# **The Centre for Crime and Justice Studies (ISTD)**
**(A charitable company limited by guarantee) Company Number 496821 (England & Wales) Charity Number 251588**
**Financial Statements for the Year Ended 30 June 2021**
## **Contents**
## Pages:
- 1 Report of the Members of the Council 12 13 Statement of Financial Activities (incorporating the Income and Expenditure Account)
- 14 Balance Sheet 15 Statement of Cash Flows 17 Notes to Financial Statement
**The Centre for Crime and Justice Studies (ISTD) Annual Report and Financial Statements For the Year Ended 30 June 2021**
|**Members of the Council:**|Charlotte Weinberg (Chair)|
|---|---|
||Professor Elaine Player (Vice-Chair)|
||Antonia Delgado (Treasurer)|
||Elizabeth Hill|
||Professor Ed Cape|
||Professor Jo Phoenix|
||James Richards|
||Becky Shepherd|
|**Company Secretary:**|Richard Garside|
|**Registered Office:**|2 Langley Lane|
||Vauxhall|
||London|
||SW8 1GB|
|**Company Registration Number:**|496821 (England and Wales)|
|**Charity Registration Number:**|251588|
|**Bankers:**|Barclays Bank plc|
||1 Churchill Place|
||London E14 5HP|
||CAF Bank Limited|
||25 Kings Hill Avenue|
||Kings Hill|
||West Malling|
||Kent ME19 4JQ|
|**Solicitors:**|Bates Wells Braithwaite|
||10 Queen Street Place|
||London EC4R 1BE|
|**Independent Examiner:**|Haysmacintyre LLP|
||10 Queen Street Place|
||London EC4R 1AG|
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**The Centre for Crime and Justice Studies (ISTD) Annual Report and Financial Statements For the Year Ended 30 June 2021**
The annual report and audited financial statements are compliant with the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.
## **Purpose**
At the Centre for Crime and Justice Studies, we envisage a society less dominated by criminalisation and punishment, because we find better ways to prevent and address the problems we face.
Through our collaborations, local, national and international, we take practical steps to achieve this vision in the here and now. We also acknowledge the significant barriers we face.
As the pace of social, economic and technological change is quickening, our approach to law and order is stuck in the past. After years of legislative hyperactivity, there is an abundance of law, and an absence of order. Too many communities are over-policed and under-protected. All-too-often, unnecessary criminalisation compounds, rather than addresses, problems.
We are committed to working with others to mark out transformative solutions to the problems we face, and to address the harmful consequences of our over-reliance on policing, prosecution and punishment.
## **Ensuring our work delivers our purpose**
In normal circumstances, the Centre has a three-year strategic planning cycle, underpinned by regular reviews by the trustees and regular staff planning meetings, led by the Director, focused on outcomes. The ongoing COVID-19 crisis has disrupted this planning cycle. During the 2020 2021 Financial Year, the Trustees agreed an interim statement of priorities. The current plan is to develop a revised strategy in time for the start of the 2022 2023 Financial Year, in July 2022.
## **How our activities deliver public benefit**
All our activities focus on promoting an evidence-based understanding of crime and criminal justice, of the importance of policies grounded in the principles of social justice, and of the limits of policies grounded in criminalisation and punishment. We do this for the public benefit in general, and for policy makers and practitioners in particular.
We bring people together to learn and to share knowledge, to discuss and to debate. We consider improved knowledge and understanding of crime and criminal justice an inherent good.
We collaborate with others to challenge injustices and develop practical solutions to the problems our society faces. This includes working with communities characterised by their shared concerns, shared geography, and shared professional interests.
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**The Centre for Crime and Justice Studies (ISTD) Annual Report and Financial Statements For the Year Ended 30 June 2021**
We conduct research and analysis to inform our work and the work of others. We also work with researchers and analysts, to amplify their findings and bring them to new audiences.
The trustees confirm that they have complied with their duty in Section 4 of the _Charities Act 2011_ to have due regard for the public benefit guidance published by the Charity Commission in determining the activities undertaken by the charity.
## **Overview of the year**
During the 2020 2021 Financial Year, our activities were concentrated in three main areas:
1. Promoting knowledge
2. Challenging injustices
3. Creating change
## **1. Promoting knowledge**
As an educational charity, we see improved knowledge and understanding as an inherent good. We also see it as a foundation for effective action to achieve meaningful change.
We explain the different parts of the criminal justice system, and the interconnections between them, including through online events, publications, our website and mailings, and media interventions. We are committed to deepening our existing collaborations and broadening the base of our collaborations with universities, academics, independent researchers, practitioners, and campaigners.
During the 2020 2021 Financial Year, the main areas of work under this priority were:
## **After Strangeways**
Between 22 and 26 February 2021, we held five webinars over five days, discussing the past, present and future of prisons. The webinars were held to coincide with the thirtieth anniversary of the report into the Strangeways prison protest in Manchester by Lord Justice Woolf. The 25-day protest in April 1990 at Strangeways prison in Manchester was the longest prison protest in British history.
With over twenty speakers, the five webinars:
- discussed the background to the Strangeways protest and recounted what happened in those 25 days in April 1990 and the immediate consequences
- Reviewed the failed attempts to reform the prison system, and address systemic injustices in prisons, since the Strangeways protest
- Took a long view on 200 hundred years of failure in prisons and considered a future in which prisons are no longer a mainstay of our response to crime
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**The Centre for Crime and Justice Studies (ISTD) Annual Report and Financial Statements For the Year Ended 30 June 2021**
More than 1,600 people registered to attend or more of the events over the course of the week.
