INTERNATIONAL LAW ASSOCIATION
ACCOUNTS FOR YEAR END-31" DECEMBER2023
## **INTERNATIONAL LAW ASSOCIATION**
## **ACCOUNTS 31[st] DECEMBER 2023**
|**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 2023**_
The Officers and Members of the Management Committee of the International Law Association (ILA) present this Report for the year ended 31 December 2023.
The present Officers of the ILA are as follows:
**----- Start of picture text -----**
Professor Christine Chinkin CMG FBA Executive Chair Elected first term 13 November 2021
(UK)
Judge Yuji Iwasawa (Japan) Vice Chair Expiry of first term May 2021; Re-elected
second term
Professor Catherine Kessedjian Vice Chair Expiry of first term May 2021; Re-elected
(France) second term
Professor James Nafziger (USA) Vice Chair Expiry of first term May 2021; Re-elected
second term
Professor Damilola Olawuyi (Nigeria) Vice Chair Expiry of first term November 2022; Re-
elected second term
Professor Antonios Tzanakopoulos (UK) Hon. Secretary Expiry second term November 2022; Re-
General elected third final term
Professor Dr Rainer Hofmann Hon. Treasurer Expiry of first term November 2023; Re-
(Germany) elected second term
Professor Pierre Bodeau-Livinec Director of Expiry of first term November 2023; Re-
(France) Studies elected second term
Professor Manuel Almeida de Riberio President Appointed 19 June 2022
**----- End of picture text -----**
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 several United Nations organisations, a number of its specialised agencies and other international bodies.
The Headquarters of the ILA are located at Senate House, Malet Street, London, WC1E 7HU.
## **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 60 branches and 4,700 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 16 committees researching and reporting on topics as diverse as International Monetary Law, Global Health Law, Space Law, and Sea Level Rise. In addition, there is one Study/Interest Group focusing on 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.
On 13 October 1873, on the occasion of a meeting held in Brussels, Belgium, the Association for the Reform and Codification of the Law of Nations, which later became the International Law Association (ILA) was founded.
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Under the auspices of the ILA French Branch, a series of events was held throughout 2023 to mark this significant milestone including online webinars, a 2.5 day Symposium that was held in Paris, France, in June 2023 and 1-day online conference to present the conclusions in December 2023. A book entitled _To the Benefit of International Law,_ was launched in Paris that comprises essays on world affairs and international law in 1873, histories of several Branches, and accounts of the influence the work of the ILA has had on the development of some key areas of international law.
A series of thematic White Papers were commissioned and published between June and September 2022. The themes chosen corresponded to the major challenges faced in the 21st century and two key questions were considered: What society do we want to live in by 2050 and, in order to achieve this, what international law do we need? The online webinars focused on different issues raised in the White Papers and reached conclusions and made recommendations which were presented and discussed at the final event in December 2023 and prepared for publication. Regular Newsletters on the covering issues relating to the White Papers, events and outcomes were also published throughout the year.
survey was also circulated during the Symposium and the results of these were collated, together with key points from the discussions during the session. These findings will inform the next stage of the review in 2024. Work on reviewing the ILA Committee Rules and Guidelines (2015) continued in 2023. This work is ongoing and it is anticipated that it will culminate in an updated version in late 2024.
Preparations for the 81[st] Biennial International Law Conference due to be held in Athens, Greece in June 2024 continued throughout 2023.
Significant work on the integration of the ILA database and accounting systems was undertaken in 2023. The changes streamlined the invoicing process for members and Branches, in addition to encouraging more accurate record keeping between Branches and HQ.
Various ILA Branches, Committees and Study Groups arranged activities, including meetings to review the latest developments in specific areas of international law and begin the drafting of ILA Committee Reports and Resolutions for presentation at the Athens 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 despite the current geo-political and economic challenges across the world, the substantive work of the Association has continued.
The ILA established new Branches in Cameroon, Senegal and United Arab Emirates (UAE) in November 2023.
## **Finances**
The attached accounts show the current state of finances which the Officers consider taking, one year with another, to be 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 to a considerable saving in professional fees.
Banking services are provided by:
1. HSBC, 39 Tottenham Court Road, London, W1T 2AR
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.
_________________________________ **Professor Christine Chinkin Chair, International Law Association 14 August 2024**
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## **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 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**
## **Report of the Independent Examiner to the Trustees**
## **on the accounts of the Charity for the year ended 31[st] December 2023**
I report on the accounts of the Association for the year ended 31[st] December 2023 that are set out on pages 5 to 12.
## **Respective responsibilities of trustees and examiner**
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.
