INTERNATIONAL LAW ASSOCIATION
ACCOUNTS FOR YEAR END-31" DECEMBER2022
## **INTERNATIONAL LAW ASSOCIATION**
## **ACCOUNTS 31[st] DECEMBER 2022**
|**Contents**|**Pages**|
|---|---|
|**Report of the Chair of the Executive Council**|**1 & 2**|
|**Statement of responsibilities of the Executive Council**|**3**|
||**4**|
|**Statement of financial activities**|**5 & 6**|
|**Balance sheet**|**7**|
|**Notes to the financial statements**|**8 to 12**|
## **INTERNATIONAL LAW ASSOCIATION**
## _**Annual Report for the year ended 31 December 2022**_
1
The ILA was impacted significantly by the outbreak of the global pandemic of Covid-19 in 2020 but some of the changes which
were introduced as a result, such as the provision of online participation in meetings, have become embedded in the
organisation and continued to facilitate increased representation and participation in the ongoing work of the ILA. The first IL4
Diversity and Inclusion Officer IDIOI was appointed in November 2022. They will hold the post for 4 years and be responsible for
working with the Branches on the implernentation of the ILA Diversity. Equ31ity and Inclusion Policy amongst other thing5. The
ILA also adopted several operational employment policies in accordance with the standard practice of other similar associations.
The 80th Biennial International Law Conference wa5 held in Lisbon, Portugal. from 19- 24 June 2022. The conference wa5 a great
success and marked a symbolic return to 'in-person' events following the pandemic. A total of seven Resolutions were adopted
and many of the ILA Cornmittees presented final and interim report5 on their work over the last two year5. Planning has also
continued throughout 2022 for several events and activities to mark the ILA'S 150 Anniversary in 2023. A series of online
webinars will be held throughout the year together with a Symposium in Paris, France, in June 2023.
The first stage of a strategic review of the organisation of ILA biennial international law conferences was concluded in November
2022 with the 3doption of sever31 recommendations relating to the overall organisation, finance and programme for future
event5. Work on reviewing the ILA Committee Rule5 and Guidelines120151 was initiated in 2022. Thi5 work is ongoing and it is
anticipated that it will culminate in an updated version in late 2023.
Significant work on the update and replacement of the ILA website and database was completed in April 2022. The changes have
improved access and information for members as well as providing additional administrative functionality for Branches enabling
them to better manage their membership.
Various ILA Branches, Committees and Study Groups arranged activities, including meetings to review the latest development5 in
Specific areas of international law and finalise the drafting of ILA Cornmittee Report5 and Resolutions for the Lisbon conference.
Most of these meetings were held remotely and it is a testament to the strength of the ties between members of the ILA that
de5Plte the current geo-political and economic challenges acr055 the world. the substantive work of the a550ciation ha5
continued.
The ILA Egypt Br3nch was closed in November 2022.
Finances
The attached accounts show the current state of finance5 which the Officers consider taking, one year with another, to be sound.
The accounting treatment changed in 2020 from the previous cash basis to an accrual's basis. This was 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 3ccounting year. the Officers have elected that the accounts be 'examined' rather than '3udited', giving rise to a
considerable saving in professional fees.
Banking 5ervice5 are provided by..
HSBC, 39 Tottenham Court Road, London, WIT 2AR
2. CAF Bank Limited, 25 Kings Hill Avenue, Kings Hill, West Mallin& Kent ME19 4JQ.
ILA Pollcy on Flnanclal ReseNes
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 5ignific311t fluctuation5 over the year5. As the expenditure in re13tion to the level of 5ervice5 is already rninirnal,
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.
Professor Christine Chinkin
Chalr, International Law Association
October 2023
## **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 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**
## **INDEPE**
## **Report of the Independent Examiner to the Trustees**
## **on the accounts of the Charity for the year ended 31[st] December 2022**
I report on the accounts of the Association for the year ended 31[st] December 2022 that are set out on pages 5 to 12.
## **Respective responsibilities of trustees and examiner**
The ch sponsible for the preparation of the accounts. nsider 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 e**
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 the report is limited to those matters set out in the statement below.
## **Independent**
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 TG Associates Ltd Chartered Accountants 7 Jardine House Harrovian Business Village Bessborough Road Harrow HA1 3EX
31[st] October 2023
4
## **INTERNATIONAL LAW ASSOCIATION**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR TO 31[st ] DECEMBER 2022**
|Unrestricted
Funds
£
Restricted
Fund
£
**Incoming Resources**
Subscriptions
126,679
-
Sales
Publications
12,650
-
Deposit interest
Contribution towards administration
Conference income
Royalties
ILA Scholarship Fund
Other income
135
3,500
-
3,993
-
30
20,308
-
-
-
-
-
-
-
**Total Incoming Resources**
**Deduct: Total Expenditure**(Page 6)
**Net Surplus****_(Deficit)_ for the year**
Total funds brought forward
**Total funds carried forward**
146,987
140,541
6,446
214,034
220,480
-
14,217
_(14,217)_
51,932
37,715|
|Total
2022
£
126,679
12,650
135
3,500
-
3,993
-
30
20,308
146,987
154,758
_(7,771)_
265,966
258,195
|Total
2021
£
129,685|
|---|---|---|---|
||||-
9
3,000
-
6,070
-
725|
||||9,804|
||||
139,489
110,905|
||||
_28_,584
237,382|
||||
265,966|
There were no recognised gains or losses for 2022 or 2021 other than those included in the Statement of Financial Activities.