Alongside the webinars, we also collaborated with National Prison Radio to produce an hourlong documentary on the Strangeways protest and aftermath, which was broadcast in prisons across England and Wales in the summer of 2020.
## **Coronavirus in prisons in Europe**
With partners across a number of European countries, we took stock of the incidence and spread of COVID-19 in prisons in Europe and assessing the different policies and practices being pursued to limit the spread of coronavirus in prisons and reduce possible infections, illness and death. The report _COVID-19 in European prisons: Tracking preparedness, prevention and control_ was one of the first collations providing comparable data across multiple jurisdictions. It covered a range of areas, including human rights, risk assessment, referral systems, planning, training and prevention work.
The report was followed up, later in the year with three webinars covering different aspects of the COVID-19 in -
registered to attend one or more of these webinars.
## **Electronic monitoring: legitimacy, rights and innovation**
At the forefront of this project are the issues of legitimacy and rights which should be addressed in the evaluation of any particular electronic monitoring (EM) system.
In dialogue with experts in EM research, ethics and human rights, the project intends to reorient the public policy discussion towards fundamental questions which should be addressed before new systems are introduced. This is especially important at a time when the expansion of EM has been endorsed by government and new uses, especially with GPS positioning, are being developed as technology rapidly advances.
We are currently seeking funding to take this project to the next stage, including the production of a report and associated materials.
## **Understanding UK criminal justice systems**
Over more than a decade, through our ground-breaking UK Justice Policy Review (UKJPR) programme, we assessed criminal justice developments across the UK's three criminal justice jurisdictions: England and Wales, Scotland, and Northern Ireland. This project builds on our UKJPR programme, exploring the converging and contrasting criminal justice institutional arrangements and developments across the three UK criminal justice jurisdictions.
Across four of the key criminal justice institutions the police, the prosecution function, the courts, and prisons the resulting report considers three sets of questions:
1. Current governance and accountability structures.
2. How the governance and accountability structures work in practice.
3. How these structures and working practices changed over time; and what prompted these changes.
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**The Centre for Crime and Justice Studies (ISTD) Annual Report and Financial Statements For the Year Ended 30 June 2021**
The project is as much interested in bottom-up developments including the role of civil society in pressing for change as it is in the formal top-down mechanisms of government, parliament and official bodies.
The final report from this project will be published in 2022.
## **2. Challenging injustices**
A fair, impartial and proportionate criminal justice system is important for an orderly society. injustice. These include policies and practices that fall disproportionately on particular groups and individuals, for example in relation to social class, sex, and race; or that entrench personal and social problems, rather than help to resolve them.
During the 2020 2021 Financial Year, the main areas of work under this priority were:
## **Is it crime to be poor?**
Service, Working Chance, and researchers at the universities of Birmingham, Coventry and Durham, this project shares knowledge and research, and acts to end the use of criminal justice sanctions against those in poverty.
## **Joint Enterprise**
Joint enterprise refers to legal principles on the use of the law of complicity. Through these principles, multiple individuals can be convicted for an offence without taking into account their differing roles or even whether some individuals were present.
Five years after we published the influential _Dangerous Associations_ report, in partnership with the support charity JENGbA (Joint Enterprise Not Guilty by Association) and researchers at Manchester Metropolitan University, we are collaborating again with JENGbA to obtain and analyse information about current practices in joint enterprise convictions. We are building up a picture about who is being prosecuted, and working alongside others to clarify ongoing concerns and injustices in this controversial area and shape responses to these.
## **Imprisonment for Public Protection**
The sentence of Imprisonment for Public Protection (IPP) was abolished in 2012, yet more than 3,000 IPP prisoners continue to languish in custody. Starting in late 2021, and therefore outside the 2020 2021 Financial Year, we launched a new project to make the case for radical and far-reaching reform, with the aim of bringing to an end all existing IPP sentences. We will report in more detail on this project next year.
## **3. Creating change**
We see transformative solutions to the problems our society faces as a real and present opportunity, not something to be consigned to an ill-defined future. We aim to stimulate thought and action on alternatives to our current overreliance on criminal justice interventions. We are
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**The Centre for Crime and Justice Studies (ISTD) Annual Report and Financial Statements For the Year Ended 30 June 2021**
also committed to deepening our existing collaborations, and broaden the base of our collaborations with groups working to effect positive change.
During the 2020 2021 Financial Year, the main areas of work under this priority were:
## **After prison**
Our long-term project guided by a simple proposition: there is always a better use for a piece of land than as a place for a prison.
Across the United Kingdom, nearly 150 prisons occupy hundreds, if not thousands, of hectares of land; land that could be used for homes or hospitals; community gardens or community centres; business hubs or green energy power stations. There are so many ways that the land currently occupied by prisons could be used in better ways
Reducing the prison population has also long been an aim of penal reformers, but the conversation is often focused on stemming the flow in through sentencing reforms and nonjudicial measures. Permanently taking capacity out of the system by closing prisons tends to be overlooked.
The project involves locally and nationally focused activities. At the local level, we are working with communities around specific prisons to develop plans for how the land prisons occupy might be better used for the benefit of the local community.
These local activities will inform national work, which will look more strategically at how a sustained programme of prison closure and land reuse might be achieved.
