
-
Deposit interest
Contribution towards administration
Conference income
Royalties
ILA Scholarship Fund
Other income
86
3,000
20,502
7,108
-
25
30,721
-
-
-
-
41,474
-
41,474
**Total Incoming Resources**
**Deduct: Total Expenditure**(Page 6)
**Net Surplus****_(Deficit)_ for the year**
Total funds brought forward
**Total funds carried forward**
157,404
134,327
23,077
162,373
185,450
41,474
66
41,408
10,524
51,932|
|Total
2020
£
126,683
-
86
3,000
20,502
7,108
41,474
25
72,195
198,878
134,393
64,485
172,897
237,382
|Total
2019
£
115,987
11,189
163
3,000
-
6,458
5,340
25
14,986
142,162
146,735
_(4,573)_
177,470
172,897|
|---|---|---|---|
|||||
|||||
There were no recognised gains or losses for 2020 or 2019 other than those included in the Statement of Financial Activities.
All amounts relate to continuing activities.
The notes on pages 8 to 10 form an integral part of these accounts
5
## **INTERNATIONAL LAW ASSOCIATION**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR TO 31[st ] DECEMBER 2020**
|Unrestricted
Funds
£
Restricted
Fund
£
**Expenditure**
Direct Charitable Expenditure:
Conference report – distribution
ILA Scholarship Fund
-
-
-
-
Staff Costs:
Administrative salary, bookkeeping and
secretarial services
Pension costs
56,477
4,648
61,125
-
-
-
Management and Administration:
Rent and rates
Insurance
Postage, stationery and photocopying
Telephone, fax and internet
Website support, licence and consultancy
Legal and professional
Accountants’ remuneration
Executive Council functions and meetings
Conference expenses
Office and sundries
Officers’ expenses and travel
Bank and credit card charges
Depreciation
20,963
1,231
655
1,392
13,827
-
5,937
-
20,097
386
128
1,390
7,196
73,202
-
-
-
-
-
-
-
-
-
-
-
66
-
66
**Total Expenditure**
134,327
66|Total
2020
£
-
-
-
56,477
4,648
61,125
20,963
1,231
655
1,392
13,827
-
5,937
-
20,097
386
128
1,456
7,196
73,268
134,393|Total
2019
£
10,731
-
10,731
79,802
6,731
86,533
13,775
878
515
2,039
11,341
3,312
4,032
2,109
-
731
1,980
1,781
6,978
49,471
146,735|
|---|---|---|
6
## **INTERNATIONAL LAW ASSOCIATION**
## **BALANCE SHEET AS AT 31[st] DECEMBER 2020**
|Note
**Fixed Assets**
Tangible fixed assets
2
**Current Assets**
Debtors
Cash at bank and in hand
Creditors – amounts falling due within one year
**Net Assets**
3
4
**Funds**
**Unrestricted Funds**
**Restricted Fund**
**Total Funds**
5|2020
£
-
27,206
219,716
246,922
_9,540_
237,382
237,382
185,450
51,932
237,382|2019
£
7,196
10,255
187,701
197,956
_32,255_
165,701
172,897
162,373
10,524
172,897|
|---|---|---|
Approved and signed on behalf of the Executive Council on 8[th] May 2021.
The notes on pages 8 to 10 form an integral part of these accounts.
Rainer Hofmann Rainer Hofmann (Oct 28, 2021 13:36 GMT+2)
Professor Dr R Hofmann Hon. Treasurer
7
## **INTERNATIONAL LAW ASSOCIATION**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR TO 31[st ] DECEMBER 2020**
## 1 **Accounting Policies**
- (a) Basis of Accounts Preparation
The financial statements have been prepared under the historical cost convention 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 – Charities SORP (FRS 102) and with the Charities Act 2011. The financial statements have been prepared on a going concern basis.
- (b) International Law Association meets the definition of a public benefit entity under FRS 102.
- (c) Incoming Resources
- The ILA receives a substantial proportion of its income from overseas branch subscriptions. The subscriptions are calculated on the number of members in each overseas branch, the amount and receipt of which is unpredictable. In previous years, subscriptions have been accounted for in the financial statements on a receipts basis. This accounting policy has been changed in 2020 and subscriptions are now included as income at the time they are invoiced to overseas branches and to individual members.
