INTERNATIONAL LAW ASSOCIATION ACCOUNTS FOR YEAR END-31" DECEMBER2024
INTERNATIONAL LAW ASSOCIATION
ACCOUNTS 31[st] DECEMBER 2024
| 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 2024
The Officers and Members of the Management Committee of the International Law Association (ILA) present this Report for the year ended 31 December 2024.
The present Officers of the ILA are as follows:
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Professor Christine Chinkin CMG FBA (UK) Executive Chair Elected first term 13 November 2021
Judge Yuji Iwasawa (Japan) Vice Chair Expiry of first term May 2021; Re-elected
second term
Professor Catherine Kessedjian (France) Vice Chair Expiry of first term May 2021; Re-elected
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 (Germany) Hon. Treasurer Expiry of first term November 2023; Re-
elected second term
Professor Pierre Bodeau-Livinec (France) Director of Expiry of first term November 2023; re-
Studies elected second term; Resigned June 2024
Professor Lucas Lixinski (Australia) Director of Elected first term 28 June 2024
Studies
Professor Manuel Almeida de Riberio President Appointed 19 June 2022; term ended 28
(Portugal) June 2024
Professor Maria Gavouneli (Greece) President Appointed 28 June 2024
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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 65 Branches and 5,000 members spread across the world and representing every populated continent.
The objectives of the ILA are primarily pursued through the substantive work of its international Committees. There are currently 20 committees on topics as diverse as International Monetary Law, Global Health Law, Space Law, and International Migration. In addition, there are two Study/Interest Groups focusing on International Law of Regional Organisations and Sexual and Reproductive Violence in Conflict and Post-Conflict Settings.
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Activities
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. Under the auspices of the ILA French Branch, a series of events was held throughout 2023 to mark this significant milestone. A full report titled Tomorrow including the thematic White Papers, was published in 2024. The report will be used as a basis for future activities in 2025.
The 81[st] Biennial International Law Conference was held in Athens, Greece from 24 28 June 2024. The theme of the Conference was . There was a total of 36 Committee sessions, at which some presented final Reports and Resolutions, whilst others held their first or interim meetings. The ILA supported the participation of 7 young scholars from all regions of the world.
Work on the strategic review continued throughout 2024 and the Guidelines for Biennial International Law Conferences and the Expression of Interest (EOI) process for selecting future conference hosts were approved in November 2024. The review of the ILA Committee Rules and Guidelines (2015) and ILA Guidelines for Study Groups (2015) and Standing Orders (for the biennial conferences) was completed and updated versions of all three documents were approved by the EC in November 2024. A Policy on the Use of ILA Accreditation for International Conferences, Events & Meetings (Including the UN) (2024) was also approved for use by ILA members and Officers.
Various ILA Branches, Committees and Study Groups arranged activities, including meetings to review the latest developments in specific areas of international law. 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 Malta and Gulf Co-operation Council in November 2024. An initial meeting and one day conference to launch the Malta Branch was held in December 2024 while events were also held to celebrate the 10th anniversary of the founding of the Albanian Branch and the 60th anniversary of the South Korean Branch.
Finances
The attached accounts show the current state of ILA finances 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 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 considerable saving in professional fees.
Banking services are provided by:
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HSBC, 39 Tottenham Court Road, London, W1T 2AR
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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 September 2025
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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:
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a) select suitable accounting policies and apply them consistently;
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b) observe the methods and principles in the applicable Charities SORP;
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c) make judgements and estimates that are reasonable and prudent;
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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;
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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.
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INTERNATIONAL LAW ASSOCIATION
Report of the Independent Examiner to the Trustees
on the accounts of the Charity for the year ended 31[st] December 2024
I report on the accounts of the Association for the year ended 31[st] December 2024 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:
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examine the accounts under section 145 of the Charities Act;
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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:
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(1) which gives me reasonable cause to believe that, in any material respect, the trustees have not met the requirements to ensure that:
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proper accounting records are kept in accordance with section 130 of the Charities Act; and
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accounts are prepared that agree with the accounting records and comply with the accounting requirements of the Charities Act; or
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(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:
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INTERNATIONAL LAW ASSOCIATION
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR TO 31[st ] DECEMBER 2024
| Unrestricted Funds £ Restricted Fund £ Incoming Resources Subscriptions 142,139 - Sales Publications 334 - Deposit interest Contribution towards administration Conference income Royalties ILA Scholarship Fund Other income 268 3,500 - 4,067 - -__ 8,169 - - - - - - - Total Incoming Resources Deduct: Total Expenditure(Page 6) Net Surplus(Deficit) for the year Total funds brought forward Total funds carried forward 150,308 157,117 (6,809) 248,715 241,906 - 22,008 (22,008) 37,715 15,707 |
Total 2024 £ 142,139 334 268 3,500 - 4,067 - - 8,169 150,308 178,991 (28,817) 286,430 257,613 |
Total 2023 £ 130,118 14,460 294 3,500 - 4,184 - - 22,438 152,556 124,321 28,235 258,195 286,430 |
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There were no recognised gains or losses for 2024 or 2023 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
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INTERNATIONAL LAW ASSOCIATION
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR TO 31[st ] DECEMBER 2024
| Unrestricted Funds £ Restricted Fund £ Expenditure Direct Charitable Expenditure: Conference report distribution ILA Scholarship Fund - - - - - - Staff Costs: Administrative salary, bookkeeping and secretarial services Pension costs 60,471 5,036 65,507 - - - 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 Bank and credit card charges Bad Debts Depreciation 10,049 2,964 1,958 1,749 5,828 1,314 4,980 - 32,218 2,914 8,133 2,483 16,588 432 91,610 - - - - - - - - 22,008 - - - - - 22,008 Total Expenditure 157,117 22,008 |
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INTERNATIONAL LAW ASSOCIATION
BALANCE SHEET AS AT 31[st] DECEMBER 2024
| Note Fixed Assets Tangible fixed assets 2 Current Assets Debtors Less: Provision for doubtful debts Cash at bank and in hand Total Assets Creditors amounts falling due within one year Net Assets 3 4 Funds Unrestricted Funds Restricted Fund Total Funds 5 |
2024 £ 863 97,693 48,846 214,300 264,010 6,397 257,613 257,613 241,906 15,707 257,613 |
2023 £ 1,294 73,983 32,258 249,796 |
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| 292,815 6,385 286,430 |
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| 286,430 | ||
| 248,715 37,715 286,430 |
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 2024
- (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.