## **Short prison sentencing**
This project aims to identify the options, impacts and issues for impactful sentencing reform intended to reduce the use of short prison sentences.
There has been a lot of recent interest in this policy area. In 2019, Scotland extended its presumption against short prison sentences. In England and Wales, plans to restrict sentencers' access to short term imprisonment were mooted but failed to progress.
The case for reform has been made on multiple grounds: proportionality, effectiveness at reducing reconvictions, morality, addressing underlying needs, as well as value for money considerations, and deteriorating conditions in the prison estate.
Despite the attention this issue has received, there are unresolved issues about how to achieve reductions in the use of short prison sentences through sentencing reform in practice. The Centre published a briefing in summer 2019 which found the key proposals of presumptions and bars are neither straightforward to impose nor is their impact certain.
Whilst in England and Wales reform is no longer imminent, the pressures in the prison system which prompted political interest in short sentence reform have not gone away. They are only likely to increase.
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**The Centre for Crime and Justice Studies (ISTD) Annual Report and Financial Statements For the Year Ended 30 June 2021**
## **Time for change**
We are developing a partnership with prison experts, researchers, campaigners and policy specialists, to make the case for a smaller prison system.
Our crisis-ridden prison system it has more than doubled in size in a generation is one of the clearest expressions of the problematic state we are in. During the 2020 2021 Financial Year, we took some initial steps to develop a manifesto for change; something we plan to develop further in 2022.
## **Other activities**
## **British Journal of Criminology**
_The British Journal of Criminology_ is one of the world's top criminology journals. It publishes work of the highest quality from around the world and across all areas of criminology. The Journal is published six times a year. Members of the Centre can subscribe for a significantly reduced rate. In 2020, the Journal achieved an impact factor of 3.236, placing it at 19 out of 69 journals in its category. More details can be found at: https://academic.oup.com/bjc.
## **Prison Service Journal**
_Prison Service Journal_ , a peer-reviewed journal published by HM Prison Service. Its purpose is to promote discussion on issues related to the work of the Prisons Service, the wider criminal justice system and associated fields. It aims to present reliable information and a range of views about these issues.
## **Financial Review**
A summary of the results for the year is given on page 13 of the financial statements. Income decreased from £503,379 last year to £366,000. Expenditure decreased from £483,681 to £364,569. This year there was a surplus of £1,431 compared with a surplus of £19,698 in the previous year.
in recent years. The development of the rental spaces at our office in Vauxhall has eased the fundraising burden. In addition, we have been working to increase the voluntary individual donations attached to events and core projects.
sub-committee has continued to meet quarterly throughout the year, and a finance report is provided at each Council meeting. Trustees endeavour to continue to improve the overall financial situation.
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**The Centre for Crime and Justice Studies (ISTD) Annual Report and Financial Statements For the Year Ended 30 June 2021**
## **Fundraising Practices**
The Centre is aware of the _Charities (Protection and Social Investment) Act 2016_ and the Trustees support the aims of this legislation. The centre undertakes limited direct fundraising activity involving individual donors and does not share or purchase any donor data with or from third parties. During the year ended 30 June 2021 the charity did not receive any complaints in relation to fundraising or raise any matter with regulators.
## **Reserves Policy**
At 30 June 2021, total reserves were £605,362 of which restricted funds were £12,000. Unrestricted reserves are funds that are expendable at the discretion of the trustees in -end 2020-2021 were £593,362. Free reserves comprise unrestricted reserves excluding fixed assets net of loans taken out to finance their purchase and at 30 June 2021 the charity had positive free reserves of £63,504.
The trustees' policy is that the Centre builds free reserves to a level that is equivalent to three 2020-2021 annual accounts, the current policy is to have free reserves of £91,000. The trustees believe that this is sufficient because the income generated from publications and charitable grants on which we also depend. The trustees also believe that the assets represented by the value of arise that are more substantial than short-term financial shortfalls.
The trustees recognise the need to establish a level of free reserves that enables financial security, is adequate to meet the requirements of working capital and acts as a cushion against trustees aim to achieve the target level of free reserves within two years. They also judge that achieving that target is contingent on the external operating environment.
## **Key Management Personnel**
The key management personnel are the Members of the Council, trustees, and the Director. The total benefits due to them are disclosed in notes 6 and 7.
NJC pay points 6-49 are negotiated nationally for Local Government Services by the employer and trade union sides of the National Joint Council. The Centre extends the upper scale used for key management personnel each year by the same percentage increase.
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**The Centre for Crime and Justice Studies (ISTD) Annual Report and Financial Statements For the Year Ended 30 June 2021**
## **Organisational structure and how decisions are made**
## **Structure, Governance and Management**
The organisation was established in 1931 as the Association for the Scientific Treatment of Criminals. It is a charitable company limited by guarantee, incorporated on 23 June 1951, in the name of The Institute for the Study and Treatment of Delinquency and registered as a charity on 28 February 1967.The company was incorporated under a Memorandum of Association, which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up, members are required to contribute an amount not exceeding £1. The company changed its name to its present title ~~t~~ he Centre for Crime and Justice Studies by Special Resolution and was approved by the Registrar of Companies on 9 December 1999.