- (d) Expenditure
All expenditure is included in the financial statements on an accruals basis.
- (e) Tangible Fixed Assets
- Tangible fixed assets are stated at cost less depreciation. Depreciation is calculated at 25% per annum on a straight-line basis to write off the assets over their expected lives.
- (f) Fund Accounting
- Funds held by the ILA are: Unrestricted Funds -
- These are general funds which can be used in accordance with the ILA’s charitable objects
- Restricted Fund - ILA Scholarship Fund
This fund has been established to encourage and facilitate younger persons to participate in the work of the ILA
- (g) Pension Costs
- The ILA makes defined pension contributions on behalf of its staff. The contributions are charged to staff costs in the Statement of Financial Activities on an accruals basis.
- (h) Taxation
The ILA is a registered charity and is, therefore, not liable to corporation tax to the extent that its income is applied to charitable purposes.
8
## **INTERNATIONAL LAW ASSOCIATION**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR TO 31[st] DECEMBER 2020**
|**2**
**Tangible Fixed Assets**
Website
Development
costs
£
At cost at 1stJanuary 2020
25,008
Deduct:Depreciation
At 1stJanuary 2020
Charge for the year
Net Book Value at 31stDecember 2020
Net book value at 31stDecember 2019
18,756
6,252
25,008
-
6,252
**3**
**Debtors**
Amounts receivable within one year:
Trade debtors
Other debtors
Prepayments
**4**
**Creditors**
Amounts falling due within one year:
Other creditors
Tax and national insurance
Accruals and deferred income|
Office
Equipment
£
4,256
3,312
944
4,256
-
944
2020
£
2019
£
24,010
2,527
670
27,206
-
-
10,255
10,255
120
-
9,420
9,540
809
-
31,446
32,255|Total
£
29,264
22,068
7,196|
|---|---|---|
|||
29,264|
|||-
7,196|
||||
||||
9
## **INTERNATIONAL LAW ASSOCIATION**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR TO 31[st] DECEMBER 2020**
|**5**
**Analysis of Funds**
Unrestricted funds
Restricted fund:
ILA Scholarship Fund|**At 1st**
**Incoming**
**January**
**Resources**
**2020**
**£**
**£**
162,373
157,404
10,524
172,897
41,474
198,878|**Expen-**
**At 31st**
**diture**
**December**
**£**
**2020**
**£**
_134,327_
185,450
_66_
_134,393_
51,932
237,382|
|---|---|---|
10
## ILA HQ - Final Accounts 01 Jan 2020 - 31 Dec
## 2020
## Final Audit Report
## 2021-10-28
Created: 2021-10-28 By: Sanjay Magecha (docs@taxtg.co.uk) Status: Signed Transaction ID: CBJCHBCAABAAq4VHu__yTV-_BqU0mGwo-m0BGkFoVDio
## "ILA HQ - Final Accounts 01 Jan 2020 - 31 Dec 2020" History
## Document created by Sanjay Magecha (docs@taxtg.co.uk)
2021-10-28 - 09:42:36 GMT
## Document emailed to JOnathan Mance (jmance@7kbw.co.uk) for signature
2021-10-28 - 09:43:32 GMT
## Email viewed by JOnathan Mance (jmance@7kbw.co.uk)
2021-10-28 - 10:19:05 GMT- IP address: 193.42.58.58
## Document e-signed by JOnathan Mance (jmance@7kbw.co.uk)
Signature Date: 2021-10-28 - 10:19:28 GMT - Time Source: server- IP address: 81.152.178.145
## Document emailed to Rainer Hofmann (r.hofmann@jur.uni-frankfurt.de) for signature
2021-10-28 - 10:19:30 GMT
## Email viewed by Rainer Hofmann (r.hofmann@jur.uni-frankfurt.de)
2021-10-28 - 11:34:08 GMT- IP address: 80.135.238.208
## Document e-signed by Rainer Hofmann (r.hofmann@jur.uni-frankfurt.de)
Signature Date: 2021-10-28 - 11:36:01 GMT - Time Source: server- IP address: 80.135.238.208
## Agreement completed.
2021-10-28 - 11:36:01 GMT