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
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
> Date: 12/10/2024
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## **INTERNATIONAL LAW ASSOCIATION**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR TO 31[st ] DECEMBER 2023**
|Unrestricted
Funds
£
Restricted
Fund
£
**Incoming Resources**
Subscriptions
130,118
-
Sales
Publications
14,460
-
Deposit interest
Contribution towards administration
Conference income
Royalties
ILA Scholarship Fund
Other income
294
3,500
-
4,184
-
-__
22,438
-
-
-
-
-
-
-
**Total Incoming Resources**
**Deduct: Total Expenditure**(Page 6)
**Net Surplus****_(Deficit)_ for the year**
Total funds brought forward
**Total funds carried forward**
152,556
124,321
28,235
220,480
248,715
-
-
_-_
37,715
37,715|
|Total
2023
£
130,118
14,460
294
3,500
-
4,184
-
-
22,438
152,556
124,321
28,235
258,195
286,430
|Total
2022
£
126,679
12,650
135
3,500
-
3,993
-
30
20,308
146,987
154,758
_(7,771)_
265,966
258,195|
|---|---|---|---|
|||||
There were no recognised gains or losses for 2023 or 2022 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 2023**
|Unrestricted
Funds
£
Restricted
Fund
£
**Expenditure**
Direct Charitable Expenditure:
Conference report
distribution
ILA Scholarship Fund
-
-
-
-
-
-
Staff Costs:
Administrative salary, bookkeeping and
secretarial services
Pension costs
58,041
4,989
63,030
-
-
-
Management and Administration:
Rent and rates
Insurance
Postage, stationery and photocopying
Telephone, fax and internet
Website support, licence and consultancy
Legal and professional
Executive Council functions and meetings
Conference expenses
Office and sundries
Contributions to 150thanniversary conference
Bank and credit card charges
Bad Debts
Depreciation
9,426
2,925
11,079
1,473
6,342
-
5,383
-
-
17,597
-
-
3,561
3,073
432
61,291
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
**Total Expenditure**
124,321
-|
|
|---|---|
6
## **INTERNATIONAL LAW ASSOCIATION**
## **BALANCE SHEET AS AT 31[st] DECEMBER 2023**
|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|2023
£
1,294
73,983
_32,258_
249,796
292,815
_6,385_
286,430
286,430
248,715
37,715
286,430|2022
£
1,726
77,703
_29,185_
213,395|
|---|---|---|
|||263,639
_5,444_
258,195|
|||258,195|
|||220,480
37,715
258,195|
## 12/10/2024
Approved and signed on behalf of the Executive Council on _(Date)_
The notes on pages 8 to 12 form an integral part of these accounts.
Professor Dr R Hofmann Hon. Treasurer
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1 **Accounting Policies**
## **INTERNATIONAL LAW ASSOCIATION**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR TO 31[st ] DECEMBER 2023**
- (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
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 2023**
|**2**
**Tangible Fixed Assets**
Website
Development
costs
£
At cost at 1stJanuary 2023
Add: Additions
25,008
Total Fixed Assets
Deduct:Depreciation
At 1stJanuary 2023
Charge for the year
Net book value at 31stDecember 2023
Net book value at 31st December 2022
25,008
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 2023
Add: Additions
25,008
Total Fixed Assets
Deduct:Depreciation
At 1stJanuary 2023
Charge for the year
Net book value at 31stDecember 2023
Net book value at 31st December 2022
25,008
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
£
5,982
-
5,982
4,256
432
4,688
1,294
1,726
2023
£
2022
£
73,983
_32,258_
-
-
41,725
77,703
_29,185_
-
-
48,518
960
-
5,425
6,385
60
-
5,384
5,444|Total
£
30,990
-
30,990
29,264
432
29,696
1,294
1,726|
|---|---|---|---|
|||||
9
## **INTERNATIONAL LAW ASSOCIATION**
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR TO 31[st] DECEMBER 2023**
|**5**
**Analysis of Funds**
Unrestricted funds
Restricted fund:
ILA Scholarship Fund|**At 1st**
**Incoming**
**January**
**Resources**
**2023**
**£**
**£**
220,480
152,556
37,715
258,195
-
152,556|**Expen-**
**At 31st**
**diture**
**December**
**£**
**2023**
**£**
_124,321_
248,715
_-_
_124,321_
37,715
286,430|
|---|---|---|
10
**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR TO 31[st] DECEMBER 2023 6 Branch Subscriptions, Royalties, Publications and Contribution to administration**
**----- Start of picture text -----**
Location Amount Invoiced in 2023
**----- End of picture text -----**
|**Location**|**Amount Invoiced in 2023**|
|---|---|
|Albanian|£ 345|
|American|£ 14,880|
|Argentine|£ 810|
|Australia|£ 2,850|
|Austria|£ 1,695|
|Bangladesh|£ 450|
|Belarusian|£|
|Belgium|£ 1,950|
|Brazil|£ 3,690|
|British|£ 22,565|
|Bulgaria|£ 570|
|Canadia|£ 1,200|
|Caribbean|£ 660|
|Chile|£ 480|
|Chinese (Taiwan)|£ 960|
|Colombia|£ 180|
|Croatia|£ 600|
|Cyprus|£ (810)|
|Czech|£ 600|
|Denmark|£ 3,135|
|East African|£ 330|
|Egypt|£ (240)|
|Finland|£ 1,800|
|France|£ 10,170|
|German|£ 9,870|
|Headquarters|£ 10,979|
|Hellenic|£ 900|
|Hong Kong|£ 210|
|Hungary|£ 1,320|
|India|£ 1,215|
|Indonesia|£ 570|
|Ireland|£ 630|
|Israel|£ 360|
11
**6 Branch Subscriptions, Royalties, Publications and Contribution to administration** (continued)
**----- Start of picture text -----**
Location Amount Invoiced in 2023
**----- End of picture text -----**
|**Location**
**Amount Invoiced in 2023**|**Location**
**Amount Invoiced in 2023**|
|---|---|
|Italy
Japan
Jordan
Korean
Mauritius
Mexico
Mongolia
Montenegro
New Zealand
Nicaragua
Nigeria
North Macedonia
Norway
Pakistan
Peru
Poland
Portugal
Qatar
Romania
Russia
Serbia
Singapore
Slovakia
Slovenia
South African
Spain
Sweden
Switzerland
The Netherlands (Dutch)
Ukrainian
Venezuela
**TOTAL**|£ 4,740
£ 9,800
£ 390
£ 900
£ 330
£ 3,285
£ 300
£ 300
£ 1,560
£ 480
£ 2,535
£ 480
£ 3,105
£ 210
£ 1,170
£ 1,290
£ 1,800
£ 600
£ 810
£ (30)
£ 330
£ 2,160
£ 840
£ 2,340
£ 3,600
£ 1,524
£ 2,010
£ 2,430
£ 7,750
£ -
£ 300
**£ 152,263**|
> * _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