## **Appointment, induction and training of trustees**
As set out in the Memorandum and Articles of Association, trustees are either elected at Annual General Meetings or are co-opted between Annual General Meetings by the Centre's Council. At Annual General Meetings one third of the trustees are automatically retired by rotation, with the option to seek re-election. Any co-opted trustees are required to seek election at the next Annual General Meeting. Details about nominations are circulated to members in advance of Annual General Meetings.
Trustees are appointed for their knowledge and experience, whether in criminal justice, a related subject area, organisational or charity governance experience, or another area of relevant expertise. Following election or appointment, all new trustees are offered an induction. This includes detailed briefings on the Centre's governance: financial, programme and risk management; and on trustees' legal and statutory responsibilities.
## **Risk Management and Internal Controls**
The trustees actively review the major risks that the charity faces on a regular basis, and believe that maintaining reserves, combined with an annual review of the controls over key financial systems, will provide sufficient resources in the event of adverse conditions. During the year, the trustees have examined other operational and business risks faced by the Centre and confirm that they have established systems to mitigate any significant risks identified. The Council has a risk register for the organisation, which is reviewed regularly at Council meetings. Risks are identified and assessed by the trustees based on their likelihood of happening and the seventy of their impact if they were to happen.
We outline below the risks that have been identified and assessed as being most significant for the Centre and the steps we are taking to manage them.
## Financial
Risk: Decline in grant and contract income as a result of external factors.
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**The Centre for Crime and Justice Studies (ISTD) Annual Report and Financial Statements For the Year Ended 30 June 2021**
Mitigation:
1. Robust budgeting and cash flow forecasting that are regularly reviewed.
2. Development of appropriate contingency plans.
3. Effective strategic financial planning.
Risk: Significant decline in income from the _British Journal of Criminology_ due to the Finch recommendations on open access publishing.
Mitigation:
1. Ongoing monitoring and assessment with Oxford University Press.
2. Reduce reliance on BJC income to fund core activities.
3. Develop new income streams to offset potential reduction.
## Human Resources
Risk: Loss of key staff.
Mitigation:
1. Division of responsibilities of strategic portfolios among key staff.
2. Information sharing and freely accessible files.
## Operational
Risk: Failure in the timely delivery of, or overspend on programme commitments.
Mitigation:
1. Robust programme oversight with prompt remedial action to address project slippage of budget overspend.
2. Training for relevant staff on project planning and budget management.
3. Realistic budgeting and allocation of key staff time based on assessment of relative risk of failure to deliver.
## **Trustees' Responsibilities Statement**
The trustees (who are also directors of the Centre for the purposes of company law) are responsible for preparing the Report of the Members of the Council and the financial statements in accordance with applicable laws and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year which 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 the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:
- Select suitable accounting policies and then apply them consistently. Observe the methods and principles in the Charities SORP.
- Make judgements and estimates that are reasonable and prudent.
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**The Centre for Crime and Justice Studies (ISTD) Annual Report and Financial Statements For the Year Ended 30 June 2021**
- State whether applicable UK Accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements. Prepare the financial statements on the going concern basis unless it is inappropriate to assume that the charitable company will continue on that basis.
The trustees are responsible for maintaining proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and to 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.
In so far as we are aware:
- There is no relevant audit information of which the charitable company's auditors are unaware.
- The trustees have taken all steps that they ought to have taken in order to make ourselves aware of any relevant audit information and to establish that the charity's examiners are aware of that information.
Approved by the Members of Council on 3rd March 2022 and signed on its behalf by:
## **Richard Garside Secretary**
____________________
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**INDEPENDENT EXAMINERS REPORT TO THE MEMBERS OF THE CENTRE FOR CRIME AND JUSTICE STUDIES (ISTD)**
I report to the Trustees on my examination of the accounts of the Centre for Crime and Justice Studies for the year ended 30 June 2021 which are set out on pages 13 to 27.
## **Respective responsibilities of trustees and examiner**
The trustees are responsible for the preparation of the accounts in accordance with the is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and have chosen instead to have an independent examination.