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(b) International Law Association meets the definition of a public benefit entity under FRS 102.
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(c) Incoming Resources
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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.
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(d) Expenditure
All expenditure is included in the financial statements on an accruals basis.
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(e) Tangible Fixed Assets
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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.
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(f) Fund Accounting
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Funds held by the ILA are: Unrestricted Funds - These are general funds which can be used in
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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.
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INTERNATIONAL LAW ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR TO 31[st] DECEMBER 2024
| 2 Tangible Fixed Assets Website Development costs £ At cost at 1stJanuary 2024 Add: Additions 25,008 Total Fixed Assets Deduct:Depreciation At 1stJanuary 2023 Charge for the year Net book value at 31stDecember 2024 Net book value at 31stDecember 2023 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 2024 Add: Additions 25,008 Total Fixed Assets Deduct:Depreciation At 1stJanuary 2023 Charge for the year Net book value at 31stDecember 2024 Net book value at 31stDecember 2023 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 £ 5,983 - 5,983 4,688 432 5,120 863 1,294 2024 £ 2023 £ 97,693 48,846 - - 48,847 73,983 32,258 - - 41,725 840 - 5,557 6,397 960 - 5,425 6,385 |
Total £ 30,990 - 30,990 29,696 432 30,128 863 1,294 |
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INTERNATIONAL LAW ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR TO 31[st] DECEMBER 2024
| 5 Analysis of Funds Unrestricted funds Restricted fund: ILA Scholarship Fund |
At 1st Incoming January Resources 2024 £ £ 248,715 150,308 37,715 286,430 - 150,308 |
Expen- At 31st diture December £ 2024 £ 157,117 241,906 22,008 179,125 15,707 257,613 |
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NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR TO 31[st] DECEMBER 2024 6 Branch Subscriptions, Royalties, Publications and Contribution to administration
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Location Amount Invoiced in 2024
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| Location | Amount Invoiced in 2024 |
|---|---|
| Albanian | £ 390 |
| American | £ 14,200 |
| Argentine | £ 900 |
| Australia | £ 3,240 |
| Austria | £ 1,909 |
| Bangladesh | £ 360 |
| Belgium | £ 1,980 |
| Brazil | £ 5,175 |
| British | £ 10,110 |
| Bulgaria | £ 390 |
| Cameroon | £ 300 |
| Canada | £ 1,410 |
| Chile | £ 390 |
| Chinese (Taiwan) | £ 960 |
| Colombia | £ 780 |
| Croatia | £ 600 |
| Czech | £ 720 |
| Denmark | £ 1,515 |
| East African | £ (180) |
| Finland | £ 1,380 |
| France | £ 10,350 |
| Germany | £ 9,955 |
| Greece | £ 1,545 |
| Headquarters | £ 11,081 |
| Hong Kong | £ 210 |
| Hungary | £ 1,335 |
| India | £ 1,515 |
| Indonesia | £ 570 |
| Ireland | £ 420 |
| Israel | £ 750 |
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6 Branch Subscriptions, Royalties, Publications and Contribution to administration (continued)
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Location Amount Invoiced in 2024
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| Italy Japan Jordan Korean Mauritius Mexico Mongolia New Zealand Nicaragua Nigeria North Macedonia Norway Pakistan Peru Poland Portugal Qatar Romania Senegal Serbia Singapore Slovakia Slovenia South African Spain Sweden Switzerland The Netherlands (Dutch) United Arab Emirates Venezuela TOTAL |
£ 5,040 £ 9,780 £ 390 £ 1,715 £ 270 £ 3,780 £ 330 £ 1,110 £ 480 £ 4,620 £ 330 £ 3,480 £ 400 £ 1,260 £ 1,200 £ 1,710 £ 630 £ 810 £ 270 £ 330 £ 3,405 £ 840 £ 2,340 £ 3,040 £ 1,365 £ 4,050 £ 2,520 £ 7,840 £ 2,145 £ 300 **£ 150,040 ** |
|---|---|
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