All amounts relate to continuing activities.
The notes on pages 8 to 12 form an integral part of these accounts
5
## **INTERNATIONAL LAW ASSOCIATION**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR TO 31[st ] DECEMBER 2022**
|Unrestricted
Funds
£
Restricted
Fund
£
**Expenditure**
Direct Charitable Expenditure:
Conference report
distribution
ILA Scholarship Fund
-
-
-
-
-
-
Staff Costs:
Administrative salary, bookkeeping and
secretarial services
Pension costs
66,406
4,600
71,006
-
-
-
Management and Administration:
Rent and rates
Insurance
Postage, stationery and photocopying
Telephone, fax and internet
Website support, licence and consultancy
Legal and professional
Accou
Executive Council functions and meetings
Conference expenses
Office and sundries
expenses and travel
Contributions to 150thanniversary conference
Bank and credit card charges
Bad Debts
Depreciation
7,901
1,580
11,557
1,315
12,216
3,304
4,980
4,671
1,617
888
2,996
6,445
2,333
7,732
-
69,535
-
-
-
-
-
-
-
-
14,217
-
-
-
-
-
-
14,217
**Total Expenditure**
140,541
14,217
|Total
2022
£
-
-
-
66,406
4,600
71,006
7,901
1,580
11,557
1,315
12,216
3,304
4,980
-
15,834
8,555
-
6,445
2,333
7,732
-
83,752
154,758
|Total
2021
£
-
-
-|
|---|---|---|
|||58,894
4,600
63,494
9,150
2,244
316
1,377
5,347
-
5,274
-
-
382
-
-
1,868
21,453
-
47,411
110,905|
6
## **INTERNATIONAL LAW ASSOCIATION**
## **BALANCE SHEET AS AT 31[st] DECEMBER 2022**
|Note
**Fixed Assets**
Tangible fixed assets
2
**Current Assets**
Debtors
_Less: Provision for doubtful debts_
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
Approved and signed on behalf of the Executive Council on
19/12/2023|2022
£
1,726
77,703
_29,185_
213,395
263,639
_5,444_
258,195
258,195
220,480
37,715
258,195
_(Date)_.|2021
£
-
47,158
_21,453_
245,757|
|---|---|---|
|||271,462
_5,496_
265,966|
|||265,966|
|||214,034
51,932
265,966|
||||
The notes on pages 8 to 12 form an integral part of these accounts.
Professor Dr R Hofmann Hon. Treasurer
7
1 **Accounting Policies**
## **INTERNATIONAL LAW ASSOCIATION**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR TO 31[st ] DECEMBER 2022**
- (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 I aritable 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 2022**
|**2**
**Tangible Fixed Assets**
Website
Development
costs
£
At cost at 1stJanuary 2022
Add: Additions
25,008
Deduct:Depreciation
At 1stJanuary 2022
Charge for the year
Net book value at 31stDecember 2022
Net book value at 31st December 2021
25,008
-
-
25,008
-
-
**3**
**Debtors**
Amounts receivable within one year:
Trade debtors
_Less: Provision for doubtful debts_
Other debtors
Prepayments
**4**
**Creditors**
Amounts falling due within one year:
Other creditors
Tax and national insurance
Accruals and deferred income|**2**
**Tangible Fixed Assets**
Website
Development
costs
£
At cost at 1stJanuary 2022
Add: Additions
25,008
Deduct:Depreciation
At 1stJanuary 2022
Charge for the year
Net book value at 31stDecember 2022
Net book value at 31st December 2021
25,008
-
-
25,008
-
-
**3**
**Debtors**
Amounts receivable within one year:
Trade debtors
_Less: Provision for doubtful debts_
Other debtors
Prepayments
**4**
**Creditors**
Amounts falling due within one year:
Other creditors
Tax and national insurance
Accruals and deferred income|
Office
Equipment
Total
£
£
4,256
1,726
29,264
1,726
4,256
-
-
4,256
1,726
-
29,264
-
-
29,264
1,726
-
2022
£
2021
£
77,703
_29,185_
-
-
48,518
47,158
_21,453_
-
-
25,705
60
-
5,384
5,444
160
-
5,336
5,496|
|---|---|---|
||||
9
## **INTERNATIONAL LAW ASSOCIATION**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR TO 31[st] DECEMBER 2022**
|**5**
**Analysis of Funds**
Unrestricted funds
Restricted fund:
ILA Scholarship Fund|**At 1st**
**Incoming**
**January**
**Resources**
**2022**
**£**
**£**
214,034
146,987
51,932
265,966
-
146,987|**Expen-**
**At 31st**
**diture**
**December**
**£**
**2022**
**£**
_140,541_
220,480
_14,217_
_154,758_
37,715
258,195|
|---|---|---|
10
**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR TO 31[st] DECEMBER 2022 6 Branch Subscriptions, Royalties, Publications and Contribution to administration**
11
**6 Branch Subscriptions, Royalties, Publications and Contribution to administration** (continued)
**TOTAL £ 146,822**
> * _Following the introduction of UK Government sanctions against Belarus and Russia in 2022, the ILA returned membership fees to these jurisdictions where possible. Where funds were unable to be returned, these are being held until the position changes._
12