(1) (c) of the 2005 Act and section 145 of the 2011 Act. In carrying out my examination I have followed the requirements of the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
I can confirm that I am qualified to undertake the examination because I am a registered member of Institute of Chartered Accountants in England and Wales which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Murtaza Jessa Haysmacintyre LLP ACA, DChA 10 Queen Street Place London EC4R 1AG
Date:
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## **The Centre for Crime and Justice Studies (ISTD)**
## **Statement of Financial Activities for the Year Ended 30 June 2021**
## **(Incorporating the Income and Expenditure Account for the Year)**
|Note
**INCOME FROM**
Donations and legacies
3
Charitable activities
3
Other trading activites
3
Investments
**TOTAL INCOME**
**EXPENDITURE ON**
Raising funds
4
**Charitable activities**
Research
4
Public awareness
4
**TOTAL EXPENDITURE**
**Net (Expenditure) / Income**
Fund balances brought forward
**Fund balances carried forward**|**£**
16,189
262,577
31,339
-
310,105
36,402
101,556
114,618
252,576
**57,529**
535,833
**Unrestricted**
**Funds**
**593,362**|**£**
55,895
-
-
-
55,895
-
71,880
40,113
111,993
**(56,098)**
68,098
**Restricted**
**Funds**
**12,000**|**£**
72,084
262,577
31,339
-
366,000
36,402
173,436
154,731
364,569
**1,431**
603,931
**Total**
**Funds 30**
**June 2021**
**605,362**|£
161,341
299,349
42,687
2
503,379
36,765
206,740
240,176
483,681
19,698
584,233
Total Funds
30 June
2020
603,931|
|---|---|---|---|---|
## **The Statement of Financial Activities includes all gains and losses in the year. All income expenditure derive from continuing activities.**
The notes on pages 17 to 27 form part of these financial statements
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## **The Centre for Crime and Justice Studies (ISTD)**
## **Balance Sheet as at 30 June 2021**
|Note
**Fixed Assets**
Tangible Assets
9
**Current Assets**
Debtors
10
Bank Current Account
11
**Net Current Assets**
12
**Funds**
**Unrestricted Funds**
General
14
**Restricted Funds**
15
**Creditors**: amounts falling due within
one year
**Creditors**: amounts falling due after
more than one year
**Total Net Assets**|**£**
**£**
822,817
25,001
111,033
136,034
134,440
1,594
219,049
593,362
12,000
605,362
**2021**
605,362|Company Number 496821
£
£
844,890
7,275
180,474
187,749
145,088
42,661
283,620
535,833
68,098
603,931
2020
603,931|
|---|---|---|
Approved and authorised for issue by the directors (Members of the Council) on 3rd March 2022 and signed on their behalf by:
Antonia Delgado Turner
Charlie Weinberg **Members of the Council**
The notes on pages 17 to 27 form part of these financial statements
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## **The Centre for Crime and Justice Studies (ISTD)**
## **Statement of Cash Flows for the Year Ended 30 June 2021**
|**NET CASH PROVIDED BY (USED IN)**
**OPERATING ACTIVITIES:**
**CASH FLOWS FROM**
**INVESTING ACTIVITIES:**
Interest
**NET CASH PROVIDED BY (USED IN)**
**INVESTING ACTIVITIES:**
**CASH FLOWS FROM**
**FINANCING ACTIVITIES:**
Repayment of loan
**NET CASH PROVIDED BY (USED IN)**
**FINANCING ACTIVITIES:**
Change in cash and cash equivalents in the year
Cash and cash equivalents at the beginning of the year
Cash balance at end of year
**Analysis of change in cash and short term deposits**
Cash at bank and in hand
**NET CASH PROVIDED BY (USED IN)**
**OPERATING ACTIVITIES:**
**CASH FLOWS FROM**
**OPERATING ACTIVITIES:**
Net income/(expenditure) for the year
Adjustments for:
Depreciation charges
Interest
Repayment of loan
decrease in debtors
(decrease) in creditors
**NET CASH PROVIDED BY (USED IN)**
**OPERATING ACTIVITIES:**|**£**
**£**
**(55,620)**
**-**
**-**
**(13,821)**
**(13,821)**
**(69,441)**
**180,474**
**111,033**
**£ **
**At 1 July**
**2020**
**£**
**180,474**
**1,431**
**22,073**
**-**
**13,821**
**(17,726)**
**(75,219)**
**(55,620)**
**2021**|£
£
29,076
2
2
(13,101)
(13,101)
15,977
164,497
180,474
£
**Cashflows**
**At 30 June**
**2021**
**£**
**£**
**(69,441)**
**111,033**
19,698
24,106
(2)
13,101
3,818
(31,645)
29,076
2020|
|---|---|---|
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## **The Centre for Crime and Justice Studies (ISTD)**
## **Statement of Cash Flows for the Year Ended 30 June 2021**
## **(i) ANALYSIS OF CHANGES IN NET DEBT**
|**Cash and cash equivalents**
Cash
Overdrafts
Cash equivalents
**Borrowings**
Loans falling due within one year
Loans falling due after more than one year
**Total**|**At 1 Jul**
**2020**
**£**
**180,474**
**-**
**-**
**180,474**
**(13,851)**
**(33,620)**
**(47,471)**
**133,003**|**Cash flows**
**£**
(69,441)
(69,441)
(750)
14,571
13,821
(55,620)|**At 30 June**
**2021**
£
**111,033**
**-**
**-**
**111,033**
**(14,601)**
**(19,049)**
**(33,650)**
**77,383**|
|---|---|---|---|
The notes on pages 17 to 27 form part of these financial statements
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## **The Centre for Crime and Justice Studies (ISTD)**
## **Notes to the Financial Statements for the Year Ended 30 June 2021**
## **1. Charity Information**
The Centre for Crime and Justice Studies (ISTD) is a private limited company limited by guarantee (registered number 496821) which is incorporated and domiciled in England. The address of the regstered office is 2 Langley Lane, Vauxhall, London, SW8 1GB.
## **2. Accounting Policies**
The principal accounting policies and critical areas of judgement are summarised below. The accounting policies have been applied consistently throughout the year and in the preceding year.
## _2.1 Basis of Preparation_
The accounts have been prepared in accordance with the Charities SORP (FRS 102) - Second edition October 2019 (effective 1 January 2019) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland and the Charities Act 2011 and UK Generally Accepted Practice.
The Centre for Crime and Justice Studies (ISTD) 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 accounting policies notes.
## _2.2 Preparation of the Accounts on a Going Concern Basis_
The trustees have assessed whether the use of the going concern basis is appropriate and have considered possible events or conditions that might cast significant doubt on the ability of the charity to continue as a going concern. The trustees have made this assessment for a period of at least one year from the date of approval of the financial statements. In particular the trustees have considered the impact of the coronavirus pandemic on the charity's operations and the potential pressures on grant income. After making enquiries the trustees have concluded that there is a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. The charity therefore continues to adopt the going concern basis in preparing its financial statements.
## _2.3 Functional Currency_
The functional currency of the Centre for Crime and Justice Studies (ISTD) is considered to be in pounds sterling because that is the currency of the primary economic environment in which the charity operates. The financial statements are also presented in pounds sterling.
## _2.4 Foreign Currencies_
Assets, liabilities, revenues and costs expressed in foreign currencies are translated into sterling at rates of exchange ruling on the date on which transactions occur, except for monetary assets and liabilities which are translated at the rate ruling at the balance sheet date. Differences arising on the translation of such items are dealt with in the statement of financial activities.
## _2.5 Fund accounting_
Unrestricted funds are available for use at the discretion of the trustees (Members of Council) in furtherance of the general objectives of the charity.
Designated funds are unrestricted funds earmarked by the trustees for particular purposes.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor.
## _2.6 Income_
All income is included in the Statement of Financial Activities when it is probable that the charity is entitled to the income and the amount can be quantified with reasonable accuracy. Any income that does not meet this criteria will be treated as deferred income.
Income received by way of grants and donations is included in full in the Statement of Financial Activities when receivable. Grants where entitlement is conditional on the delivery of a specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.
Investment income is included when receivable.
17
## **The Centre for Crime and Justice Studies (ISTD)**
## **Notes to the Financial Statements for the Year Ended 30 June 2021**
## **2. Accounting Policies (continued)**
- _2.6 Income (continued)_
Profit Share - BJC: The Centre receives a profit share under its ownership rights of the British Journal of Criminology. The publishers account to the Centre on a Volume Year (i.e. calendar year) basis. Therefore, the profit share accounted for in these financial statements represents a final payment for the Volume 2015 year and an on-account payment for the subsequent Volume 2016 year.
- _2.7 Expenditure_
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that the settlement will be required and the amount of the obligation can be measured reliably.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes costs that can be allocated directly to such activities and those costs of an indirect nature which are necessary to support them.
All costs are allocated between the expenditure categories of the SoFA on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, others are apportioned on the basis deemed most appropriate to the charity, namely in the ratio of staff costs incurred under the respective areas of its major day to day charitable activities.
- _2.8 Tangible Fixed Assets_
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each assets over its expected useful life as follows:
|Property|50 years|
|---|---|
|Office Equipment|4 years|
|Computer Equipment|3 years|
|Fixtures and Fittings|5 years|
- _2.9 Employee benefits_
The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets. The cost of any unused holiday entitlement is recognised in the period in which the services are received. Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
- _2.10 Financial Instruments_
Financial assets such as cash and debtors are measured at their present value of the amounts receivable, less an allowance for the expected level of doubtful receivables. Financial liabilities such as trade creditors, loans and finance leases are measured at the present value of the obligation.
## _2.11 Debtors_
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
## _2.12 Creditors and Provisions_
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
The Trustees do not consider there to be any material uncertainty that would result in any adjustment to the carrying amounts of the assets and liabilities in the next financial year.
18
## **The Centre for Crime and Justice Studies (ISTD)**
## **Notes to the Financial Statements for the Year Ended 30 June 2021**
## **2. Accounting Policies (continued)**
- _2.13 Critical accounting judgements and key sources of estimation uncertainty_
In the application of the accounting policies, Trustees are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an on-going basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects the current and future periods.
In the view of the Trustees, no assumptions concerning the future or estimation uncertainty affecting assets and liabilities at the balance sheet date are likely to result in a material adjustment to their carrying amounts in the next financial year.
19
## **The Centre for Crime and Justice Studies (ISTD)**
## **Notes to the Financial Statements for the Year Ended 30 June 2021**
|**3. Income**
Donations
The Barrow Cadbury Trust
The Hadley Trust
Lloyds Bank Foundation
FCDO Research
Short Sentences
Other
Donations and legacies
Publications
Consultancy fees
Events
Charitable activities
Rental income
Membership
Other trading activities
Other trading activities|Unrestricted
£
16,189
-
-
-
-
-
-
16,189
262,577
-
-
262,577
27,311
4,028
-
31,339|Restricted
£
-
-
-
-
34,414
6,481
15,000
55,895
-
-
-
-
-
-
-
-|2021
£
16,189
-
-
-
34,414
6,481
15,000
72,084
262,577
-
-
262,577
27,311
4,028
-
31,339|
|---|---|---|---|
## **Income - prior year**
|Donations
The Barrow Cadbury Trust
The Hadley Trust
Lloyds Bank Foundation
Unison
Other
Donations and legacies
Publications
Consultancy fees
Events
Charitable activities
Rental income
Membership
Other trading activities
Other trading activities|Unrestricted
£
2,546
-
-
-
-
-
2,546
295,611
12
3,726
299,349
37,930
3,757
1,000
42,687|Restricted
£
-
25,625
70,000
49,195
-
13,975
158,795
-
-
-
-
-
-
-
-|2020
£
2,546
25,625
70,000
49,195
-
13,975
161,341
295,611
12
3,726
299,349
37,930
3,757
1,000
42,687|
|---|---|---|---|
20
## **The Centre for Crime and Justice Studies (ISTD)**
## **Notes to the Financial Statements for the Year Ended 30 June 2021**
## **4. Expenditure**
|Staff costs
Costs of staging conferences and other
events
External fees and consultancy
Production of publications
Travel
Website
Other
Direct costs
Support costs:
Staff costs
Recruitment and other staff costs
Property costs
Other office costs
External fees
Bank interest and charges
Depreciation
Governance Costs:
Audit
Support and Governance costs
Total|Research
£
112,478
875
3,620
501
-
-
852
118,326
12,982
1,401
7,760
8,515
11,097
1,054
10,515
1,786
55,110
173,436|Public
awareness
£
99,192
3,500
330
403
-
2,343
365
106,133
11,448
1,235
6,843
7,509
9,786
929
9,273
1,575
48,598
154,731|Raising
funds
£
24,432
-
-
-
-
-
-
24,432
2,820
304
1,685
1,850
2,410
229
2,284
388
11,970
36,402|2021
£
236,102
4,375
3,950
904
-
2,343
1,217
248,891
27,250
2,940
16,288
17,874
23,293
2,212
22,072
3,749
115,678
364,569|
|---|---|---|---|---|
21
## **The Centre for Crime and Justice Studies (ISTD)**
## **Notes to the Financial Statements for the Year Ended 30 June 2021**
|**Expenditure - prior year**
Staff costs
Costs of staging conferences and other
events
External fees and consultancy
Production of publications
Travel
Website
Other
Direct costs
Support Costs:
Staff costs
Recruitment and other staff costs
Property costs
Other office costs
External fees
Bank interest and charges
Depreciation
Governance Costs:
Audit
Support and Governance costs
Total|Research
£
123,736
4,064
1,316
5,197
811
4,336
93
139,553
22,880
1,559
7,084
9,788
10,018
1,249
10,274
4,335
67,187
206,740|Public
awareness
£
142,775
6,526
2,446
2,593
1,684
6,579
47
162,650
26,401
1,798
8,174
11,294
11,560
1,442
11,855
5,002
77,526
240,176|Raising
funds
£
23,827
-
-
-
-
-
-
23,827
4,406
300
1,364
1,885
1,929
241
1,978
835
12,938
36,765|2020
£
290,338
10,590
3,762
7,790
2,495
10,915
140
326,030
53,687
3,657
16,622
22,967
23,507
2,932
24,107
10,172
157,651
483,681|
|---|---|---|---|---|
## **5. Net income/(expenditure) for the year**
This is stated after charging:
|Depreciation
Auditor's remuneration
**6. Staff Costs**
Salaries
Employers National Insurance
Pension costs|**2021**
**£**
**22,073**
**3,748**
**2021**
**£**
**224,882**
**20,204**
**18,266**
**263,352**|2020
£
24,106
10,172
2020
£
294,777
26,526
22,722
344,025|
|---|---|---|
The following number of employees received employee benefits (excluding employer pension costs and national insurance contributions) during the year between:
||**2021**|2020|
|---|---|---|
|£60,000 - £69,999|**1**|1|
|The total benefits of key management personnel was:|**80,916**|79,386|
22
## **The Centre for Crime and Justice Studies (ISTD)**
## **Notes to the Financial Statements for the Year Ended 30 June 2021**
## **6. Staff Costs (continued)**
The average weekly number of employees (headcount) was as follows:
|Fundraising
Research
Public Awareness
Support
Fundraising
Research
Public Awareness
Support
The average weekly number of employees (full time
equivalent) was as follows:|**2021**
0.4
3.0
1.6
1.0
**6.0**
**2021**
0.3
2.2
1.3
0.7
**4.5**|2020
_0.4_
_3.7_
_1.9_
_1.3_
**_7.3_**
2020
_0.3_
_3.0_
_1.6_
_0.8_
**_5.8_**|
|---|---|---|
## **7. Council Members' Remuneration and Related Party Transactions**
Members of the Council are unpaid. Expenses reimbursed to Members of the Council during the year were £nil (2020: £nil).
No Council Member or other person related to the charity had any personal interest in any contract or transaction entered into by the charity during the year (2020: £Nil).
Rental income of £24,804 (2020: £24,804) from Safe Ground was recognised in the year and income of £Nil (2020: £Nil) was deferred at year end. Safe Ground's Chief Executive, Charlotte Weinberg, also serves as Chair on the Board of Trustees for CCJS.
There are no other related parties apart from the ones diclosed above.
## **8. Taxation**
Due to its status as a Registered Charity, CCJS is exempt from tax under part 11 of the Corporation Tax Act 2010 (CTA2010).
23
## **The Centre for Crime and Justice Studies (ISTD)**
## **Notes to the Financial Statements for the Year Ended 30 June 2021**
## **9. Tangible Fixed Assets**
|Cost
At 1 July 2020
Disposals
At 30 June 2021
Depreciation
At 1 July 2020
Charge for year
Disposals
At 30 June 2021
Net Book Value
At 30 June 2021
At 30 June 2020
**10. Debtors**
**11.**
Loan
Debtors
Creditors - suppliers
Deferred income
Other taxation and social security
Grants receivable & accrued income
Other debtors & prepayments
**Creditors - Amounts falling due within o**
Sundry Creditors and accruals|£
1,033,886
-
1,033,886
191,786
20,678
-
212,464
821,422
842,100
Property
**ne year**|£
27,650
(2,395)
25,255
27,650
-
(2,395)
25,255
-
-
Office
Equipment|£
11,612
(3,085)
8,527
11,612
-
(3,085)
8,527
-
-
2021
£
10,448
6,481
8,072
25,001
2021
£
11,555
59,309
28,651
20,324
14,601
134,440
Computer
Equipment|£
17,145
-
17,145
14,355
1,395
-
15,750
1,395
2,790
2020
£
-
-
7,275
7,275
2020
£
15,593
50,000
38,758
26,886
13,851
145,088
Fixtures
and Fittings|Total
£
1,090,292
(5,480)
1,084,812
245,402
22,073
(5,480)
261,995
822,817
844,890|
|---|---|---|---|---|---|
24
## **The Centre for Crime and Justice Studies (ISTD)**
## **Notes to the Financial Statements for the Year Ended 30 June 2021**
## **11. Creditors - Amounts falling due within one year (continued)**
|BJC Profit Share
Rental Income
Deferred Income - prior year
BJC Profit Share
Rental Income
Deferred Income|At 1 July
2020
£
50,000
-
50,000
At 1 July
2019
£
50,000
6,127
56,127|Released
in year
£
(50,000)
-
(50,000)
Released
in year
£
(50,000)
(6,127)
(56,127)|2021
Deferred in
year
£
50,000
9,309
59,309
Deferred in
year
£
50,000
-
50,000|2020
At 30 June
2021
£
50,000
9,309
59,309
At 30 June
2020
£
50,000
-
50,000|
|---|---|---|---|---|
## **12. Creditors - Amounts falling due after more than one year**
|Loan
Loan
One to two years
Two to five years
Deferred income|2021
£
19,049
200,000
219,049
2021
£
14,601
19,049
33,650|2020
£
33,620
250,000
283,620
2020
£
13,851
33,620
47,471|
|---|---|---|
In August 2013, the Centre took out a loan of £122,000 with Barclays Bank to cover the costs of repaying the loan to Charity Bank for redeveloping the ground floor in early 2013 and to develop the first floor of the building. This loan is secured on the property for repayment over 10 years at a fixed interest rate of 5.43%.
In January 2011, £750,000 was received from the Oxford University Press as an advance on future profits receivable from the British Journal of Criminology. This income has been deferred and will be released over the period in which the profits are earned.
## **13. Liability of members**
The liability of members is limited by guarantee not exceeding £1 each (2020: £1 each)
25
## **The Centre for Crime and Justice Studies (ISTD)**
## **Notes to the Financial Statements for the Year Ended 30 June 2021**
## **14. Unrestricted funds**
|Balance as at
1 July 2020
£
Unrestricted funds
535,833
535,833
**Restricted Funds**
Balance as at
1 July 2020
£
UK Justice Policy Review
40,000
Short Sentences
24,598
UK Criminal Justice Systems
-
Other
3,500
68,098|£
310,105
310,105
£
-
6,481
34,414
15,000
55,895
Income
Income|Balance as at
30 June 2021
£
£
(252,576)
593,362
(252,576)
593,362
Balance as at
30 June 2021
£
£
(40,000)
-
(31,079)
-
(34,414)
-
(6,500)
12,000
(111,993)
12,000
Expenditure
Expenditure|
|---|---|---|
## **15. Restricted Funds**
UK Justice Policy Review
This is the final year of this project, supported by The Hadley Trust. The Centre publishes a range of outputs, reviewing of key criminal developments in the UK. These include an annual report, briefings and events.
Short Sentences
This project aims to identify the options, impacts and issues for impactful sentencing reform intended to reduce the use of short prison sentences. There has been a lot of recent interest in this policy area. This project is funded by the Lloyds Bank Foundation for England and Wales.
UK Criminal Justice Systems
The Centre produced an accessible overview of the governance, oversight and accountability arrangements of UK criminal justice institutions. This was used to inform the Foreign, Commonwealth and Development office's justice and security work.
26
## **The Centre for Crime and Justice Studies (ISTD)**
## **Notes to the Financial Statements for the Year Ended 30 June 2021**
## **16. Analysis of Net Assets between funds**
|Tangible fixed assets
Net current assets
Long term liabilities
Net assets at 30 June 2021|General
Funds
£
822,817
(10,406)
(219,049)
593,362|Restricted
Funds
£
-
12,000
-
12,000|Total
Funds
£
822,817
1,594
(219,049)
605,362|
|---|---|---|---|
## **17. Prior year comparatives**
## **Reserves**
|Balance as at
1 July 2019
UK Justice Policy Review
136,339
Young adults and antisocial behaviour
enforcement
-
Short Sentences
-
Other
-
136,339
Unrestricted Funds
447,894
Total Funds
584,233
**Analysis of Net Assets between funds**
**General**
**Funds**
**£**
Tangible fixed assets
844,890
Net current assets
(25,437)
Long term liabilities
(283,620)
Net assets at 30 June 2020
535,833
**18. Operating leases - equipment**
Total payments due
Within one year
One to five years|70,000
25,625
49,195
13,975
158,795
344,584
503,379
**Restricted**
**Funds**
**£**
-
68,098
-
68,098
Income|Balance as at
30 June 2020
(166,339)
40,000
(25,625)
-
(24,597)
24,598
(10,475)
3,500
(227,036)
68,098
(256,645)
535,833
(483,681)
603,931
**Total**
**Funds**
**£**
844,890
42,661
(283,620)
603,931
2021
2020
£
£
471
471
-
-
471
471
Expenditure|
|---|---|---|
27